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

This bill is from the 44th Parliament, 1st session, which ended in January 2025.

Sponsor

Chrystia Freeland Liberal

Status

This bill has received Royal Assent and is now 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 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

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

Debate Summary

This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-8 is legislation to implement measures from the fall 2021 economic statement, including tax credits for small businesses to improve air quality, a tax on underused housing owned by non-residents, and funding for COVID-19 rapid tests and proof-of-vaccination programs. It also sets a six-year limitation period for the Canada Emergency Business Account (CEBA) loan repayments and provides additional funding to provinces and territories for ventilation improvements in schools. The bill addresses housing affordability, supports businesses affected by the pandemic, and aims to ensure a safe return to classrooms.

Liberal

Supporting Canadians through COVID-19: Liberal members emphasized that Bill C-8 contains measures to protect Canadians' health and safety, support businesses, improve ventilation in schools and commercial buildings, and address housing affordability during the COVID-19 pandemic. They highlighted the importance of ventilation in schools and commercial buildings to reduce the risk of COVID-19 transmission.
Economic Recovery Measures: The bill proposes measures to help businesses improve their ventilation and air quality systems, offering a refundable tax credit for eligible small business expenditures. They also highlighted the Canada Emergency Business Account (CEBA) program and extended repayment deadlines for CEBA loans to support short-term economic recovery and offer greater repayment flexibility to small businesses.
Addressing Housing Affordability: Bill C-8 seeks to address housing affordability through the implementation of a national annual 1% tax on the value of non-resident, non-Canadian-owned residential real estate in Canada that is considered to be vacant or underused. The goal is to curb foreign investment and support those struggling with rent increases and housing shortages.
Criticizing Conservative obstruction: Several Liberal members criticized the Conservative Party for stalling and filibustering Bill C-8, preventing important supports from reaching Canadians. They argued that the Conservatives' actions were politically motivated and lacked a clear rationale, as the bill contains numerous beneficial measures for farmers, teachers, and businesses.

Conservative

Opposes excessive spending: The Conservatives criticize Bill C-8 for allocating over $50 billion of taxpayer money, much of which is borrowed. They express concern that the Liberal government is attempting to push the legislation through without adequate oversight and accountability.
Inflation and interest rates: The Conservatives highlight the current inflation rate of 6.7% and the increasing interest rates. They feel that the Liberal government should taper off spending, but the budget released in 2022 included $56 billion in new spending.
Against vaccine mandates: The Conservatives express concerns about Part 5 of Bill C-8, which relates to COVID-19 proof-of-vaccination initiatives. They see the mandates as punitive towards those who have chosen not to be vaccinated, and express concern with federal mandates conflicting with provincial rules.
Carbon tax burdens farmers: The Conservatives believe the government should extend the carbon tax exemption to propane and natural gas for farmers, as they are essential for heating and grain drying. They propose exempting farm fuel from the carbon tax, allowing farmers to reinvest those dollars into their operations.

NDP

Critiques on inflation discourse: The NDP criticizes the focus solely on government spending as the cause of inflation. They highlight studies suggesting that up to 25% of inflationary pressure comes from companies increasing prices beyond their increased costs and argue for regulation to prevent businesses from exploiting Canadians.
Addressing wealth inequality: The NDP argues that addressing wealth inequality is crucial for solving the housing crisis, suggesting taxing the wealth of the richest Canadians to invest in priorities like housing, emissions reduction, and healthcare. They blame lowered corporate tax rates for enabling the wealthy to further accumulate wealth through real estate speculation.
Toxic drug crisis response: The NDP criticizes the government's inadequate response to the toxic drug supply crisis, pointing out the failure to acknowledge the public health emergency in the fall economic update and the insufficient funding allocated to address the crisis. They advocate for addressing the root causes of problematic substance use, investing in harm reduction, and ensuring access to treatment and recovery services.
Economic costs of drug policies: The NDP emphasizes the economic costs of the war on drugs, highlighting how criminalization leads to higher healthcare costs and burdens the health and criminal justice systems. They cite evidence suggesting that investing in addiction treatment yields significant returns in reduced crime and healthcare costs, advocating for a shift towards a health-focused approach.

Bloc

Opposes underused housing tax: The Bloc Québécois opposes the underused housing tax in Bill C-8, viewing it as a federal intrusion into provincial jurisdiction over property taxes. They argue that the federal government should collaborate with Quebec and the provinces on housing initiatives.
Calls for increased health transfers: The Bloc calls for a significant increase in federal health transfers to Quebec and the provinces, advocating for an immediate payment of $28 billion annually with a 6% transfer increase. They argue that the current 3% increase is insufficient to address the needs of the healthcare system.
Seeks improvements to CEBA: While acknowledging the extension of the CEBA loan repayment deadline as a positive step, the Bloc seeks further improvements to the program to better support small and medium-sized enterprises. They propose measures such as increased loan forgiveness and support for businesses in e-commerce.
More action on labour shortages: The Bloc believes more needs to be done to address the labour shortage, suggesting tax credits for seniors who continue to work and faster processing times for immigration applications. They also raise concerns about the impact of fertilizer taxes on farmers and the cost of groceries.

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Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:50 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Madam Speaker, for the record, I am way less animated today than I was yesterday. I am sorry that member missed that speech.

We heard the reality in his question. That member said that this is a priority for the PMO. This bill, and the details of this bill, should be a priority for every member of the House. The supports in here are for teachers and small businesses. The Conservative member for Regina—Lewvan basically said in his question that this is not a priority for the Conservatives but that it is a priority of the PMO, and that is the only reason why this side of the House wants to get it passed.

Not everything comes down to a political agenda. From time to time, even though the member might not realize this, we are here to serve Canadians.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:50 p.m.

Bloc

Simon-Pierre Savard-Tremblay Bloc Saint-Hyacinthe—Bagot, QC

Madam Speaker, frankly, I thought that was a rather strange speech. The member spent a lot of time talking about the official opposition instead of his government's bill. That was an interesting choice to make.

Since my colleague encouraged the opposition to support the bill and tried to get the support of a majority of opposition members in committee, I want to ask him how this works now that one of the opposition parties is systematically supporting the Liberals.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:50 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Madam Speaker, the only way this got back here is if a majority of the members at committee voted in favour of it. That is the only way that the report would have gotten back to the House. Clearly, that happened at committee.

The member said that he found my speech to be unusual. Did he listen to the 55 Conservatives who have spoken to Bill C-8 just since report stage? It was literally the same speech over and over again, with no central theme to it. There was no central theme to attacking a particular portion of it.

This is not the hill to die on, yet Conservatives continually put themselves in a position as though Bill C-8 is the be-all and end-all.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

Madam Speaker, in addition to the toxic drug supply crisis, Canada is experiencing, as we know—

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

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

Could we have some silence to actually hear the questions and the answers? Thank you.

The hon. member.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

Madam Speaker, thank you, I really appreciate that.

In addition to the toxic drug supply crisis, Canada is experiencing a broader mental health crisis as we deal with the impacts of two years of the pandemic. COVID-19 highlighted what many of us already knew, which is that our mental health care system is woefully underfunded. The Liberal government committed, in its election campaign, to establish a mental health transfer with an initial commitment of $4.5 billion over five years. However, we have yet to see any concrete action or fulfilling of that promise to make it a reality.

We know that mental health is health, and Canadians deserve to be able to access the mental health supports they need without worrying about barriers such as cost or availability. This week is Mental Health Week in Canada. I ask my colleague this. Is this one thing that we could all unite behind as parties, and have empathy for those who need support for mental health? When will the government be moving forward with the transfer?

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Madam Speaker, I would agree with the member 100%.

The member brought this issue up yesterday. I asked him a question about his private member's bill, and he provided some feedback on what he was hearing throughout the country when he was touring around, talking to people about it.

We have come a long way in our understanding and our appreciation of mental health, in terms of the genuine health challenges we have around mental health. I would be willing to work with this member, as I know many members on this side of the House would, to do and provide more, in terms of mental health supports.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

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

Resuming debate.

The hon. member for Hastings—Lennox and Addington will have about two minutes before Statements by Members.

The hon. member.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

Conservative

Shelby Kramp-Neuman Conservative Hastings—Lennox and Addington, ON

Madam Speaker, I will be splitting my time today with my hon. colleague for Sherwood Park—Fort Saskatchewan.

I am pleased to rise today to give my second speech on Bill C-8. I have always indicated my support and preference for proper scrutiny of the bill as it comes through this place.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

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

Could we have some quiet please so we can actually listen to the speech? Thank you.

The hon. member.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 1:55 p.m.

Conservative

Shelby Kramp-Neuman Conservative Hastings—Lennox and Addington, ON

Madam Speaker, earlier this week, I spoke to the House about the importance of allowing Parliament to scrutinize legislation. Imagine my dismay when I glanced over the Notice Paper later that day to see what the government House leader had placed on notice.

It was a motion that would mark a severe departure from the normal practices of this place and set a precedent that could easily be abused by current and future governments. Parliament is supposed to be a legislature based on collaboration, not coercion. While I am absolutely in favour of increased scrutiny of legislation, this motion would give the Liberals and the NDP enablers the power to adjourn the House on any whim of any minister.

I would note the Liberals chose their executive designation, a minister, as an enabling mechanism, not a member. We should all be wary when the executive tries to worm its way into the proceedings of this place. It is 2022, not 1640.

In my earlier speech, I also highlighted just how important the role of a parliamentarian is. We are here to scrutinize the spending of public funds. I will remind my colleagues of the two maxims that govern this institution: One, the executive should have no income that is not granted to it or otherwise sanctioned by Parliament. Two, the executive should make no expenditures except those approved by Parliament, in ways approved by Parliament.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 2 p.m.

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

The hon. member will have almost eight minutes to conclude her speech after question period.

Statements by Members, the hon. member for Burnaby North—Seymour.

The House resumed consideration of the motion that 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, be read the third time and passed, of the amendment, and of the amendment to the amendment.

Economic and Fiscal Update Implementation Act, 2021Government Orders

May 3rd, 2022 / 3:25 p.m.

The Deputy Speaker Chris d'Entremont

When we last went off, the member for Hastings—Lennox and Addington had the floor. She has eight minutes left and five minutes of questions and answers.

The hon. member for Hastings—Lennox and Addington.