Bill C-28
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TABLE OF PROVISIONS
AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 19, 2007 AND TO IMPLEMENT CERTAIN PROVISIONS OF THE ECONOMIC STATEMENT TABLED IN PARLIAMENT ON OCTOBER 30, 2007
SHORT TITLE
1. Budget and Economic Statement Implementation Act, 2007
PART 1
AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX/HARMONIZED SALES TAX
2-7. Excise Tax Act
PART 2
AMENDMENT RELATING TO EXCISE TAX ON RENEWABLE FUELS
8. Excise Tax Act
PART 3
AMENDMENTS RELATING TO INCOME TAX
Income Tax Act
9-68. Amendments
Income Tax Application Rules
69. Amendment
Income Tax Conventions Interpretation Act
70. Amendment
Income Tax Regulations
71-89. Amendments
Canada Pension Plan Regulations
90. Amendment
Insurable Earnings and Collection of Premiums Regulations
91. Amendment
Coordinating Amendments
92-100. Bill C-10
PART 4
DISABILITY SAVINGS
Amendments Relating To Income Tax
Income Tax Act
101-124. Amendments
Income Tax Regulations
125-127. Amendments
Consequential Amendments
128. Employment Insurance Act
129. Old Age Security Act
Coordinating Amendments
130-134. Bill C-10
Application
135. Application
Canada Disability Savings Act
Enactment of Act
136. Enactment of Act
AN ACT TO ENCOURAGE SAVINGS FOR PERSONS WITH DISABILITIES
SHORT TITLE
1. Canada Disability Savings Act
INTERPRETATION
2. Definitions
PURPOSE
3. Purpose
MINISTER
4. Designation of Minister
5. Informing Canadians
PAYMENTS
6. Canada Disability Savings Grants
7. Canada Disability Savings Bonds
8. Payment
9. Interest
10. Payments out of CRF
11. Waiver
GENERAL
12. Debt due to Her Majesty
13. Deduction and set-off by the Minister
14. Limitation or prescription period
15. Collection of information
16. Notification by Minister of National Revenue
17. Regulations
Consequential Amendment to the Children’s Special Allowances Act
137. Amendment
Coming into Force
138. Order in council
PART 5
INCENTIVE FOR PROVINCES TO ELIMINATE TAXES ON CAPITAL
139. Federal-Provincial Fiscal Arrangements Act
PART 6
BANK FOR INTERNATIONAL SETTLEMENTS (IMMUNITY) ACT
140. Enactment of Act
AN ACT TO PROVIDE IMMUNITY TO THE BANK FOR INTERNATIONAL SETTLEMENTS FROM GOVERNMENT MEASURES AND FROM CIVIL JUDICIAL PROCESS
1. Bank for International Settlements (Immunity) Act
2. Immunity — government measures
3. Immunity — judicial process
4. Non-application of sections 2 and 3
PART 7
PHASED RETIREMENT — AMENDMENTS OTHER THAN THOSE CONCERNING INCOME TAX
Pension Benefits Standards Act, 1985
141-142. Amendments
Coming into Force
143. Order in Council
PART 8
ADVANCE MARKET COMMITMENT
144. Payments
PART 9
OIL AND GAS OPERATIONS IN CANADA
Canada Oil and Gas Operations Act
145-150. Amendments
Consequential Amendments
151. Canada Petroleum Resources Act
152-153. National Energy Board Act
PART 10
AMENDMENTS TO THE FARM INCOME PROTECTION ACT
154-160. Amendments
PART 11
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS
Amendments to the Federal-Provincial Fiscal Arrangements Act
161-168. Amendments
Amendments to the Budget Implementation Act, 2007
169-171. Amendments
Consequential Amendment to the Canada-Newfoundland Atlantic Accord Implementation Act
172. Amendment
Transitional Provisions
173. Calculation re fiscal year 2008-2009
174. Effect of election by Newfoundland and Labrador — fiscal year 2007-2008
Coming into Force
175. Newfoundland and Labrador
PART 12
AMENDMENTS TO THE CANADA EDUCATION SAVINGS ACT
176-177. Amendments
PART 13
PUBLIC-PRIVATE PARTNERSHIPS
178. Payments
PART 14
TAX AMENDMENTS TO IMPLEMENT THE 2007 ECONOMIC STATEMENT
Amendments Relating to Income Tax
179-182. Income Tax Act
Amendments to Implement the GST/HST Rate Reduction
183-195. Excise Tax Act
Related Amendments as a Result of the GST/HST Rate Reduction
Air Travellers Security Charge Act
196. Amendments
Excise Act, 2001
197-208. Amendments
209. Application