Economic and Fiscal Update Implementation Act, 2021

An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures

Sponsor

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 in order to
(a) introduce a new refundable tax credit for eligible businesses on qualifying ventilation expenses made to improve air quality;
(b) expand the travel component of the northern residents deduction by giving all northern residents the option to claim up to $1,200 in eligible travel expenses even if the individual has not received travel assistance from their employer;
(c) expand the School Supplies Tax Credit from 15% to 25% and expand the eligibility criteria to include electronic devices used by eligible educators; and
(d) introduce a new refundable tax credit to return fuel charge proceeds to farming businesses in backstop jurisdictions.
Part 2 enacts the Underused Housing Tax Act . This Act implements an annual tax of 1% on the value of vacant or underused residential property directly or indirectly owned by non-resident non-Canadians. It sets out rules for the purpose of establishing owners’ liability for the tax. It also sets out applicable reporting and filing requirements. Finally, to promote compliance with its provisions, this Act includes modern administration and enforcement provisions aligned with those found in other taxation statutes.
Part 3 provides for a six-year limitation or prescription period for the recovery of amounts owing with respect to a loan provided under the Canada Emergency Business Account program established by Export Development Canada.
Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting ventilation improvement projects in schools.
Part 5 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting coronavirus disease 2019 (COVID-19) proof-of-vaccination initiatives.
Part 6 authorizes the Minister of Health to make payments of up to $1.72 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests. It also sets out reporting requirements for the Minister of Health.
Part 7 amends the Employment Insurance Act to specify the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.

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

May 4, 2022 Passed 3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
May 4, 2022 Failed Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (recommittal to a committee)
May 4, 2022 Failed 3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (subamendment)
May 2, 2022 Passed Concurrence at report stage of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
May 2, 2022 Failed Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (report stage amendment)
April 28, 2022 Passed Time allocation for Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Feb. 10, 2022 Passed 2nd reading of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:25 a.m.


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Green

Mike Morrice Green Kitchener Centre, ON

Madam Speaker, many members in the House might have questions and comments for the hon. member. Many of us are waiting until the question and answer period for that. I would ask you to consider the importance of ensuring that those who are speaking have a chance to do so, and that those who ask questions have a chance to do so after the speech is done.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:25 a.m.


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NDP

The Assistant Deputy Speaker NDP Carol Hughes

I greatly appreciate the hon. member raising that. As I mentioned a few minutes ago, I would ask the official opposition members to please hold on to their thoughts, questions and comments, and not to think out loud. It is interrupting the debate in the House. I hope they will ensure that they adhere to that.

The hon. parliamentary secretary has 13 and a half minutes remaining.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:25 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, how quickly time flies.

I can understand why the Conservative opposition is really concerned about the legislation. The Conservatives have this predetermined position that says, if the Liberals introduce legislation they have to vote against it. They are fairly good at filibustering and voting against government legislation. The problem is that this legislation is direct support for battling the coronavirus. Canadians need this type of legislation, just like they needed Bill C-2. There is this sense that the Conservatives should be voting for the legislation, so they are having a tough time with it.

Getting back to the legislation itself, it provides $1.7 billion with respect to rapid testing. That was enough money to provide for the demand for testing in workplaces and other places for the last months of December, going into January and possibly into February. We have more legislation that is coming up. Members could get a little advance on it in Bill C-10, where there is an additional $2 billion that would be invested so that the federal government could continue to support provinces, territories and indigenous communities, making sure they have things such as rapid testing.

As much as the Conservatives like to criticize the government, they find that when it comes to the issue of rapid testing it really is no issue for the federal government when it comes to criticism. We circulated all the rapid testing well in advance. The vast majority of the provinces had only used a small percentage before it became a much larger issue. When it became a larger issue, whether it was the Minister of Public Services and Procurement or the Minister of Health, supported by the Minister of Finance and the Liberal caucus, we ensured that the monies and resources would be there to support these ministers in acquiring the tests that were necessary.

That is what Bill C-8 does. It is there to support initiatives that are really making a difference. Yesterday we heard a great deal about seniors and, in particular, I was listening to the member for Elmwood—Transcona. The NDP have a focus on trying to give a false impression about seniors and the government's approach to seniors. I thought I would make it very clear, in terms of what it is and how it is this government has been supporting seniors, not only during the pandemic but prepandemic.

When I think of seniors and the six or seven years we have now been in government, one of the very first initiatives we did was that we rolled back the age for collecting OAS. The former prime minister set it at 67. We rolled it back to 65. That was one of the first initiatives. Another initiative was that we increased the guaranteed annual supplement. That had a really positive impact, not only in Winnipeg North where hundreds of seniors were lifted out of poverty by that one particular initiative, but thousands of seniors were lifted out of poverty because of a tangible increase back in the first couple of years of being in government through the guaranteed income supplement program.

In the 2019 campaign, we talked about giving seniors aged 75 and over a 10% increase in the OAS. Even though some inside this chamber criticized us about giving that increase, I rooted it back to the fact that we made a campaign promise. It was a part of our platform in the 2019 election, and we began the process of putting it into place before the last election took place just a number of months ago. We are a government that has materialized that substantial increase supporting seniors collecting OAS at age 75 and over.

We provided one-time payments to support our seniors during the pandemic, whether they were collecting OAS, GIS or both. We supported many organizations in our communities that focused attention on providing support services for our seniors. An example of that would be the New Horizons program. Members can canvass their own constituencies, and they will find that there were enhancements of services being provided through the non-profit organizations for our seniors in particular.

I remember a phone call I had with the United Way in Winnipeg a while back, and they were talking about the importance of the 211 line and the importance it could play for our seniors. Through a federal grant, the support of the United Way and its incredible organizing and organization, we now have what many other jurisdictions have: an active 211 phone number. Seven days a week and 24 hours a day, someone can call 211 and they will have access to a person who can assist them and a whole myriad of government resources and programs, not only from the national level but from other levels, whether they are provincial, municipal or non-profits.

This is a support program that will especially help our seniors. When I talk about the types of actions the government has taken during the pandemic, it is an excellent example when we hear of non-profit organizations, because we often hear about the direct payments, whether they are to seniors or people with disabilities through the CERB program or workers and employers. We often hear about that, but there are many other ways we indirectly supported seniors, and whether it is the New Horizons program or supporting organizations like United Way in Winnipeg, seniors were better served.

It does not mean we cannot do better. Within our caucus we continue to advocate for our seniors every day. I hope I can say this: We even have a strong active seniors caucus that is there to ensure that the interests of seniors are constantly being looked at. When the member for Elmwood—Transcona, for example, made reference to the fact that we are not there for long-term care and other issues such as those I just finished highlighting, I suggest to the member that he only take a look at the province of Manitoba. I would compare our record at the national level with the main years I was in opposition in the Manitoba legislature, where I saw the provincial NDP government reduce corporate income tax and do nothing, or very little, to support long-term care.

Today we have a very progressive and aggressive agenda for being there in a very real and tangible way for our seniors. That is why members of the Liberal caucus advocate continuously for long-term care facilities and how we can look at some sort of a standardization of care, what those expectations are and what kind of role the federal government can play.

We see many, including me, who continue to advocate for provinces and territories to take advantage of a federal government that has a very strong interest in a national pharmacare program. Close to two years ago, it was incorporated into a throne speech, looking for provinces and territories that would be interested. The point is that as a government we are very much interested and want to be there for our seniors.

In terms of other initiatives that we have been able to accomplish since the last election, some of the things did not get the type of attention they should have. I would like to draw attention to them, because they are indirectly tied to the legislation. These are things like the $15 minimum wage for federally regulated occupations. Hopefully, the provinces will see the leadership we are providing. It would be nice to see provincial jurisdictions take up that particular initiative.

The child care initiative shows the degree to which parliamentarians at the federal and provincial levels, working together, can produce tangible results. The pandemic demonstrated that, and so has the child care initiative. We are a government that has brought through a national child care program, albeit one province still needs to sign on.

Those are the types of issues that we have been able to deal with during a pandemic, while supporting Canadians in every region of the country, working with Canadians in different levels of government and dealing with issues of reconciliation, environment, housing, all the important issues for our constituents.

As I said in the past, and will say in future, my first priority is the constituents of Winnipeg North. Rest assured that the issues they raise in Winnipeg North are the issues I will be bringing to the floor of the House of Commons.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:40 a.m.


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Conservative

Kelly McCauley Conservative Edmonton West, AB

Madam Speaker, I want to congratulate my colleague on his maiden speech. I hope we have a lot of opportunity in the future to hear him speak again and not be muzzled like the rest of his colleagues. A lot of the back-and-forth with my hon. colleague is good-natured, despite his rather dysfunctional relationship with the truth.

This is a serious and non-partisan question for my colleague. There is new spending in this bill. New spending is required to go through Treasury Board processes. The departmental results that came out yesterday show that one out of every four programs put forward by the government have not gone through the required Treasury Board processes.

Would he identify which in this bill is the 25% that has not gone through the required legitimate Treasury Board processes?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:40 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, I appreciate my colleague's consistency. I too hope to be able to speak a bit more in the coming days, weeks and months.

When I think of the amount of money that the government has had to spend over the last year and a half as a direct result of the coronavirus and the pandemic, I like to think that the people of Canada appreciate and understand that often we get legislation coming through, such as Bill C-8, which commits $1.7 billion toward things such as rapid testing so that we can get test widgets to our provinces and territories in order to meet the demand.

As for the actual details of the processes of the Treasury Board, I will leave that for the Deputy Prime Minister and Minister of Finance.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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Bloc

Louise Chabot Bloc Thérèse-De Blainville, QC

Madam Speaker, after listening to the member for the past two days, it has been quite enlightening to hear that everything is just fine and dandy, thank you very much. It has been a revelation to hear how wonderful his party's programs are and how they leave no one behind.

Basically, what is everyone complaining about?

There seems to be no nuance here. He was talking about bacon two days ago. It was so suspicious that I was wondering whether this could be the next government sponsorship scheme.

How are we supposed to believe that we are socially progressive when the main universal support program for seniors, namely old age security, available to people age 65 and over—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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NDP

The Assistant Deputy Speaker NDP Carol Hughes

The hon. parliamentary secretary.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, there are some members, in particular in the opposition benches, who would portray that the sky is falling, that it is nothing but doom and gloom. There is a bias to make everything look terrible. From my point of view, I see the glass as half full. I see the things that this government has achieved.

Being a parliamentarian for over 30 years, I appreciate and value what we have been able to accomplish in a relatively short time span, especially if we factor in a pandemic. If anyone wants to debate the issue of seniors, given the background work that we have done on seniors and that we continue to do today, I would welcome opportunities to do so wherever possible on that issue. That is how confident I am in terms of the things that we have been able to accomplish in a relatively short period of time.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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NDP

Matthew Green NDP Hamilton Centre, ON

Madam Speaker, how completely out of touch does the hon. member have to be to practically dislocate his shoulder patting himself and the Liberal Party on the back for leaving out hundreds of thousands of vulnerable seniors for a decade until they qualify for Liberal old age supports? The Liberals continue to move the goal posts on our most vulnerable people, including my seniors here in Hamilton Centre. What are the Liberals going to do for those under 75 years of age?

Do not even get me started on the GIS clawbacks. Seniors have to wait until May to receive the compensation promised to them following the GIS clawback. In the meantime, many of them are being evicted from their homes in the middle of winter. This bill does not provide any support for that. Why do the Liberals think it is acceptable for seniors to be evicted from their homes and forced to use our food banks?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, the NDP has two approaches when it comes to seniors. I was sitting in the Manitoba legislature for many years when the NDP was in government, and that was a different approach. That is why I say I will compare our approach in dealing with seniors any day to the NDP approach for over a decade in Manitoba. We have accomplished a great deal; it does not mean that we cannot do more. We will continue to strive to do more.

The 10% for those aged 75 and over was an election platform commitment. It was a promise. Is the NDP saying that we should not fulfill our promise? Is the NDP going to roll it back? Is that what the New Democrats are suggesting for those who are aged 75 and over? Shame on them.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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Green

Mike Morrice Green Kitchener Centre, ON

Madam Speaker, I appreciate the comments from the member for Winnipeg North. I appreciate his comments with respect to housing in particular. I know he has a shared interest in addressing the cost of housing. As he knows, in Kitchener Centre the cost of housing has gone up 35% in the last year alone.

The member spoke about the underused housing tax that is in this bill. My question is with respect to the number of exemptions to the applicability of that tax, specifically the non-resident and non-Canadian exemptions. The list goes on and on. The work is being done to introduce this tax, but I wonder if the member could share more about the reasons that the list of exemptions is as long as it is.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:45 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, my basic understanding is that non-residents or non-Canadians who are buying up condos and houses in Canada are part of the problem in driving up cost. Those individuals would have to pay a 1% annual tax. I see that as a positive contribution to dealing, at least in part, with a very serious issue for Canadians.

The member and I have had discussions before on housing, and he and I are particularly in sync on housing co-ops and alternative types of housing. I am a big fan of housing co-ops. I would like to see more done on housing co-ops. I think there is more that we can do in working with other organizations that deliver housing, such as Habitat for Humanity. Habitat for Humanity in Winnipeg's north end has built more new houses in infill environments than any government has, whether provincial, federal or even municipal. They are an outstanding organization.

Let us get behind some of those types of initiatives that I know my colleague and friend also supports.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:50 a.m.


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Ottawa Centre Ontario

Liberal

Yasir Naqvi LiberalParliamentary Secretary to the President of the Queen’s Privy Council for Canada and Minister of Emergency Preparedness

Madam Speaker, Bill C-8 deals with many of the pandemic issues. The member just talked about housing, and I want to put on the record a statement that was just issued by Cornerstone Housing for Women, which is located in my riding of Ottawa Centre, in which it said:

These last six days have been extremely stressful for people experiencing homelessness and frontline staff working to support them in the downtown core.

Cornerstone’s emergency shelter just returned to its downtown location a few weeks ago and is still getting situated and now, we’re having to manage through this protest that is creating more barriers and retraumatizing women in the city.

Later it says:

Women and staff are scared to go outside of the shelter, especially women of color, being able to go outside is the only reprieve many women experiencing homelessness have and they cannot even do that.

This unlawful protest has to end so that members of the community and women who need shelter can continue with their lives. I'm sure the member opposite—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:50 a.m.


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NDP

The Assistant Deputy Speaker NDP Carol Hughes

I need to allow time for the member to respond.

The hon. parliamentary secretary.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 3rd, 2022 / 11:50 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, as a local member of Parliament in Ottawa, the member has done exceptionally well in conveying a powerful message that it is time for the protesters, in essence, to leave with their semis and the other things they brought to Ottawa. Ottawa needs to get back to a more normal situation, as the government House leader talked about and as the member just said. The protests have been heard, and it is time to allow things to get back to normal here in Ottawa.