name: Budget Implementation Act, 2005
unofficial_text: # Budget Implementation Act, 2005
  
  SC 2005, c 30
  
  An Act to implement certain provisions of the budget tabled in Parliament on February 23, 2005
  
  Assented to 2005-6-29
  
  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, 2005.  
  
  # PART 1 
  
  ## Amendments in Respect of Income Tax 
  
  ## Income Tax Act 
  2 [Amendment] 
  3 [Amendments] 
  4 [Amendments] 
  5 [Amendment] 
  6 [Related provision] 
  7 [Amendment] 
  8 [Amendment] 
  9 [Amendment] 
  10 [Amendments] 
  11 [Amendments] 
  12 [Amendments] 
  13 [Amendment] 
  14 [Amendment] 
  15 [Amendment] 
  16 [Amendment] 
  17 [Amendments] 
  18 [Amendments] 
  
  ## Income Tax Application Rules 
  19 [Amendment] 
  
  # PART 2 
  
  ## Amendments in Respect of the Air Travellers Security Charge 
  
  ## Air Travellers Security Charge Act 
  20 [Amendments] 
  
  ## Coordinating Amendment 
  21 [Amendment] 
  
  # PART 3 
  
  ## Amendments in Respect of the Goods and Services Tax and Harmonized Sales Tax 
  
  ## Excise Tax Act 
  22 [Amendments] 
  23 [Amendment] 
  24 [Amendment] 
  
  # PART 4 
  
  ## Amendments in Respect of Excise Tax on Jewellery, Etc. 
  
  ## Excise Tax Act 
  25 (1) [Amendment] 
  (2) Subsection (1) is deemed to have come into force on February 24, 2005. 
  26  [Repealed, 2006, c. 4, s. 90]  
  
  # PART 5 
  
  ## Amendments to the Federal-Provincial Fiscal Arrangements Act 
  
  ## Federal-Provincial Fiscal Arrangements Act 
  27 [Amendment] 
  28 [Amendment] 
  
  ## Coordinating Amendment 
  29 [Amendment] 
  
  # PART 6 
  
  ## Northern Strategy 
  
  ### Payments to trust
  
  30 (1) The Minister of Finance may make direct payments, in an aggregate amount of not more than one hundred and twenty million dollars, to a trust established to provide the territories with funding for the purpose of assisting them to achieve the goals of the Northern Strategy developed jointly by the federal government and the territories. 
  
  ### Share of a territory
  
  (2) The amount that may be provided to a territory under this section is to be determined in accordance with the terms of the trust indenture establishing the trust. 
  
  ### Payments out of C.R.F.
  
  (3) Any amount payable under this section 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. 
  
  # PART 7 
  
  ## Auditor General of Canada 
  
  ## Amendments to the Auditor General Act 
  31 [Amendment] 
  32 [Amendment] 
  33 [Amendment] 
  34 [Amendment] 
  
  ## Amendments to the Financial Administration Act 
  35 [Amendment] 
  36 [Amendments] 
  37 [Amendment] 
  38 [Amendment] 
  39 [Amendment] 
  40 [Amendment] 
  
  ## Consequential Amendments 
  
  ##  Broadcasting Act  
  41 [Amendment] 
  42 [Amendment] 
  43 [Amendment] 
  
  ##  Canada Post Corporation Act  
  44 [Amendment] 
  
  ##  Canadian Race Relations Foundation Act  
  45 [Amendment] 
  46 [Amendment] 
  
  ##  Public Sector Pension Investment Board Act  
  47 [Amendment] 
  48 [Amendment] 
  49 [Amendments] 
  
  ## Coordinating Amendments 
  50 [Amendment] 
  51 [Amendment] 
  
  # PART 8 
  
  ## Payments to Certain Entities 
  
  ## Aboriginal Healing Foundation 
  
  ### Payment of $40,000,000
  
  52 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister responsible for Indian Residential Schools Resolution, be paid and applied a sum not exceeding forty million dollars for payment to the Aboriginal Healing Foundation for its use. 
  
  ## Asia-Pacific Foundation of Canada 
  
  ### Payment of $50,000,000
  
  53 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Foreign Affairs, be paid and applied a sum not exceeding fifty million dollars for payment to the Asia-Pacific Foundation of Canada for its use. 
  
  ## Canadian Academies of Science 
  
  ### Payment of $30,000,000
  
  54 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding thirty million dollars for payment to the Canadian Academies of Science for its use. 
  
  ## Canadian Cattlemen’s Association 
  
  ### Payment of $50,000,000
  
  55 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Agriculture and Agri-Food, be paid and applied a sum not exceeding fifty million dollars for payment to the Canadian Cattlemen’s Association for the purpose of establishing a legacy fund to support the Canadian cattle and beef industry and ensure its long-term viability. 
  
  ## Canadian Youth Business Foundation 
  
  ### Payment of $10,000,000
  
  56 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding ten million dollars for payment to the Canadian Youth Business Foundation for its use. 
  
  ## Federation of Canadian Municipalities 
  
  ### Payment of $150,000,000
  
  57 (1) From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of the Environment, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund. 
  
  ### Payment of $150,000,000
  
  (2) From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Natural Resources, be paid and applied a sum not exceeding one hundred and fifty million dollars for payment to the Federation of Canadian Municipalities for the purpose of providing funding to the Green Municipal Fund. 
  
  ## Genome Canada 
  
  ### Payment of $165,000,000
  
  58 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding one hundred and sixty-five million dollars for payment to Genome Canada for its use. 
  
  ## Precarn Incorporated 
  
  ### Payment of $20,000,000
  
  59 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Industry, be paid and applied a sum not exceeding twenty million dollars for payment to Precarn Incorporated for its use. 
  
  # PART 9 
  
  ## Asia-Pacific Foundation of Canada 
  
  ## Asia-Pacific Foundation of Canada Act 
  60 [Amendments] 
  61 [Amendment] 
  62 [Amendment] 
  63 [Amendment] 
  64 [Amendment] 
  65 [Amendment] 
  66 [Amendment] 
  67 [Amendment] 
  68 [Amendment] 
  69 [Amendment] 
  70 [Amendment] 
  71 [Amendment] 
  72 [Amendment] 
  73 [Amendment] 
  74 [Amendment] 
  75 [Amendment] 
  76 [Amendment] 
  77 [Amendment] 
  78 [Amendment] 
  79 [Amendment] 
  80 [Amendments] 
  
  ## Coordinating Amendments 
  81 [Amendments] 
  
  # PART 10 
  
  ## Amendment to the Budget Implementation Act, 1998 
  82 [Amendment] 
  
  # PART 11 
  
  ## Payments for Infrastructure 
  
  ### Payments for infrastructure
  
  83 For the fiscal year 2005-2006, pursuant to the Government of Canada’s five-year initiative commonly known as “A New Deal for Cities and Communities”, the Minister of State (Infrastructure and Communities) may, subject to the terms and conditions approved by the Treasury Board, make payments from and out of the Consolidated Revenue Fund in an aggregate amount of not more than six hundred million dollars to provinces, territories and first nations for the purpose of providing funding to municipal and regional governments and related entities, including transit authorities and commissions and first nation communities, for environmentally sustainable infrastructure projects. 
  
  ### Agreement
  
  84 (1) The Minister of State (Infrastructure and Communities) shall not make a payment to a province, territory or first nation under section 83 unless the Government of Canada has entered into an agreement with the recipient province, territory or first nation. 
  
  ### Direct payments
  
  (2) The Minister of State (Infrastructure and Communities) may, at the request of a provincial or territorial government, make payments under section 83 directly to a municipality, a municipal association or a provincial, territorial or municipal entity. 
  
  # PART 12 
  
  ## Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments 
  
  ## Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act 
  85 The Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act is enacted as follows:  
  
  ## Related Amendment to the Budget Implementation Act, 2004 
  86 [Amendment] 
  
  # PART 13 
  
  ## Canada Emission Reduction Incentives Agency 
  
  ## Canada Emission Reduction Incentives Agency Act 
  87 The Canada Emission Reduction Incentives Agency Act is enacted as follows:  
  
  ## Consequential Amendments 
  
  ##  Access to Information Act  
  88 [Amendment] 
  
  ##  Financial Administration Act  
  89 [Amendment] 
  
  ##  Privacy Act  
  90 [Amendment] 
  91  [Repealed, 2005, c. 30, s. 93]  
  
  ##  Public Service Superannuation Act  
  92 [Amendment] 
  
  ## Coordinating Amendments 
  93 [Amendments] 
  94 [Amendment] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 95  This Part, other than sections 93 and 94, comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Sections 93 and 94 in force on assent June 29, 2005; Part 13, other than sections 93 and 94, in force October 3, 2005, see SI/2005-92.]  
  
  # PART 14 
  
  ## Greenhouse Gas Technology Investment Fund 
  
  ## Greenhouse Gas Technology Investment Fund Act 
  96  [Repealed before coming into force, 2008, c. 20, s. 3]  
  
  ## Coming into Force 
  
  ### Order in council
  
   * 97  This Part comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Part 14, other than section 97, repealed before coming into force, see 2008, c. 20, s. 3.]  
  
  # PART 15 
  
  ## Amendments to the Canada Deposit Insurance Corporation Act 
  
  ## Canada Deposit Insurance Corporation Act 
  98 [Amendment] 
  99 [Amendment] 
  100 [Amendment] 
  101 [Amendment] 
  102 [Amendment] 
  103 [Amendment] 
  104 [Amendments] 
  105 [Amendment] 
  106 [Amendment] 
  107 [Amendments] 
  108 [Amendment] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 109  (1) Subject to subsection (2), the provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council. 
  
  ### Exception
  
  (2) Sections 101 to 103 and 108 are deemed to have come into force on February 23, 2005. 
  * [Note: Part 15, other than sections 101 to 103 and 108, in force September 1, 2005, see SI/2005-74.]  
  
  # PART 16 
  
  ## Amendments to the Canada Student Financial Assistance Act 
  110 [Amendment] 
  111 [Amendment] 
  112 [Amendments] 
  
  # PART 17 
  
  ## Amendments to the Currency Act 
  
  ## Exchange Fund Account 
  113 [Amendment] 
  114 [Amendment] 
  115 [Amendment] 
  116 [Amendment] 
  
  ## Transitional Provisions 
  117 [Transitional provision] 
  118 [Transitional provision] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 119  This Part comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Part 17 in force December 30, 2005, see SI/2005-126.]  
  
  # PART 18 
  
  ## Amendments to the Department of Public Works and Government Services Act 
  
  ## Department of Public Works and Government Services Act 
  120 [Amendment] 
  121 [Amendment] 
  122 [Amendment] 
  123 [Amendment] 
  124  [Repealed before coming into force, 2008, c. 20, s. 3]  
  
  ## Coming into Force 
  
  ### Order in council
  
   * 125  This Part comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Section 124 repealed before coming into force, see 2008, c. 20, s. 3.]  
  
  # PART 19 
  
  ## Amendments Related to the Premium Rate Provided For Under the Employment Insurance Act 
  
  ## Employment Insurance Act 
  126 [Amendment] 
  
  ## Department of Human Resources Development Act 
  127 [Amendment] 
  128 [Amendment] 
  
  ## Coordinating Amendments 
  129 [Amendments] 
  
  # PART 20 
  
  ## Amendments to the Employment Insurance Act (Provincial Plans) 
  130 [Amendment] 
  131 [Amendment] 
  
  # PART 21 
  
  ## Amendments to the Financial Administration Act 
  
  ## Financial Administration Act 
  132 [Amendment] 
  133 [Amendments] 
  
  ## Coordinating Amendments 
  134 [Amendment] 
  135 [Amendment] 
  
  # PART 22 
  
  ## Amendments to the Old Age Security Act 
  136 [Amendment] 
  137 [Amendments] 
  
  # PART 23 
  
  ## Payments to Certain Provinces and Territories 
  
  ## Payment to Quebec 
  
  ### Payment of $200,000,000
  
  138 (1) For the purposes of giving effect to the Canada–Quebec Final Agreement on the Quebec Parental Insurance Plan and to support its implementation, the Minister of Finance may make a cash payment of two hundred million dollars to Quebec. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to British Columbia 
  
  ### Payment of $100,000,000
  
  139 (1) The Minister of Finance may make a cash payment of one hundred million dollars to British Columbia to assist the province in meeting the costs arising from the mountain pine beetle infestation, including the costs of damages caused by the infestation and of measures to combat the spread of the infestation. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to Saskatchewan 
  
  ### Payment of $6,500,000
  
  140 (1) The Minister of Finance may make a cash payment of six million and five hundred thousand dollars to Saskatchewan. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to Yukon 
  
  ### Payment of $13,700,000
  
  141 (1) The Minister of Finance may make a cash payment of thirteen million and seven hundred thousand dollars to Yukon. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to the Northwest Territories 
  
  ### Payment of $22,500,000
  
  142 (1) The Minister of Finance may make a cash payment of twenty two million and five hundred thousand dollars to the Northwest Territories. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to Nunavut 
  
  ### Payment of $21,800,000
  
  143 (1) The Minister of Finance may make a cash payment of twenty one million and eight hundred thousand dollars to Nunavut. 
  
  ### Payment 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 time and in the manner that the Minister of Finance considers appropriate.