name: Budget Implementation Act, 2021, No. 1
unofficial_text: # Budget Implementation Act, 2021, No. 1
  
  SC 2021, c 23
  
  An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures
  
  Assented to 2021-6-29
  
  Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 
  
  ## Short Title 
  
  ### Short title
  
  1 This Act may be cited as the Budget Implementation Act, 2021, No. 1.  
  
  # PART 1 
  
  ## Amendments 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] 
  25 [Amendments] 
  26 [Amendments] 
  27 [Amendments] 
  28 [Amendments] 
  29 [Amendments] 
  30 [Amendments] 
  31 [Amendments] 
  32 [Amendments] 
  33 [Amendments] 
  34 [Amendments] 
  35 [Amendments] 
  36 [Amendments] 
  37 [Amendments] 
  38 [Amendments] 
  39 [Amendments] 
  40 [Amendments] 
  41 [Amendments] 
  42 [Amendments] 
  43 [Amendments] 
  44 [Amendments] 
  45 [Amendments] 
  46 [Amendments] 
  47 [Amendments] 
  48 [Amendments] 
  49 [Amendments] 
  50 [Amendments] 
  51 [Amendments] 
  52 [Amendments] 
  53 [Amendments] 
  54 [Amendments] 
  55 [Amendments] 
  56 [Amendments] 
  57 [Amendments] 
  58 [Amendments] 
  59 [Amendments] 
  60 [Amendments] 
  61 [Amendments] 
  62 [Amendments] 
  63 [Amendments] 
  64 [Amendments] 
  
  ###  R.S., c. E-15 
  
  ## Excise Tax Act 
  65 [Amendments] 
  66 [Amendments] 
  67 [Amendments] 
  68 [Amendments] 
  69 [Amendments] 
  70 [Amendments] 
  71 [Amendments] 
  
  ###  2002, c. 9, s. 5 
  
  ## Air Travellers Security Charge Act 
  72 [Amendments] 
  73 [Amendments] 
  
  ###  2002, c. 22 
  
  ## Excise Act, 2001 
  74 [Amendments] 
  75 [Amendments] 
  76 [Amendments] 
  77 [Amendments] 
  
  ###  2018, c. 12, s. 186 
  
  ## Greenhouse Gas Pollution Pricing Act 
  78 [Amendments] 
  79 [Amendments] 
  80 [Amendments] 
  
  ###  C.R.C., c. 945 
  
  ## Income Tax Regulations 
  81 [Amendments] 
  82 [Amendments] 
  83 [Amendments] 
  84 [Amendments] 
  85 [Amendments] 
  86 [Amendments] 
  87 [Amendments] 
  88 [Amendments] 
  89 [Amendments] 
  90 [Amendments] 
  91 [Amendments] 
  92 [Amendments] 
  93 [Amendments] 
  
  ###  SOR/2008-186 
  
  ## Canada Disability Savings Regulations 
  94 [Amendments] 
  95 [Amendments] 
  96 [Amendments] 
  97 [Amendments] 
  98 [Amendments] 
  99 [Amendments] 
  
  # PART 2 
  
  ## GST/HST Measures 
  
  ###  R.S., c. E-15 
  
  ## Excise Tax Act 
  100 [Amendments] 
  101 [Amendments] 
  102 [Amendments] 
  103 [Amendments] 
  104 [Amendments] 
  105 [Amendments] 
  106 [Amendments] 
  107 [Amendments] 
  108 [Amendments] 
  109 [Amendments] 
  110 [Amendments] 
  111 [Amendments] 
  112 [Amendments] 
  113 [Amendments] 
  114 [Amendments] 
  115 [Amendments] 
  
  ###  SOR/2010-151 
  
  ## New Harmonized Value-added Tax System Regulations, No. 2 
  116 [Amendments] 
  
  # PART 3 
  
  ## Amendments to the Excise Act, 2001 
  
  ###  2002, c. 22 
  
  ## Excise Act, 2001 
  117 [Amendments] 
  118 [Amendments] 
  119 [Amendments] 
  120 [Amendments] 
  121 [Amendments] 
  122 [Amendments] 
  123 [Amendments] 
  124 [Amendments] 
  125 [Amendments] 
  
  # PART 4 
  
  ## Various Measures 
  
  # DIVISION 1 
  
  ## Stability and Efficiency of the Financial Sector 
  
  ###  R.S., c. C-3 
  
  ## Canada Deposit Insurance Corporation Act 
  126 [Amendments] 
  127 [Amendments] 
  128 [Amendments] 
  129 [Amendments] 
  130 [Amendments] 
  131 [Amendments] 
  132 [Amendments] 
  
  ###  1996, c. 6, Sch. 
  
  ## Payment Clearing and Settlement Act 
  133 [Amendments] 
  134 [Amendments] 
  135 [Amendments] 
  136 [Amendments] 
  137 [Amendments] 
  
  ###  2018, c. 12 
  
  ## Budget Implementation Act, 2018, No. 1 
  138 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
  139  * (1)  Sections 129 to 131 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Sections 129 to 131 not in force.] 
  
  ###  2018, c. 12 — second anniversary 
  
   * (2)  Section 132 comes into force on the second anniversary of the day on which section 212 of the Budget Implementation Act, 2018, No. 1 comes into force.  
  * [Note: Section 132 in force April 30, 2024.] 
  
  # DIVISION 2 
  
  ## Unclaimed Amounts 
  
  ###  R.S., c. B-2 
  
  ## Bank of Canada Act 
  140 [Amendments] 
  
  ###  R.S., c. 32 (2nd Supp.) 
  
  ## Pension Benefits Standards Act, 1985 
  141 [Amendments] 
  142 [Amendments] 
  
  ###  1991, c. 45 
  
  ## Trust and Loan Companies Act 
  143 [Amendments] 
  144 [Amendments] 
  
  ###  1991, c. 46 
  
  ## Bank Act 
  145 [Amendments] 
  146 [Amendments] 
  147 [Amendments] 
  148 [Amendments] 
  
  ## Coordinating Amendments 
  149 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
  150  * (1)  Sections 140 and 143 to 148 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Sections 140 and 143 to 148 in force June 30, 2023, see SI/2023-22.]  
  
  ### Order in council
  
   * (2)  Sections 141 and 142 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Sections 141 and 142 not in force.] 
  
  # DIVISION 3 
  
  ###  2018, c. 27 
  
  ## Budget Implementation Act, 2018, No. 2 
  
  ## Amendments to the Act 
  151 [Amendments] 
  
  ## Coordinating Amendments 
  152 [Amendments] 
  
  # DIVISION 4 
  
  ## Sunset Provisions 
  
  ###  1991, c. 45 
  
  ## Trust and Loan Companies Act 
  153 [Amendments] 
  
  ###  1991, c. 46 
  
  ## Bank Act 
  154 [Amendments] 
  155 [Amendments] 
  
  ###  1991, c. 47 
  
  ## Insurance Companies Act 
  156 [Amendments] 
  157 [Amendments] 
  
  # DIVISION 5 
  
  ###  2017, c. 21 
  
  ## Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) 
  158 [Amendments] 
  
  # DIVISION 6 
  
  ###  2000, c. 17; 2001, c. 41, s. 48 
  
  ## Proceeds of Crime (Money Laundering) and Terrorist Financing Act 
  
  ## Amendments to the Act 
  159 [Amendments] 
  160 [Amendments] 
  161 [Amendments] 
  162 [Amendments] 
  163 [Amendments] 
  164 [Amendments] 
  165 [Amendments] 
  166 [Amendments] 
  167 [Amendments] 
  168 [Amendments] 
  169 [Amendments] 
  170 [Amendments] 
  171 [Amendments] 
  172 [Amendments] 
  173 [Amendments] 
  174 [Amendments] 
  175 [Amendments] 
  
  ## Transitional Provision 
  
  ### No ascertainment of expenses in first year
  
  175.1 The Financial Transactions and Reports Analysis Centre of Canada is not required to ascertain, under subsection 51.1(1) of the Proceeds of Crime (Money Laundering and Terrorist Financing) Act, as enacted by section 165, the total amount of prescribed expenses incurred during the fiscal year in which section 165 comes into force.  
  
  ## Coming into Force 
  
  ### Order in council
  
  176  * (1)  Section 159 comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Section 159 not in force.] 
  
  ### Order in council
  
   * (2)  Sections 164, 165 and 170 come into force on a day or days to be fixed by order of the Governor in Council. 
  * [Note: Sections 164, 165 and 170 in force January 1, 2024, see SI/2023-59.]  
  
  # DIVISION 7 
  
  ## Retail Payment Activities Act 
  
  ## Enactment of Act 
  177 [Amendments] 
  
  ## Related Amendments 
  
  ###  R.S., c. C-3 
  
  ## Canada Deposit Insurance Corporation Act 
  178 [Amendments] 
  179 [Amendments] 
  
  ###  2000, c. 17; 2001, c. 41, s. 48 
  
  ## Proceeds of Crime (Money Laundering) and Terrorist Financing Act 
  180 [Amendments] 
  181 [Amendments] 
  182 [Amendments] 
  
  ###  2001, c. 9 
  
  ## Financial Consumer Agency of Canada Act 
  183 [Amendments] 
  
  ###  2010, c. 12, s. 1834 
  
  ## Payment Card Networks Act 
  184 [Amendments] 
  
  ## Coordinating Amendments 
  185 [Amendments] 
  186 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
  187  * (1)  The provisions of the Retail Payment Activities Act, as enacted by section 177 of this Act, other than sections 1 to 10, 12 to 16 and 61, subsections 62(1), (3) and (4) and section 63, come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note: The provisions of the Retail Payment Activities Act, as enacted by section 177, other than sections 1 to 10, 12 to 16 and 61, subsections 62(1), (3) and (4) and section 63, not in force.]  
  
  ### Order in council
  
   * (2)  Sections 180 and 181 come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note: Sections 180 and 181 not in force.] 
  
  # DIVISION 8 
  
  ###  R.S., c. 32 (2nd Supp.) 
  
  ## Pension Benefits Standards Act, 1985 
  
  ## Amendments to the Act 
  188 [Amendments] 
  189 [Amendments] 
  190 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 191  This Division comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Division 8 not in force.] 
  
  # DIVISION 9 
  
  ###  2005, c. 9; 2012, c. 19, s. 658 
  
  ## First Nations Fiscal Management Act 
  192 [Amendments] 
  
  # DIVISION 10 
  
  ###  R.S., c. F-8; 1995, c. 17, s. 45 
  
  ## Federal-Provincial Fiscal Arrangements Act (Fiscal Stabilization Payments) 
  
  ## Amendments to the Act 
  193 [Amendments] 
  194 [Amendments] 
  
  ## Transitional Provision 
  
  ### Continuation
  
  195 The following continue to apply with respect to fiscal stabilization payments for the fiscal years beginning on April 1, 2019 and April 1, 2020: 
  (a) subsection 6(1), paragraphs 6(4)(b) and (5)(b) and (c) and subsection 6(7) of the Federal-Provincial Fiscal Arrangements Act, as they read immediately before the day on which this Act receives royal assent; and  
  (b) any regulations made under that Act that apply in respect of any of those subsections and paragraphs, as the regulations read immediately before that day. 
  
  # DIVISION 11 
  
  ###  R.S., c. F-8; 1995, c. 17, s. 45 
  
  ## Federal-Provincial Fiscal Arrangements Act (Additional Health Payments) 
  196 [Amendments] 
  
  # DIVISION 12 
  
  ## Canada’s COVID-19 Immunization Plan 
  
  ### Total payment of $1 billion
  
  197 (1) The Minister of Finance may make the following payments to the provinces and territories in respect of Canada’s COVID-19 immunization plan: 
  (a) to Ontario, $387,712,000; 
  (b) to Quebec, $225,603,000; 
  (c) to Nova Scotia, $25,755,000; 
  (d) to New Brunswick, $20,549,000; 
  (e) to Manitoba, $36,302,000; 
  (f) to British Columbia, $135,447,000; 
  (g) to Prince Edward Island, $4,198,000; 
  (h) to Saskatchewan, $31,022,000; 
  (i) to Alberta, $116,333,000; 
  (j) to Newfoundland and Labrador, $13,752,000; 
  (k) to Yukon, $1,107,000; 
  (l) to the Northwest Territories, $1,189,000; and 
  (m) to Nunavut, $1,031,000. 
  
  ### 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 that the Minister of Finance considers appropriate. 
  
  # DIVISION 13 
  
  ## Canada Community-Building Fund 
  
  ## Additional Payments 
  
  ### Maximum payment of $2.2 billion
  
  198 Despite section 161 of the Keeping Canada’s Economy and Jobs Growing Act, as amended by section 233 of the Economic Action Plan 2013 Act, No. 1 and paragraph 375(1)(i) of the Budget Implementation Act, 2019, No. 1, there may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Infrastructure and Communities or the Minister of Indigenous Services, in accordance with terms and conditions approved by the Treasury Board, in addition to the sum referred to in that section 161, a sum not exceeding $2,200,000,000 to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure.  
  
  ###  2011, c. 24 
  
  ## Keeping Canada’s Economy and Jobs Growing Act 
  199 [Amendments] 
  
  # DIVISION 14 
  
  ## Hibernia Dividend Backed Annuity Agreement 
  
  ### Maximum amount of $3,056,491,000
  
  200 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance and in accordance with the terms and conditions provided for in the agreement, the annual payments to be made to Newfoundland and Labrador, to a maximum amount of $3,056,491,000. 
  
  ### Sunset provision
  
  (2) A payment out of the Consolidated Revenue Fund must not be made under this section after March 31, 2057. 
  
  ### Definition of agreement 
  
  (3) In this section, 
  *agreement* means the Hibernia Dividend Backed Annuity Agreement entered into between Her Majesty in right of Canada and Her Majesty in right of Newfoundland and Labrador and dated April 1, 2019.  
  
  # DIVISION 15 
  
  ###  2005, c. 30, s. 85 
  
  ## Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act 
  201 [Amendments] 
  
  # DIVISION 16 
  
  ###  1993, c. 38 
  
  ## Telecommunications Act 
  202 [Amendments] 
  203 [Amendments] 
  
  # DIVISION 17 
  
  ###  1998, c. 36 
  
  ## Canada Small Business Financing Act 
  
  ## Amendments to the Act 
  204 [Amendments] 
  205 [Amendments] 
  206 [Amendments] 
  207 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 208  This Division, other than subsections 204 (2) and (3) and 206 (1), comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Division 17, other than subsections 204(2) and (3) and 206(1), in force July 4, 2022, see SI/2022-33.]  
  
  # DIVISION 18 
  
  ###  R.S., c. 1 (2nd Supp.) 
  
  ## Customs Act 
  
  ## Amendments to the Act 
  209 [Amendments] 
  210 [Amendments] 
  211 [Amendments] 
  212 [Amendments] 
  213 [Amendments] 
  214 [Amendments] 
  215 [Amendments] 
  216 [Amendments] 
  217 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 218  The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. 
  * [Note: The provisions of Division 18 not in force.] 
  
  # DIVISION 19 
  
  ###  2020, c. 1 
  
  ## Canada–United States–Mexico Agreement Implementation Act 
  219 [Amendments] 
  
  # DIVISION 20 
  
  ## Social Security Tribunal 
  
  ###  2005, c. 34; 2013, c. 40, s. 205 
  
  ## Department of Employment and Social Development Act 
  220 [Amendments] 
  221 [Amendments] 
  222 [Amendments] 
  223 [Amendments] 
  224 [Amendments] 
  225 [Amendments] 
  226 [Amendments] 
  227 [Amendments] 
  228 [Amendments] 
  229 [Amendments] 
  230 [Amendments] 
  231 [Amendments] 
  232 [Amendments] 
  233 [Amendments] 
  234 [Amendments] 
  235 [Amendments] 
  236 [Amendments] 
  
  ###  R.S., c. F-7; 2002, c. 8, s. 14 
  
  ## Consequential Amendment to the Federal Courts Act 
  237 [Amendments] 
  
  ## Transitional Provisions 
  
  ### Definitions
  
  238 The following definitions apply in this section and sections 239 to 243.   
  *Appeal Division* means the Appeal Division of the Tribunal. (division d’appel)   
  *former Act* means the Department of Employment and Social Development Act as it read immediately before the day on which this Division comes into force. (ancienne loi)   
  *General Division* means the General Division of the Tribunal. (division générale)   
  *Income Security Section* means the Income Security Section of the General Division of the Tribunal. (section de la sécurité du revenu)   
  *new Act* means the Department of Employment and Social Development Act as it reads on the day on which this Division comes into force. (nouvelle loi)   
  *Tribunal* means the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act. (Tribunal)  
  
  ### Clarification — immediate application
  
  239 For greater certainty, but subject to sections 240 to 242, the new Act applies in respect of applications and appeals that are ongoing on the day on which this Division comes into force.  
  
  ### Time limit for appeals — summary dismissal
  
  240 (1) An appeal of a decision made by the General Division under section 53 of the former Act must be brought to the Appeal Division within 90 days after the day on which this Division comes into force. Despite subsection 56(1) of the new Act, no leave is necessary. 
  
  ### Appeals — summary dismissal
  
  (2) An appeal of a decision made by the General Division under section 53 of the former Act that is ongoing on the day on which this Division comes into force, or that is referred to in subsection (1), is to be dealt with by the Appeal Division in accordance with subsections 58(1) and 59(1) of the former Act. Section 58.3 of the new Act does not apply in respect of the appeal. 
  
  ### Federal Court
  
  (3) Despite paragraph 28(1)(g.1) of the Federal Courts Act, the Federal Court has jurisdiction to hear and determine applications for judicial review of a decision of the Appeal Division that relates to an appeal brought under subsection 53(3) of the former Act or that is referred to in subsection (1).  
  
  ### Judicial review
  
  (4) If, following a judicial review referred to in subsection (3), the Federal Court refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with subsections 58(1) and 59(1) of the former Act. Section 58.3 of the new Act does not apply in respect of the matter. 
  
  ### Applications under section 66 of former Act
  
  241 (1) An application under section 66 of the former Act that is ongoing before the General Division or Appeal Division on the day on which this Division comes into force is to be dealt with in accordance with that section 66. 
  
  ### Referral back to General Division
  
  (2) If, following an appeal of a decision made by the General Division under section 66 of the former Act, the Appeal Division refers the matter back to the General Division, the matter is to be dealt with in accordance with that section 66. 
  
  ### Applications for leave to appeal — decision under section 66 of former Act
  
  (3) An application for leave to appeal a decision made by the General Division under section 66 of the former Act is to be dealt with by the Appeal Division in accordance with subsections 58(1) and (2) of the former Act. 
  
  ### Appeals — decisions under section 66 of former Act
  
  (4) If leave to appeal is granted, the appeal is to be dealt with in accordance with subsections 58(1) and 59(1) of the former Act and, in the case where the Appeal Division decides under that subsection 59(1) to give the decision that the General Division should have given, the appeal is also to be dealt with in accordance with section 66 of the former Act. Section 58.3 of the new Act does not apply in respect of the appeal. 
  
  ### Judicial review — leave to appeal
  
  (5) If, following a judicial review of a decision of the Appeal Division referred to in subsection (3), the Federal Court refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with subsections 58(1) and (2) of the former Act. 
  
  ### Judicial review — appeals
  
  (6) If, following a judicial review of a decision of the Appeal Division referred to in subsection (4), the Federal Court of Appeal refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with subsections 58(1) and 59(1) of the former Act and, in the case where the Appeal Division decides under that subsection 59(1) to give the decision that the General Division should have given, the matter is also to be dealt with in accordance with section 66 of the former Act. Section 58.3 of the new Act does not apply in respect of the matter. 
  
  ### Applications for leave to appeal — Income Security Section
  
  242 (1) An application for leave to appeal a decision of the Income Security Section that is ongoing on the day on which this Division comes into force is to be dealt with by the Appeal Division in accordance with subsections 58(1) and (2) of the former Act. 
  
  ### Ongoing appeals
  
  (2) An appeal of a decision of the Income Security Section that is ongoing on the day on which this Division comes into force, or an appeal that results from an application for leave to appeal referred to in subsection (1) that is granted, is to be dealt with in accordance with subsections 58(1) and 59(1) of the former Act. Section 58.3 of the new Act does not apply in respect of the appeal. 
  
  ### Federal Court — before coming into force
  
  (3) In the case of a judicial review of a decision of the Appeal Division under subsection 58(3) of the former Act that relates to a decision of the Income Security Section, if, before the day on which this Division comes into force, the Federal Court refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with subsections 58(1) and (2) of the former Act. 
  
  ### Federal Court — after coming into force
  
  (4) In the case of a judicial review of a decision of the Appeal Division under subsection 58(3) of the former Act that relates to a decision of the Income Security Section other than a judicial review referred to in subsection 241 (5), if, on or after the day on which this Division comes into force, the Federal Court refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with the provisions of the new Act.  
  
  ### Federal Court of Appeal — before coming into force
  
  (5) In the case of a judicial review of a decision of the Appeal Division under subsection 59(1) of the former Act that relates to a decision of the Income Security Section, if, before the day on which this Division comes into force, the Federal Court of Appeal refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with subsections 58(1) and 59(1) of the former Act. Section 58.3 of the new Act does not apply in respect of the matter. 
  
  ### Federal Court Appeal — after coming into force
  
  (6) In the case of a judicial review of a decision of the Appeal Division under subsection 59(1) of the former Act that relates to a decision of the Income Security Section other than a judicial review referred to in subsection 241 (6), if, on or after the day on which this Division comes into force, the Federal Court of Appeal refers the matter back to the Appeal Division, the matter is to be dealt with by the Appeal Division in accordance with the provisions of the new Act.  
  
  ### Interpretation of consequential amendment to Federal Courts Act 
  
  243 For greater certainty, the Federal Court has jurisdiction to hear and determine applications for judicial review of a decision of the Appeal Division made under section 58 of the former Act before the day on which this Division comes into force. 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 244  This Division comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Division 20 in force December 5, 2022, see SI/2022-59.]  
  
  # DIVISION 21 
  
  ###  R.S., c. L-2 
  
  ## Canada Labour Code (Equal Remuneration Protection) 
  245 [Amendments] 
  
  # DIVISION 22 
  
  ###  R.S., c. L-2 
  
  ## Canada Labour Code (Federal Minimum Wage) 
  
  ## Amendments to the Act 
  246 [Amendments] 
  247 [Amendments] 
  
  ## Coming into Force 
  
  ### Six months after royal assent
  
   * 248  This Division comes into force on the day that, in the sixth month after the month in which this Act receives royal assent, has the same calendar number as the day on which it receives royal assent or, if that sixth month has no day with that number, the last day of that sixth month. 
  * [Note: Division 22 in force December 29, 2021.] 
  
  # DIVISION 23 
  
  ###  R.S., c. L-2 
  
  ## Canada Labour Code (Leave Related to the Death or Disappearance of a Child) 
  249 [Amendments] 
  250 [Amendments] 
  
  # DIVISION 24 
  
  ## Payment to Quebec 
  
  ### Payment of $130.3 million
  
  251 (1) For the purpose of offsetting some of the costs of aligning the Quebec Parental Insurance Plan with temporary measures set out in Part VIII.5 of the Employment Insurance Act, the Minister of Employment and Social Development may, before the end of the fiscal year ending on March 31, 2022, make a one-time payment of $130,300,000 out of the Consolidated Revenue Fund to Quebec.  
  
  ### Agreement
  
  (2) The Minister of Employment and Social Development may, on behalf of Her Majesty in right of Canada, enter into an agreement with Quebec in relation to the time and manner of the payment. 
  
  # DIVISION 25 
  
  ###  R.S., c. J-1 
  
  ## Judges Act 
  
  ## Amendment to the Act 
  252 [Amendments] 
  
  ## Transitional Provision 
  
  ### Section 65.1 of Judges Act 
  
  253 Section 65.1 of the Judges Act does not apply to a judge whose removal from judicial office has been recommended by the Canadian Judicial Council before the day on which section 252 comes into force.  
  
  # DIVISION 26 
  
  ## New Judicial Resources 
  
  ###  R.S., c. F-7; 2002, c. 8, s. 14 
  
  ## Federal Courts Act 
  254 [Amendments] 
  
  ###  R.S., c. J-1 
  
  ## Judges Act 
  255 [Amendments] 
  256 [Amendments] 
  257 [Amendments] 
  258 [Amendments] 
  
  ###  R.S., c. T-2 
  
  ## Tax Court of Canada Act 
  259 [Amendments] 
  
  # DIVISION 27 
  
  ###  R.S., c. N-15 
  
  ## National Research Council Act 
  260 [Amendments] 
  261 [Amendments] 
  
  # DIVISION 28 
  
  ###  2005, c. 34; 2013, c. 40, s. 205 
  
  ## Department of Employment and Social Development Act 
  262 [Amendments] 
  
  # DIVISION 29 
  
  ## Student Loans and Apprentice Loans 
  
  ###  R.S., c. S-23 
  
  ## Canada Student Loans Act 
  263  [Repealed before coming into force, 2021, c. 23, s. 266]  
  
  ###  1994, c. 28 
  
  ## Canada Student Financial Assistance Act 
  264  [Repealed before coming into force, 2021, c. 23, s. 266]  
  
  ###  2014, c. 20, s. 483 
  
  ## Apprentice Loans Act 
  265  [Repealed before coming into force, 2021, c. 23, s. 266]  
  
  ## Coordinating Amendments 
  266 [Amendments] 
  
  # DIVISION 30 
  
  ## First Nations Elections 
  
  ### Regulations deemed valid
  
  267 The First Nations Election Cancellation and Postponement Regulations (Prevention of Diseases), made on April 7, 2020 and registered as SOR/‍2020-84, and the Regulations Amending the First Nations Election Cancellation and Postponement Regulations (Prevention of Diseases), made on April 8, 2021 and registered as SOR/‍2021-78, are deemed to have been validly made and everything done under, and all consequences flowing from, those Regulations since April 8, 2020 are deemed effective as if those Regulations were so made.  
  
  # DIVISION 31 
  
  ## Increase to Old Age Security Pension and Payment 
  
  ###  R.S., c. O-9 
  
  ## Old Age Security Act 
  268 [Amendments] 
  269 [Amendments] 
  270 [Amendments] 
  271 [Amendments] 
  272 [Amendments] 
  273 [Amendments] 
  274 [Amendments] 
  
  ## Payment 
  
  ### Payment out of C.R.F.
  
  275 Any amount payable by the Minister of Employment and Social Development to pensioners, as defined in section 2 of the Old Age Security Act, who are or will be 75 years of age or older on June 30, 2022, in relation to a program to provide a one-time payment of $500 to those pensioners, may be paid out of the Consolidated Revenue Fund.  
  
  # DIVISION 32 
  
  ###  2003, c. 22, ss. 12 and 13 
  
  ## Public Service Employment Act 
  
  ## Amendments to the Act 
  276 [Amendments] 
  277 [Amendments] 
  278 [Amendments] 
  279 [Amendments] 
  280 [Amendments] 
  281 [Amendments] 
  
  ## Transitional Provisions 
  
  ### Investigations
  
  282 Subsection 2(5) of the Public Service Employment Act, as enacted by subsection 277 (2), applies only in respect of appointment processes that commence on or after the day on which that subsection 277 (2) comes into force and investigations into those processes.  
  
  ### Qualifications standards
  
  283 Subsection 31(3) of the Public Service Employment Act, as enacted by section 279, applies only in respect of reviews that commence on or after the day on which that section 279 comes into force.  
  
  ### Assessment methods
  
  284 Subsection 36(2) of the Public Service Employment Act, as enacted by section 280, applies only in respect of appointment processes that commence on or after the day on which that section 280 comes into force.  
  
  ### Preference
  
  285 Paragraph 39(1)(c) of the Public Service Employment Act, as enacted by section 281, applies only in respect of advertised external appointment processes that commence on or after the day on which that section 281 comes into force.  
  
  ## Coming into Force 
  
  ### Order in council
  
   * 286  Subsection 277 (2) and section 280 come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note: Subsection 277(2) and section 280 in force July 1, 2023, see SI/2023-20.]  
  
  # DIVISION 33 
  
  ## Early Learning and Child Care 
  
  ### Payments out of C.R.F.
  
  287 (1) Any amount payable to a province under or in connection with a bilateral agreement in respect of early learning and child care for the fiscal year beginning on April 1, 2021 may be paid out of the Consolidated Revenue Fund, until March 31, 2022, on the requisition of the Minister of Families, Children and Social Development, at the times and in the manner that that Minister considers appropriate. 
  
  ### Terms and conditions
  
  (2) That Minister may establish terms and conditions in respect of payments under the bilateral agreements with the provinces. 
  
  ### Maximum amount
  
  (3) For the fiscal year beginning on April 1, 2021, the maximum aggregate amount payable to the provinces under subsection (1) is $2,948,082,433. 
  
  # DIVISION 34 
  
  ## Benefits and Leave 
  
  ###  2020, c. 12, s. 2 
  
  ## Canada Recovery Benefits Act 
  288 [Amendments] 
  289 [Amendments] 
  290 [Amendments] 
  291 [Amendments] 
  292 [Amendments] 
  293 [Amendments] 
  294 [Amendments] 
  
  ###  R.S., c. L-2 
  
  ## Canada Labour Code 
  295 [Amendments] 
  
  ###  2020, c. 12 
  
  ## COVID-19 Response Measures Act 
  296 [Amendments] 
  
  ###  SOR/2021-35 
  
  ## Canada Recovery Benefits Regulations 
  297 [Amendments] 
  298 [Amendments] 
  
  ###  C.R.C., c. 986; SOR/2019-168, s. 1 
  
  ## Canada Labour Standards Regulations 
  299 [Amendments] 
  
  ## Coordinating Amendments 
  300 [Amendments] 
  
  ## Coming into Force 
  
  ### June 19, 2021
  
  301 This Division, other than section 300, comes into force, or is deemed to have come into force, on June 19, 2021.  
  
  # DIVISION 35 
  
  ## Benefits and Leave Related to Employment 
  
  ###  1996, c. 23 
  
  ## Employment Insurance Act 
  
  ## Amendments to the Act 
  302 [Amendments] 
  303 [Amendments] 
  304 [Amendments] 
  305 [Amendments] 
  306 [Amendments] 
  307 [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] 
  329 [Amendments] 
  330 [Amendments] 
  
  ## Transitional Provisions 
  
  ### Words and expressions
  
  331 Words and expressions used in sections 332 to 336 have the same meaning as in the Employment Insurance Act.  
  
  ### Continued application — before September 26, 2021
  
  332 The following provisions of the Employment Insurance Act, as they read immediately before September 26, 2021, continue to apply in respect of an insured person or a claimant, as the case may be, whose benefit period begins before that day:  
  (a) the definitions major attachment claimant and minor attachment claimant in subsection 6(1);  
  (b) subsection 7(2); 
  (c) subsection 7.1(1); 
  (d) subsection 12(8); 
  (e) subsection 21(1); 
  (f) subsections 22(1), (2) and (5); 
  (g) subsections 23(1), (1.3), (4), (4.1), (5) and (6); 
  (h) subsection 23.1(2); 
  (i) subsection 23.2(1); 
  (j) subsection 23.3(1); 
  (k) subsection 28(7); 
  (l) paragraph 29(a); 
  (m) subsections 30(1) and (4) to (7); 
  (n) section 51; and 
  (o) Schedule I. 
  
  ### Continued application — Part VIII.5
  
  333 Part VIII.5 of the Employment Insurance Act, as it read immediately before September 26, 2021, continues to apply in respect of an insured person or claimant, as the case may be, whose benefit period begins during the period beginning on September 27, 2020 and ending on September 25, 2021.  
  
  ### Suspension of operation
  
  334 (1) The operation of Part VIII.1 of the Employment Insurance Act and any regulations made under that Part is suspended during the period beginning on September 26, 2021 and ending on September 24, 2022.  
  
  ### Continued application of suspension
  
  (2) The operation of Part VIII.1 of the Employment Insurance Act and any regulations made under that Part continues to be suspended in respect of an insured person or a claimant, as the case may be, whose benefit period begins during the period referred to in subsection (1).  
  
  ### Continued application — before September 25, 2022
  
  335 The following provisions of the Employment Insurance Act, as they read immediately before September 25, 2022, continue to apply in respect of an insured person or a claimant, as the case may be, whose benefit period begins during the period beginning on September 26, 2021 and ending on September 24, 2022:  
  (a) subsection 6(1); 
  (b) subsection 7(2); 
  (c) subsection 7.1(1); 
  (d) subsection 12(8); 
  (e) section 21; 
  (f) subsections 22(1), (2) and (5); 
  (g) subsections 23(1), (1.3), (4), (4.1), (5) and (6); 
  (h) subsection 23.1(2); 
  (i) subsection 23.2(1); 
  (j) subsection 23.3(1); 
  (k) section 28; 
  (l) paragraph 29(a); 
  (m) section 30; 
  (n) section 51; and 
  (o) Schedule I. 
  
  ### Illness, injury or quarantine
  
  336 Paragraphs 12(3)(c) and 152.14(1)(c) of the Employment Insurance Act, as amended by subsection 307 (2) and section 323, respectively, apply in respect of a claimant for any benefit period that begins on or after the day on which subsection 307 (2) and section 323 come into force.  
  
  ## Coordinating Amendments 
  337 [Amendments] 
  338 [Amendments] 
  
  ## Coming into Force 
  
  ### September 26, 2021
  
  339 (1) Subsections 302 (1), 303 (1) and (3) and 304 (1), section 305, subsections 306 (1), 307 (1) and (3), 308 (1), 309 (1), (3) and (5), 310 (1), (3), (5), (7), (9), (11) and (13), 311 (1), 312 (1), 313 (1), 314 (1), 315 (1), 316 (1) and (3), 317 (1) and 318 (1), sections 319 to 321, subsection 322 (1), sections 324, 325 and 327, subsection 329 (1) and section 330 come into force, or are deemed to have come into force, on September 26, 2021.  
  
  ### September 25, 2022
  
  (2) Subsections 302 (2), 303 (2) and (4), 304 (2), 306 (2), 307 (4), 308 (2), 309 (2), (4) and (6), 310 (2), (4), (6), (8), (10), (12) and (14), 311 (2), 312 (2), 313 (2), 314 (2), 315 (2), 316 (2) and (4), 317 (2), 318 (2), 322 (2) and 329 (2) come into force, or are deemed to have come into force, on September 25, 2022.  
  
  ### Order in council
  
   * (3)  Subsection 307 (2) and sections 323 and 336 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Subsection 307(2) and sections 323 and 336 in force December 18, 2022, see SI/2022-57.]  
  
  ### September 12, 2021
  
  (4) Section 326 comes into force, or is deemed to have come into force, on September 12, 2021.  
  
  ### Order in council
  
   * (5)  Section 328 comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Section 328 in force September 26, 2021, see SI/2021-57.]  
  
  ###  R.S., c. L-2 
  
  ## Canada Labour Code 
  
  ## Amendments to the Act 
  340 [Amendments] 
  341 [Amendments] 
  342 [Amendments] 
  343 [Amendments] 
  344 [Amendments] 
  
  ## Coordinating Amendments 
  345 [Amendments] 
  
  ## Coming into Force 
  
  ### Subsection 307 (2) 
  
   * 346  Sections 340 to 344 come into force on the day on which subsection 307 (2) comes into force.  
  * [Note: Sections 340 to 344 in force December 18, 2022, see SI/2022-57.]  
  
  ###  SOR/96-332 
  
  ## Employment Insurance Regulations 
  
  ## Amendments to the Regulations 
  347 [Amendments] 
  348 [Amendments] 
  349 [Amendments] 
  350 [Amendments] 
  
  ## Transitional Provisions 
  
  ### Continued application — before September 25, 2022
  
  350.1 (1) Subsection 35(6), paragraph 35(7)(g) and section 36 of the former Regulations continue to apply in respect of a claimant’s earnings if, but for this subsection, the earnings would be allocated under subsection 36(9) or (10) of the new Regulations to a number of weeks the first week of which falls within the period beginning on September 26, 2021 and ending on September 24, 2022. 
  
  ### Definitions
  
  (2) The following definitions apply in this section.  
  *claimant* has the same meaning as in subsection 2(1) of the Employment Insurance Act. (prestataire)   
  *earnings* means the earnings referred to in subsections 36(9) and (10) of the new Regulations. (rémunération)   
  *former Regulations* means the Employment Insurance Regulations as they read immediately before September 25, 2022. (ancien règlement)   
  *new Regulations* means the Employment Insurance Regulations as they read on September 25, 2022. (nouveau règlement)  
  
  ## Coming into Force 
  
  ### September 26, 2021
  
  351 (1) Subsections 347 (1) and (3), 348 (1), 349 (1) and (3) and section 350 come into force, or are deemed to have come into force, on September 26, 2021.  
  
  ### September 25, 2022
  
  (2) Subsections 347 (2) and (4), 348 (2) and 349 (2) and (4) come into force, or are deemed to have come into force, on September 25, 2022.  
  
  ###  SOR/96-445 
  
  ## Employment Insurance (Fishing) Regulations 
  
  ## Amendments to the Regulations 
  352 [Amendments] 
  353 [Amendments] 
  354 [Amendments] 
  355 [Amendments] 
  356 [Amendments] 
  357 [Amendments] 
  358 [Amendments] 
  
  ## Transitional Provision 
  
  ### Non-application
  
  359 For greater certainty, subsections 153(3) to (9) of the Employment Insurance Act do not apply in respect of the amendments made by sections 352 to 358.  
  
  ## Coming into Force 
  
  ### September 26, 2021
  
  360 (1) Subsections 352 (1), 353 (1) and (3), 354 (1) and 355 (1) and (3) and sections 356 and 357 come into force, or are deemed to have come into force, on September 26, 2021.  
  
  ### September 25, 2022
  
  (2) Subsections 352 (2), 353 (2) and (4), 354 (2) and 355 (2) and (4) and section 358 come into force, or are deemed to have come into force, on September 25, 2022.  
  
  # DIVISION 36 
  
  ###  2000, c. 9 
  
  ## Canada Elections Act 
  
  ## Amendments to the Act 
  361 [Amendments] 
  
  ## Application of Amendments 
  
  ### Election within six months
  
  362 Despite subsection 554(1) of the Canada Elections Act, the amendments to that Act made by section 361 apply in an election for which the writ is issued within six months after the day on which this Act receives royal assent.  
  
  