PART 2Amendments to the Excise Act, 2001 and Other Related Texts (continued)
SOR/2019-78Excise Duties on Cannabis Regulations
Marginal note:Prescribed provinces — offences
8 For the purposes of subparagraph (i) of the description of C in paragraph 218.1(2)(a) of the Act and subparagraph (i) of the description of C in paragraph 218.1(3)(a) of the Act, the following provinces are prescribed:
(c) Alberta; and
Marginal note:Prescribed provinces — penalties
9 For the purposes of paragraph (a) of the description of C in section 233.1 of the Act, paragraph (a) of the description of C in section 234.1 of the Act and subparagraph 238.1(2)(b)(iii) of the Act, the following provinces are prescribed:
(c) Alberta; and
PART 3Amendments to the Underused Housing Tax Act and Making of Related Regulations
2022, c. 5, s. 10Underused Housing Tax Act
(a) a partnership, each member of which
(i) is, on December 31 of the calendar year, an excluded owner or a specified Canadian corporation, or
(ii) would be, on December 31 of the calendar year, an excluded owner if paragraph (b) of the definition excluded owner were read without reference to “or as a partner of a partnership”; or
(2) Paragraph (f) of the definition propriétaire exclu in section 2 of the French version of the Act is replaced by the following:
f) une administration hospitalière, une administration scolaire, un collège public, une coopérative d’habitation, une municipalité ou une université au sens du paragraphe 123(1) de la Loi sur la taxe d’accise ou une organisation paramunicipale au sens de l’article 1 de la partie VI de l’annexe V de cette loi;
(3) Subsections (1) and (2) are deemed to have come into force on January 1, 2022.
114 (1) Paragraph 6(7)(l) of the Act is replaced by the following:
(l) the construction of the residential property is substantially completed in January, February or March of the calendar year, the residential property is offered for sale to the public during the calendar year and the residential property had never been occupied by an individual as a place of residence or lodging during the calendar year;
(2) Subsection (1) is deemed to have come into force on January 1, 2022.
115 (1) The portion of subsection 47(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Failure to file
47 (1) Every person that fails to file a return as and when required under Part 4 is liable to a penalty equal to the greater of
(2) Subsection (1) is deemed to have come into force on January 1, 2022.
Underused Housing Tax Regulations
Making of Regulations
Marginal note:Definition of Act
1 In these Regulations, Act means the Underused Housing Tax Act.
Prescribed Areas and Conditions
2 (1) The following definitions apply in this section.
- census metropolitan area
census metropolitan area means a census metropolitan area within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (région métropolitaine de recensement)
- population centre
population centre means a population centre within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021. (centre de population)
- specified census agglomeration
specified census agglomeration means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2021 that has a total population of at least 30,000. (agglomération de recensement désignée)
Marginal note:Paragraph 6(7)(m) of Act — prescribed areas
(2) For the purposes of paragraph 6(7)(m) of the Act, each of the following areas is a prescribed area in respect of a calendar year:
(a) an area that is, as determined in the last census published by Statistics Canada before the calendar year, neither within a census metropolitan area nor within a specified census agglomeration; and
(b) an area that is, as determined in the last census published by Statistics Canada before the calendar year,
(i) within a census metropolitan area or specified census agglomeration, and
(ii) not within a population centre.
Marginal note:Paragraph 6(7)(m) of Act — prescribed condition
(3) For the purposes of paragraph 6(7)(m) of the Act, a prescribed condition, for a calendar year and in respect of a person that is an owner of a residential property located in an area referred to in subsection (2), is that the residential property is used as a place of residence or lodging by the owner or the owner’s spouse or common-law partner for at least 28 days during the calendar year.
Marginal note:Social Insurance Number
3 The Minister may require an individual to provide their Social Insurance Number in a return filed under the Act.
Coming into Force
Marginal note:December 31, 2022
Marginal note:2022 and subsequent calendar years
(2) Subsections 2(2) and (3) of the Underused Housing Tax Regulations, as made by section 116, apply to the 2022 and subsequent calendar years.
Marginal note:Authority and Statutory Instruments Act
(3) The Underused Housing Tax Regulations, as made by section 116, are deemed
(a) to have been made under section 84 of the Underused Housing Tax Act;
(b) for the purposes of subsection 5(1) of the Statutory Instruments Act, to have been transmitted to the Clerk of the Privy Council for registration; and
(c) to have met the publication requirements of subsection 11(1) of the Statutory Instruments Act.
PART 4Various Measures
DIVISION 1Canada Growth Fund
Marginal note:Acquisition of shares
118 (1) The Minister of Finance may acquire and hold on behalf of His Majesty in right of Canada non-voting shares of a corporation that is incorporated as a wholly-owned subsidiary of the Canada Development Investment Corporation and that is responsible for administering the Canada Growth Fund.
Marginal note:Consolidated Revenue Fund
(2) On the requisition of the Minister of Finance, there may be paid out of the Consolidated Revenue Fund amounts not exceeding $2,000,000,000 in the aggregate, or any greater amount that is specified in an appropriation Act, for the acquisition of shares under subsection (1).
Marginal note:For greater certainty
119 For greater certainty, the Minister of Finance may, on behalf of His Majesty in right of Canada, enter into contracts with the subsidiary referred to in section 118.
DIVISION 2R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3Bretton Woods and Related Agreements Act
(a) $7,000,000,000 in respect of any particular foreign state; and
(b) $14,000,000,000 in respect of all foreign states.
DIVISION 3Framework Agreement on First Nation Land Management Act
SUBDIVISION AEnactment of Act
121 The Framework Agreement on First Nation Land Management Act is enacted as follows:
Whereas Her Majesty in right of Canada and 13 First Nations signed the Framework Agreement on First Nation Land Management on February 12, 1996 in relation to the management by those First Nations of their lands, and other First Nations have signed the Framework Agreement after that date;
Whereas the First Nations Land Management Act, the purpose of which was to ratify and bring into effect the Framework Agreement, received royal assent on June 17, 1999;
And whereas it is appropriate to enact a new implementation Act to replace the First Nations Land Management Act and to reflect the primacy of the Framework Agreement, while also ensuring the continuity with the previous legal framework;
Now therefore, His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Marginal note:Short title
1 This Act may be cited as the Framework Agreement on First Nation Land Management Act.
2 (1) The following definitions apply in this Act.
- First Nation land
First Nation land means reserve land or lands set aside to which a land code applies. It includes all the interests or land rights in, and resources of, the land that are within the legislative authority of Parliament. (terres de la première nation)
- First Nation law
First Nation law means a law that is enacted by a First Nation in accordance with the Framework Agreement and the land code of that First Nation. (texte législatif de la première nation)
- Framework Agreement
Framework Agreement means the Framework Agreement on First Nation Land Management, signed by Her Majesty in right of Canada and 13 First Nations on February 12, 1996 — and signed by other First Nations after that date — as amended from time to time in accordance with its provisions. (accord-cadre)
Minister means the Minister of Crown-Indigenous Relations. (ministre)
reserve has the same meaning as in subsection 2(1) of the Indian Act. (réserve)
Marginal note:Definitions in Framework Agreement
(2) In this Act, First Nation, First Nation Lands Register, interest, land code, land right, Lands Advisory Board and licence have the same meaning as in subclause 1.1 of the Framework Agreement and lands set aside has the same meaning as Lands Set Aside in that subclause 1.1.
Marginal note:Not a treaty
3 The Framework Agreement is not a treaty within the meaning of section 35 of the Constitution Act, 1982.
Marginal note:Binding on His Majesty
4 This Act is binding on His Majesty in right of Canada.
Marginal note:Force of law
5 (1) The Framework Agreement continues to have effect and has the force of law.
Marginal note:Rights and obligations
(2) For greater certainty, a person or body has the powers, rights, privileges, immunities and benefits conferred on the person or body by the Framework Agreement and must perform the duties, and is subject to the liabilities, imposed on the person or body by the Framework Agreement.
Marginal note:Framework Agreement binding
(3) For greater certainty, the Framework Agreement is binding on, and may be relied on by, all persons and bodies.
Marginal note:Framework Agreement prevails
6 (1) In the event of any inconsistency or conflict between the Framework Agreement and this Act, the Framework Agreement prevails to the extent of the inconsistency or conflict.
Marginal note:Act prevails
(2) In the event of any inconsistency or conflict between this Act and any other federal law, this Act prevails to the extent of the inconsistency or conflict.
7 The Minister must make available to the public
(a) the Framework Agreement that was signed by Her Majesty in right of Canada and 13 First Nations on February 12, 1996 and any amendments made to it; and
(b) the most recent consolidated version of the Framework Agreement that has been approved by the Minister and the Lands Advisory Board.
Rights and Obligations of His Majesty in Right of Canada
8 On the coming into force of the land code of a First Nation, the rights and obligations of His Majesty in right of Canada as grantor in respect of the interests or land rights and the licences described in the First Nation’s individual agreement referred to in clause 6 of the Framework Agreement are transferred to the First Nation in accordance with that individual agreement.
First Nation Lands Register
Marginal note:Register continued
9 The First Nation Land Register established by the Minister under section 25 of the First Nations Land Management Act, chapter 24 of the Statutes of Canada, 1999, is continued as the First Nation Lands Register.
10 The Governor in Council may, on the recommendation of the Minister and in accordance with the Framework Agreement, make regulations respecting the administration of the First Nation Lands Register, the registration of interests or land rights in it and the recording of any other matter in it, including but not limited to regulations respecting
(a) the effects of registering interests or land rights, including priorities;
(b) the payment of fees for the registration of interests or land rights and for any other service in relation to the Register;
(c) the appointment, remuneration, powers, duties and functions of the officers and employees who administer the Register;
(d) the keeping, by officers and employees, of documents that are not registrable; and
(e) the transfer of the administration of the Register to any person or body and the disclosure of personal information as defined in section 3 of the Privacy Act for that purpose.
Marginal note:Judicial notice
11 Judicial notice must be taken of the Framework Agreement, a land code that is in force and any First Nation law.
12 (1) If an issue is raised by a party in any judicial or administrative proceeding in respect of the interpretation or validity of a provision of the Framework Agreement, this Act, a land code or a First Nation law, the issue must not be decided until the party has served notice
(a) on the Attorney General of Canada and the Lands Advisory Board, in the case of a provision of the Framework Agreement or this Act; or
(b) on the First Nation, in the case of a provision of a land code or a First Nation law.
Marginal note:Content and timing
(2) The notice must
(a) describe the proceeding;
(b) state the subject matter of the issue;
(c) state the date on which the issue is to be argued;
(d) give the particulars that are necessary to show the point to be argued; and
(e) be served at least 30 days before the day on which the issue is to be argued, unless the court or tribunal authorizes a shorter period.
Marginal note:Participation in proceedings
(3) In any proceeding, the recipient of a notice may appear and participate as a party with the same rights as any other party.
(4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required.
Marginal note:Non-application of Statutory Instruments Act
13 The Statutory Instruments Act does not apply in respect of a land code, a First Nation law or an order made under subclause 14.2.1 of the Framework Agreement.
- Date modified: