Budget Implementation Act, 2019, No. 1 (S.C. 2019, c. 29)

• Published date: 23 December 2019
• Section: Part III - Acts of Parliament
• Gazette Issue: 1 - [object Object]

S.C. 2019, c. 29

Assented to 2019-06-21

An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures

RECOMMENDATION

Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures”.

RECOMMENDATION

Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the following amendment to Bill C-97, “An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures”. That Bill C-97, in Clause 313, be amended by

• (a) replacing the section 13 that is set out in it with the following:

  • 13 There is to be a Federal Housing Advocate whose mandate is to

    • (a) monitor the implementation of the housing policy and assess its impact on persons who are members of vulnerable groups, persons with lived experience of housing need and persons with lived experience of homelessness;

    • (b) monitor progress in meeting the goals and timelines — and in achieving the desired outcomes — set out in the National Housing Strategy;

    • (c) analyze and conduct research, as the Advocate sees fit, on systemic housing issues, including barriers faced by persons referred to in paragraph (a);

    • (d) initiate studies, as the Advocate sees fit, into economic, institutional or industry conditions — respecting matters over which Parliament has jurisdiction — that affect the housing system;

    • (e) consult with persons referred to in paragraph (a) and civil society organizations with respect to systemic housing issues;

    • (f) receive submissions with respect to systemic housing issues;

    • (g) provide advice to the Minister;

    • (h) submit a report to the Minister on the Advocate’s findings and any recommendations to take measures respecting matters over which Parliament has jurisdiction, to further the housing policy, including the progressive realization of the right to adequate housing, and the National Housing Strategy; and

    • (i) participate in the work of the National Housing Council as an ex officio member.

  • 13.1 (1) The Federal Housing Advocate may conduct a review of any systemic housing issue that is raised in a submission received under paragraph 13(f).

    • (2) The Federal Housing Advocate may request that the National Housing Council establish a review panel to hold a hearing to review any systemic housing issue within the jurisdiction of Parliament that is raised in a submission received under paragraph 13(f).

    • (3) The Federal Housing Advocate must inform the person or group that presented the submission whether or not any action will be taken under subsection (1) or (2).

    • (4) If the Federal Housing Advocate conducts a review of the systemic housing issue, he or she must, at the conclusion of the review, provide the Minister and the person or group that presented the submission with a report setting out the Advocate’s opinion on the issue and any recommendation to take measures — respecting matters over which Parliament has jurisdiction — to further the housing policy, including the progressive realization of the right to adequate housing, or the National Housing Strategy.

  • 13.2 (1) If the Federal Housing Advocate, at any time, identifies a systemic housing issue that is within the jurisdiction of Parliament and that is not the subject of a submission, he or she may request that the National Housing Council establish a review panel to hold a hearing to review the issue.

    • (2) The Federal Housing Advocate must provide a review panel with a summary of the information that formed the Advocate’s basis for identifying the systemic housing issue.

• (b) adding, after the section 16 that is set out in it, the following:

  • 16.1 The National Housing Council must establish a review panel if requested to do so by the Federal Housing Advocate.

  • 16.2 (1) A review panel is to consist of three members of the National Housing Council, other than ex officio members, to be appointed by the National Housing Council.

    • (2) In appointing members to a review panel, the National Housing Council is to take into consideration the importance of representation on the review panel of

      • (a) persons who are members of vulnerable groups;

      • (b) persons with lived experience of housing need, as well as those with lived experience of homelessness; and

      • (c) persons who have expertise in human rights.

  • 16.3 A review panel must

    • (a) hold a hearing to review the systemic housing issue in respect of which it was established;

    • (b) hold the hearing in a manner that offers the public, particularly members of communities that are affected by the issue and groups that have expertise in human rights and housing, an opportunity to participate;

    • (c) prepare a report that sets out the panel’s opinion on the issue and any recommendation to take measures — respecting matters over which Parliament has jurisdiction — to address the issue; and

    • (d) submit the report to the Minister.

  • 16.4 The Federal Housing Advocate is entitled to make representations and present proposals for recommendations to a review panel and may, for the purpose of doing so, work with communities that are affected by the issue that is before the review panel and with experts.

• (c) adding, after the section 17 that is set out in it, the following:

  • 17.1 The Minister must respond to each report provided by the Federal Housing Advocate under paragraph 13(h) and subsection 13.1(4) within 120 days after the day on which it is received.

  • 17.2 (1) The Minister must respond to a report submitted by a review panel under paragraph 16.3(d) within 120 days after the day on which it is received.

    • (2) The Minister must cause the response to be laid before each House of Parliament on any of the first 30 days after the day on which it is provided to the review panel or, if either House is not sitting on the last day of that period, on any of the first 15 days on which that House of Parliament is sitting.

SUMMARY

Part 1 implements certain income tax and related measures by

• (a) providing a temporary enhanced first-year capital cost allowance rate of 100% in respect of eligible zero-emission vehicles;

• (b) removing the requirement that property be of “national importance” in order to qualify for the enhanced tax incentives for donations of cultural property;

• (c) providing a temporary enhanced first-year capital cost allowance rate in respect of a wide range of depreciable capital properties, including a temporary first-year capital cost allowance rate of 100% in respect of

  • (i) machinery and equipment used for the manufacturing or processing of goods, and

  • (ii) specified clean energy equipment;

• (d) ensuring that social assistance payments under certain programs are non-taxable, are not included in income for the purposes of determining entitlement to income-tested benefits and credits and do not preclude an individual from being considered a “parent” for the purposes of the Canada Workers Benefit;

• (e) repealing the use of taxable income as a factor in determining a Canadian-controlled private corporation’s annual expenditure limit for the purpose of the enhanced scientific research and experimental development tax credit;

• (f) providing support for Canadian journalism;

• (g) introducing the Canada Training Credit;

• (h) amending the Income Tax Act to reflect the current regulations for accessing cannabis for medical purposes;

• (i) eliminating the requirement that sales be to a farming or fishing cooperative corporation in order to be excluded from specified corporate income for the purposes of the small business deduction;

• (j) extending the mineral exploration tax credit for an additional five years;

• (k) ensuring that business income of a communal organization retains its character when it is allocated to members of the communal organization for tax purposes;

• (l) increasing the withdrawal limit under the Home Buyers’ Plan and amending how it applies on the breakdown of a marriage or common-law partnership;

• (m) extending joint and several liability for tax owing on income from carrying on business in a TFSA to the TFSA’s holder and limiting the TFSA issuer’s liability for such tax;

• (n) supporting employees who must reimburse a salary overpayment to their employer due to a system, administrative or clerical error;

• (o) expanding tax support for electric vehicle charging stations and electrical energy storage equipment;

• (p) allowing joint projects of producers from Canada and Belgium to qualify for the Canadian film or video production tax credit; and

• (q) ensuring appropriate pension adjustment calculations in 2019 and subsequent tax years for registered pension plans that reference the enhanced Canada Pension Plan.

Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 19, 2019 budget

• (a) to provide GST/HST relief in the health care sector by relieving the GST/HST on supplies and importations of human ova and importations of in vitro embryos, by adding licenced podiatrists and chiropodists to the list of practitioners on whose order supplies of foot care devices are zero-rated and by exempting from the GST/HST certain health care services rendered by a multidisciplinary team of licenced health care professionals; and

• (b) by introducing amendments to ensure that the GST/HST treatment of expenses incurred in respect of zero-emission passenger vehicles parallels the income tax treatment of those vehicles.

Part 3 implements certain excise measures proposed in the March 19, 2019 budget by changing the federal excise duty rates on cannabis products that are edible cannabis, cannabis extracts (including cannabis oils) and cannabis topicals to $0.0025 per milligram of total tetrahydrocannabinol contained in the cannabis product.

Part 4 enacts and amends several Acts in order to implement various...