Budget Implementation Act, 2022, No. 1 (S.C. 2022, c. 10)

Short Title

Marginal note:Short title

1 This Act may be cited as the Budget Implementation Act, 2022, No. 1.

PART 1Amendments to the Income Tax Act and Other Legislation

R.S., c. 1 (5th Supp.)Income Tax Act

2 [Amendments]

3 [Amendments]

4 [Amendments]

5 [Amendments]

6 [Amendments]

7 [Amendments]

8 [Amendments]

9 [Amendments]

10 [Amendments]

11 [Amendments]

12 [Amendments]

13 [Amendments]

14 [Amendments]

15 [Amendments]

16 [Amendments]

17 [Amendments]

18 [Amendments]

19 [Amendments]

20 [Amendments]

21 [Amendments]

22 [Amendments]

23 [Amendments]

24 [Amendments]

R.S., c. E-15Excise Tax Act

25 [Amendments]

1992, c. 48, Sch.Children’s Special Allowances Act

26 [Amendments]

27 [Amendments]

28 [Amendments]

29 [Amendments]

30 [Amendments]

31 [Amendments]

32 [Amendments]

2002, c. 22Excise Act, 2001

33 [Amendments]

C.R.C., c. 945Income Tax Regulations

34 [Amendments]

35 [Amendments]

36 [Amendments]

37 [Amendments]

38 [Amendments]

39 [Amendments]

40 [Amendments]

41 [Amendments]

42 [Amendments]

43 [Amendments]

44 [Amendments]

45 [Amendments]

SOR/93-12Children’s Special Allowance Regulations

46 [Amendments]

47 [Amendments]

48 [Amendments]

Coordinating Amendments

49 [Amendments]

50 [Amendments]

51 [Amendments]

PART 2R.S., c. E-15Amendments to the Excise Tax Act (GST/HST Measures)

52 [Amendments]

53 [Amendments]

PART 3Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts

DIVISION 1Excise Act, 2001 and Other Related Texts (Vaping Products)

2002, c. 22Excise Act, 2001

54 [Amendments]

55 [Amendments]

56 [Amendments]

57 [Amendments]

58 [Amendments]

59 [Amendments]

60 [Amendments]

61 [Amendments]

62 [Amendments]

63 [Amendments]

64 [Amendments]

65 [Amendments]

66 [Amendments]

67 [Amendments]

68 [Amendments]

69 [Amendments]

70 [Amendments]

71 [Amendments]

72 [Amendments]

73 [Amendments]

74 [Amendments]

75 [Amendments]

76 [Amendments]

77 [Amendments]

78 [Amendments]

79 [Amendments]

80 [Amendments]

Related Amendments

R.S., c. C-46Criminal Code

81 [Amendments]

R.S., c. E-15Excise Tax Act

82 [Amendments]

R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act

83 [Amendments]

84 [Amendments]

85 [Amendments]

R.S., c. 1 (2nd Supp.)Customs Act

86 [Amendments]

87 [Amendments]

88 [Amendments]

89 [Amendments]

90 [Amendments]

91 [Amendments]

92 [Amendments]

93 [Amendments]

1997, c. 36Customs Tariff

94 [Amendments]

95 [Amendments]

96 [Amendments]

97 [Amendments]

SOR/81-701Tariff Item No. 9805.00.00 Exemption Order

98 [Amendments]

SI/85-181Postal Imports Remission Order

99 [Amendments]

SI/85-182; SI/92-128, s. 2(F)Courier Imports Remission Order

100 [Amendments]

SOR/86-1065Customs Sufferance Warehouses Regulations

101 [Amendments]

102 [Amendments]

SOR/87-720Non-residents’ Temporary Importation of Baggage and Conveyances Regulations

103 [Amendments]

104 [Amendments]

SOR/90-225Tariff Item No. 9807.00.00 Exemption Order

105 [Amendments]

SOR/96-46Customs Bonded Warehouses Regulations

106 [Amendments]

107 [Amendments]

108 [Amendments]

109 [Amendments]

SOR/2003-115Regulations Respecting Excise Licences and Registrations

110 [Amendments]

111 [Amendments]

112 [Amendments]

113 [Amendments]

SOR/2003-203; 2018, c. 12, s. 106Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped

114 [Amendments]

115 [Amendments]

SOR/2003-288; 2018, c. 12, s. 108Stamping and Marking of Tobacco and Cannabis Products Regulations

116 [Amendments]

117 [Amendments]

118 [Amendments]

119 [Amendments]

120 [Amendments]

121 [Amendments]

122 [Amendments]

123 [Amendments]

124 [Amendments]

125 [Amendments]

126 [Amendments]

127 [Amendments]

Application

• 128 (1) Sections 158.35, 158.51 to 158.53, 158.68 and 158.69 of the Excise Act, 2001, as enacted by section 59, subsection 64(2), sections 65 to 69, subsections 70(2) and (4), sections .71, 72 and 75, subsection 81(2) and sections 82, 87 to 105, 115 and 122 come into force on October 1, 2022.

• (2) Sections 158.41, 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) on or after that day. Those sections of the Excise Act, 2001 also apply in respect of

  • (a) vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and

  • (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the Customs Act.

• (3) Sections 158.42 to 158.47 and 158.49 and subsection 158.5(2) of the Excise Act, 2001, as enacted by section 59, subsection 63(1) and sections 107 to 109 come into force on October 1, 2022. However, those provisions of the Excise Act, 2001, subsection 63(1) and sections 107 to 109 do not apply before 2023 in respect of

  • (a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

  • (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

• (3.1) Sections 158.54 to 158.56, 158.6 and 158.61 of the Excise Act, 2001, as enacted by section 59, come into force on October 1, 2022. However, those sections of the Excise Act, 2001 do not apply in respect of

  • (a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and

  • (b) vaping products that are imported into Canada or released (as defined in subsection 2(1) of the Customs Act) before October 1, 2022 and that are not stamped.

• (4) In applying sections 158.57 and 158.58 of the Excise Act, 2001, as enacted by section 59, in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows:

  • (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the later of the beginning of October 1, 2022 and the time they are stamped; and

DIVISION 22002, c. 22Excise Act, 2001 (Wine)

129 [Amendments]

130 [Amendments]

131 [Amendments]

132 [Amendments]

DIVISION 3R.S., c. E-12Excise Act (Beer)

133 [Amendments]

134 [Amendments]

PART 4Select Luxury Items Tax Act

Enactment of Act

135 [Amendments]

Consequential Amendments

R.S., c. A-1Access to Information Act

136 [Amendments]

R.S., c. B-3; 1992, c. 27, s. 2Bankruptcy and Insolvency Act

137 [Amendments]

R.S., c. C-46Criminal Code

138 [Amendments]

R.S., c. C-53Customs and Excise Offshore Application Act

139 [Amendments]

R.S., c. E-15Excise Tax Act

140 [Amendments]

141 [Amendments]

142 [Amendments]

143 [Amendments]

144 [Amendments]

145 [Amendments]

R.S., c. E-20; 2001, c. 33, s. 2(F)Export Development Act

146 [Amendments]

R.S., c. F-11Financial Administration Act

147 [Amendments]

R.S., c. T-2Tax Court of Canada Act

148 [Amendments]

149 [Amendments]

150 [Amendments]

151 [Amendments]

R.S., c. 1 (2nd Supp.)Customs Act

152 [Amendments]

153 [Amendments]

154 [Amendments]

155 [Amendments]

156 [Amendments]

157 [Amendments]

R.S., c. 1 (5th Supp.)Income Tax Act

158 [Amendments]

159 [Amendments]

160 [Amendments]

1997, c. 36Customs Tariff

161 [Amendments]

1999, c. 17; 2005, c. 38, s. 35Canada Revenue Agency Act

162 [Amendments]

2002, c. 9, s. 5Air Travellers Security Charge Act

163 [Amendments]

2002, c. 22Excise Act, 2001

164 [Amendments]

165 [Amendments]

166 [Amendments]

2005, c. 38Canada Border Services Agency Act

167 [Amendments]

2018, c. 12, s. 186Greenhouse Gas Pollution Pricing Act

168 [Amendments]

169 [Amendments]

170 [Amendments]

171 [Amendments]

172 [Amendments]

Coordinating Amendments

173 [Amendments]

PART 5Various Measures

DIVISION 1Provisions Relating to Canadian Pacific Railway Company Tax Exemption

Marginal note:Clause 16 — no force or effect

• 174 (1) Clause 16 of the contract that is set out in the schedule to An Act respecting the Canadian Pacific Railway, chapter 1 of the Statutes of Canada, 1881, is deemed to be of no force or effect as of August 29, 1966.

• Marginal note:Obligations, rights, etc. extinguished

  (2) All obligations and liabilities of Her Majesty in right of Canada and all rights and privileges of the Canadian Pacific Railway Company under that clause 16 arising out of or acquired under the contract referred to in subsection (1), any Act of Parliament or any instrument made in the exercise of a power conferred under an Act of Parliament are deemed to have been extinguished on August 29, 1966.

Marginal note:No liability

175 No action or other proceeding that is based on or is in respect of clause 16 of the contract referred to in subsection 174(1) lies or may be instituted or continued by anyone against Her Majesty in right of Canada.

Marginal note:No compensation

176 No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section 174.

DIVISION 22000, c. 7Nisga’a Final Agreement Act

177 [Amendments]

DIVISION 3Safe Drinking Water for First Nations

2013, c. 21Safe Drinking Water for First Nations Act

Marginal note:Repeal

178 The Safe Drinking Water for First Nations Act, chapter 21 of the Statutes of Canada, 2013, is repealed.

R.S., c. 1 (5th Supp.)Income Tax Act

179 [Amendments]

DIVISION 4Payments in Relation to Transit and Housing

Marginal note:Maximum payment of $750 million

• 180 (1) The Minister of Finance may make payments to the provinces, the total of which may not exceed $750 million, for the purpose of addressing municipal and other transit shortfalls and needs and improving housing supply and affordability. The amount of each payment is to be determined by the Minister of Finance.

• Marginal note:Payments out of C.R.F.

  (2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund at the times and in the manner, and on any terms and conditions, that the Minister of Finance considers appropriate.

• Marginal note:Report

  (3) If the Minister of Finance makes a payment to a province under subsection (1), the Minister must, within three months after the day on which the payment is made, prepare a report indicating the amount of the payment and describing any terms or conditions established under subsection (2) in relation to the payment and must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the report is completed.

DIVISION 5R.S., c. C-3Canada Deposit Insurance Corporation Act

181 [Amendments]

DIVISION 6R.S., c. F-8; 1995, c. 17, s. 45Federal-Provincial Fiscal Arrangements Act

182 [Amendments]

DIVISION 7Borrowings

2017, c. 20, s. 103Borrowing Authority Act

183 [Amendments]

184 [Amendments]

R.S., c. F-11Financial Administration Act

185 [Amendments]

DIVISION 8R.S., c. 32 (2nd Supp.)Pension Benefits Standards Act, 1985

Amendments to the Act

188 [Amendments]

Coordinating Amendments

189 [Amendments]

Coming into Force

Marginal note:Order in council

• 190 Footnote ^*(1) Section 186 and subsection 188(1) come into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Section 186 and subsection 188(1) not in force.]

• Marginal note:Order in council

  Footnote ^*(2) Section 187 comes into force on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Section 187 not in force.]

DIVISION 9Trade Remedies

R.S., c. S-15Special Import Measures Act

Amendments to the Act

191 [Amendments]

192 [Amendments]

193 [Amendments]

194 [Amendments]

195 [Amendments]

196 [Amendments]

197 [Amendments]

198 [Amendments]

199 [Amendments]

200 [Amendments]

201 [Amendments]

202 [Amendments]

203 [Amendments]

204 [Amendments]

205 [Amendments]

206 [Amendments]

Transitional Provisions

Marginal note:Definitions

• 207 (1) The following definitions apply in this section and sections 208 to 211.

  commencement day

  commencement day means the day on which this Act receives royal assent. (date de référence)

  former Act

  former Act means the Special Import Measures Act as it read on the day before the commencement day. (ancienne loi)

• Marginal note:Words and expressions

  (2) Words and expressions used in sections 208 to 211 have the same meaning as in the Special Import Measures Act.

Marginal note:Disposition of complaints

208 If, before the commencement day, the President receives a written complaint respecting the dumping or subsidizing of goods under subsection 31(1) of the former Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.

Marginal note:Anti-circumvention complaints

209 If, before the commencement day, the President receives a written complaint under subsection 72(1) of the former Act respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7 of that Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act.

Marginal note:Interim reviews — on request

• 210 (1) If, before the commencement day, the Tribunal receives a request to conduct an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, any interim review is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.

• Marginal note:Interim reviews — Tribunal’s initiative

  (2) If, before the commencement day, the Tribunal initiates, on its own initiative, an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, the interim review is to be continued and disposed of in accordance with that Act.

Marginal note:Expiry reviews

211 If, before the commencement day, a notice of expiry respecting an order or finding has been published under subsection 76.03(2) of the former Act, any expiry review in respect of the order or finding is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act.

R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act

212 [Amendments]

213 [Amendments]

214 [Amendments]

215 [Amendments]

216 [Amendments]

217 [Amendments]

218 [Amendments]

219 [Amendments]

DIVISION 10Corporate Governance of Financial Institutions

1991, c. 45Trust and Loan Companies Act

220 [Amendments]

221 [Amendments]

222 [Amendments]

1991, c. 47Insurance Companies Act

223 [Amendments]

224 [Amendments]

225 [Amendments]

226 [Amendments]

227 [Amendments]

228 [Amendments]

2005, c. 54An Act to amend certain Acts in relation to financial institutions

229 [Amendments]

230 [Amendments]

231 [Amendments]

Coordinating Amendments

232 [Amendments]

DIVISION 111991, c. 47Insurance Companies Act

Amendment to the Act

233 [Amendments]

Coming into Force

Marginal note:January 1, 2023

234 This Division comes into force on January 1, 2023.

DIVISION 12Prohibition on the Purchase of Residential Property by Non-Canadians Act

Enactment of Act

235 [Amendments]

Repeal

Coming into Force

Marginal note:Coming into force

• 237 (1) Section 235 comes into force on January 1, 2023.

• Marginal note:Second anniversary

  (2) Section 236 comes into force on the second anniversary of the day on which section 235 comes into force.

DIVISION 13R.S., c. P-1Parliament of Canada Act

Amendments to the Act

238 [Amendments]

239 [Amendments]

240 [Amendments]

241 [Amendments]

242 [Amendments]

243 [Amendments]

R.S., c. M-5Consequential Amendment to the Members of Parliament Retiring Allowances Act

244 [Amendments]

Related Amendments

R.S., c. A-1Access to Information Act

245 [Amendments]

R.S., c. A-17Auditor General Act

246 [Amendments]

R.S., c. P-21Privacy Act

247 [Amendments]

R.S., c. 22 (4th Supp.)Emergencies Act

248 [Amendments]

R.S., c. 31 (4th Supp.)Official Languages Act

249 [Amendments]

R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66Lobbying Act

250 [Amendments]

2005, c. 46Public Servants Disclosure Protection Act

251 [Amendments]

2017, c. 15National Security and Intelligence Committee of Parliamentarians Act

252 [Amendments]

2019, c. 13, s. 2National Security and Intelligence Review Agency Act

253 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*254 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 13 in force July 26, 2022, see SI/2022-35.]

DIVISION 14R.S., c. F-11Financial Administration Act

255 [Amendments]

DIVISION 15R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19Competition Act

Amendments to the Act

256 [Amendments]

257 [Amendments]

258 [Amendments]

259 [Amendments]

260 [Amendments]

261 [Amendments]

262 [Amendments]

263 [Amendments]

264 [Amendments]

265 [Amendments]

266 [Amendments]

267 [Amendments]

268 [Amendments]

269 [Amendments]

270 [Amendments]

271 [Amendments]

272 [Amendments]

273 [Amendments]

274 [Amendments]

Coming into Force

Marginal note:First anniversary

275 Section 257 comes into force on the first anniversary of the day on which this Act receives royal assent.

DIVISION 16R.S., c. C-42Copyright Act

Amendments to the Act

276 [Amendments]

277 [Amendments]

278 [Amendments]

279 [Amendments]

Transitional Provision

Marginal note:No revival of copyright

280 Section 6, subsections 6.2(2) and 7(1) and (3) and section 9 of the Copyright Act, as enacted by sections 276 to 279, do not have the effect of reviving the copyright in any work in which the copyright had expired before the day on which sections 276 to 279 come into force.

Coming into Force

Marginal note:Order in council

Footnote ^*281 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 16 in force December 30, 2022, see SI/2022-58.]

DIVISION 17 2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E)College of Patent Agents and Trademark Agents Act

282 [Amendments]

283 [Amendments]

284 [Amendments]

285 [Amendments]

286 [Amendments]

287 [Amendments]

288 [Amendments]

289 [Amendments]

290 [Amendments]

291 [Amendments]

292 [Amendments]

293 [Amendments]

DIVISION 18Civil Lunar Gateway Agreement Implementation Act

Enactment of Act

294 [Amendments]

Related Amendments

R.S., c. C-46Criminal Code

295 [Amendments]

296 [Amendments]

R.S., c. G-5Government Employees Compensation Act

297 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*298 This Division comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 18 in force October 26, 2022, see SI/2022-51.]

DIVISION 191992, c. 20Corrections and Conditional Release Act

Amendments to the Act

299 [Amendments]

300 [Amendments]

Coordinating Amendments

301 [Amendments]

DIVISION 20R.S., c. 1 (2nd Supp.)Customs Act

Amendments to the Act

302 [Amendments]

304 [Amendments]

305 [Amendments]

306 [Amendments]

308 [Amendments]

309 [Amendments]

310 [Amendments]

311 [Amendments]

312 [Amendments]

313 [Amendments]

314 [Amendments]

315 [Amendments]

316 [Amendments]

317 [Amendments]

318 [Amendments]

319 [Amendments]

320 [Amendments]

321 [Amendments]

322 [Amendments]

323 [Amendments]

324 [Amendments]

325 [Amendments]

326 [Amendments]

327 [Amendments]

328 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*331 Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Sections 303, 307, 329 and 330 not in force; sections 302, 304 to 306 and 308 to 328 in force February 19, 2024, see SI/2024-8.]

DIVISION 21R.S., c. C-46Criminal Code

332 [Amendments]

DIVISION 22Judges and Prothonotaries

R.S., c. J-1Judges Act

333 [Amendments]

334 [Amendments]

335 [Amendments]

336 [Amendments]

337 [Amendments]

338 [Amendments]

339 [Amendments]

340 [Amendments]

341 [Amendments]

342 [Amendments]

343 [Amendments]

344 [Amendments]

345 [Amendments]

346 [Amendments]

347 [Amendments]

348 [Amendments]

349 [Amendments]

350 [Amendments]

351 [Amendments]

352 [Amendments]

353 [Amendments]

354 [Amendments]

355 [Amendments]

356 [Amendments]

357 [Amendments]

358 [Amendments]

359 [Amendments]

360 [Amendments]

361 [Amendments]

362 [Amendments]

363 [Amendments]

R.S., c. F-7; 2002, c. 8, s. 14Federal Courts Act

364 [Amendments]

365 [Amendments]

366 [Amendments]

R.S., c. T-2Tax Court of Canada Act

367 [Amendments]

368 [Amendments]

369 [Amendments]

370 [Amendments]

Terminology Changes

371 [Amendments]

Transitional Provisions

Marginal note:Prothonotaries

372 For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be.

Marginal note:Judges Act

373 For greater certainty, for the purposes of the Judges Act, nothing in section 371 of this Act affects the number of years during which a person who held office as prothonotary, as defined in that Act as it read immediately before the day on which this section comes into force, has continued in judicial office.

Marginal note:Tax Court of Canada Act

374 Despite paragraph 22(1)(c) of the Tax Court of Canada Act, the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section.

Coordinating Amendments

375 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*376 Subsections 333(3) and (4) and sections 371 to 373 come into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Subsections 333(3) and (4) and sections 371 to 373 in force September 23, 2022, see SI/2022-46.]

DIVISION 232001, c. 27Immigration and Refugee Protection Act

Amendments to the Act

377 [Amendments]

377.1 [Amendments]

378 [Amendments]

379 [Amendments]

DIVISION 24R.S., c. O-9Old Age Security Act

Amendment to the Act

380 [Amendments]

Coming into Force

Marginal note:June 29, 2021

381 This Division is deemed to have come into force on June 29, 2021.

DIVISION 25COVID-19 Benefits Adjustments

2020, c. 5, s. 8Canada Emergency Response Benefit Act

382 [Amendments]

383 [Amendments]

2020, c. 7Canada Emergency Student Benefit Act

384 [Amendments]

1996, c. 23Employment Insurance Act

385 [Amendments]

Coming into Force

Marginal note:March 15, 2020

386 Section 382 is deemed to have come into force on March 15, 2020.

DIVISION 261996, c. 23Employment Insurance Act

Amendments to the Act

387 [Amendments]

388 [Amendments]

389 [Amendments]

390 [Amendments]

391 [Amendments]

392 [Amendments]

393 [Amendments]

394 [Amendments]

395 [Amendments]

396 [Amendments]

397 [Amendments]

398 [Amendments]

399 [Amendments]

400 [Amendments]

401 [Amendments]

402 [Amendments]

403 [Amendments]

404 [Amendments]

405 [Amendments]

Transitional Provision

Marginal note:Agreements or arrangements

406 The Employment Insurance Act, as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day.

R.S., c. 1 (5th Supp.)Consequential Amendment to the Income Tax Act

407 [Amendments]

DIVISION 27Benefits Related to Employment

1996, c. 23Employment Insurance Act

Amendments to the Act

408 [Repealed before coming into force, 2022, c. 10, s. 413]

409 [Amendments]

410 [Repealed before coming into force, 2022, c. 10, s. 413]

Transitional Provision

Marginal note:Continued application — before September 25, 2022

411 Schedule V to the Employment Insurance Act, as it read immediately before September 25, 2022, continues to apply in respect of a claimant whose benefit period, as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022.

2021, c. 23Budget Implementation Act, 2021, No. 1

412 [Amendments]

Coordinating Amendments

413 [Amendments]

Coming into Force

Marginal note:September 25, 2022

• 414 (1) Sections 409 and 411 come into force, or are deemed to have come into force, on September 25, 2022.

• Marginal note:Royal assent or September 25, 2022

  (2) Section 412 comes into force on the day on which this Act receives royal assent or, if that day is after September 25, 2022, is deemed to have come into force on September 25, 2022.

DIVISION 28R.S., c. C-8Canada Pension Plan

Amendments to the Act

415 [Amendments]

416 [Amendments]

417 [Amendments]

418 [Amendments]

419 [Amendments]

420 [Amendments]

421 [Amendments]

Coming into Force

Marginal note:Non-application — subsection 114(2) of Canada Pension Plan

• Footnote ^*422 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.

• Marginal note:Order in council

  (2) This Division comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.

  • Return to footnote ^*[Note: Division 28 in force May 5, 2023, see SI/2023-14.]

DIVISION 29Medical Leave with Pay

2021, c. 27An Act to amend the Criminal Code and the Canada Labour Code

423 [Amendments]

424 [Amendments]

425 [Amendments]

R.S., c. L-2Related Amendment to the Canada Labour Code

Transitional Provision

Marginal note:Personal leave

427 Paragraph 206.6(1)(a) of the Canada Labour Code, as it read immediately before the day on which section 6 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, comes into force, continues to apply to every employer and its employees to which section 239.001 of the Canada Labour Code, as enacted by section 7.1 of An Act to amend the Criminal Code and the Canada Labour Code, chapter 27 of the Statutes of Canada, 2021, does not apply, until the day on which section 426 of this Act comes into force.

Coordinating Amendments

428 [Amendments]

Coming into Force

Marginal note:Order in council

Footnote ^*429 Section 426 comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Section 426 not in force.]

DIVISION 30R.S., c. C-44; 1994, c. 24, s. 1(F)Canada Business Corporations Act

Amendments to the Act

430 [Amendments]

431 [Amendments]

432 [Amendments]

433 [Amendments]

Coordinating Amendment

434 [Repealed, 2023, c. 29, s. 19]

Coming into Force

Marginal note:Order in council

Footnote ^*435 This Division, except sections 430 and 434, comes into force on a day to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Division 30, except sections 430 and 434, in force January 22, 2024, see SI/2023-62.]

DIVISION 31Economic Sanctions

1992, c. 17Special Economic Measures Act

436 [Amendments]

437 [Amendments]

438 [Amendments]

439 [Amendments]

440 [Amendments]

441 [Amendments]

442 [Amendments]

443 [Amendments]

2017, c. 21Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law)

444 [Amendments]

445 [Amendments]

446 [Amendments]

447 [Amendments]

448 [Amendments]

449 [Amendments]

450 [Amendments]

1993, c. 37Seized Property Management Act

451 [Amendments]