name: Budget Implementation Act, 2006
unofficial_text: # Budget Implementation Act, 2006
  
  SC 2006, c 4
  
  An Act to implement certain provisions of the budget tabled in Parliament on May 2, 2006
  
  Assented to 2006-6-22
  
  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, 2006.  
  
  # PART 1 
  
  ## Amendments Relating to the GST/HST Rate Reduction 
  
  ## Amendments Relating to the GST/HST 
  
  ## Excise Tax Act 
  2 [Amendments] 
  3 [Amendment] 
  4 [Amendment] 
  5 [Amendments] 
  6 [Amendment] 
  7 [Amendment] 
  8 [Amendments] 
  9 [Amendment] 
  10 [Amendments] 
  11 [Amendments] 
  12 [Amendment] 
  13 [Amendment] 
  14 [Amendment] 
  15 [Amendments] 
  16 [Amendment] 
  17 [Amendment] 
  18 [Amendment] 
  19 [Amendment] 
  20 [Amendment] 
  21 [Amendment] 
  22 [Amendments] 
  23 [Amendments] 
  24 [Amendments] 
  25 [Amendments] 
  26 [Amendments] 
  27 [Amendment] 
  28 [Amendments] 
  29 [Amendment] 
  30 [Amendments] 
  31 [Amendment] 
  32 [Amendment] 
  
  ## Related Amendments 
  
  ## Air Travellers Security Charge Act 
  33 [Amendments] 
  
  ## Amendments Relating to the Taxation of Tobacco Products 
  
  ## Excise Act, 2001 
  34 [Amendment] 
  35 [Amendments] 
  36 [Amendment] 
  37 [Amendment] 
  38 [Amendment] 
  39 [Amendment] 
  40 [Amendment] 
  41 [Amendments] 
  
  ## Application 
  42 For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 37 to 41 had come into force on July 1, 2006.  
  
  ## Amendments Relating to Alcohol Products 
  
  ## Excise Act 
  43 [Amendment] 
  
  ## Excise Act, 2001 
  44 [Amendments] 
  45 [Amendments] 
  46 [Amendment] 
  47 [Amendment] 
  48 [Amendment] 
  49 [Amendment] 
  
  ## Application 
  50 For the purposes of applying the provisions of the Customs Act and the Excise Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as though sections 43, 48 and 49 had come into force on July 1, 2006.  
  
  # PART 2 
  
  ## Amendments to the Income Tax Act 
  51 [Amendments] 
  52 [Amendment] 
  53 [Amendments] 
  54 [Amendment] 
  55 [Amendment] 
  56 [Amendment] 
  57 [Amendments] 
  58 [Amendments] 
  59 [Amendment] 
  60 [Amendments] 
  61 [Amendment] 
  62 [Amendments] 
  63 [Amendments] 
  64 [Amendments] 
  65 [Amendments] 
  66 [Amendments] 
  67 [Amendment] 
  68 [Amendment] 
  69 [Amendment] 
  70 [Amendments] 
  71 [Amendments] 
  72 [Amendments] 
  73 [Amendments] 
  74 [Amendments] 
  75 [Amendments] 
  75.1 [Amendment] 
  76 [Amendment] 
  77 [Amendment] 
  78 [Amendment] 
  79 [Amendments] 
  80 [Amendment] 
  81 [Amendment] 
  82 [Amendment] 
  83 [Amendment] 
  84 [Amendment] 
  85 [Amendment] 
  86 [Amendments] 
  87 [Amendment] 
  88 [Amendment] 
  
  # PART 3 
  
  ## Amendments Relating to Excise Tax on Jewellery, Etc. 
  
  ## Excise Tax Act 
  89 [Amendment] 
  
  ## Budget Implementation Act, 2005 
  90 [Amendment] 
  
  # PART 4 
  
  ## Amendments Relating to Aboriginal Tax Powers and Aboriginal Tax Treatment 
  
  ## First Nations Goods and Services Tax Act 
  91 [Amendment] 
  92 [Amendments] 
  93 [Amendment] 
  94 [Amendments] 
  95 [Amendment] 
  96 [Amendment] 
  97 [Amendment] 
  
  ## Yukon First Nations Self-Government Act 
  98 [Amendment] 
  
  # PART 5 
  
  ## Other Tax-related Amendments 
  
  ## Air Travellers Security Charge Act 
  99 [Amendment] 
  100 [Amendment] 
  101 [Amendments] 
  102 [Amendment] 
  103 [Amendment] 
  104 [Amendment] 
  105 [Amendment] 
  106 [Amendment] 
  107 [Amendment] 
  108 [Amendment] 
  109 [Amendment] 
  110 [Amendment] 
  111 [Amendment] 
  112 [Amendment] 
  
  ## Excise Act, 2001 
  113 [Amendment] 
  114 [Amendment] 
  115 [Amendment] 
  116 [Amendment] 
  117 [Amendments] 
  118 [Amendment] 
  119 [Amendment] 
  120 [Amendment] 
  121 [Amendment] 
  122 [Amendment] 
  123 [Amendment] 
  
  ## Excise Tax Act 
  124 [Amendment] 
  125 [Amendment] 
  126 [Amendment] 
  127 [Amendment] 
  128 [Amendment] 
  129 [Amendment] 
  130 [Amendment] 
  131 [Amendment] 
  132 [Amendment] 
  133 [Amendments] 
  133.1 [Amendment] 
  134 [Amendment] 
  135 [Amendment] 
  136 [Amendment] 
  137 [Amendment] 
  138 [Amendment] 
  139 [Amendments] 
  140 [Amendments] 
  141 [Amendment] 
  142 [Amendments] 
  143 [Amendments] 
  144 [Amendment] 
  145 [Amendment] 
  146 [Amendments] 
  147 [Amendment] 
  148 [Amendment] 
  149 [Amendment] 
  150 [Amendment] 
  151 [Amendments] 
  152 [Amendments] 
  153 [Amendment] 
  154 [Amendment] 
  155 [Amendment] 
  156 [Amendment] 
  157 [Amendment] 
  158 [Amendment] 
  159 [Amendment] 
  160 [Amendment] 
  
  ## Income Tax Act 
  161 [Amendment] 
  162 [Amendment] 
  163 [Amendment] 
  164 [Amendments] 
  165 [Amendment] 
  166 [Amendment] 
  
  ## Conditional Amendment 
  167 [Amendment] 
  
  # PART 6 
  
  ## Universal Child Care Benefit 
  
  ## Enactment of Act 
  
  ### Enactment of Act
  
  168 The Universal Child Care Benefit Act is enacted as follows:  
  
  ## Consequential And Related Amendments 
  
  ## Children’s Special Allowances Act 
  169 [Amendment] 
  170 [Amendment] 
  171 [Amendment] 
  
  ## Employment Insurance Act 
  172 [Amendment] 
  
  ## Income Tax Act 
  173 [Amendment] 
  174 [Amendment] 
  175 [Amendment] 
  176 [Amendment] 
  177 [Amendment] 
  178 [Amendment] 
  179 [Amendment] 
  
  ## Old Age Security Act 
  180 [Amendment] 
  
  ## Coming Into Force 
  
  ### Coming into force
  
   * 181  This Part, other than sections 173 to 179, comes into force, or is deemed to have come into force, on July 1, 2006.  
  * [Note: Sections 173 to 179 in force on assent June 22, 2006.] 
  
  # PART 7 
  
  ## Amendments to the Federal-Provincial Fiscal Arrangements Act 
  182 [Amendment] 
  183 [Amendments] 
  184 [Amendment] 
  185 [Amendment] 
  186 [Amendments] 
  187 [Amendment] 
  188 [Amendment] 
  189 [Amendment] 
  
  # PART 8 
  
  ## Payments to Provinces and Territories 
  
  ### Payment of $650,000,000
  
  190 (1) From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Human Resources and Skills Development, be paid to the provinces a payment in the amount of $650,000,000 for the fiscal year beginning on April 1, 2006, in respect of early learning and child care. 
  
  ### Provincial allocation
  
  (2) The payment referred to in subsection (1) shall be allocated to the provinces as follows: 
  (a) to Ontario, $252,933,933.35; 
  (b) to Quebec, $152,740,663.90; 
  (c) to Nova Scotia, $18,743,350.65; 
  (d) to New Brunswick, $15,028,068.42; 
  (e) to Manitoba, $23,683,368.44; 
  (f) to British Columbia, $85,920,064.72; 
  (g) to Prince Edward Island, $2,762,632.45; 
  (h) to Saskatchewan, $19,863,918.85; 
  (i) to Alberta, $65,973,415.33; 
  (j) to Newfoundland and Labrador, $10,266,477.67; 
  (k) to Yukon, $619,370.20; 
  (l) to the Northwest Territories, $862,067.75; and 
  (m) to Nunavut, $602,668.27. 
  
  ### Payment to territories
  
  191 From and out of the Consolidated Revenue Fund, there may, on the requisition of the Minister of Finance, be paid to the territories the following payments for the fiscal year beginning on April 1, 2006: 
  (a) to Yukon, $10,900,000; 
  (b) to the Northwest Territories, $18,000,000; and 
  (c) to Nunavut, $17,500,000. 
  
  # PART 9 
  
  ## [Repealed, 2011, c. 15, s. 21] 
  192  [Repealed, 2011, c. 15, s. 21]  
  193  [Repealed, 2011, c. 15, s. 21]  
  194  [Repealed, 2011, c. 15, s. 21]  
  195  [Repealed, 2011, c. 15, s. 21]  
  196  [Repealed, 2006, c. 4, s. 198]  
  197  [Repealed, 2011, c. 15, s. 21]  
  198  [Repealed, 2011, c. 15, s. 21]  
  
  # PART 10 
  
  ## Amendments Relating to Financial Institutions 
  
  ## Bank Act 
  199 [Amendment] 
  199.1 [Amendment] 
  
  ## Cooperative Credit Associations Act 
  200 [Amendment] 
  
  ## Insurance Companies Act 
  201 [Amendment] 
  201.1 [Amendment] 
  
  ## Trust and Loan Companies Act 
  202 [Amendment] 
  
  # PART 11 
  
  ## Amendments Relating to Pensions 
  
  ## Canadian Forces Superannuation Act 
  203 [Amendment] 
  
  ## Public Service Superannuation Act 
  204 [Amendment] 
  205 [Amendment] 
  
  ## Royal Canadian Mounted Police Superannuation Act 
  206 [Amendment] 
  
  ## Coming into Force 
  
  ### Coming into force
  
  207 This Part comes into force on January 1, 2008. 
  
  # PART 12 
  
  ## Mackenzie Gas Project Impacts Act 
  
  ## Enactment of Act 
  
  ### Enactment of Act
  
  208 The Mackenzie Gas Project Impacts Act, whose text is as follows and whose schedule is set out in Schedule 2 to this Act, is hereby enacted:  
  
  ## Payments 
  209  [Repealed, 2013, c. 40, s. 286]  
  
  ## Consequential Amendments 
  
  ## Access to Information Act 
  210 [Amendment] 
  
  ## Financial Administration Act 
  211 [Amendment] 
  
  ## Privacy Act 
  212 [Amendment] 
  
  ## Coming Into Force 
  
  ### Order in Council
  
   * 213  Sections 208 to 212 come into force on a day to be fixed by order of the Governor in Council.  
  * [Note: Sections 208 to 212 in force November 10, 2006, see SI/2006-132.]  
  
  # PART 13 
  
  ## Miscellaneous Amendments 
  
  ## European Bank for Reconstruction and Development Agreement Act 
  214 [Amendment] 
  215 [Amendment] 
  
  ## Freshwater Fish Marketing Act 
  216 [Amendment] 
  
  ## Public Sector Pension Investment Board Act 
  217 [Amendment] 
  
  