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.

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

February 4th, 2022 / 1:15 p.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Mr. Speaker, I wonder if the member will help me out and provide some advice in terms of what she would do.

A constituent of mine who was collecting GIS gave me a call indicating that her GIS was going to be cut back. When she explained the situation she said, “When I was collecting GIS, I was actually making some money on the side. I was collecting quite a bit in terms of babysitting.” As a result of collecting the babysitting money, it caused some issues in terms of her having not claimed it.

In situations such as this, are there any circumstances at all from the NDP's perspective where someone who maybe should not have been collecting the CERB should be obligated, in any fashion, to pay it back?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:15 p.m.


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NDP

Heather McPherson NDP Edmonton Strathcona, AB

Mr. Speaker, I am very disappointed that the member is blaming at-risk seniors for the situation his government has put them in.

Let me put a question back to him. Perhaps the member could tell me if he thinks there are any examples where a corporation that used money for the wrong things should be asked to pay it back. The government appears to think corporations never have to pay it back, even they are using it to pay scab labour in my riding so they can lock out their workers.

Instead of attacking vulnerable seniors, let us look at making it more equitable for them, please.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:15 p.m.


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Conservative

Ziad Aboultaif Conservative Edmonton Manning, AB

Mr. Speaker, I congratulate my colleague from Edmonton Strathcona on her speech, which touched on many points. One item I was hoping she would talk about is the housing crisis. Right now, we basically have a housing economy. The economy is run by the real estate industry, which is very dangerous for seniors, health care transfers and education. Everything has been affected by this crisis.

Does she agree that the government is just sitting on the sidelines and watching what is happening in what I call the biggest economic massacre in Canada?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:15 p.m.


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NDP

Heather McPherson NDP Edmonton Strathcona, AB

Mr. Speaker, my neighbour from Edmonton Manning and I share a beautiful city. I met with the mayor of Edmonton recently to talk about the housing crisis in Edmonton and the failure of the federal government to do what needs to be done, things like an indigenous housing strategy developed with the input of indigenous people.

Obviously, the housing crisis is desperate across the country, but one of the problems I see is the fact that we do not have a strong housing strategy for indigenous people in our country. That is something that has been promised and the government has absolutely sat on the sidelines and has not done anything to make that happen. We are well past the deadline.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:15 p.m.


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Bloc

Christine Normandin Bloc Saint-Jean, QC

Mr. Speaker, I would like to ask my colleague from Edmonton Strathcona the same question I asked the member for Kitchener Centre earlier.

The Bloc Québécois agrees with the NDP and the Green Party that underused housing should be taxed. What rubs us the wrong way, though, is the federal government grabbing a piece of the property tax pie, the one remaining area of jurisdiction it has not yet encroached on.

I think it would be more appropriate for the federal government to work with municipalities, because they should be the ones collecting this tax and using it for their infrastructure. They could even target more people than Bill C‑8, which currently sets out a lot of exceptions. What are my colleague's thoughts on that?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:15 p.m.


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NDP

Heather McPherson NDP Edmonton Strathcona, AB

Mr. Speaker, I thank my colleague for the question.

I am sorry, but I am going to answer in English.

I am learning. My French is a work-in-progress.

There needs to be intervention from all levels of government. It is important we have that. In the province of Alberta, it is particularly important that we are able to work with municipalities because our provincial government seems very unwilling to support some of these initiatives and has been a barrier to our being able to achieve the things we want to achieve at the federal, municipal and provincial levels. Absolutely, there is an opportunity for the federal government to work with municipal governments. If one has a government that is more open to that then maybe even provincial governments, but that is not the case in Alberta.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:20 p.m.


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Conservative

Stephanie Kusie Conservative Calgary Midnapore, AB

Mr. Speaker, it is always a pleasure to stand in the House and speak on behalf of the wonderful citizens of Calgary Midnapore.

What a week this has been. First, I would like to thank the member for Durham for his leadership over the last 18 months. I am truly grateful for the leadership he provided our party and for all of the incredible opportunities he gave me. I wish him, his wife Rebecca and his beautiful children Molly and Jack, Jack who is of course the same age as my son Edward, nothing but the very best as they go forward into the future.

I would also like to welcome our incredible new leader, the fantastic individual from the riding of Portage—Lisgar. I have such incredible respect for her as a parliamentarian who has really trenched a path forward here in the House of Commons in so many roles, as a minister in the Harper administration, of course as our House leader, as our deputy leader and now as our leader. I cannot wait for her leadership to unify us as Conservatives over the coming days.

Finally, before I get to the meat of my speech, I also want to make a special recognition to a special individual in my riding. Tyler Turner, raised in the community of Sundance, who won gold for Canada, the first gold in the World Para Snow Sports Championships. I am so very proud of this individual who was born and raised in my riding of Calgary Midnapore. I also thank my constituent and supporter Dale Bradley. It is really a special moment for Calgary Midnapore.

I am now going to get into the reason I am here today, which is to respond to the fall economic statement. The story that comes to mind is a very embarrassing story for me. I was in kindergarten at Sam Livingston School in my riding, about three blocks away from where my parents, who are now my constituents, still live. I was painting, I had on my paint smock, and I was so proud of the painting I had created. When it came time for me to remove my paint smock, unfortunately, I was wearing a dress that day that had an elastic around the shoulders. Upon removing my paint smock, my very good friend Kimberlee Crocker, who lived two blocks away from me, pointed to me and said, “Stephanie, you're in your underwear.”

I had never been more embarrassed in the first five years of my life than when, in that moment, I realized I had taken off my paint smock as well as my dress. I was standing there in my underwear. If I had something to say at that moment, and this phrase had not arrived yet in the world, I would have said, “There is nothing to see here.”

We could say that same thing about the fall economic statement. There is nothing to see here. We are coming up on 24 months of the pandemic. Unfortunately, Canadians had to retreat to their homes. In many cases, they were provided funding by the government, funding we supported, in fact funding we came back to the House time and time again to support as a result of the errors of the government. Nonetheless, we were good team players. We wanted to go along with what Canadians needed at that time, so we supported the measures that were taken.

Essentially what happened was that individuals had excess funds as a result of not being able to go out. Factory workers were not in the factories producing at the time because they were following government orders. As a result, we had too few goods and too many dollars resting among citizens. The result of that was too many dollars chasing too few goods. That got us into the situation we are in with this problem of inflation.

However, there were other problems, in addition to this fundamental problem. The government did not make it any easier for us to overcome this problem. First, there was the incredible overspending that we saw from the government, the overspending that continues to this very day. Certainly, as I stated, we were good team players. We went along with what Canadians required at the time. However, the government keeps bringing up, again and again, our refusal to go along with them on Bill C-2, another $7 billion, and quite frankly, that is because we were very concerned about the amount the government had spent at that time, as well as its continued spending.

In addition, the government did not start to take immediate economic action to account for the lack of supply. I have said often that if I had been the Prime Minister, I would have begun an immediate national inventory of agriculture, minerals, energy—everything from coast to coast to coast to start to reconsider what we have and what we need.

I actually thought that the pandemic would bring us into incredible new trading patterns around the world, with less reliance on China, but nothing of that sort was done at the time. In fact, we did not even start to begin domestic production of many things, including vaccines, in a timely manner. I am sure members will remember that we shipped our personal protective equipment overseas to China. In fact, when I was in a meeting just last week, the member for Abbotsford indicated that the mask he was wearing, which had been distributed by the House of Commons, was made in China. My point is that the government did not take action to immediately address that. Again, nothing to see here.

What do we need to do now? Well, I will tell us all, and I would like to thank Mr. David Dodge and the fall economic outlook from Bennett Jones for this information.

First of all, we need to stop spending. We need to stop spending at our current rate and seriously reconsider where our dollars go and whether every dollar that is spent is necessary to spend.

In addition, only incredible productivity in our nation will save us from this rising inflation. It is one of the only things that will save us. We need to continue to incentivize production within our nation and we need to start thinking about how we are going to do that. In fact, if the government spends money at this time, it absolutely must be for some type of productivity increase in the future, not the willy-nilly spending that we have seen up to this point, and again I say that up to this point, there is nothing to see here.

I will take a moment to talk about the labour impacts. I know this aspect was brought up in question period today by my colleague from Regina—Lewvan.

There have been 200,000 jobs lost, which is nothing to sneeze at. Throughout the recent months, the government has done nothing but try to take credit for the one million jobs it says it has created. The government did not create these jobs. This has just been a natural recovery from the pandemic; it has nothing to do with the government's positive actions, not at all.

In addition to that, the government talked about 106% employment. This is also a fallacy. This number is also inflated. The workforce has been shrinking as individuals, be it through retirement or moving somewhere else, have removed themselves from the workforce. With fewer workers but the same population, there will be higher employment, so the 106% figure is also a fallacy. There is nothing to see here.

What is most shocking is that the real impacts of the Liberals' inaction are completely lost on them. We saw in the fall session that they cannot state how much a package of bacon costs. Even the non-vegetarians cannot state what they pay for a whole chicken. A year ago I paid $10 for a whole chicken; I just paid $18 at Safeway for a whole chicken.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:25 p.m.


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Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:25 p.m.


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Conservative

Stephanie Kusie Conservative Calgary Midnapore, AB

They are heckling me. That was coming from a Prime Minister who had two nannies and a Deputy Prime Minister who only knows that the GDP is increasing at 4.6%.

I have used the phrase “nothing to see here” in a double sense. The government is trying to hide what it has not done; as well, I am indicating that no action has been taken. My point is that both are bad and neither is good, but it does not change the fact that there is nothing to see here.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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Milton Ontario

Liberal

Adam van Koeverden LiberalParliamentary Secretary to the Minister of Health and to the Minister of Sport

Mr. Speaker, I was amused, as I think everybody in the House was, to hear the funny anecdote about kindergarten. I really do struggle to see what relevance the story had to the conversation around Bill C-8, which certainly does have quite a lot in it.

I am sure you have read the bill. You say there is just nothing to see here, so I will read a quote, because I have heard the member speak about the importance of the arts: “Nice to see $60 million identified to support workers and the arts. The live performance industry has been struggling hard during COVID and we haven't seen nearly the same support that tourism and restaurants have, so they were really, really grateful for that support.”

Is the member opposite not happy to see some support for the arts and many, many other things, given that she must have read the bill before standing up today?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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The Deputy Speaker Chris d'Entremont

I will remind the member, though he did correct himself in the end, to direct questions through the Chair and not to address someone directly as “you”.

The hon. member for Calgary Midnapore.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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Conservative

Stephanie Kusie Conservative Calgary Midnapore, AB

Mr. Speaker, it is not surprising at all that a Liberal member of the House would take a story that is so personal to me, where I felt so much pain and embarrassment in my life, and try to make fun of it. He did not even try to relate to it and say he had something similar in his life. He is even laughing at me now.

This is not surprising. I certainly would not expect these members to understand economics, much less be able to have the simple human relation of an embarrassing moment, which I am sure everyone in the House has faced.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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NDP

Daniel Blaikie NDP Elmwood—Transcona, MB

Mr. Speaker, one of the things Canadians are contending with right now is massive increases in price in the housing market. In debate previously on Bill C-8, I heard a Conservative colleague of the member say that there really was not a need to see governments build more social housing units and that what was needed was to tackle the problem of money laundering. Certainly, we do need to tackle the problem of money laundering, but I think most Canadians expect that government will have to do substantially more and that the problems in the housing market are not simply a function of money laundering.

I am wondering if we could hear from the member some concrete proposals for what she believes government ought to be doing to tackle the issues in the housing market, which I would note predate the pandemic and the current government. Real estate prices have been having astronomical increases for some time now. What can government do in order to get a handle on the situation?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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Conservative

Stephanie Kusie Conservative Calgary Midnapore, AB

Mr. Speaker, I do have some concrete proposals, believe it or not.

First of all, the government can stop directing its benefits to those who money launder and those who buy arms with these funds. That would be a great start. If it could get some accountability within the benefits that it distributes, that would be a fantastic start.

Second, I think the best way to have a good housing economy is to have a good economy. When people have good jobs and are not overwhelmed by the price of groceries and gas, they can actually start to save money for homes. I think that is a fantastic thing. I will also add that we had a fantastic housing initiative put together by my colleague in our platform this last election. I really think the Liberal government should go back to our platform and review that housing strategy in an effort to move forward, because what they are doing is not working.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:30 p.m.


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Bloc

Maxime Blanchette-Joncas Bloc Rimouski-Neigette—Témiscouata—Les Basques, QC

Mr. Speaker, I want to start by congratulating my colleague from Calgary Midnapore on her excellent speech. I am pleased to hear that she enjoys painting, which I do as well. As we know, Quebec has produced some great painters, including Riopelle.

All kidding aside, we in the Bloc Québécois agree with my colleague on one thing, and that is the lack of concrete proposals for solving the problems with the scarcity and shortage of labour in Quebec.

In Quebec, there are currently one million job vacancies, which is double the number from before COVID-19. Of all the places in Canada, Quebec is the one where it is hardest for business owners to fill positions right now. More than 60% of businesses are struggling to find workers.

The Bloc Québécois has been making concrete proposals, such as boosting productivity through tax credits and stimulating research and development.

I would like my colleague from Calgary Midnapore to tell us what she thinks of the government's failure to come up with proposals to deal with the scarcity and shortage of labour.