Bill C-8 (Historical)

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

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.

Economic and Fiscal Update Implementation Act, 2021

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Madam Speaker, in Bill C-8, there is some mention of housing, but there is a bit more in the budget. Canada is the worst country in the G7 for the average number of homes per 1,000 population. This is already a scandal, it is already something quite significant, and it is a major problem.

The budget even contains an admission of failure, since it recognizes that Canada needs 3.5 million housing units in order to solve the crisis, but it does not indicate how it is going to be solved. It does not propose any measures for addressing it.

I frequently hear my Conservative colleagues criticize the government on housing. During question period, they keep asking the Minister of Housing question after question on this issue, with good reason, but I do not hear them suggesting any solutions. What are their solutions for fixing the acute housing crisis that Quebec and Canada are currently experiencing?

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, the member is certainly right. There has been a litany of failures when it comes to housing. I did not have a chance to get into the fact that the Liberals' approach to try to address the overinflated housing market certainly has not worked in other jurisdictions in Canada that have tried. I am doubtful that it will work in this case.

Here is the reality. Canada needs to become a country that says yes again. Canada needs to become a country that allows homebuilders to build houses again. Canada needs to become a country that ensures there can be investments in things like property so that people can have affordable housing—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

Questions and comments, the hon. member for North Island—Powell River.

[Rachel Blaney, NDP, North Island—Powell River, BC]

Madam Speaker, one of the things that concerns me is that so many people across Canada go without dental care. I was recently contacted by a senior in my riding who is on a very small, fixed income and was told by her dentist that she would have to pay $6,000 to have several teeth pulled and appropriate dentures made so that she could eat. She said that without them she would simply not be able to eat and is looking at maybe buying a blender as a cheaper alternative.

Could the member talk about how important it is for all people to have dental care, just as all the MPs in the House do?

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, I actually had an extensive conversation with my brother-in-law, who is a dentist and serves some communities that have a great need for these sorts of services. What I find very interesting is that there has been a lot of talk about how the NDP have somehow solved the challenges related to ensuring that all those Canadians who need it have access to dental care. They have basically claimed victory when nothing has yet been accomplished. That is typical—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

Resuming debate.

The hon. member for Berthier—Maskinongé.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I will begin by saying that I will be sharing my time with my colleague from Kingston and the Islands. This is a pleasant surprise for me. I am happy to share something with this colleague. Perhaps this is the beginning of something. We do not usually see eye to eye.

I am going to talk about Bill C-8. The main problem that we have with it is the underused housing tax, which is yet another jurisdictional encroachment.

Allow me to clarify that, fundamentally, everyone agrees on the basic principle that something needs to be done about the housing shortage and foreign speculation. On the substance, we are in perfect agreement. The problem is how to go about it.

The Standing Committee on Finance heard from constitutional expert Patrick Taillon, who explained that the tax was legal, but that the problem lies in using the tax as a way to regulate the sector. We agree, so we think this must be done in collaboration with the municipalities, and especially with the provinces and Quebec. We are seriously concerned about this, and it is going to be a big stumbling block for us when it comes time to vote.

As usual, as the party that believes in constructive, positive, sensible opposition, the Bloc Québécois suggested adding a clause requiring the agreement of the cities involved. Our suggestion was rejected, so we have no choice but to oppose the measure.

There are other things missing from Bill C‑8, such as measures to address the labour shortage. Everyone knows that I am a good sport in Parliament, because I am willing to acknowledge the positives. I will acknowledge that there are things in the budget that will help, particularly when it comes to immigration. However, this is an urgent matter, and I do not think that enough is being done to address it.

The number of calls we are getting about delays is absolutely staggering. Money has been announced, of course, along with a lot of good intentions, but something needs to be done quickly. Processing times are atrocious. The government is all smiles as it makes big announcements to the media, promising to do this or that, which sounds good, but, months later, nothing has changed.

Take, for instance, the increase in the cap on temporary foreign workers in the agri-food industry, which was announced in August but did not end up being implemented until late January. That is too long. The government needs to be more efficient.

We have other ideas for measures to address the labour shortage, such as tax credits for people aged 65 and over. I see that as a simple measure that everyone would support right away. I look forward to seeing that implemented, but it has not happened yet.

We can be creative. Why not bring in a tax credit that would apply once a certain threshold of hours is exceeded in a given week? Let us sit down and get to work, because our entrepreneurs need these workers.

There is also the whole issue of the supply chain. I am willing to believe that Bill C-8 was prepared some time ago, since it has been around for a while now. On this point, I agree with my Liberal friends. However, we can always improve things, especially in the next Parliament, in order to do something to help our farmers.

There has been a lot of talk about agriculture today, particularly about an additional credit for the carbon tax, but now we have other problems, such as the fact that fertilizer from Russia is now subject to a 35% tax. This will have repercussions on all of eastern Canada, which gets its fertilizer from Russia.

We had meetings with the parliamentary secretaries and ministers to explain the situation, and they told us that they would always be there, that they would monitor the situation and act accordingly.

We need to do something, because our constituents are sounding the alarm. We raised the issue in question period last week, because this is ultimately going to have an impact on the cost of groceries, and that affects everyone.

There is nothing about tax havens either; it boggles my mind. Every time that we talk about the budget or the money available to deliver services to the public, I am sorry, but I cannot not talk about tax havens. It is estimated that at least $7 billion is lost to tax havens every year. These amounts are rather fuzzy because nobody is sure of what is really going on.

At the same time, the government is dragging its feet on bills such as Bill C-208, which deals with the next generation of farmers. This is about agriculture. If we respect our farmers and want to provide for the next generation, we have to get rid of the vagueness surrounding this bill. I just quickly touched on this, but I hope that the government will hear my message.

I did not bring up compensation for people in supply managed industries either. Wherever it is paid out, we will be happy, but it has to be paid somewhere.

Let us talk about health transfers. How can we not talk about them? We are being praised for bringing in a dental plan. Again, the same principle applies as to the underused housing tax. We all agree on the substance, but there are areas of jurisdiction in this federation, and they are the responsibility of the provinces. Why not increase health transfers to the provinces and Quebec, which is something they have been calling for?

When we talk about health transfers, we are talking about increasing the federal portion to 35% of expenditures, or $28 billion per year, which represents $6 billion for Quebec alone. That needs to be ongoing funding, not just a sexy press announcement about a one-time shot of $2 billion to show just how generous the fine Canadian government is. That is smoke and mirrors. The pandemic was temporary, but the problems with the health care system have long been an issue and they are not going away.

Of course, then there are seniors. Those 65 and older suffered the most during the pandemic. The government still has its head stuck in the sand.

I see people are looking at me with interest. Earlier, when I was being asked questions, I was expecting to hear that they were there for seniors, that they increased old age security starting at age 75 and that they handed out $500. Those are all temporary measures. We want to see an increase to old age security starting at age 65 so that we do not have two classes of seniors. That is important.

There are other measures in Bill C‑8, including the underused housing tax. We have expressed our reservations about who would implement it and how it would work. Essentially, will a 1% tax actually be effective, considering countries like France have taxes as high as 12% or 13% the first year and 25% the second year? That may be more effective. Why not go a bit further? Again, it is all in the execution.

As far as help for businesses is concerned, we also agree. It is good that the deadline for repaying Canada emergency business account loans has been pushed back, but that is not enough. We have proposed other measures.

The Canadian Federation of Independent Business has also sounded the alarm, saying that its members are struggling. They have taken on heavy debt loads, and the concern is that many of these businesses will not weather the crisis.

For example, why are we not providing more support to brick-and-mortar businesses facing unfair competition from e‑commerce? That could be a solution. We could also decide to make a larger share of the loan non-refundable. Why not help businesses set up online purchasing and electronic marketing so they can compete?

There is also the issue of shipping costs. I do not understand why it only costs $2.50 for a Chinese company to send a package to Canada when it costs me $20 to send a package to Lac‑Saint‑Jean. Something is not right. Can we help businesses with shipping?

There is also the $2 per book to help bookstores.

These are all Bloc Québécois proposals. These are suggestions we have made, and we will be there to collaborate if the government wants to make improvements.

Some members have given speeches about agriculture and education and a tax credit for electronic devices. These are good measures, but they are too small. Let us get serious and provide appropriate support to our farmers and teachers.

[Kevin Lamoureux, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons]

Madam Speaker, the member made reference to the property tax issue and health care transfers. It is important that we recognize that members of the Bloc Québécois very much would like the breakup of Canada. At the end of the day, Bloc members would ultimately argue that Canada should be nothing more than an ATM from which cash would just flow to provinces.

The Bloc members do not recognize that within Canada is a great federation with provinces and territories and with incredible leadership from indigenous communities. It is a nation that makes for the best country in the world to live in. This means that the national government does have some leadership roles to play, whether in housing or health care, according to the Canada Health Act. I wonder if the member feels that, maybe for the rest of Canada, Bill C-8 is a good thing.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I am pleased to see that at least one person understands what we want. Ultimately, what we want is for Quebec to be independent. In the meantime, why are we here?

We are not here to cause trouble. We are here to salvage something from the wreckage and to work together in a positive way. That is what we try to do every day. I would like the parliamentary secretary to understand that part too. It is all well and good to keep repeating that we are trying to pick a fight, but I think that, if the parliamentary secretary is even the slightest bit serious, he will see that we always propose real solutions.

What we want is respect for the essence of the contract that was signed behind our backs for as long as we are stuck with it.

[Dave Epp, Conservative, Chatham-Kent—Leamington, ON]

Madam Speaker, I appreciated my hon. colleague's comments about agriculture. I would like his opinion on the different approach we are taking to the carbon tax on farm fuels. The government is proposing that the farmers act as the bank account for the government. This is setting aside the fact that $1.73 per $1,000 of expenses does not come close to covering the cost of the carbon tax. What would the member's opinion be on the utility of having the farmers be the bank account for the Government of Canada versus granting an exemption up front?

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I thank my colleague. I really enjoy working with him on the Standing Committee on Agriculture and Agri-Food.

Obviously, he wants me to talk about Bill C-234, so that is what I will do. The Bloc Québécois is extremely rational. We want to protect the environment in a way that makes sense. The reason we are supporting this system is that there is currently no other alternative. However, we need to do a lot more than this. That is why we are proposing an environmental partnership with our farmers, something serious that will not be controlled by the great, all-knowing Canada.

We need to decentralize funding for farmers, these entrepreneurs, so that they themselves can bring in technological and environmental innovations to improve yields. These innovations must be recognized, and compensation must be given for them. That money needs to be available to farmers for the next innovation. If we trust our farmers, I guarantee we will not be disappointed.

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, I am sure that Quebec is no different than any other province in that the citizens of these provinces are having a terrible time finding affordable housing. This is one of the areas where we are all in agreement that it takes all levels of government working together in order to provide a supply.

In my riding, we still have many constituents who have benefited from the very successful co-op housing program of the federal government of the 1970s and 1980s. I wonder if my hon. colleague can comment on whether co-operative housing and federal support for building co-op housing in Quebec would be a significant way to help people of Quebec develop at least one model of affordable housing.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I thank my colleague for the question.

The federal government certainly has a role to play, but the parliamentary secretary opposite will be happy to hear that the what the federal government needs to do here is to provide funding, because this is Quebec's jurisdiction. That is fundamental. My colleague said that he is sure that Quebec is no different than any other province, but it is a little different. I am not trying to cause trouble. We are here to teach others about the reality in Quebec.

Quebec's AccèsLogis program is not being taken into account. I must point out that the last time there was money for social housing, the government transferred money to the other provinces but took three years to send the money to Quebec.

We are behind, which is not right.

[Mark Gerretsen, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons (Senate)]

Madam Speaker, I rise today to speak to Bill C-8, but like some of my colleagues who have spoken before me, I too want to bring up the fact that I am gravely concerned about what we are hearing coming out of the Supreme Court of the United States, the leaked document that suggests that it will be rolling back its ruling on Roe v. Wade. I think it is incredibly concerning. I think that, as a global community, we should be concerned about such a regressive form and attack that the United States is taking as it relates to such an important issue.

Equally as alarming, I am very concerned that the leader of the Conservative Party sent out an email to all of her MPs today telling them that they are instructed not to speak to the leaked document that has come out. I see some people shaking their heads, so I better quote this for them. It says, “Conservatives will not be commenting on draft rulings leaked from the Supreme Court of the United States.”

That was sent to Conservative members by the Leader of the Opposition this morning around 9:00 a.m., and I think that the Conservative opposition leader should allow her MPs to stand up and say exactly what they think about this because I think it is extremely problematic. Conservatives should stand united with the vast majority of Canadians in their feelings toward this.

Nonetheless, we are here to talk, once again, about Bill C-8. Bill C-8 is the bill that keeps coming up in the House. It is, for some reason, the hill that the Conservatives have chosen to die on, and I do not understand why.

This is a fall economic statement implementation act from the fall of not this year but last year. It is very likely that budget 2022 may be passed before we actually see the fall economic statement of 2021 passed. In any event, it is there to provide very important supports for Canadians during the conclusion of, and coming through the end of, the pandemic and into the endemic state that we are going to see COVID enter into.

For this to be the hill that Conservatives have chosen to die on is absolutely outstanding to me. I cannot, for the life of me, understand their strategy.

This is because most times, when a political party chooses an issue that will be the issue that it will define itself by through filibustering and doing everything possible to influence the way the House treats it, there is a common theme behind their approach. Normally, if it is something like, for example, we were suddenly going to do something dramatic to the health care transfers, I imagine that the Bloc Québécois would put up an endless fight on that, and I think that everybody on this side could appreciate and understand where they were coming from, given the fact that they raise it on a daily basis.

The Conservatives are not doing that. They seem to be all over the place in their approach when it comes to Bill C-8. They are picking and talking about this little bit, and then they are talking about another thing over here. Then they are talking about farmers. There is no common theme. I am left to conclude that the only common theme is the absolute stalling of Parliament, doing whatever necessary, for whatever reason, for any reason at all, to make sure that legislation cannot get through the House.

The rationale for their approach to Bill C-8 is entirely politically motivated. I do not know if they have just dug their heels in so far that they are now just saying, “Well, we have come this far, we may as well not stop now.” They need to explain to the House what it is that is so offensive within this piece of legislation.

I have heard Conservatives talk about the fact that they have some concerns about stuff that is missing from this legislation. That is fair. I think that is a good way to be critical about it. It is part of the democratic process, but it went to committee. It came before the House, was debated, went to committee and was discussed. Ideas were put forward, and I imagine some ideas were adopted and some ideas were shot down. Then it came here, and we are debating it again. That is the democratic process.

As I said earlier to the member for Kamloops—Thompson—Cariboo, one wins some, and one loses some. One gets some, and one does not get other things. At the end of the day, we eventually should be voting on a piece of legislation that we do know is going to impact and help a lot of Canadians.

I bring this up, because on this bill at report stage alone, as of my count yesterday, 51 Conservative members had already spoken to it. That does not include today. Just for comparison, and this is before today, four members of the Bloc spoke to it, two members from the NDP, two Green members and four Liberals. That is just to put it into context for members. The Conservatives have monopolized the time of debate on this particular issue.

The Conservatives are going to stand up and say, “Well, that is part of the democratic process: rigorous debate.” Of course it is. It is important to discuss and bring forward members' ideas, but it is very clear to people after a while that we have passed the threshold of vigorous debate, and they are just being obstructionists for the sake of being obstructionists.

There is no desire among the Conservatives to actually see this go through. They just want to ensure that they can inflict as much damage as possible, in terms of allowing this government to move forward its political agenda, and nothing made it clearer than when we debated the motion yesterday about extending sitting hours. One would have thought we had done something dramatically unparliamentary and undemocratic: those two terms, by the way, were brought up by the Conservatives. One would have thought we had done that, but all we did was say, “Let us debate more. Let us have more time to talk into the evenings and all the way until midnight.” The Conservatives had a problem with that, so they wanted to ensure that we could not even do that.

Members will forgive me if I come off as being very cynical about it and as assuming that there is some ulterior motive here. I cannot seem to wrap my head around why the Conservatives would take this approach, again, on a bill that would provide supports to Canadians. It is not a hill that, in my opinion, any political party would be willing to die on, but the Conservatives have chosen to do that.

In the last few minutes that I have to speak, I want to talk about some of those incredible supports that were introduced in the fall economic statement, which we are talking about on May 3.

I will speak specifically to the one that really is important, and I think it should be to all members of this House. This is supports for safe schools and teachers. This is about increasing the ability to provide quality air ventilation in schools. This is about allowing teachers to claim certain expenses on their income tax. This is stuff that none of the 50-plus Conservatives who have spoken has brought up. They have not commented on them at all. I am not just talking about being against them: they have not commented in favour of them, either. However, those are some of the supports we are talking about here. Teachers are literally beyond the deadline to do their taxes for 2021, and they cannot, because the Conservatives have still held this issue up.

There are so many other things, such as employment insurance details, supports for businesses and the underused housing tax act. These are all things in here that, in my opinion, should be passed. If we missed stuff, and members of the Conservative Party are still very upset about the fact that they have been missed, then they have representation on the finance committee and should bring forward a motion. They should go and garner support from a majority of members of Parliament on the committee, have a study on it and then make a recommendation to Parliament. That is how this body works. That is how the democratic process works in our chamber, and that is certainly how I would encourage the Conservatives to approach it, despite the fact that they have completely chosen not to do that.

I am running up against my 10 minutes, but I am very glad that we finally have some time allocation on this bill so that we can get moving on it and pass the fall economic statement from the fall of 2021.

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Madam Speaker, it is a pleasure to join the debate and ask some questions of my colleagues across the aisle.

Just for context, for the people at home who love watching CPAC, the member who just spoke, the member for Kingston and the Islands, and his colleague, the member for Winnipeg North, have the responsibility to help get the legislative agenda through the House for the Liberal government. That is why they are little testy right now. It is their job to make sure the legislation gets passed that the government wants and that is its priority.

Those members are upset: They basically got their hands slapped because they were not getting the job done. That is why the members are so upset. Unfortunately, this is probably the fourth time the member for Kingston and the Islands has spoken on this bill. The biggest problem he has is that when he goes to the PMO, they are asking him why he is not getting the job done. That is why he is a little more animated in his speech today.

Quite frankly, I do not think he is delivering on the promises he made to the Prime Minister.