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

March 28th, 2022 / 1:15 p.m.

Conservative

Brad Redekopp Conservative Saskatoon West, SK

Madam Speaker, there are so many ways to answer that question, but I think I am going to focus on this: Did we need to spend money during the pandemic? We did. Was that money well spent, as the member asked? I would say in many cases it was not. I have seen many examples of organizations that received more money than they needed and businesses that received more money than they needed. We have lots of examples of people who were not even in Canada, inmates and all kinds of things. There was a tremendous amount of money that was not spent correctly.

At the end of the day we have to be very careful with Canadians' money, because this is the fundamental thing: It is not our, us in this room's, money. This is Canadians' money. This is money they earn and spend, and we have to be extremely careful and prudent in how we spend that money. When we put ourselves into debt, we are putting Canadians into debt, and we have to be extremely careful on that as well.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:20 p.m.

NDP

Randall Garrison NDP Esquimalt—Saanich—Sooke, BC

Madam Speaker, I listened with care to the member for Saskatoon West's speech and a couple of things seem to be missing. One was any concern about the impact of growing inequality in Canada. Yes, we have a rising cost of living, but it impacts some much harder than others.

Does the member share his interim leader's opinion that things like dental care are not needed or wanted by Canadians?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:20 p.m.

Conservative

Brad Redekopp Conservative Saskatoon West, SK

Madam Speaker, on the issue of dental care, a lot of Canadians have that coverage. Certainly there are some groups that would benefit from that, and that is why we believe that a targeted approach to those who need it is much more prudent.

However, we have to be very careful about how we spend money. We have to use extreme caution in committing to programs that are going to put debt onto our children and our grandchildren that we are going to be paying for and the costs of which are going to be growing and growing over time. We have to be extremely careful. We have to be wise in how we spend our money.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:20 p.m.

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Madam Speaker, I am concerned that the member for Saskatoon West suggested in his speech, and he is not the first member in his party to suggest, that Ukraine, or the United States or the EU, has asked Canada to build pipelines. That is not the case. Building pipelines takes many years in this country even if they had the green lights, which they do not. What they have asked for is an increase in supply in the short term and the International Energy Agency has asked for an aggressive plan for reducing demand through such things as cutting the speed limits by 10 kilometres per hour across industrialized countries around the world, improving access to public transit and maybe even making it free.

Would the member comment on the timelines involved to urgently help Ukraine and not put forward the fallacious argument that we need to build more pipelines?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:20 p.m.

Conservative

Brad Redekopp Conservative Saskatoon West, SK

Madam Speaker, this really highlights how some MPs lack the ability to understand how the world works and how business works. We do not have to mandate things. We do not have to tell companies or countries to do things. We have an opportunity. We know there is an opportunity to supply oil and natural gas to the world. The world is asking us for this. We need to supply that.

If we allow the market to work as it is supposed to, we would have pipelines that are supplying that oil and supplying that natural gas, taking the opportunity that is there in front of us and creating jobs, creating wealth and creating tax revenues for this country. Because some of us in the room do not understand how the real world works, we get confused and we try to impose things and all of a sudden things fall apart and we are lacking and missing out on opportunities that we could have for the residents of Canada.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:20 p.m.

Conservative

Rachael Thomas Conservative Lethbridge, AB

Madam Speaker, anyone who has shopped at a grocery store, filled up a car, eaten at a restaurant or paid a home heating bill, as I am sure many of us have, is well aware that the cost of living in Canada is in fact going up. It is more expensive than ever. For many Canadians, the burden is overwhelming. That is what I am hearing from the constituents of Lethbridge. They are feeling the pinch in a big way, but what is disheartening is that it did not need to be this way.

We have a problem in this country. We have a really big problem. That problem used to have one name, but now it is meshed together with a hyphen: the NDP-Liberal government. Its policies and the utilization of those policies have an effect on every single Canadian every single day. From coast to coast, Canadians are speaking out about the concerns they have with regard to the expense of living.

Today we are discussing the main estimates, which is a document that outlines a whole lot of spending. The new coalition government has brought this bill forward to seek authorization from Parliament to spend more than $190 billion. Wow. It is easy to speak in abstractions and generalizations, but we have to hone in and talk about the very people who are represented by this piece of legislation. When we do that, we see that the people have a voice that is largely being ignored by current policies.

The NDP-Liberals love to talk about how much they stand for all Canadians. Well, it is not the Canadians who disagree with them and have a different opinion or a different mindset. They are not valuable. They treat Canadians as victims in need of a big government. They do not look at Canadians as capable, hard-working, innovative and creative problem-solvers who are able to achieve success. Instead, the government struggles with a saviour complex. It needs to be needed. It wants to keep the people beholden to it; otherwise, it feels powerless. Numerous policies and handing out massive amounts of free cash keep the Canadian people enchained to the government. It is a form of slavery. It is cruel.

Today's government spending becomes tomorrow's taxes, but tomorrow has arrived. It is called inflation. It is here. The Prime Minister promised to grow the middle class, but in reality his policies are making it more difficult for Canadians to get ahead and make ends meet. Many have come into my office with their heating bill in hand, some even with tears in their eyes because they are overwhelmed by the cost of heating their homes.

Charlie and Emma are two who come to mind. They are seniors with a fixed income. Single moms have come in and talked to me about the costs incurred by filling up their vehicle with gasoline in order to go to work or take their kids to soccer practice or dance. Joe recently came in and had a conversation with me about paying school tuition. He wanted to know if there was anything I could do to help because he actually does not have the money to afford his tuition and eat this month. He has to make a choice. Families are having to weigh whether or not they can afford nutritious food for their families or whether or not they can drive 200 kilometres to see an ailing loved one. Ladies and gentlemen, this is the reality. It is not figurative. It is not theory. This is the reality.

Child poverty is increasing. Hundreds of kids in my riding go to sleep every night with empty stomachs. They wake up in the morning and go to school hungry. My region is one of the most severe in the country.

These are not made up stories; this is real life. These are people being impacted by government policy. To add insult to injury, the government will now move ahead with its punitive tax hike. The carbon tax will rise by 25% on April 1. It is no joke. It is confounding to think that when we face some of the highest costs of living, the government wants to impose yet another tax increase. The Prime Minister has claimed that it is all done for the sake of modifying people's behaviour, as if Canadians have a choice as to whether or not they are going to heat their homes or rural Canadians can choose whether or not they are going to drive to work. Wake up.

Let us talk about farmers for a moment. God bless them. Seriously, God bless them, because we are entering into a time in history when we need them more than ever. Instead of celebrating them and their incredible contributions to this country, the government is choosing to punish them. We are talking about men and women who actually contribute to environmental care through carbon sequestration, science and innovation, yet the government is going to be punitive. It is going to punish these individuals for feeding the world, for taking care of the environment and for stewarding the soil, the land, the air and the water. It is ludicrous. If the carbon tax really is about changing behaviour and about making the environment a better place, then farmers should be rewarded, not punished.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:25 p.m.

Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:25 p.m.

The Assistant Deputy Speaker Carol Hughes

Order. I know that hon. members are anxious to take part in the debate and to ask questions and give comments. However, I would ask members on both sides of the House who have been participating while this member has had the floor to please hold on to their thoughts and comments so they can give them at the appropriate time.

The hon. member for Lethbridge.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:30 p.m.

Conservative

Rachael Thomas Conservative Lethbridge, AB

Madam Speaker, when my Conservative colleagues and I raise concerns about how expensive life is getting, the government responds by saying, yes, but it has spent so much money and has cut so many cheques. It says, “You get some money. You get some money. You get some money. You all get some money.” It is as if spending money is the measure of success. Since when? Show me the metrics. Show me how government cheques are making life better than a paycheque. They cannot because there is no evidence. It is to the contrary.

When the Prime Minister took office, a typical home cost $435,000 in this country. Do members want to know what it costs now? It is $810,000. That is 85% inflation in just six years. Thirty-year-olds are stuck living in their parents' basement without a lot of hope for their future. Home ownership is out the window. Seniors cannot afford groceries. Workers cannot afford to put fuel in their car. Natural gas for home heating is up by 19%. I know it might be uncomfortable for the NDP–Liberal government to face this, but these really are the numbers. We do not live in an idealistic world. We are beyond the realm of theory, folks.

Since the start of the pandemic, the government has brought in $176 billion in new spending that is unrelated to COVID. The Liberals try to claim that all their spending is somehow making our lives better because COVID made them bad, but $176 billion was spent just for political reasons, folks.

What is the solution? How do we move forward? Well, it is with less government and more Canada. One of the primary responsibilities of government is to facilitate an environment of economic prosperity. This does not mean running our country into the ground through debt and taxation. No, it means putting policies in place that empower the people. Canadians want to be able to provide for themselves by earning a paycheque. However, instead of allowing them to have autonomy over their finances and their livelihoods, the government is butting in by taking money, putting it through bureaucracy, scraping a little off the top and pushing it out the other side. It does not make sense. Instead of promoting prosperity apart from government, the Prime Minister seems keen on ensuring that the only way Canadians can support themselves is with a government cheque. It is wrong.

The NDP–Liberals often accuse this side of the House, which is the true opposition, of being too political when we question this type of stuff, but we are not the only ones doing so. The Parliamentary Budget Officer recently reported, “It appears to me that the rationale for the additional spending initially set aside as ‘stimulus’ no longer exists.” It no longer exists, folks, which means stop the spending, stop printing money, stop pushing this country further and further into debt and stop punishing Canadians.

It is not a leader, a political party or the government that is going to restore economic prosperity and future success for this country. It is the Canadian people. This country needs individual Canadians to rise up and strive to reach their greatest potential. For this to happen on a mass scale, we need the government to get out of the way. The Canadian people are the problem-solvers, solution-makers and wealth generators this country needs. When each of us chooses to pick up our load and carry our responsibility forward, the entire nation advances. Let us empower the people.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:30 p.m.

Kingston and the Islands Ontario

Liberal

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

Mr. Speaker, prior to the member speaking, something absolutely remarkable happened in the House. A Conservative member of Parliament stood up in the House and referred to the Prime Minister as a dictator and then went on to talk, in the next sentence, about other dictators in this world, like Vladimir Putin. Not only is that an incredible disservice to the people of Canada, but think of what it means to the people of Ukraine to somehow suggest that the Prime Minister of this country is a dictator and to compare him to Putin and the incredibly audacious things he is doing to the people of Ukraine.

I am wondering if the member can comment on whether she agrees that the Prime Minister of Canada is a dictator in a democratically elected Parliament. We had an election just six months ago. Does she agree with the rhetoric that came from the previous member?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:35 p.m.

Conservative

Rachael Thomas Conservative Lethbridge, AB

Mr. Speaker, I just did a quick review in the dictionary. According to the Oxford dictionary, a dictator is a “ruler with total power over a country, typically one who has obtained control by force”. There are many Canadians who would hold the view that this applies to the Prime Minister of Canada. It is up to the Canadian people to determine that, and they will be determining that in the next election.

Here is the problem with Liberal logic. The Liberals like to make other people responsible for a problem that is not their own. I am not the one who made the statement in the House. Why am I being forced to answer for it? The Canadian people will answer for it in the next election. Bye.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:35 p.m.

Bloc

Mario Simard Bloc Jonquière, QC

Mr. Speaker, I—

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:35 p.m.

Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:35 p.m.

The Deputy Speaker Chris d'Entremont

Order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 28th, 2022 / 1:35 p.m.

Bloc

Mario Simard Bloc Jonquière, QC

Mr. Speaker, I will wait until my colleagues stop talking as there is quite a lot of chatter.

I admire the member for Lethbridge. However, I find it difficult to follow her logic. In her speech, she stated that spending money is not a measure of success. I agree with her, especially when it comes to oil.

I can tell her that the government bought a $21-billion pipeline, that another $30 billion in support was given to the oil industry during the pandemic and that, year after year, Export Development Canada gives about $15 billion to the oil and gas industry. We know that $78 billion was redirected to this industry in 2018 alone.

Does my colleague agree that we are far from being successful and that this is a waste of taxpayers' money?