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

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

Madam Speaker, I know the member did not try to mislead the Canadian public. Obviously, members can tell that I did not have any notes to ask that question. It came from constituents. I would ask him to apologize.

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

The hon. member is correct.

The hon. parliamentary secretary.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, I am saying that many of the Conservative members have the notes memorized. Those are the lines.

I realize the member does not have a pad and paper and is not reading from anything. I recognize that, but he is listening to the Conservative people in the back room, and those numbers they are giving are garbage. To say that there are three million—

[Some hon. members]

Oh, oh!

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

I ask the hon. members to try to keep the debate at a level that honours what we are trying to do here.

The hon. member had a point. He did not read any notes and he was asking for that to be recognized.

The hon. member for Beauport—Côte-de-Beaupré—Île d'Orléans—Charlevoix.

[Caroline Desbiens, Bloc, Beauport—Côte-de-Beaupré—Île d’Orléans—Charlevoix, QC]

Madam Speaker, while listening to my colleagues, I thought that a song might help soothe their nerves. Do not worry, I am not going to start singing. Instead, I will ask my colleague from the governing party a question.

I am a little concerned. In the fiscal update we are studying and in the government's recent statements, we sense that it is once more trying to interfere in one of Quebec's and the provinces' jurisdictions by meddling in Quebec's property taxes, even though the real cause of the crisis is the scarcity of affordable housing.

I would like some reassurance from my colleague in that regard. I am a little concerned by the fact that more attention is being paid to meddling with property taxes and the provinces' and Quebec's jurisdictions than to addressing the real problem, which is a lack of social housing.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, the 1% annual tax the member is referencing in her question has been, generally speaking, very well received by Canadians in all regions of our country because they understand and appreciate the impact it is having on housing speculation. At the end of the day, if it were up to the Bloc, all Ottawa would be is an ATM machine, and I believe Canadians expect more of their federal government than being an ATM machine.

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

Madam Speaker, I have heard many of the member's speeches in the House and am always impressed by his dedication to speak. I always encourage other people in the party to join that team.

One thing that really concerns me about this bill is the fact that it does not address key issues around climate change. We are in a climate crisis, and I think scientists are fairly firm on that. There needs more relevant action, but we are not seeing it from the government.

Specifically, one of the things we need to look at is how we are going to deal with emissions, especially from our homes. We know that right now a lot of people are struggling to make ends meet. One of the ways we could support low-income families is by encouraging them to do things that would make their heating bills go down and look at some of those key things. However, there is absolutely nothing that addresses this and makes sure that low-income families can access these kinds of opportunities.

I am wondering if the member could talk about when the government is going to take climate change seriously and actually take steps and actions that are going to help not only the environment, but those of us who are suffering the most economically.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, Bill C-8 is meant as an implementation bill for the fall update. There are many things that I personally would have loved to see incorporated into the legislation, but I recognized, even back then, that a budget would be introduced, and it was. It has been very well received. We have had very few questions on it from the opposition and I see that as a positive thing. We have a very proactive and progressive Minister of Environment who will not accept anything but a budget that reflects a lot of green. The Prime Minister has very much indicated his desire for green budgets.

The only thing that comes to my mind in Bill C-8 is the incentives for air ventilation or better quality air. They might help, albeit indirectly, with some of the renovations that would take place as a direct result of the bill. However, there is probably a list of things, if I could wave a wand, that I would have liked to see in a bill such as this.

[Clifford Small, Conservative, Coast of Bays—Central—Notre Dame, NL]

Madam Speaker, I have a few things on my mind about Bill C-8. Businesses had to meet the 40% or 50% thresholds for October, November and December sales, and I would like to know why the government caved to the hoteliers when they lobbied. It did not listen to the CFIB or CRA, and businesses that are down between 10% and 40% do not qualify for anything. That is thousands and thousands of small businesses in Canada, and I know because they come to me. They are friends of mine.

Does the member opposite know why that program was set up the way it was, with such inequities in it?

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

First of all, Madam Speaker, I am not hearing from the Conservatives or the New Democrats, although I can understand the Bloc, what they oppose in the legislation, and I see that as a good thing. The member referenced why there are no extended benefits. From the best I can tell, they go against what many of his Conservative colleagues are talking about. They are saying that we are investing too much in tax dollars in some of the program supports we are providing to small businesses. From day one, we have been supporting small businesses. Has it been absolutely perfect in all ways? I suspect not, and there has been a need to make modifications.

As to the question the member put forward, I do not necessarily know the details. If he wants me to get a more detailed answer, maybe he can come across the way and we can talk to the Minister of Finance or the Minister of Small Business to see if we can get a more detailed answer for him.

[Mike Morrice, Green, Kitchener Centre, ON]

Madam Speaker, to the question earlier from the member for North Island—Powell River, I would offer that it is not just about being green. It is important to follow the science on the climate crisis.

However, I want to ask a question for the member for Winnipeg North on a subject we do agree on, which is addressing the cost of housing. He mentioned the vacancy tax that is in the bill, specifically that this is an opportunity to ensure homes are for people to live in and not commodities for investors to trade.

As the member knows, there are other jurisdictions where vacancy taxes have been proposed at a higher amount. In Kitchener, for example, there was a 35% increase in the cost of housing last year alone. This is a 1% tax. Could he offer his reflection on the possibility of increasing that, if not in this bill, than in future bills, so we could move the vacancy tax towards one that could influence the speculation in our housing markets?

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, I appreciate the question. I believe that the government needs to work with the different stakeholders, in particular, our municipalities and others. I very much want to deal with the housing crisis in Canada today, and I believe that there are certain areas in which Ottawa must and has to play a leadership role.

In order for us to overcome the housing situation, not only do we have to start thinking about things such as housing co-ops and other forms of non-profits, how we can directly and indirectly support people on the issue of affordability to first-time homebuyers and so forth, but it is also critical that city governments in particular start looking at how we can increase the housing supply and minimize the speculation that takes place.

[Ed Fast, Conservative, Abbotsford, BC]

Madam Speaker, I will start by saying that I am seeking unanimous consent to share my time with the hon. member for Central Okanagan—Similkameen—Nicola.

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

I have received notice from all recognized parties that they are in agreement with this request.

All those opposed to the hon. member moving the motion will please say nay. It is agreed.

The House has heard the terms of the motion. All those opposed to the motion will please say nay.

It is agreed. The hon. member may proceed.