Bill C-8

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

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

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

[Mark Gerretsen, Liberal, Parliamentary 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?

[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—

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

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

[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—

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

That is an issue for debate.

The hon. member for Battle River—Crowfoot.

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

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

[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.

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

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

[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.