name: Budget Implementation Act, 2008
unofficial_text: # Budget Implementation Act, 2008
  
  SC 2008, c 28
  
  An Act to implement certain provisions of the budget tabled in Parliament on February 26, 2008 and to enact provisions to preserve the fiscal plan set out in that budget
  
  Assented to 2008-6-18
  
  ### Preamble
   Whereas, when the Government of Canada tables a budget in Parliament, a fiscal plan is an integral part of that budget; Whereas the Government of Canada is committed to meeting the challenge of global economic uncertainty with a responsible, prudent and effective fiscal plan as reflected in the Budget Plan tabled in Parliament on February 26, 2008; Whereas it is imperative to preserve the fiscal integrity of that Budget Plan and the integrity of the budget process, and important not to risk the Government of Canada going into deficit; And whereas it is expedient to implement certain provisions of that Budget Plan; Now, therefore, 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, 2008.  
  
  # PART 1 
  
  ## Amendments Related to Income Tax 
  
  ## Income Tax Act 
  2 [Amendments] 
  3 [Amendments] 
  4 [Amendments] 
  5 [Amendment] 
  6 [Amendment] 
  7 [Amendment] 
  8 [Amendment] 
  9 [Amendment] 
  10 [Amendment] 
  11 [Amendment] 
  12 [Amendments] 
  13 [Amendment] 
  14 [Amendments] 
  15 [Amendment] 
  16 [Amendments] 
  17 [Amendment] 
  18 [Amendments] 
  19 [Amendments] 
  20 [Amendment] 
  21 [Amendment] 
  22 [Amendment] 
  23 [Amendments] 
  24 [Amendment] 
  25 [Amendments] 
  26 [Amendment] 
  27 [Amendment] 
  28 [Amendments] 
  29 [Amendment] 
  30 [Amendment] 
  31 [Amendment] 
  32 [Amendment] 
  33 [Amendment] 
  34 [Amendments] 
  35 [Amendment] 
  36 [Amendment] 
  37 [Amendment] 
  
  ## Canada Pension Plan 
  38 [Amendments] 
  
  ## Employment Insurance Act 
  39 [Amendments] 
  
  ## Coordinating Amendments 
  40 [Amendment] 
  41 [Amendments] 
  42 [Amendment] 
  43 [Amendment] 
  44 [Amendment] 
  
  ## Conditional Amendments 
  45 [Amendment] 
  46 [Amendment] 
  47 [Amendments] 
   * 48  Sections 46 and 47 come into force, or are deemed to have come into force, on the day on which the other Act receives royal assent. 
  * [Note: Sections 46 and 47 not in force.] 
  
  # PART 2 
  
  ## Amendments in Respect of Excise Duty on Tobacco Products and Alcohol 
  
  ## Excise Act 
  49 [Amendment] 
  
  ## Excise Act, 2001 
  
  ## Amendments to the Act 
  50 [Amendment] 
  51 [Amendments] 
  52 [Amendments] 
  53 [Amendment] 
  54 [Amendments] 
  55 [Amendment] 
  56 [Amendment] 
  57 [Amendment] 
  58 [Amendment] 
  59 [Amendment] 
  60 [Amendment] 
  61 [Amendments] 
  62 [Amendment] 
  63 [Amendments] 
  64 [Amendments] 
  65 [Amendment] 
  66 [Amendment] 
  67 [Amendment] 
  68 [Amendment] 
  
  ## Application 
  69 [Transitional provision] 
  
  ## Related Amendments 
  
  ## Customs Tariff 
  70 [Amendment] 
  71 [Amendment] 
  
  # PART 3 
  
  ## Amendments in Respect of the Goods and Services Tax and Harmonized Sales Tax (GST/HST) 
  
  ## Excise Tax Act 
  72 [Amendments] 
  73 [Amendments] 
  74 [Amendments] 
  75 [Amendment] 
  76 [Amendment] 
  77 [Amendments] 
  78 [Amendment] 
  79 [Amendment] 
  80 [Amendment] 
  81 [Amendment] 
  82 [Amendment] 
  83 [Amendment] 
  84 [Amendment] 
  85 [Amendments] 
  86 [Amendments] 
  87 [Amendment] 
  88 [Amendment] 
  89 [Amendment] 
  90 [Amendment] 
  91 [Amendment] 
  92 [Amendment] 
  93 [Amendment] 
  
  # PART 4 
  
  ## Canada Millennium Scholarship Foundation 
  
  ## Dissolution of the Foundation 
  
  ### Liquidation
  
  94 (1) Within six months after the day on which this subsection comes into force, or any longer time that the Governor in Council determines on the recommendation of the Minister of Human Resources and Skills Development, the Canada Millennium Scholarship Foundation, established by section 3 of the Budget Implementation Act, 1998 and referred to in this Part as “the Foundation”, shall sell or otherwise dispose of all of its property other than property referred to in subsection (3) and discharge all of its liabilities, on terms and conditions that are approved by the Governor in Council.  
  
  ### Donations of money
  
  (2) Despite subsection (1), money that was donated to the Foundation under section 21 of the Budget Implementation Act, 1998 — including any income arising from the investment of the money — and that was not used for carrying out the objects and purposes of the Foundation shall be paid to the donor.  
  
  ### Transfer to department
  
  (3) Within the period referred to in subsection (1), the Foundation shall transfer to the Department of Human Resources and Skills Development the following things, including any electronic versions of them: 
  (a) the books of account and other records referred to in section 35 of the Budget Implementation Act, 1998, as well as any information that the Foundation collected in order to produce them;  
  (b) all other information that the Foundation has under its control concerning persons who have received scholarships or any other financial assistance from it; 
  (c) any studies that the Foundation has under its control, and any other information that it has collected through research; and 
  (d) any database containing information related to any of those books of account and other records, that other information and those studies, as well as any information necessary in order to use the database. 
  
  ### Remaining money
  
  (4) After satisfying the obligations set out in subsections (1) to (3), the Foundation shall deposit all of its remaining money in the Consolidated Revenue Fund to the credit of the Receiver General. 
  
  ### Dissolution
  
  (5) The Foundation is dissolved. 
  
  ## Amendments to the Budget Implementation Act, 1998 
  95 [Amendment] 
  96 [Amendment] 
  97 [Amendment] 
  
  ## Consequential Amendments 
  
  ## Access to Information Act 
  98 [Amendment] 
  
  ## Privacy Act 
  99 [Amendment] 
  
  ## Coming Into Force 
  
  ### January 5, 2010, or earlier
  
  100  * (1)  Subsections 94 (1) to (4) and section 96 come into force on January 5, 2010, or on an earlier day that is fixed by order of the Governor in Council.  
  * [Note: Subsections 94(1) to (4) and section 96 in force January 5, 2010.] 
  
  ### Order in council
  
   * (2)  Subsection 94 (5) and sections 95 and 97 to 99 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Subsection 94(5) and sections 95 and 97 to 99 in force October 20, 2010, see SI/2010-77.]  
  
  # PART 5 
  
  ## Federal Financial Assistance for Students 
  
  ## Amendments to the Canada Student Financial Assistance Act 
  101 [Amendments] 
  102 [Amendment] 
  103 [Amendment] 
  104 [Amendment] 
  105  [Repealed, 2009, c. 2, s. 368]  
  106 [Amendment] 
  107 [Amendment] 
  108 [Amendments] 
  109 [Amendment] 
  110 [Amendment] 
  
  ## Amendments to the Canada Student Loans Act 
  111 [Amendment] 
  112 [Amendment] 
  113 [Amendments] 
  114 [Amendment] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 115  Subsection 101 (1) and sections 104 to 106 and 112 come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note: Section 104 in force August 1, 2009, see SI/2009-59; subsection 101(1) and sections 106 and 112 in force August 1, 2009, see SI/2009-66.]  
  
  # PART 6 
  
  ## Immigration and Refugee Protection Act 
  
  ## Amendments to the Act 
  116 [Amendment] 
  117 [Amendment] 
  118 [Amendment] 
  119 [Amendment] 
  
  ## Transitional Provision 
  120  [Repealed, 2012, c. 19, s. 709]  
  
  # PART 7 
  
  ## Employment Insurance 
  
  ## Canada Employment Insurance Financing Board Act 
  
  ### Enactment of Act
  
  121 The Canada Employment Insurance Financing Board Act is enacted as follows:  
  
  ## Transitional Provisions 
  122 [Transitional provision] 
  123 [Transitional provision] 
  
  ## Amendments to the Employment Insurance Act 
  124 [Amendment] 
  125 [Amendment] 
  126 [Amendment] 
  127 [Amendment] 
  128 [Amendment] 
  129 [Amendment] 
  130 [Amendment] 
  131  [Repealed before coming into force, 2010, c. 12, s. 2206]  
  
  ## Consequential Amendments 
  
  ## Department of Human Resources and Skills Development Act 
  132 [Amendments] 
  133 [Amendment] 
  
  ## Financial Administration Act 
  134 [Amendment] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 135  The provisions of this Part or those of the Canada Employment Insurance Financing Board Act, as enacted by section 121, come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note : Act, other than paragraph 4(a), as enacted by section 121 and sections 123 and 134 in force June 20, 2008, see SI/2008-76; sections 125 and 129 in force January 1, 2010, see SI/2009-116; paragraph 4(a), as enacted by section 121 and sections 122, 124, 126 to 128, 130, 132 and 133 in force September 23, 2010, see SI/2010-74.]  
  
  # PART 8 
  
  ## Payments to Provinces and Territories 
  
  ## Police Officers Recruitment Fund 
  
  ### Maximum payment of $400,000,000
  
  136 (1) The Minister of Finance may make direct payments, in an aggregate amount not exceeding four hundred million dollars, to a trust established to provide provinces and territories with funding to support the recruitment of 2,500 new front-line police officers over the next five years. 
  
  ### Provincial or territorial share
  
  (2) The amount that may be provided to a province or 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 out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, at the times and in the manner that the Minister of Finance considers appropriate. 
  
  ## Public Transit Capital Trust 2008 
  
  ### Maximum payment of $500,000,000
  
  137 (1) The Minister of Finance may make direct payments, in an aggregate amount not exceeding five hundred million dollars, to a trust established to support capital investment in public transit infrastructure in the provinces and territories. 
  
  ### Beneficiaries’ share
  
  (2) The beneficiaries of the trust and the amount that may be provided to each beneficiary under this section are 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 out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, at the times and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to Saskatchewan for Carbon Capture and Storage 
  
  ### Maximum payment of $240,000,000
  
  138 (1) The Minister of Finance may make direct payments, in an aggregate amount not exceeding two hundred and forty million dollars, to a trust established to provide Saskatchewan with funding to support a full scale commercial demonstration of carbon capture and storage in the coal-fired electricity sector. 
  
  ### Determination of amount
  
  (2) The amount that may be provided to Saskatchewan 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 out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, at the times and in the manner that the Minister of Finance considers appropriate. 
  
  ## Payment to Nova Scotia for Carbon Storage 
  
  ### Maximum payment of $5,000,000
  
  139 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, a sum not exceeding five million dollars to Nova Scotia to support geological research examining the potential for carbon storage in the province. 
  
  ## Canada Social Transfer Transition Protection Payment to Saskatchewan 
  
  ### Payment of $31,204,000
  
  140 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, the sum of thirty-one million, two hundred and four thousand dollars to Saskatchewan. 
  
  ## Canada Social Transfer Transition Protection Payment to Nunavut 
  
  ### Payment of $705,000
  
  141 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, the sum of seven hundred and five thousand dollars to Nunavut. 
  
  # PART 9 
  
  ## Payments to Certain Entities 
  
  ## Genome Canada 
  
  ### Maximum payment of $140,000,000
  
  142 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding one hundred and forty million dollars to Genome Canada for its use. 
  
  ## Mental Health Commission of Canada 
  
  ### Maximum payment of $110,000,000
  
  143 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Health, a sum not exceeding one hundred and ten million dollars to the Mental Health Commission of Canada for its use. 
  
  ### Terms and conditions
  
  (2) The Minister of Health may, before or after this section comes into force, enter into an agreement with the Mental Health Commission of Canada respecting the terms and conditions applicable to the making of the payment and its use. 
  
  ## The Gairdner Foundation 
  
  ### Maximum payment of $20,000,000
  
  144 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Health, a sum not exceeding twenty million dollars to The Gairdner Foundation for its use. 
  
  ### Terms and conditions
  
  (2) The Minister of Health may, before or after this section comes into force, enter into an agreement with The Gairdner Foundation respecting the terms and conditions applicable to the making of the payment and its use. 
  
  ## University of Calgary 
  
  ### Maximum payment of $5,000,000
  
  145 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Natural Resources, a sum not exceeding five million dollars to the University of Calgary for the purpose of examining regulatory, economic and technological barriers in order to accelerate the deployment of carbon capture and storage technologies. 
  
  ### Terms and conditions
  
  (2) The Minister of Natural Resources may, before or after this section comes into force, enter into an agreement with the University of Calgary respecting the terms and conditions applicable to the making of the payment and its use. 
  
  # PART 10 
  
  ## Various Amendments 
  
  ## Bank of Canada Act 
  146 [Amendments] 
  147 [Amendment] 
  
  ## Budget Implementation Act, 2006 
  148 [Amendment] 
  
  ## Canadian Forces Superannuation Act 
  149 [Amendment] 
  150  [Repealed before coming into force, 2008, c. 20, s. 3]  
  
  ## Cooperative Credit Associations Act 
  151 [Amendment] 
  
  ## Donkin Coal Block Development Opportunity Act 
  152 [Amendment] 
  
  ## Financial Administration Act 
  153 [Amendment] 
  
  ## Insurance Companies Act 
  154 [Amendment] 
  
  ## Interest Act 
  155 [Amendment] 
  
  ## Old Age Security Act 
  156 [Amendment] 
  
  ## Public Service Superannuation act 
  157 [Amendment] 
  158 [Amendment] 
  159 [Amendment] 
  160  [Repealed before coming into force, 2008, c. 20, s. 3]  
  
  ## Royal Canadian Mounted Police Superannuation Act 
  161 [Amendment] 
  162  [Repealed before coming into force, 2008, c. 20, s. 3]  
  
  ## Trust and Loan Companies Act 
  163 [Amendment] 
  
  ## Coming into Force 
  
  ### Order in council
  
   * 164  (1) Subject to subsection (2), the provisions of this Part, other than sections 148, 149, 151 to 155, 157 to 159, 161 and 163, come into force on a day or days to be fixed by order of the Governor in Council.  
  * [Note: Sections 148, 149, 151 to 155, 157 to 159, 161 and 163 in force on assent June 18, 2008; sections 146 and 147 in force August 5, 2008, see SI/2008-84; section 160 repealed before coming into force, see 2008, c. 20, s. 3; sections 150 and 162 repealed before coming into force, see 2008, c. 20, s. 3.]  
  
  ### Deemed coming into force
  
  (2) Section 156 comes into force or is deemed to have come into force on July 1, 2008. 