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Bill C-28

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TABLE OF PROVISIONS

AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON FEBRUARY 18, 2003

SHORT TITLE

1. Budget Implementation Act, 2003

PART 1

DIAGNOSTIC AND MEDICAL EQUIPMENT

2. Payments to trust - equipment and training

PART 2

AMENDMENTS TO THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT

3-8. Federal-Provincial Fiscal Arrangements Act

PART 3

STUDENT LOANS

9-12. Canada Student Financial Assistance Act

13. Canada Student Loans Act

Coming into Force

14. Coming into force

PART 4

EMPLOYMENT INSURANCE

15-22. Employment Insurance Act

23-24. Employment Insurance (Fishing) Regulations

25. Transitional provisions

Related Amendments

26-29. Canada Labour Code

30. Coming into force

PART 5

GENERAL - NON-TAX MEASURES

Foundations

31. Budget Implementation Act, 1997

32. Budget Implementation Act, 1998

33. Canada Foundation for Sustainable Development Technology Act

Appropriations for Grants

34. Canada Foundation for Sustainable Development Technology

35. Canadian Foundation for Climate and Atmospheric Sciences

36. Canada Health Infoway Inc.

37. Canadian Health Services Research Foundation

38. Canadian Institute for Health Information

39. Canada Foundation for Innovation

40. Genome Canada

Amendments to the Farm Credit Canada Act

41-42. Farm Credit Canada Act

Repeal Debt Servicing and Reduction Account Act

43. Debt Servicing and Reduction Account Act

PART 6

AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT

44. Air Travellers Security Charge Act

PART 7

AMENDMENTS RELATED TO THE TAXATION OF TOBACCO PRODUCTS

45. Customs Tariff

46-54. Excise Act, 2001

55-58. Excise Tax Act

Coming into Force and Application

59-60. Coming into force and application

PART 8

AMENDMENTS RELATED TO EXCISE TAX ON FUEL AND TO THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX

Excise Tax Act

61-65. Excise Tax Act

Consequential Amendment to Excise Act, 2001

66. Excise Act, 2001

PART 9

FIRST NATIONS GOODS AND SERVICES TAXES

First Nations Goods and Services Tax Act

67. Enactment of Act

AN ACT RESPECTING FIRST NATIONS GOODS AND SERVICES TAX

SHORT TITLE

1. Short title

INTERPRETATION

2. Definitions

APPLICATION OF OTHER ACTS OF PARLIAMENT

3. Section 87 of Indian Act and similar provisions

FIRST NATION GOODS AND SERVICES TAX LAW

4. Authority to impose tax

5. Tax attributable to a first nation

6. Statutory authority to make payments

7. Coming into force - law under subsection 4(1)

8. Proof of law

9. Law of a band

10. First nation - provisions of other Acts of Parliament

11. Meaning of ``first nation law''

FIRST NATION LAW ENACTED UNDER SEPARATE POWER

12. Meaning of ``first nation law''

ADMINISTRATION AGREEMENT AND PART IX OF EXCISE TAX ACT

13. Tax not payable

OFFENCES

14. Offences

GENERAL

15. Amendment of schedule

16. Information reports

Consequential Amendments

68. Excise Tax Act

PART 10

AMENDMENTS TO THE INCOME TAX ACT AND ANOTHER ACT AS A CONSEQUENCE

69-89. Income Tax Act

90. Children's Special Allowances Act

PART 11

AMENDMENTS RELATED TO STANDARDIZED ACCOUNTING

91-93. Excise Act, 2001

94-110. Excise Tax Act

111-129. Income Tax Act

Coordinating Amendments

130. Excise Act, 2001

SCHEDULE

SCHEDULE

Bill C-28

TABLE OF PROVISIONS

SHORT TITLE

PART 1

DIAGNOSTIC AND MEDICAL EQUIPMENT

PART 2

AMENDMENTS TO THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT

PART 3

STUDENT LOANS

Coming into Force

PART 4

EMPLOYMENT INSURANCE

Related Amendments

PART 5

GENERAL - NON-TAX MEASURES

Foundations

Appropriations for Grants

Amendments to the Farm Credit Canada Act

Repeal Debt Servicing and Reduction Account Act

PART 6

AMENDMENTS TO THE AIR TRAVELLERS SECURITY CHARGE ACT

PART 7

AMENDMENTS RELATED TO THE TAXATION OF TOBACCO PRODUCTS

Coming into Force and Application

PART 8

AMENDMENTS RELATED TO EXCISE TAX ON FUEL AND TO THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX

Excise Tax Act

Consequential Amendment to Excise Act, 2001

PART 9

FIRST NATIONS GOODS AND SERVICES TAXES

First Nations Goods and Services Tax Act

AN ACT RESPECTING FIRST NATIONS GOODS AND SERVICES TAX

SHORT TITLE

INTERPRETATION

APPLICATION OF OTHER ACTS OF PARLIAMENT

FIRST NATION GOODS AND SERVICES TAX LAW

FIRST NATION LAW ENACTED UNDER SEPARATE POWER

ADMINISTRATION AGREEMENT AND PART IX OF EXCISE TAX ACT

OFFENCES

GENERAL

Consequential Amendments

PART 10

AMENDMENTS TO THE INCOME TAX ACT AND ANOTHER ACT AS A CONSEQUENCE

PART 11

AMENDMENTS RELATED TO STANDARDIZED ACCOUNTING

Coordinating Amendments

LIST OF NAMES OF FIRST NATIONS AND GOVERNING BODIES AND DESCRIPTION OF LANDS