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 has also written a full legislative summary of the bill.

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-8s:

C-8 (2020) Law An Act to amend the Citizenship Act (Truth and Reconciliation Commission of Canada's call to action number 94)
C-8 (2020) An Act to amend the Criminal Code (conversion therapy)
C-8 (2016) Law Appropriation Act No. 5, 2015-16
C-8 (2013) Law Combating Counterfeit Products Act
C-8 (2011) Law Appropriation Act No. 1, 2011-12
C-8 (2010) Canada-Jordan Free Trade Act

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

May 3rd, 2022 / 1:05 p.m.

Conservative

Bob Zimmer Conservative Prince George—Peace River—Northern Rockies, BC

Madam Speaker, I really look forward to opportunities to speak in the House, and this is the first time I am speaking to Bill C-8 in respect to farmers and the negative effects of the bill on their operations and their farm families. This is part of the debate. This is part of what the House of Commons is for. I wish the member across the way would recognize that. This is a part of democracy.

We have seen the government across the way do a bunch of things that are, frankly, undemocratic. Canadians are becoming more and more aware of this, with the strong-handed, strong-armed approach of the Prime Minister, followed up by support from members like the one who just asked a question. My hope is that we can get some better measures in Bill C-8. That is why we are debating today.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:05 p.m.

Bloc

Yves Perron Bloc Berthier—Maskinongé, QC

Madam Speaker, I thank my colleague for his speech. As my colleagues may guess, I appreciated the fact that he talked a lot about agriculture.

I would like him to tell me what more we could do for our agricultural community. We are talking about a credit that does not even apply to Quebec. Beyond that, how could we treat our agricultural community in a more forward‑looking and respectful way, if only by giving them their compensation—I have suggestions in that regard—and providing them with adequate support in their role as conservationists?

I would like to hear my colleague's comments on this.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:05 p.m.

Conservative

Bob Zimmer Conservative Prince George—Peace River—Northern Rockies, BC

Madam Speaker, this is a great opportunity for me to talk once again about Bill C-234, being the measure we referred to that could potentially give a carbon tax exemption to farmers for propane and natural gas to dry and heat their shops, etc. It is a perfect opportunity. It is not finished yet; there are still votes. We still have an opportunity to support it.

I would hope that the members across, from the Liberal Party, would support a measure like this, because they missed the opportunity before. If they really want to do great things for our farmers in this country, that opportunity is still forthcoming. Again, I hope to see support for that across the way.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:05 p.m.

NDP

Richard Cannings NDP South Okanagan—West Kootenay, BC

Madam Speaker, the member for Prince George—Peace River—Northern Rockies obviously cares a lot about the farmers in his riding. He also, I know, has a lot of small businesses in his riding and a lot of tourism operators, yet the government has abandoned small businesses and tour operators in the last year, because it has not extended the supports they need to get through this last omicron variant. The tourism industry has pleaded to extend those benefits to the end of the summer. The Canadian Federation of Independent Business wants CEBA loans extended for two years, and the government has abandoned them.

I am just wondering why the Conservatives are siding with the government in abandoning small businesses and tour operators.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:10 p.m.

Conservative

Bob Zimmer Conservative Prince George—Peace River—Northern Rockies, BC

Madam Speaker, I really respect the member, but to say that we are siding with the other side is really rich when we have seen the terms of the NDP-Liberal marriage. It is clear for all to see.

I will just bring up one example of when the government promised one thing. It said that carbon taxes were going to be neutral. Here again, the PBO said that just that one carbon tax exemption alone would save farmers across Canada $1.107 billion. That would be huge for our farm families and farmers across this land.

My hope, again, is that Bill C-234 passes. The government has made a good change to Bill C-8, but I digress.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:10 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Madam Speaker, as always, it is an honour to enter into debate in this place and on such important issues.

Before I get into the substance of Bill C-8, and I have a lot to say about that and there is a lot my constituents expect me to say, I trust I will be given a bit of latitude. I wanted to share specifically how much I appreciated being able to join this morning with members from all parties at the Sam Sharpe Breakfast. There, I joined with other parliamentarians, veterans' rights groups and organizations, and folks from across the country, including some both current and retired military personnel, to hear from an esteemed guest speaker and to talk about the need to ensure that mental wellness, operational stress injuries and PTSD are part of the central conversation related to the realities our men and women in uniform face on a daily basis.

I just wanted to start my remarks by thanking the member for Durham and the retired general and senator Roméo Dallaire for their work in helping make sure we could have what I think was very important. How fitting it was for the first public event in two years to bring together members of our military to talk about something as important as mental health. It is so very important, so I thank all those who made that happen, and I look forward to more of these sorts of events happening in the heart of what is supposed to be Canada's democratic infrastructure.

The second part of the context for this debate is very important. We are debating Bill C-8, a bill to implement various measures related to the fall economic update, but the context here is incredibly important. The Liberals have claimed a lot of things, as they often do, about how it is somehow Conservatives' fault that we are now in May, still debating the implementation of various measures in the fall economic update.

What the Liberals have failed to mention is the fact that it was only a day or two before Parliament rose for the winter break that this bill was introduced. If they were serious about their legislative agenda, they could have prioritized this to see that it was passed and to allow for the fundamental function of this place to ensure that members of Parliament are able to speak to such important pieces of legislation.

I find it really ironic that members opposite will talk about how it is all the opposition's fault. It is a little like the coach of a losing team blaming the fans for its performance on the ice or on the field. I am deeply troubled by the passing of Motion No. 11, which I think could have serious consequences to democratic discourse within our country, and I certainly hope the Liberals and their partners in the NDP will think long and hard about how we all have the responsibility to take our jobs very seriously.

On that note, I will jump into the substance of what Bill C-8 is about. I would just note that I heard comments from my colleague from Prince George and earlier the member for Regina—Lewvan, and there is important context for some of the measures that are included.

Part 1 of Bill C-8 talks about various amendments that would be made to the Income Tax Act when it comes to providing a refundable tax credit to eligible businesses on, for example, qualifying ventilation expenses. In the midst of a pandemic, I think most Canadians would think that is very reasonable. However, this is another example of where, according to many health professionals, we are moving into an endemic stage of COVID-19, yet this is what the Liberals are moving forward.

They are also expanding the travel component of the northern residents deductions to $1,200 and expanding the school supply tax credit, which would include electronic devices.

There is one part of the amendment to the Income Tax Act that I want to focus on specifically, and that is for farmers. I have heard members opposite talk a lot about how Conservatives debating Bill C-8 are somehow not serving farmers well. Let me be absolutely crystal clear. For members opposite, I happen to be from a farming family. We are the fifth generation to work the land in what is called Alberta Special Areas. It is in the north part of the Palliser Triangle. I hear often from farmers in my constituency and across Canada who are tired of the Liberal government's approach to try to control everything they do. This amendment is another example of that.

The Conservatives are opposed to the carbon tax: let me make that very clear. When it comes to the reality that farmers face, they are paying significant costs when paying the carbon tax on the fuel they burn. This is not an option for farmers. A large tractor can burn hundreds of litres of fuel per day. There are many green eco-activists, I am sure, on the Liberal and NDP benches who would like to suggest that somehow that should change. The fact that we are feeding the world is the reality that these farmers face. There are many examples where the taxes and expenses that are imposed on farmers by the government are inhibiting their ability to do what they do best.

The fundamental policy difference between Conservatives and the left in this country seems to be that Conservatives believe that farmers can and should be able to do what they do best, while the Liberals simply want to control and have a say in everything that they do. Let me again be crystal clear. Farmers tell me that it is not bureaucrats and politicians in Ottawa who know how to farm: it is the farmers themselves, and this is simply another example of how the Liberals seem not to be able to catch on to that.

I would suggest that, as my colleagues alluded to earlier, when it comes to expenses related to farming, the Conservative bill to bring forward an exemption to the carbon tax for agricultural activities is common sense. It is something that, quite frankly, should have had universal support within this place. There were, I believe, 18 Liberals in the last Parliament who voted in favour of this bill, and I am sure that they heard from their constituents in that regard. Again, there is that fundamental difference: the common sense of keeping dollars in the hands of farmers so that they can do what they do best and feed the world, versus heavy government bureaucracy controlling farmers.

That is not to mention the massive costs and the fact that the government is talking about a fertilizer mandate that could have devastating implications for global food security. There is the fact that fertilizer is directly related to the oil and gas industry. There are many other dynamics.

There is so much more to say on this. There are seven main parts to this bill and I only got through one of seven, so I could truly go on for probably another 60 minutes or so as I address all seven aspects. If there was unanimous consent, I would be happy to continue indefinitely.

I would simply sum up the next six parts by saying this. The Liberals have significant questions that need to be answered when it comes to even the most simple aspects of how they would approach this bill. I read through the costs for things such as their vaccine passport system. As provinces end the mandates—

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

Questions and comments, the hon. parliamentary secretary to the government House leader.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

Kingston and the Islands Ontario

Liberal

Mark Gerretsen LiberalParliamentary Secretary to the Leader of the Government in the House of Commons (Senate)

Madam Speaker, when the member was speaking earlier, he was talking about the desire of the Conservatives to continue to discuss this bill. He expressed his displeasure with the fact that a new motion that was introduced and passed last night gave the ability to give it even further discussion and debate in the House over the next few months. If I heard him correctly, he referred to that as being undemocratic or as somehow an abuse of powers, or the opportunity to debate, in this place.

I wonder if he can explain that to me. The motion we passed last night was to extend the ability of members to speak in the House and gives more members the opportunity to speak so that when another motion or bill comes forward and over 50 Conservatives want to speak to it, such as with Bill C-8 at report stage, they would have an opportunity to speak to that.

How can he phrase that motion in such a way?

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Madam Speaker, let me simply conclude the sentence that I had started before I get into the substance of the member's question.

Because the government wants to spend $300 million on something the provinces and the public health experts have so rightfully suggested we need to move away from is why the Conservatives have said clearly that it is time to end the mandates.

I would simply suggest to the member opposite, who at length spends time in the House equivocating on Prime Minister's Office talking points and defending the indefensible, that if he was so interested—

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

The hon. parliamentary secretary is rising on a point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Madam Speaker, am I not entitled to the right to speak in this place when I am recognized by the Chair? The member suggested and indicated through his comment that somehow I am not entitled to do that. If I am acting out of line, I would—

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

That is an issue for debate.

The hon. member for Battle River—Crowfoot.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Madam Speaker, I rise on the same point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes

I did not recognize the point of order, so the hon. member will pursue his answer briefly.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:20 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Madam Speaker, it is ironic. I will just leave it at that.