Budget Implementation Act, 2006

Link to law: http://laws-lois.justice.gc.ca/eng/acts/B-9.855/FullText.html

Budget Implementation Act, 2006

S.C. 2006, c. 4

Assented to 2006-06-22

An Act to implement certain provisions of the budget tabled in Parliament on May 2, 2006

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short Title

Marginal note: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

Marginal note:Enactment of Act

168 The Universal Child Care Benefit Act is enacted as follows:

[See Universal Child Care Benefit Act]

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

Marginal note:Coming into force

Footnote *181 This Part, other than sections 173 to 179, comes into force, or is deemed to have come into force, on July 1, 2006.

Return to footnote *[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

Marginal note: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.

Marginal note: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.

Marginal note: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]

Previous Version

193 [Repealed, 2011, c. 15, s. 21]

Previous Version

194 [Repealed, 2011, c. 15, s. 21]

Previous Version

195 [Repealed, 2011, c. 15, s. 21]

Previous Version

196 [Repealed, 2006, c. 4, s. 198]

197 [Repealed, 2011, c. 15, s. 21]

Previous Version

198 [Repealed, 2011, c. 15, s. 21]

Previous Version

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

Marginal note:Coming into force

207 This Part comes into force on January 1, 2008.

PART 12 Mackenzie Gas Project Impacts Act

Enactment of Act

Marginal note: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:

[See Mackenzie Gas Project Impacts Act]

Payments

209 [Repealed, 2013, c. 40, s. 286]

Previous Version

Consequential Amendments

Access to Information Act

210 [Amendment]

Financial Administration Act

211 [Amendment]

Privacy Act

212 [Amendment]

Coming Into Force

Marginal note:Order in Council

Footnote *213 Sections 208 to 212 come into force on a day to be fixed by order of the Governor in Council.

Return to footnote *[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]

SCHEDULE 1
[Amendment]

SCHEDULE 2(Section 208)

[See Mackenzie Gas Project Impacts Act]
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