name: Budget Implementation Act, 2022, No. 1
unofficial_text: # Budget Implementation Act, 2022, No. 1
  
  SC 2022, c 10
  
  An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
  
  Assented to 2022-6-23
  
  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, 2022, 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] 
  
  ###  R.S., c. E-15 
  
  ## Excise 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. 22 
  
  ## Excise Act, 2001 
  33 [Amendments] 
  
  ###  C.R.C., c. 945 
  
  ## Income 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/93-12 
  
  ## Children’s Special Allowance Regulations 
  46 [Amendments] 
  47 [Amendments] 
  48 [Amendments] 
  
  ## Coordinating Amendments 
  49 [Amendments] 
  50 [Amendments] 
  51 [Amendments] 
  
  # PART 2 
  
  ###  R.S., c. E-15 
  
  ## Amendments to the Excise Tax Act (GST/HST Measures) 
  52 [Amendments] 
  53 [Amendments] 
  
  # PART 3 
  
  ## Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts 
  
  # DIVISION 1 
  
  ## Excise Act, 2001 and Other Related Texts (Vaping Products) 
  
  ###  2002, c. 22 
  
  ## Excise 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-46 
  
  ## Criminal Code 
  81 [Amendments] 
  
  ###  R.S., c. E-15 
  
  ## Excise 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. 36 
  
  ## Customs Tariff 
  94 [Amendments] 
  95 [Amendments] 
  96 [Amendments] 
  97 [Amendments] 
  
  ###  SOR/81-701 
  
  ## Tariff Item No. 9805.00.00 Exemption Order 
  98 [Amendments] 
  
  ###  SI/85-181 
  
  ## Postal Imports Remission Order 
  99 [Amendments] 
  
  ###  SI/85-182; SI/92-128, s. 2(F) 
  
  ## Courier Imports Remission Order 
  100 [Amendments] 
  
  ###  SOR/86-1065 
  
  ## Customs Sufferance Warehouses Regulations 
  101 [Amendments] 
  102 [Amendments] 
  
  ###  SOR/87-720 
  
  ## Non-residents’ Temporary Importation of Baggage and Conveyances Regulations 
  103 [Amendments] 
  104 [Amendments] 
  
  ###  SOR/90-225 
  
  ## Tariff Item No. 9807.00.00 Exemption Order 
  105 [Amendments] 
  
  ###  SOR/96-46 
  
  ## Customs Bonded Warehouses Regulations 
  106 [Amendments] 
  107 [Amendments] 
  108 [Amendments] 
  109 [Amendments] 
  
  ###  SOR/2003-115 
  
  ## Regulations Respecting Excise Licences and Registrations 
  110 [Amendments] 
  111 [Amendments] 
  112 [Amendments] 
  113 [Amendments] 
  
  ###  SOR/2003-203; 2018, c. 12, s. 106 
  
  ## Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped 
  114 [Amendments] 
  115 [Amendments] 
  
  ###  SOR/2003-288; 2018, c. 12, s. 108 
  
  ## Stamping 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 2 
  
  ###  2002, c. 22 
  
  ## Excise Act, 2001 (Wine) 
  129 [Amendments] 
  130 [Amendments] 
  131 [Amendments] 
  132 [Amendments] 
  
  # DIVISION 3 
  
  ###  R.S., c. E-12 
  
  ## Excise Act (Beer) 
  133 [Amendments] 
  134 [Amendments] 
  
  # PART 4 
  
  ## Select Luxury Items Tax Act 
  
  ## Enactment of Act 
  135 [Amendments] 
  
  ## Consequential Amendments 
  
  ###  R.S., c. A-1 
  
  ## Access to Information Act 
  136 [Amendments] 
  
  ###  R.S., c. B-3; 1992, c. 27, s. 2 
  
  ## Bankruptcy and Insolvency Act 
  137 [Amendments] 
  
  ###  R.S., c. C-46 
  
  ## Criminal Code 
  138 [Amendments] 
  
  ###  R.S., c. C-53 
  
  ## Customs and Excise Offshore Application Act 
  139 [Amendments] 
  
  ###  R.S., c. E-15 
  
  ## Excise 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-11 
  
  ## Financial Administration Act 
  147 [Amendments] 
  
  ###  R.S., c. T-2 
  
  ## Tax 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. 36 
  
  ## Customs Tariff 
  161 [Amendments] 
  
  ###  1999, c. 17; 2005, c. 38, s. 35 
  
  ## Canada Revenue Agency Act 
  162 [Amendments] 
  
  ###  2002, c. 9, s. 5 
  
  ## Air Travellers Security Charge Act 
  163 [Amendments] 
  
  ###  2002, c. 22 
  
  ## Excise Act, 2001 
  164 [Amendments] 
  165 [Amendments] 
  166 [Amendments] 
  
  ###  2005, c. 38 
  
  ## Canada Border Services Agency Act 
  167 [Amendments] 
  
  ###  2018, c. 12, s. 186 
  
  ## Greenhouse Gas Pollution Pricing Act 
  168 [Amendments] 
  169 [Amendments] 
  170 [Amendments] 
  171 [Amendments] 
  172 [Amendments] 
  
  ## Coordinating Amendments 
  173 [Amendments] 
  
  # PART 5 
  
  ## Various Measures 
  
  # DIVISION 1 
  
  ## Provisions Relating to Canadian Pacific Railway Company Tax Exemption 
  
  ### 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.  
  
  ### 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. 
  
  ### 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.  
  
  ### 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 2 
  
  ###  2000, c. 7 
  
  ## Nisga’a Final Agreement Act 
  177 [Amendments] 
  
  # DIVISION 3 
  
  ## Safe Drinking Water for First Nations 
  
  ###  2013, c. 21 
  
  ## Safe Drinking Water for First Nations Act 
  
  ### 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 4 
  
  ## Payments in Relation to Transit and Housing 
  
  ### 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. 
  
  ### 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. 
  
  ### 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 5 
  
  ###  R.S., c. C-3 
  
  ## Canada Deposit Insurance Corporation Act 
  181 [Amendments] 
  
  # DIVISION 6 
  
  ###  R.S., c. F-8; 1995, c. 17, s. 45 
  
  ## Federal-Provincial Fiscal Arrangements Act 
  182 [Amendments] 
  
  # DIVISION 7 
  
  ## Borrowings 
  
  ###  2017, c. 20, s. 103 
  
  ## Borrowing Authority Act 
  183 [Amendments] 
  184 [Amendments] 
  
  ###  R.S., c. F-11 
  
  ## Financial Administration Act 
  185 [Amendments] 
  
  # DIVISION 8 
  
  ###  R.S., c. 32 (2nd Supp.) 
  
  ## Pension Benefits Standards Act, 1985 
  
  ## Amendments to the Act 
  186 [Amendments] 
  187 [Amendments] 
  188 [Amendments] 
  
  ## Coordinating Amendments 
  189 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
  190  * (1)  Section 186 and subsection 188 (1) come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Section 186 and subsection 188(1) not in force.] 
  
  ### Order in council
  
   * (2)  Section 187 comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Section 187 not in force.] 
  
  # DIVISION 9 
  
  ## Trade Remedies 
  
  ###  R.S., c. S-15 
  
  ## Special 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 
  
  ### Definitions
  
  207 (1) The following definitions apply in this section and sections 208 to 211.   
  *commencement day* means the day on which this Act receives royal assent. (date de référence)   
  *former Act* means the Special Import Measures Act as it read on the day before the commencement day. (ancienne loi)  
  
  ### Words and expressions
  
  (2) Words and expressions used in sections 208 to 211 have the same meaning as in the Special Import Measures Act.  
  
  ### 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. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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 10 
  
  ## Corporate Governance of Financial Institutions 
  
  ###  1991, c. 45 
  
  ## Trust and Loan Companies Act 
  220 [Amendments] 
  221 [Amendments] 
  222 [Amendments] 
  
  ###  1991, c. 47 
  
  ## Insurance Companies Act 
  223 [Amendments] 
  224 [Amendments] 
  225 [Amendments] 
  226 [Amendments] 
  227 [Amendments] 
  228 [Amendments] 
  
  ###  2005, c. 54 
  
  ## An Act to amend certain Acts in relation to financial institutions 
  229 [Amendments] 
  230 [Amendments] 
  231 [Amendments] 
  
  ## Coordinating Amendments 
  232 [Amendments] 
  
  # DIVISION 11 
  
  ###  1991, c. 47 
  
  ## Insurance Companies Act 
  
  ## Amendment to the Act 
  233 [Amendments] 
  
  ## Coming into Force 
  
  ### January 1, 2023
  
  234 This Division comes into force on January 1, 2023. 
  
  # DIVISION 12 
  
  ## Prohibition on the Purchase of Residential Property by Non-Canadians Act 
  
  ## Enactment of Act 
  235 [Amendments] 
  
  ## Repeal 
  
  ### Repeal
  
  236 The Prohibition on the Purchase of Residential Property by Non-Canadians Act is repealed.  
  
  ## Coming into Force 
  
  ### Coming into force
  
  237 (1) Section 235 comes into force on January 1, 2023. 
  
  ### Second anniversary
  
  (2) Section 236 comes into force on the second anniversary of the day on which section 235 comes into force.  
  
  # DIVISION 13 
  
  ###  R.S., c. P-1 
  
  ## Parliament of Canada Act 
  
  ## Amendments to the Act 
  238 [Amendments] 
  239 [Amendments] 
  240 [Amendments] 
  241 [Amendments] 
  242 [Amendments] 
  243 [Amendments] 
  
  ###  R.S., c. M-5 
  
  ## Consequential Amendment to the Members of Parliament Retiring Allowances Act 
  244 [Amendments] 
  
  ## Related Amendments 
  
  ###  R.S., c. A-1 
  
  ## Access to Information Act 
  245 [Amendments] 
  
  ###  R.S., c. A-17 
  
  ## Auditor General Act 
  246 [Amendments] 
  
  ###  R.S., c. P-21 
  
  ## Privacy 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. 66 
  
  ## Lobbying Act 
  250 [Amendments] 
  
  ###  2005, c. 46 
  
  ## Public Servants Disclosure Protection Act 
  251 [Amendments] 
  
  ###  2017, c. 15 
  
  ## National Security and Intelligence Committee of Parliamentarians Act 
  252 [Amendments] 
  
  ###  2019, c. 13, s. 2 
  
  ## National Security and Intelligence Review Agency Act 
  253 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 254  This Division comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Division 13 in force July 26, 2022, see SI/2022-35.]  
  
  # DIVISION 14 
  
  ###  R.S., c. F-11 
  
  ## Financial Administration Act 
  255 [Amendments] 
  
  # DIVISION 15 
  
  ###  R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 
  
  ## Competition 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 
  
  ### First anniversary
  
  275 Section 257 comes into force on the first anniversary of the day on which this Act receives royal assent.  
  
  # DIVISION 16 
  
  ###  R.S., c. C-42 
  
  ## Copyright Act 
  
  ## Amendments to the Act 
  276 [Amendments] 
  277 [Amendments] 
  278 [Amendments] 
  279 [Amendments] 
  
  ## Transitional Provision 
  
  ### 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 
  
  ### Order in council
  
   * 281  This Division comes into force on a day to be fixed by order of the Governor in Council. 
  * [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 18 
  
  ## Civil Lunar Gateway Agreement Implementation Act 
  
  ## Enactment of Act 
  294 [Amendments] 
  
  ## Related Amendments 
  
  ###  R.S., c. C-46 
  
  ## Criminal Code 
  295 [Amendments] 
  296 [Amendments] 
  
  ###  R.S., c. G-5 
  
  ## Government Employees Compensation Act 
  297 [Amendments] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 298  This Division comes into force on a day to be fixed by order of the Governor in Council. 
  * [Note: Division 18 in force October 26, 2022, see SI/2022-51.]  
  
  # DIVISION 19 
  
  ###  1992, c. 20 
  
  ## Corrections and Conditional Release Act 
  
  ## Amendments to the Act 
  299 [Amendments] 
  300 [Amendments] 
  
  ## Coordinating Amendments 
  301 [Amendments] 
  
  # DIVISION 20 
  
  ###  R.S., c. 1 (2nd Supp.) 
  
  ## Customs 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] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 331  Sections 302 to 330 come into force on a day or days to be fixed by order of the Governor in Council.  
  * [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 21 
  
  ###  R.S., c. C-46 
  
  ## Criminal Code 
  332 [Amendments] 
  
  # DIVISION 22 
  
  ## Judges and Prothonotaries 
  
  ###  R.S., c. J-1 
  
  ## Judges 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. 14 
  
  ## Federal Courts Act 
  364 [Amendments] 
  365 [Amendments] 
  366 [Amendments] 
  
  ###  R.S., c. T-2 
  
  ## Tax Court of Canada Act 
  367 [Amendments] 
  368 [Amendments] 
  369 [Amendments] 
  370 [Amendments] 
  
  ## Terminology Changes 
  371 [Amendments] 
  
  ## Transitional Provisions 
  
  ### 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. 
  
  ###  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.  
  
  ###  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 
  
  ### Order in council
  
   * 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.  
  * [Note: Subsections 333(3) and (4) and sections 371 to 373 in force September 23, 2022, see SI/2022-46.]  
  
  # DIVISION 23 
  
  ###  2001, c. 27 
  
  ## Immigration and Refugee Protection Act 
  
  ## Amendments to the Act 
  377 [Amendments] 
  377.1 [Amendments] 
  378 [Amendments] 
  379 [Amendments] 
  
  # DIVISION 24 
  
  ###  R.S., c. O-9 
  
  ## Old Age Security Act 
  
  ## Amendment to the Act 
  380 [Amendments] 
  
  ## Coming into Force 
  
  ### June 29, 2021
  
  381 This Division is deemed to have come into force on June 29, 2021. 
  
  # DIVISION 25 
  
  ## COVID-19 Benefits Adjustments 
  
  ###  2020, c. 5, s. 8 
  
  ## Canada Emergency Response Benefit Act 
  382 [Amendments] 
  383 [Amendments] 
  
  ###  2020, c. 7 
  
  ## Canada Emergency Student Benefit Act 
  384 [Amendments] 
  
  ###  1996, c. 23 
  
  ## Employment Insurance Act 
  385 [Amendments] 
  
  ## Coming into Force 
  
  ### March 15, 2020
  
  386 Section 382 is deemed to have come into force on March 15, 2020. 
  
  # DIVISION 26 
  
  ###  1996, c. 23 
  
  ## Employment 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 
  
  ### 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 27 
  
  ## Benefits Related to Employment 
  
  ###  1996, c. 23 
  
  ## Employment 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 
  
  ### 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. 23 
  
  ## Budget Implementation Act, 2021, No. 1 
  412 [Amendments] 
  
  ## Coordinating Amendments 
  413 [Amendments] 
  
  ## Coming into Force 
  
  ### September 25, 2022
  
  414 (1) Sections 409 and 411 come into force, or are deemed to have come into force, on September 25, 2022.  
  
  ### 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 28 
  
  ###  R.S., c. C-8 
  
  ## Canada Pension Plan 
  
  ## Amendments to the Act 
  415 [Amendments] 
  416 [Amendments] 
  417 [Amendments] 
  418 [Amendments] 
  419 [Amendments] 
  420 [Amendments] 
  421 [Amendments] 
  
  ## Coming into Force 
  
  ### Non-application — subsection 114(2) of Canada Pension Plan 
  
   * 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.  
  
  ### 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.  
  * [Note: Division 28 in force May 5, 2023, see SI/2023-14.]  
  
  # DIVISION 29 
  
  ## Medical Leave with Pay 
  
  ###  2021, c. 27 
  
  ## An Act to amend the Criminal Code and the Canada Labour Code 
  423 [Amendments] 
  424 [Amendments] 
  425 [Amendments] 
  
  ###  R.S., c. L-2 
  
  ## Related Amendment to the Canada Labour Code 
  426 [Amendments] 
  
  ## Transitional Provision 
  
  ### 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 
  
  ### Order in council
  
   * 429  Section 426 comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Section 426 not in force.] 
  
  # DIVISION 30 
  
  ###  R.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 
  
  ### Order in council
  
   * 435  This Division, except sections 430 and 434, comes into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Division 30, except sections 430 and 434, in force January 22, 2024, see SI/2023-62.]  
  
  # DIVISION 31 
  
  ## Economic Sanctions 
  
  ###  1992, c. 17 
  
  ## Special Economic Measures Act 
  436 [Amendments] 
  437 [Amendments] 
  438 [Amendments] 
  439 [Amendments] 
  440 [Amendments] 
  441 [Amendments] 
  442 [Amendments] 
  443 [Amendments] 
  
  ###  2017, c. 21 
  
  ## Justice 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. 37 
  
  ## Seized Property Management Act 
  451 [Amendments] 
  
  