C-30 · Spring Economic Update 2026 Implementation Act

2(1) Subparagraph 8(1)(t)(i) of the Income Tax Act is replaced by the following: (i) $ 10,000 , and (2) Subparagraph 8(14)(c)(v) of the Act is replaced by the following: (v) the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 120 kilometres greater than the distance between each temporary lodging referred to in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i); (3) Subsections (1) and (2) apply to the 2026 and subsequent taxation years.

3The portion of subsection 110.61(1) of the Act before paragraph (a) is replaced by the following: 110.61 (1) Subsection (2) applies to an individual (other than a trust) if, at the time of a disposition (referred to in this section as the “disposition time”) of shares of the capital stock (referred to in this section as the “subject shares”) of a corporation (referred to in this section as the “subject corporation”) to a trust (or to a purchaser corporation wholly owned by the trust) that occurred after 2023 under a qualifying business transfer, the following conditions are met:

4The portion of subsection 110.62(1) of the Act before paragraph (a) is replaced by the following: 110.62 (1) Subsection (2) applies to an individual (other than a trust) if, at the time of a disposition (referred to in this section as the “disposition time”) of shares of the capital stock (referred to in this section as the “subject shares”) of a corporation (referred to in this section as the “subject corporation”) to another corporation (referred to in this section as the “purchaser corporation”) that occurred after 2023 under a qualifying cooperative conversion, the following conditions are met:

5Subsection 117.1(2) of the Act is amended by adding the following after paragraph (b): (b.1) the amount of $10,000 referred to in subparagraph 8(1)(t)(i), for a taxation year that begins after 2026;

6(1) The portion of subsection 146.01(4.1) of the Act before paragraph (a) is replaced by the following: (4.1) If the completion date in respect of an eligible amount received by an individual is after 2022 and before 2030 (2) Paragraphs 146.01(4.2)(e) and (f) of the Act are replaced by the following: (e) the year is 2028 and the completion date in respect of the amount was in 2025, 2026 or 2027 ; (f) the year is 2029 and the completion date in respect of the amount was in 2026, 2027 or 2028 ; (g) the year is 2030 and the completion date in respect of the amount was in 2027, 2028 or 2029; (h) the year is 2031 and the completion date in respect of the amount was in 2028 or 2029; and (i) the year is 2032 and the completion date in respect of the amount was in 2029.

7(1) Subsection 1100(1) of the Income Tax Regulations is amended by adding “and” at the end of paragraph (zd) and by replacing the heading before paragraph (ze) and paragraphs (ze) to (zh) with the following: Special Allowance — Eligible Greenhouses (ze) such amount as the taxpayer claims in respect of property that is an eligible greenhouse for which a separate class is prescribed by subsection 1101(5w) not exceeding the amount determined by the formula A × B where A is (i) if the greenhouse becomes available for use in the year, the undepreciated capital cost to the taxpayer of the property of that class as of the end of the year (before making any deduction under this subsection for the year), and (ii) in any other case, nil, and B is, if the year ends (i) before 2030, 100%, (ii) in 2030 or 2031, 75%, (iii) in 2032 or 2033, 55%, and (iv) after 2033, 0%. (2) Section 1100 of the Regulations is amended by adding the following after subsection (1): (1.02) If a deduction is available in respect of an eligible greenhouse of a taxpayer under paragraph (1)(ze) for a taxation year, then, despite any other provision in this section, the taxpayer may not deduct any other amount permitted under this Part in respect of the greenhouse for the year. (3) The portion of paragraph (a) of the description of A.1 in subsection 1100(2) of the Regulations before subparagraph (i) is replaced by the following: (a) if the property is not included in paragraph (1)(v) or (ze) or in any of Classes 12, 13, 14, 15, 43.1, 44, 46, 50, 53, 54, 55, 56 and 59 or in Class 43 in the circumstances described in paragraph (f), (4) Subsection 1100(3) of the Regulations is replaced by the following: (3) Where a taxation year is less than 12 months, the amount allowed as a deduction under this section, other than under subsection (0.1) and any of paragraphs (1)(c), (e), (f), (g), (m), (w), (x), (y), (ya) and (ze) , shall not exceed that proportion of the maximum amount otherwise allowable that the number of days in the taxation year is of 365. (5) Subsections (1) to (4) are deemed to have come into force on November 4, 2025.

8(1) Section 1101 of the Regulations is amended by adding the following after subsection (5v): Eligible Greenhouses (5w) For the purposes of this Part, a separate class is prescribed for each eligible greenhouse of a taxpayer in respect of which the taxpayer has elected (in the taxpayer’s return of income under Part I of the Act for the taxation year in which the greenhouse is acquired) that this subsection apply. (2) Subsection (1) is deemed to have come into force on November 4, 2025.

9(1) The portion of subsection 1102(20.1) of the Regulations before paragraph (b) is replaced by the following: (20.1) For the purposes of subsections 1100(0.3), (2.02) and (2.021) and 1104 (2) , (3.1), (4) and (4.01), a particular person or partnership and another person or partnership shall be considered not to be dealing at arm’s length with each other in respect of the acquisition or ownership of a property if, in the absence of this subsection, they would be considered to be dealing at arm’s length with each other and it may reasonably be considered that the principal purpose of any transaction or event, or a series of transactions or events, is to cause (a) the property to qualify as accelerated investment incentive property, reaccelerated investment incentive property, immediate expensing property or an eligible greenhouse ; or (2) Paragraph 1102(26)(b) of the Regulations is replaced by the following: (b) the following are prescribed programs : ( i ) the federal purchase incentive announced on March 19, 2019, and (ii) the Electric Vehicle Affordability Program announced on February 5, 2026. (3) Section 1102 of the Regulations is amended by adding the following after subsection (26): Rules for Additions to and Alterations of Certain Greenhouses (27) For the purposes of applying paragraph 1100(1)(ze) and subsection 1101(5w), the capital cost to a taxpayer of an addition to or an alteration of the taxpayer’s greenhouse is deemed to be the capital cost to the taxpayer of a separate greenhouse. Acquisition Costs of Eligible Greenhouses (28) For the purposes of this Part and Schedule II, if a greenhouse of a taxpayer was under construction on November 4, 2025 and the greenhouse would be an eligible greenhouse (as defined in subsection 1104(2) if that definition were read without reference to its paragraph (b)), the portion, if any, of the capital cost of the greenhouse that was incurred by the taxpayer before November 4, 2025 and has not been deducted under paragraph 20(1)(a) of the Act is deemed to have been incurred by the taxpayer on November 4, 2025, unless the taxpayer elects (in the taxpayer’s return of income under Part I of the Act for the taxation year in which the greenhouse was acquired) that this subsection not apply to that cost. (4) Subsections (1) and (3) are deemed to have come into force on November 4, 2025. (5) Subsection (2) is deemed to have come into force on February 16, 2026.

10(1) Subsection 1104(2) of the Regulations is amended by adding the following in alphabetical order: eligible greenhouse means a property of a taxpayer that (a) is located in Canada, (b) is acquired by the taxpayer after November 3, 2025, (c) is included in (i) Class 6 in Schedule II because of paragraph (d) of that Class, or (ii) Class 8 in Schedule II because of paragraph (m) of that Class, and (d) meets either of the following conditions: (i) the property is not a property in respect of which an amount has been deducted under paragraph 20(1)(a) or subsection 20(16) of the Act by any person or partnership for a taxation year ending before the time the property was acquired by the taxpayer, or (ii) the property was not (A) acquired in circumstances where (I) the taxpayer was deemed to have been allowed or deducted an amount under paragraph 20(1)(a) of the Act in respect of the property in computing income for previous taxation years, or (II) the undepreciated capital cost of depreciable property of a prescribed class of the taxpayer was reduced by an amount determined by reference to the amount by which the capital cost of the property to the taxpayer exceeds its cost amount, or (B) previously owned or acquired by the taxpayer or by a person or partnership with which the taxpayer did not deal at arm’s length at any time when the property was owned or acquired by the person or partnership; ( serre admissible ) (2) Subsection (1) is deemed to have come into force on November 4, 2025.

11(1) Schedule I to the Excise Tax Act is amended by adding the following after section 9.1: 9.2 If excise tax imposed under section 23 of the Act in respect of a quantity of unleaded gasoline, unleaded aviation gasoline, diesel fuel or aviation fuel becomes payable at a time that is after April 19, 2026 and before September 8, 2026, the following rules apply in determining the amount of that tax: (a) the reference to “$0.10” in paragraph 9(a) is to be read as a reference to “$0.00”; and (b) the reference to “$0.04” in section 9.1 is to be read as a reference to “$0.00”.

12(1) Section 170.2 of the Excise Act is amended by adding the following after subsection (2.3): (2.4) In respect of the inflationary adjusted year that is 2026, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2027 (2.5) In respect of the inflationary adjusted year that is 2027, if the amount determined for B in paragraph (2)(a) without reference to this subsection is greater than 1.02, the description of B in that paragraph is deemed to be equal to 1.02. (2) Subsection (1) is deemed to have come into force on April 1, 2026.

13(1) Paragraphs 1(a) to (c) of Part II.1 of the schedule to the Act are amended by replacing “10%” with “5%”. (2) Paragraphs 1(a) to (c) of Part II.1 of the schedule to the Act, as amended by subsection (1), are amended by replacing “5%” with “10%”. (3) Subsection (1) is deemed to have come into force on April 1, 2026. (4) Subsection (2) comes into force on April 1, 2028.

14(1) Paragraphs 2(a) to (c) of Part II.1 of the schedule to the Act are amended by replacing “20%” with “10%”. (2) Paragraphs 2(a) to (c) of Part II.1 of the schedule to the Act, as amended by subsection (1), are amended by replacing “10%” with “20%”. (3) Subsection (1) is deemed to have come into force on April 1, 2026. (4) Subsection (2) comes into force on April 1, 2028.

15(1) Paragraphs 3(a) to (c) of Part II.1 of the schedule to the Act are amended by replacing “40%” with “20%”. (2) Paragraphs 3(a) to (c) of Part II.1 of the schedule to the Act, as amended by subsection (1), are amended by replacing “20%” with “40%”. (3) Subsection (1) is deemed to have come into force on April 1, 2026. (4) Subsection (2) comes into force on April 1, 2028.

16(1) Section 123.1 of the Excise Act, 2001 is amended by adding the following after subsection (2.3): (2.4) In respect of the inflationary adjusted year that is 2026, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2027 (2.5) In respect of the inflationary adjusted year that is 2027, if the amount determined for B in paragraph (2)(a) without reference to this subsection is greater than 1.02, the description of B in that paragraph is deemed to be equal to 1.02. (2) Subsection (1) is deemed to have come into force on April 1, 2026.

17(1) Section 135.1 of the Act is amended by adding the following after subsection (2.3): (2.4) In respect of the inflationary adjusted year that is 2026, the description of B in paragraph (2)(a) is deemed to be equal to 1.02. Adjustment — 2027 (2.5) In respect of the inflationary adjusted year that is 2027, if the amount determined for B in paragraph (2)(a) without reference to this subsection is greater than 1.02, the description of B in that paragraph is deemed to be equal to 1.02. (2) Subsection (1) is deemed to have come into force on April 1, 2026.

18(1) Subsection 522.34(1) of the Bank Act is replaced by the following: 522.34 (1) The Investment Canada Act does not apply in respect of any of the following, whether it occurs directly or indirectly, if it is subject to approval under this Act, the Trust and Loan Companies Act or the Insurance Companies Act : (a) the acquisition of control of a Canadian business that is an entity referred to in any of paragraphs 468(1)(a) to (f) by a foreign bank or by an entity associated with a foreign bank; (a.1) the acquisition , in whole or in part, of an entity referred to in paragraph 25.1(c) of the Investment Canada Act that is an entity referred to in any of paragraphs 468(1)(a) to (f) by a foreign bank or by an entity associated with a foreign bank; (b) the establishment of a new Canadian business, or of an entity referred to in paragraph 25.1(c) of the Investment Canada Act , that is the insurance business in Canada of a foreign insurance company that is a foreign bank, or an entity associated with a foreign bank, to which Part XII does not apply; (c) the acquisition of control of a Canadian business by an entity referred to in any of paragraphs 468(1)(a) to (f) that is controlled by a foreign bank or by an entity associated with a foreign bank; (c.1) the acquisition, in whole or in part, of an entity referred to in paragraph 25.1(c) of the Investment Canada Act by an entity referred to in any of paragraphs 468(1)(a) to (f) that is controlled by a foreign bank or by an entity associated with a foreign bank; (d) the establishment of a new Canadian business, or of an entity referred to in paragraph 25.1(c) of the Investment Canada Act , by a foreign bank to which Part XII applies, or by an entity associated with a foreign bank to which that Part applies, that has a financial establishment in Canada or would have one by virtue of the establishment of the new Canadian business or the entity ; (e) the acquisition of control of a Canadian business by a foreign bank to which Part XII applies, or by an entity associated with a foreign bank to which that Part applies, that has a financial establishment in Canada or would have one by virtue of the acquisition; and (f) the acquisition , in whole or in part, of an entity referred to in paragraph 25.1(c) of the Investment Canada Act by a foreign bank to which Part XII applies, or by an entity associated with a foreign bank to which that Part applies, that has a financial establishment in Canada or would have one by virtue of the acquisition.

19This Division comes into force on the 120th day after the day on which this Act receives royal assent.

20(1) Section 2 of the Bank of Canada Act is amended by adding the following in alphabetical order: entity subject to assessment fees means any of the following entities: registered payment service provider; ( entité assujettie à des frais d’évaluation ) registered payment service provider means a payment service provider , as defined in section 2 of the Retail Payment Activities Act , that is registered under section 25 of that Act; ( fournisseur de services de paiement enregistré ) (2) Section 2 of the Act is amended by adding the following in alphabetical order: accredited third-party service provider means a third-party service provider , as defined in section 2 of the Consumer-Driven Banking Act , that is accredited under section 32 of that Act; ( tiers fournisseur de services accrédité ) (3) The definition entity subject to assessment fees in section 2 of the Act is amended by adding, in alphabetical order, a reference to “accredited third-party service provider” in the list of entities. (4) Section 2 of the Act is amended by adding the following in alphabetical order: clearing house has the same meaning as in section 2 of the Payment Clearing and Settlement Act ; ( chambre de compensation ) (5) The definition entity subject to assessment fees in section 2 of the Act is amended by adding, in alphabetical order, a reference to “clearing house” in the list of entities. (6) Section 2 of the Act is amended by adding the following in alphabetical order: external complaints body has the same meaning as in section 2 of the Consumer-Driven Banking Act ; ( organisme externe de traitement des plaintes ) (7) The definition entity subject to assessment fees in section 2 of the Act is amended by adding, in alphabetical order, a reference to “external complaints body” in the list of entities. (8) Section 2 of the Act is amended by adding the following in alphabetical order: issuer has the same meaning as in section 2 of the Stablecoin Act ; ( émetteur ) (9) The definition entity subject to assessment fees in section 2 of the Act is amended by adding, in alphabetical order, a reference to “issuer” in the list of entities. (10) Section 2 of the Act is amended by adding the following in alphabetical order: participating entity has the same meaning as in section 2 of the Consumer-Driven Banking Act ; ( entité participante ) (11) The definition entity subject to assessment fees in section 2 of the Act is amended by adding, in alphabetical order, a reference to “participating entity” in the list of entities.

21The Act is amended by adding the following after section 30.1: Assessment of Fees 30.2 (1) The Bank must, before September 30 of each year, ascertain the total amount of expenses incurred by it during the immediately preceding calendar year for or in connection with the administration of the Consumer-Driven Banking Act , the Payment Clearing and Settlement Act , the Retail Payment Activities Act and the Stablecoin Act and deduct from that amount (a) the amounts of any categories of expenses provided for in the regulations in relation to any group of entities subject to assessment fees provided for in the regulations; and (b) the amounts of any fees or costs paid to it in that calendar year under any of the following provisions: (i) subsections 15(2), 17(2), 19(2) and 32(2) of the Consumer-Driven Banking Act , (ii) section 11.18 of the Payment Clearing and Settlement Act , (iii) subsection 29(2) of the Retail Payment Activities Act , and (iv) subsection 17(5) of the Stablecoin Act . Amount conclusive (2) The amount ascertained is final and conclusive for the purposes of this section. Assessment (3) As soon as feasible after ascertaining the amount under subsection (1), the Bank must, in the manner and to the extent provided for in the regulations, assess against each entity subject to assessment fees a portion of the total amount of expenses that is attributable to those entities. Absence of regulations (4) If there are no regulations made under paragraph 30.6(d), the Bank must issue guidelines regarding the assessment referred to in subsection (3) and must exercise its powers and perform its duties and functions under that subsection in accordance with those guidelines. Interim assessment (5) The Bank may, during each calendar year, prepare an interim assessment against any entity subject to assessment fees. Categories of entities (6) In assessing fees under subsections (3) to (5), the Bank must take into account any categories of entities — and the expenses associated with those categories — provided for in the regulations. Absence of regulations (7) If there are no regulations made under paragraph 30.6(e), the Bank may establish categories of entities — and the expenses associated with those categories — and take them into account in assessing fees under subsections (3) to (5).

30.3The Bank may assess, against any entity subject to assessment fees, a charge provided for in the regulations and applicable disbursements for any service provided by or on behalf of the Bank for the entity’s benefit or for the benefit of a group of entities of which the entity is a member.

30.4(1) Every assessment and interim assessment made under section 30.2 or 30.3 is final and conclusive and binding on the entity subject to assessment fees against which it is made. Recovery (2) Every assessment and interim assessment constitutes a debt due to the Bank, is immediately payable and may be recovered as a debt in any court of competent jurisdiction. Interest (3) Interest may be charged on the unpaid amount of an assessment or interim assessment at a rate equal to 2% plus the rate in effect that is prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act.

30.5(1) The Bank may request in writing that an entity subject to assessment fees provide the Bank, within the time and in the manner provided for in the regulations or, if no regulations are made, within the time and in the manner determined by the Bank, with any information that the Bank considers necessary for the purposes of any of subsections 30.2(3) to (5) or section 30.3. Compliance with request (2) The entity subject to assessment fees must comply with the request.

30.6The Governor in Council may make regulations (a) amending the definition entity subject to assessment fees , as defined in section 2, to add or remove any entity or category of entities that are subject to an Act referred to in subsection 30.2(1); (b) amending section 2 by adding a definition of any entity or category of entities that is added to the definition entity subject to assessment fees , as defined in that section, by a regulation made under paragraph (a); (c) respecting the categories of expenses and groups of entities subject to assessment fees referred to in paragraph 30.2(1)(a); (d) respecting the assessment of fees for the purposes of subsection 30.2(3); (e) respecting, for the purposes of subsection 30.2(6), the categories of entities and the expenses associated with each category; (f) respecting any charges that the Bank may assess under section 30.3; and (g) respecting, for the purposes of subsection 30.5(1), the time and manner in which information is to be provided.

22Section 12.1 of the Payment Clearing and Settlement Act is repealed.

23(1) The portion of subsection 11(1) of the Retail Payment Activities Act before paragraph (a) is replaced by the following: 11 (1) If a provision of a federal or provincial Act or regulation applies to or in respect of a payment service provider that performs retail payment activities or a class of payment service providers that perform retail payment activities and the Governor is of the opinion that the provision is substantially similar to any of the following provisions of this Act or its regulations, or of the Bank of Canada Act or its regulations , then the Governor may, by order, specify the provision of this Act or its regulations, or of the Bank of Canada Act or its regulations , and the payment service provider or class of payment service provider:

24Part 6 of the Act is repealed.

25Paragraph 101(1)(h) of the Act is replaced by the following: (h) designating, as a violation that may be proceeded with under Part 5, the contravention of a specified provision of this Act or its regulations, of sections 30.2 to 30.5 of the Bank of Canada Act or of regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act ;

26Subsection 23(1) of the Consumer-Driven Banking Act is replaced by the following: 23 (1) The Bank may suspend a participating entity’s accreditation if the Bank is satisfied that the participating entity has contravened this Act or its regulations, sections 30.2 to 30.5 of the Bank of Canada Act or regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act .

27Section 25 of the Act is replaced by the following: 25 The Bank may give a participating entity a notice of intent to revoke the participating entity’s accreditation if the Bank is satisfied that the participating entity has contravened this Act or its regulations, sections 30.2 to 30.5 of the Bank of Canada Act or regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act . A notice of intent must include reasons.

28Subsection 36(1) of the Act is replaced by the following: 36 (1) The Bank may suspend an accredited third-party service provider’s accreditation if the Bank is satisfied that the accredited third-party service provider has contravened this Act or its regulations, sections 30.2 to 30.5 of the Bank of Canada Act or regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act .

29Section 38 of the Act is replaced by the following: 38 The Bank may give an accredited third-party service provider a notice of intent to revoke the accredited third-party service provider’s accreditation if the Bank is satisfied that the accredited third-party service provider has contravened this Act or its regulations, sections 30.2 to 30.5 of the Bank of Canada Act or regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act . A notice of intent must include reasons.

30The heading before section 140 and sections 140 and 141 of the Act are repealed.

31Paragraph 155(1)(a) of the Act is replaced by the following: (a) designating as a violation the contravention of a specified provision of this Act or its regulations — or of sections 30.2 to 30.5 of the Bank of Canada Act or of regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act — or the non-compliance with orders made, undertakings required, compliance agreements entered into or directions made under this Act;

32The heading before section 53 and sections 53 and 54 of the Stablecoin Act are repealed.

33Section 64 of the Act is replaced by the following: 64 The Bank may recommend to the Minister that the Minister make an order under subsection 74(1) prohibiting an issuer from issuing a stablecoin if the Bank is satisfied that the issuer has contravened this Act or its regulations — or sections 30.2 to 30.5 of the Bank of Canada Act or regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act — or that the issuer is committing an act or pursuing a course of conduct that is an unsafe or unsound practice in relation to its business.

34Section 79 of the Act is replaced by the following: 79 Every contravention of a provision of this Act or its regulations — or of sections 30.2 to 30.5 of the Bank of Canada Act or of regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act — that is designated under the regulations constitutes a violation and the person that commits the violation is liable to a penalty determined in accordance with the regulations.

35(1) Paragraph 93(y) of the Act is repealed. (2) Paragraph 93(z.2) of the Act is replaced by the following: (z.2) designating as a violation the contravention of a specified provision of this Act or its regulations — or of sections 30.2 to 30.5 of the Bank of Canada Act or of regulations made for the purposes of section 30.2, 30.3 or 30.5 of that Act — or the non-compliance with orders made, undertakings required, compliance agreements entered into or directions made under this Act;

36(1) Subject to subsections (2) to (6), the provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. Order in council (2) Subsections 20 (2) and (3) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which subsection 20 (1) comes into force. Order in council (3) Subsections 20 (4) and (5) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which subsection 20 (1) comes into force. Order in council (4) Subsections 20 (6) and (7) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which subsection 20 (1) comes into force. Order in council (5) Subsections 20 (8) and (9) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which subsection 20 (1) comes into force. Order in council (6) Subsections 20 (10) and (11) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which subsection 20 (1) comes into force.

37The Canadian Payments Act is amended by adding the following after section 44: 44.1 (1) The Association, its directors, its officers, its employees and other individuals whose services are engaged by it have immunity from any civil liability, other than in contract, to which they would otherwise be subject for anything done or omitted to be done in good faith in the administration or discharge of any powers or duties that under this Act are intended or authorized to be executed or performed. Exception (2) Despite subsection (1), the individuals referred to in that subsection are not relieved of any liability to the Association.

38(1) The portion of paragraph 12(2.3)(a) of the French version of the Employment Insurance Act before subparagraph (i) is replaced by the following: a) les conditions ci-après sont remplies : (2) Subparagraph 12(2.3)(a)(i) of the Act is replaced by the following: (i) the date on which a benefit period for the claimant is established falls within the period beginning on September 26, 2021 and ending on October 7, 2028 , (3) Subparagraph 12(2.3)(a)(ii) of the Act is replaced by the following: (ii) on the date on which the benefit period is established, the claimant is ordinarily resident in a region established by regulation and prescribed for the purpose of this subparagraph , (4) Subsection 12(2.3) of the Act is amended by striking out “or” at the end of paragraph (a) and by repealing paragraph (b).

39Schedule VI to the Act is repealed.

40(1) Subsections 38 (1) and (4) come into force on November 7, 2027. Order in council (2) Subsection 38 (3) and section 39 come into force on a day to be fixed by order of the Governor in Council.

41Subsections 113.1(11.07) to (11.09) of the Canada Pension Plan are replaced by the following: (11.07) If neither A nor D is greater than 4.75 % and A is greater than D, the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is A plus C. Determination of rate — 2nd case (11.08) If A is greater than 4.75 %, D is less than or equal to 4.75 % and the percentage determined by the formula 1 ÷ 2(A − D) is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula 4.75 % + 1 ÷ 2(A − 4.75 %) + C Determination of rate — 3rd case (11.09) If A is greater than 4.75 %, D is less than or equal to 4.75 % and the percentage determined by the formula 1 ÷ 2(A − D) is greater than 0.1%, then the contribution rate for employees and employers is (a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula 4.75 % + 1 ÷ 6(A − 4.75 %) + C (b) for the next year, the rate determined by the formula 4.75 % + 1 ÷ 3(A − 4.75 %) + C and (c) for each subsequent year, the rate determined by the formula 4.75 % + 1 ÷ 2(A − 4.75 %) + C

42Schedule 1 to the Act is amended by replacing “2003 and each subsequent year” in the column under the heading “Year” with “2003 to 2026”.

43Schedule 1 to the Act is amended by adding the following at the end of that Schedule: For Employees For Employers For Self-employed Persons Year (%) (%) (%) 2027 and each subsequent year 4.75 4.75 9.5

44(1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division. Order in council (2) This Division comes into force, in accordance with subsection 114(4) of the Canada Pension Plan , on a day to be fixed by order of the Governor in Council.

45The Canada Transportation Act is amended by adding the following after section 50.1: 50.2 (1) The individuals or entities referred to in subsection (2) must, on the Minister’s request, provide to the Minister, in the form and manner and within the time specified by the Minister, information, other than personal information as defined in section 3 of the Privacy Act , that the Minister considers necessary for the exercise of the powers and the performance of the duties and functions of the Minister under this Act or any other Act of Parliament or for the development of transportation policies, including information respecting (a) the assessment of the value of an airport or other aviation facility or an entity that owns or operates an airport or other aviation facility; or (b) the capacity and development of all or part of the national air transportation system. Individuals or entities (2) For the purposes of subsection (1), the individuals or entities are (a) entities that own or operate an airport or other aviation facility; and (b) individuals or entities whose activities, in the Minister’s opinion, may affect the value of an airport or other aviation facility or an entity that owns or operates an airport or other aviation facility. Definition of airport (3) In this section, airport has the same meaning as in subsection 3(1) of the Aeronautics Act .

46Subsection 51(2) of the Act is amended by adding the following after paragraph (a.1): (a.11) the communication by the Minister — for the purpose of exercising the powers and performing the duties and functions of the Minister under this Act or any other Act of Parliament or for the purpose of the development of transportation policies — of information provided to the Minister under section 50.2 to (i) a Crown corporation , as defined in subsection 83(1) of the Financial Administration Act , or a director, officer or employee of, or adviser to, such a Crown corporation, or (ii) an individual or entity that is not part of the federal public administration and that advises or is consulted by the Minister in relation to the development of transportation policies, including policies in relation to the matters referred to in paragraph 50.2(1)(a) or (b);

47The heading before section 11 of the English version of the Canadian Food Inspection Agency Act is replaced by the following: Mandate of the Agency

48Subsections 11(4) and (5) of the Act are replaced by the following: (4) For greater certainty, in carrying out its responsibilities under subsections (1) and (3) — except in relation to a provision of the Food and Drugs Act , as it relates to food as defined in section 2 of that Act, and that relates to public health, safety or nutrition — the Agency may, among other things, as appropriate and in accordance with the purposes of the Acts referred to in those subsections, (a) protect and mitigate risks to food safety, animal health, plant health, human health and the environment; (b) support compliance with regulatory requirements; (c) contribute to public awareness in relation to food safety, animal health, plant health, human health and the protection of the environment; (d) contribute to consumer protection; (e) uphold Canada’s international reputation for food safety, animal health and plant health; (f) facilitate trade and commerce; and (g) consider national economic security, regional economic security or national food security.

49The Act is amended by adding the following after section 11: Responsibilities 11.1 The Minister of Health is responsible for establishing policies and standards relating to the safety and nutritional quality of food sold in Canada and assessing the effectiveness of the Agency’s activities related to food safety.

11.2The Canada Border Services Agency is responsible for the enforcement of the program legislation referred to in paragraph (b) of the definition program legislation in section 2 of the Canada Border Services Agency Act as that program legislation relates to the delivery of initial passenger and import inspection services performed at airports and other Canadian border points other than import service centres.

50The Act is amended by adding the following after section 31: Economic and Food Security Orders 31.1 (1) Subject to subsection (3), the Governor in Council may, on the recommendation of the appropriate Minister or appropriate Ministers, as the case may be, by order, on any conditions that the Governor in Council considers necessary, exempt persons, things or activities, or classes of persons, things or activities, from the application of any provision of an Act referred to in subsection 11(1) or a regulation made under one of those Acts, other than a provision of the Plant Breeders’ Rights Act or a regulation made under it — or from the application of any provision of the Food and Drugs Act , as it relates to food as defined in section 2 of that Act, other than a provision that relates to public health, safety or nutrition — if the Governor in Council is of the opinion that the exemption (a) is not likely to pose an unreasonable risk to food safety, animal health, plant health, human health or the environment; and (b) is necessary to protect national economic security, regional economic security or national food security. Duration of order (2) An order made under subsection (1) is in effect for the period specified in the order, which must not be for more than three years after the day on which the order comes into force. The Governor in Council may extend the period once, for a further period of not more than three years, if the Governor in Council is of the opinion that the extension (a) is not likely to pose an unreasonable risk to food safety, animal health, plant health, human health or the environment; and (b) is necessary to protect national economic security, regional economic security or national food security. Notice of proposed order (3) Before an order is made under subsection (1), a notice of the proposed order that includes the contents of the proposed order and the proposed duration of the order must be made public. Order to be made public (4) An order made under subsection (1) must be made public. Non-application of Statutory Instruments Act (5) The Statutory Instruments Act does not apply in respect of an order made under subsection (1). Regulations (6) The Governor in Council may make regulations (a) respecting orders referred to in subsection (1); and (b) defining “economic security” and “food security” for the purposes of this Act. Definition of appropriate Minister (7) In subsection (1), appropriate Minister means the minister of the Crown in right of Canada who is responsible for the administration of the provision in respect of which the recommendation is made.

31.2(1) If a person fails to comply with a condition of an exemption in any order made under subsection 31.1(1), the exemption is deemed not to have applied in respect of (a) if the exemption is in relation to the person or a class of persons to which the person belongs, the person; or (b) if the exemption is in relation to a thing or activity or class of things or activities, the thing or activity in respect of which the person did not comply with the condition. For greater certainty (2) For greater certainty, nothing in subsection (1) prevents an exemption from applying to a person, thing or activity in situations in which the conditions of the exemption are met.

51Paragraph (b) of the definition Minister in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following: (b) it means the Minister of Public Safety and Emergency Preparedness in relation to a notice of violation issued in respect of the contravention of program legislation referred to in section 11.2 of the Canadian Food Inspection Agency Act ; ( ministre )

52Paragraph (b) of the definition conditions of registration in subsection 2(1) of the Pest Control Products Act is replaced by the following: (b) any other requirements stated by this Act, the regulations or an order made under section 8.1 or 28.1 to be conditions of registration. ( conditions d’homologation )

53Section 4 of the Act is amended by adding the following after subsection (2): (3) For the purposes of this Act, the Minister is to consider, as appropriate, national economic security, regional economic security or national food security. However, nothing in this subsection is to be construed as affecting the Minister’s primary objective under subsection (1).

54The Act is amended by adding the following after section 8: Emergency Orders 8.1 (1) After the Minister has denied an application under subsection 8(4) to amend the registration of a pest control product to permit its use in the emergency control of a seriously detrimental infestation because the Minister does not consider that the environmental risks of the pest control product are acceptable, the Governor in Council may, by order, amend the registration of that product to permit that use in the emergency control of a seriously detrimental infestation if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security. Seriously detrimental infestation — registration (2) After the Minister has denied an application under subsection 8(4) to register a pest control product to permit its use in the emergency control of a seriously detrimental infestation because the Minister does not consider that the environmental risks of the pest control product are acceptable, the Governor in Council may, by order, register that product to permit that use in the emergency control of a seriously detrimental infestation if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security. Conditions (3) An order made under this section in respect of a pest control product may contain any conditions related to the product that the Governor in Council considers necessary, including conditions that (a) relate to the manufacture, possession, handling, storage, transport, distribution, use or disposition of the product; (b) require the registrant to compile information, conduct tests and monitor experience with respect to the product for the purpose of obtaining additional information with respect to its effects on the environment or with respect to its value, and to submit that additional information to the Minister within the time and in the form and manner specified in the order; (c) require the registrant to compile information and monitor experience with respect to the product for the purpose of obtaining additional information as to any effect that the product’s registration has on national economic security, regional economic security or national food security, and to submit that additional information to the Minister within the time and in the form and manner specified in the order; and (d) require the persons or classes of persons specified in the order to keep the records specified in the order, and to submit those records to the Minister within the time and in the form and manner specified in the order. Duration of order (4) An order made under this section is in effect for the period specified in the order, which must not be for more than three years after the day on which the order comes into force. The Governor in Council may extend the period for a further period of not more than three years if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security, but the Governor in Council may do so only once.

8.2(1) Any amendments made to the registration of a pest control product by an order made under subsection 8.1(1) cease to have effect on the day on which the order expires or is repealed. Period of registration (2) If a pest control product is registered by an order made under subsection 8.1(2), the registration is valid for the same period as the order is in effect. Cancellation of registration by Minister (3) If the registration of a pest control product that is the subject of an order made under section 8.1 is cancelled by the Minister during the period for which the order is in effect, that order ceases to have effect on the date of the cancellation.

8.3An order must not be made under section 8.1 if doing so would violate any international agreement binding on Canada.

8.4An order made under section 8.1 must be made public.

8.5The Governor in Council is not authorized to make an order under section 8.1 in respect of a pest control product more than one year after the day on which the Minister has denied an application referred to in that section in respect of the product.

8.6The Statutory Instruments Act does not apply in respect of an order made under section 8.1.

55Section 17 of the Act is amended by adding the following after subsection (1): (1.1) Despite subsection (1), (a) if an order has been made under section 8.1 in respect of a pest control product, a special review is not to be initiated by the Minister, during the period for which the order is in effect, with respect to the environmental risks of the product that the Minister, in a decision made under subsection 8(4) in respect of the product, has indicated they do not consider to be acceptable; and (b) if an order has been made under section 28.1 in respect of a pest control product, a special review is not to be initiated by the Minister, during the period for which the order is in effect, with respect to the environmental risks of the product that the Minister, in a decision statement made public under subsection 28(5) in respect of the product, has indicated they do not consider to be acceptable.

56The portion of subsection 21(5) of the Act before paragraph (b) is replaced by the following: (5) When cancelling the registration of a pest control product under this section or any other provision of this Act, or when an order made under subsection 8.1(2) or 28.1(2) expires or is repealed , the Minister may (a) allow the continued possession, handling, storage, distribution and use of stocks of the product in Canada at the time of the cancellation, expiration or repeal , subject to any conditions, including disposal procedures, that the Minister considers necessary for carrying out the purposes of this Act;

57The Act is amended by adding the following after section 28: Economic Security and Food Security Orders 28.1 (1) After the Minister has made public under subsection 28(5) a decision statement relating to a re-evaluation or special review in respect of a pest control product that indicates that the product’s registration must be amended because the Minister does not consider that the environmental risks of the product are acceptable, the Governor in Council may, by order, amend the registration if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security. Orders to reinstate registration of pest control product (2) After the Minister has made public under subsection 28(5) a decision statement relating to a re-evaluation or special review in respect of a pest control product that indicates that the product’s registration must be cancelled because the Minister does not consider that the environmental risks of the product are acceptable, the Governor in Council may, by order, reinstate or both reinstate and amend the registration if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security. Conditions (3) An order made under this section in respect of a pest control product may contain any conditions related to the product that the Governor in Council considers necessary, including conditions that (a) relate to the manufacture, possession, handling, storage, transport, distribution, use or disposition of the product; (b) require the registrant to compile information, conduct tests and monitor experience with respect to the product for the purpose of obtaining additional information with respect to its effects on the environment or with respect to its value, and to submit that additional information to the Minister within the time and in the form and manner specified in the order; (c) require the registrant to compile information and monitor experience with respect to the product for the purpose of obtaining additional information as to any effect that the product’s registration has on national economic security, regional economic security or national food security, and to submit that additional information to the Minister within the time and in the form and manner specified in the order; and (d) require the persons or classes of persons specified in the order to keep the records specified in the order, and to submit those records to the Minister within the time and in the form and manner specified in the order. Duration of order (4) An order made under this section is in effect for the period specified in the order, which must not be for more than three years after the day on which the order comes into force. The Governor in Council may extend the period for a further period of not more than three years if the Governor in Council considers it necessary to do so to protect national economic security, regional economic security or national food security, but the Governor in Council may do so only once.

28.2(1) Any amendments made to the registration of a pest control product by an order made under subsection 28.1(1) cease to have effect on the day on which the order expires or is repealed. Period of registration (2) The registration of a pest control product that is reinstated by an order made under subsection 28.1(2) is valid for the same period as the order is in effect. Cancellation of registration by Minister (3) If the registration of a pest control product that is the subject of an order made under section 28.1 is cancelled by the Minister during the period for which the order is in effect, that order ceases to have effect on the date of the cancellation.

28.3(1) At least 30 days before the day on which an order is made under section 28.1, a notice of the proposed order must be made public. The notice must include the name of the pest control product in respect of which the order will relate and the proposed duration of the order. Order to be made public (2) An order made under section 28.1 must be made public.

28.4The Governor in Council is not authorized to make an order under section 28.1 in respect of a pest control product more than one year after the day on which the relevant decision statement relating to a re-evaluation or special review in respect of the product has been made public under subsection 28(5).

28.5The Statutory Instruments Act does not apply in respect of an order made under section 28.1.

58Subsection 42(2) of the Act is amended by adding the following after paragraph (i): (i.1) orders made under sections 8.1 and 28.1;

59(1) Subsection 67(1) of the Act is amended by adding the following after paragraph (b): (b.1) defining “economic security”, “food security” and “seriously detrimental infestation” for the purposes of this Act; (2) Subsection 67(1) of the Act is amended by adding the following after paragraph (f): (f.01) respecting orders made under sections 8.1 and 28.1;

60The portion of section 69 of the Act before paragraph (a) is replaced by the following: 69 Every person who contravenes a provision of the regulations, or a condition of an order made under section 8.1 or 28.1 that is not a condition of registration , is guilty of an offence and liable