Bill C-2

An Act to provide further support in response to COVID-19

Sponsor

Chrystia Freeland  Liberal

Status

This bill has received Royal Assent and is, or will soon become, law.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

Part 1 amends the Income Tax Act and the Income Tax Regulations to extend subsidies under the Canada Emergency Wage Subsidy (CEWS), the Canada Emergency Rent Subsidy (CERS), and the Canada Recovery Hiring Program until May 7, 2022, as part of the response to the COVID-19 pandemic. Support under the CEWS and the CERS would be available to the tourism and hospitality sector and to the hardest-hit organizations that face significant revenue declines. Eligible entities under these rules would need to demonstrate a revenue decline over the course of 12 months of the pandemic, as well as a current-month revenue decline. In addition, organizations subject to a qualifying public health restriction would be eligible for support, if they have one or more locations subject to a public health restriction lasting for at least seven days that requires them to cease some or all of their activities. Part 1 also allows the government to extend the subsidies by regulation but no later than July 2, 2022.
Part 2 enacts the Canada Worker Lockdown Benefit Act to authorize the payment of the Canada worker lockdown benefit in regions where a lockdown is imposed for reasons related to COVID-19. It also makes consequential amendments to the Income Tax Act and the Income Tax Regulations .
Part 3 amends the Canada Recovery Benefits Act to, among other things,
(a) extend the period within which a person may be eligible for a Canada recovery sickness benefit or a Canada recovery caregiving benefit;
(b) increase the maximum number of weeks in respect of which a Canada recovery sickness benefit is payable to a person from four to six; and
(c) increase the maximum number of weeks in respect of which a Canada recovery caregiving benefit is payable to a person from 42 to 44.
It also makes a related amendment to the Canada Recovery Benefits Regulations .
Part 3.1 provides for the completion of a performance audit and tabling of a report by the Auditor General of Canada in respect of certain benefits.
Part 4 amends the Canada Labour Code to, among other things, create a regime that provides for a leave of absence related to COVID-19 under which an employee may take
(a) up to six weeks if they are unable to work because, among other things, they have contracted COVID-19, have underlying conditions that in the opinion of certain persons or entities would make them more susceptible to COVID-19 or have isolated themselves on the advice of certain persons or entities for reasons related to COVID-19; and
(b) up to 44 weeks if they are unable to work because, for certain reasons related to COVID-19, they must care for a child who is under the age of 12 or a family member who requires supervised care.
It also makes a related amendment to the Budget Implementation Act, 2021, No. 1 .

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Votes

Dec. 16, 2021 Passed 3rd reading and adoption of Bill C-2, An Act to provide further support in response to COVID-19
Dec. 2, 2021 Passed 2nd reading of Bill C-2, An Act to provide further support in response to COVID-19

Finance Committee, on Dec. 7, 2021

  • Maximilian Baylor, Senior Director, Saving and Investment Section, Business Income Tax Division, Tax Policy Branch, Department of Finance
  • Catherine Demers, Director General, Employment Insurance Policy, Skills and Employment Branch, Department of Employment and Social Development
  • Yves Poirier, Director, Economic Development, Business Income Tax Division, Department of Finance
  • Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
  • George Rae, Director, Policy Analysis and Initiative, Employment Insurance Policy, Skills and Employment Branch, Department of Employment and Social Development

Finance Committee, on Dec. 7, 2021

  • Catherine Demers, Director General, Employment Insurance Policy, Skills and Employment Branch, Department of Employment and Social Development
  • Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
  • Yves Poirier, Director, Economic Development, Business Income Tax Division, Department of Finance
  • Douglas Wolfe, Senior Director, Strategic Policy and Legislative Reform, Strategic Policy, Analysis and Workplace Information Directorate, Labour Program, Department of Employment and Social Development
  • Benoit Cadieux, Director, Special Benefits, Employment Insurance Policy, Skills and Employment Branch, Department of Employment and Social Development
  • Maximilian Baylor, Senior Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance

Finance Committee, on Dec. 8, 2021

  • Leila Sarangi, National Director, Campaign 2000
  • Mark Agnew, Senior Vice-President, Policy and Government Relations, Canadian Chamber of Commerce
  • Alla Drigola Birk, Director, Parliamentary Affairs and Small and Medium Enterprises Policy, Canadian Chamber of Commerce
  • Barry MacKillop, Deputy Director, Intelligence, Financial Transactions and Reports Analysis Centre of Canada
  • Michel Laperrière, President, Fondation des artistes
  • Beth Potter, President and Chief Executive Officer, Tourism Industry Association of Canada
  • Clerk of the Committee, Mr. Alexandre Roger

Finance Committee, on Dec. 9, 2021

Finance Committee, on Dec. 9, 2021

Finance Committee, on Dec. 10, 2021

  • Frank Vermaeten, Assistant Commissioner, Assessment, Benefit and Service Branch, Canada Revenue Agency
  • Marc Lemieux, Assistant Commissioner, Collections and Verification Branch, Canada Revenue Agency
  • Clerk of the Committee, Mr. Alexandre Roger
  • Cathy Hawara, Assistant Commissioner, Compliance Programs Branch, Canada Revenue Agency
  • Janique Caron, Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch, Canada Revenue Agency
  • Philippe Méla, Legislative Clerk

Finance Committee, on Dec. 13, 2021

  • Karen Hogan, Auditor General of Canada, Office of the Auditor General
  • Marc Lemieux, Assistant Commissioner, Collections and Verification Branch, Canada Revenue Agency
  • Bea Bruske, President, Canadian Labour Congress

Finance Committee, on Dec. 13, 2021

  • Philippe Méla, Legislative Clerk
  • Clerk of the Committee, Mr. Alexandre Roger
  • Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
  • Maximilian Baylor, Senior Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance
  • Benoit Cadieux, Director, Special Benefits, Employment Insurance Policy, Skills and Employment Branch, Department of Employment and Social Development