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 / 1:35 p.m.


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Conservative

Stephanie Kusie Conservative Calgary Midnapore, AB

Mr. Speaker, I would like to thank my colleague.

First, I believe that we can eliminate the EMC. Second, we have to look to automation. Finally, we must find incentives for Canadians to work.

I would like to mention that I now wear clothing when I paint.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:35 p.m.


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Conservative

Ted Falk Conservative Provencher, MB

Mr. Speaker, this is my first opportunity to make a speech in this session of Parliament, and I want to thank the constituents of Provencher for once again giving me the privilege to be their voice in Parliament.

I also want to take this time to thank the member for Durham for his service to our country and the Conservative Party, and to welcome the member for Portage—Lisgar as the new interim leader of the opposition and leader of the Conservative Party.

I am pleased to have this opportunity to speak to this bill. On this side of the House, we recognize that inflation is a crisis. We understand how hard it is for folks to put food on the table, and we recognize what the government does not: that it is the government's policies that are driving this inflation. It is the government's lack of fiscal responsibility that has led to more dollars chasing fewer goods. It is the Liberal vaccine mandate that has led to the fractures of our supply chains, our transportation industry and the divisions being created in this country, and it is the Liberals' arrogance that has led to tens of thousands of hard-working, freedom-loving Canadians to occupy the space in front of this House begging the government to hear their voices.

With that in mind, I would like to use my time today to address part 5 of this bill, which is the $300 million to support proof of vaccination initiatives. Both Saskatchewan and Alberta have indicated they will be dropping restrictions, mandates and vaccine passports. Ontario is considering the same, and many premiers have been talking about transitioning to the endemic stage. This is no time to be tossing another $300 million at proof of vaccination initiatives.

I have been clear from the beginning that I do not support vaccine mandates. I believe they are not charter compliant. I believe they are discriminatory and cause division. What we need right now in this country is not more name-calling or othering. What we need is unity. No one should lose their job, their business or the opportunities they would otherwise be entitled to for what ought to be a personal, private, medical choice, so today I want to take the rest of my time to read a letter from one of my constituents. His name is Terry. Terry is on the verge of losing of his business because of the Liberal government's policies, and I want the Liberal government to hear what he has to say.

This is a letter I received in the last few weeks unsolicited, and I have his permission to share it with the House, and indeed all Canadians, today. This is what Terry stated:

“I've been running a small trucking business for the past nine years. I used to be just self-employed and running one truck. With the onset of COVID in 2020, I thought that this would disrupt my operations. Thankfully, that wasn't the case. Transportation was deemed an essential service that didn't warrant disruption. As a result, a year ago I was finally able to procure more customers and expand my operations to include additional owner-operators and company truck drivers.

“In the last couple of months I could see things shifting and potentially disrupting business operations and now it's upon me: a vaccination mandate at the Canada-U.S. border that prevents non-vaccinated individuals from crossing for business-related purposes. I am not vaccinated. I have no interest in being vaccinated. Why? Simply because none of what the government agency, federal or provincial, says is consistent or logical. The goalposts are constantly changing. What was compliant or acceptable yesterday is no longer the same today. This contradicts that rule and so on and so forth.

“These are my issues. We were once told that the vaccine will prevent you from getting COVID. That has proven to be false. Nobody knew that, but that didn't prevent the powers that be to spout ‘get vaccinated’. There is absolutely no shortage of stories all over the world in every sector, politicians, sporting athletes, media, news personalities and just plain old folks everywhere that are vaccinated, double vaccinated and boosted. So many injections to prevent, prevent, prevent and it has shown to prevent nothing that we were promised it would prevent. But, hey, guess what, get vaccinated anyway, it's your best protection. Protection to what?

“I'm no longer able to attend any sporting events. I've been a hockey player for 36 years on many different levels and that has been taken away from me and I think of all others it's been taken away from. Our local rink in Grunthal, Manitoba didn't even open for activities this winter. Think about what that does to all sorts of kids and adults who use a facility like that for exercise and community interaction. I'm no longer allowed indoors to eat, but I can walk in and order for takeout. I am in the building. Shouldn't that constitute a threat to those who are in the dining area? Mask or no mask, if I had COVID, I'm sure people wouldn't want me nearby, but, for the sake of commerce, allow me in. My money is wanted, but not my presence.

“Here is the big one. It's now been proven that both the vaccinated and the unvaccinated can catch COVID and that both vaccinated and unvaccinated can spread COVID. We are all able to spread it, but vaccinated people are able to gather wherever, family gatherings, restaurants, movie theatres, sporting venues, etc. There was a time in the not so distant past that these would have been labelled super spreader events and frowned upon viciously, but now it's okay to let the people who can spread COVID to gather at will.

“They can spread it so easily but are without restriction, and somehow I'm labelled and tagged as the bad guy because I'm not vaccinated. I'm stuck in my house or inside my truck not interacting with the general public like the vaccinated are, but somehow this is my fault that COVID is spreading.

“All of that to say that I'm not sure what's going to happen to my business. I need vaccinated drivers now. It's getting tough to find them. People don't respond to being told what to do, and that's what this mandate is doing. There's resistance because there's a strong sense that governments are lying at every turn, while trying to force something on people that they constitutionally don't have the right to do. I made a choice to not get it based on the illogical and inconsistent messaging.

“I have absolutely no doubt that COVID has taken lives and that COVID has made the vulnerable very sick. I know people who have gotten sick and have passed away, and I am by no means denying that COVID has done these things. But I am saying that people have gotten it, dealt with and moved on from it, whether naturally or with treatment, and those people have an immunity that studies have shown to be 27 times better than anything that can be manufactured in the lab in the form of a vaccine. But that natural immunity is denied and not recognized. Why? Has anyone thought about where we'd be—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:40 p.m.


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NDP

Charlie Angus NDP Timmins—James Bay, ON

Mr. Speaker, I am rising on a point of order.

We are listening to falsehoods, medical misinformation and medical lies. We need to do better in the House than to allow the House of Commons to be used for anti-vax falsehoods and disinformation. Is he going to start reading from QAnon next?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:40 p.m.


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The Deputy Speaker Chris d'Entremont

I thank the member for the intervention, but it is bordering on debate.

I will ask the member for Provencher to continue and listen to some of the comments then.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:40 p.m.


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Conservative

Ted Falk Conservative Provencher, MB

Mr. Speaker, this is a letter sent by one of my constituents who is a young businessman trying to eke out a living and provide a living for his family and for the people he employs. This is his letter. This is not some abstract person who does not have an identity. This is a real constituent with real issues, and I am so disappointed that the member for Timmins—James Bay has been so disrespectful.

I am going to read a little further. The letter states:

“Surely you can see the incompetence of that kind of thinking. It's absolutely illogical in every sense of the term, and it's affecting hard-working, honest, productive individuals all over this country. People like me. People who are worried sick over where this is all going. People who are hoping the illogical spotlight of condemnation doesn't find them in their quiet corner of the world, where they just want to continue working and providing for their families.

“Well, that spotlight found me and every other person in the transportation industry that isn't vaccinated in an industry that is strained for workers already and could very well disrupt the strained supply chain that is struggling already. While I know that saying this isn't good for anyone on any level, maybe a severely disrupted supply chain is exactly what needs to happen to wake up the government and start thinking about the ramifications of their actions.

“I feel like people like me aren't being represented. There are no strong and audible voices being allowed to speak on my behalf. I'm dealing with the very real possibility of not being able to continue with my small business, and it feels like a blanket of defeat is starting to settle on me and I am fighting to keep from lying still and letting that happen.

“No wonder people are having depression, suicidal thoughts, a loss of purpose and feeling discriminated against. Every day is hard and all this sure doesn't help. If anyone cared about that, they'd listen and take action. I don't see that cavalry coming but it needs to. I wish I had a platform to voice all of this to politicians implementing all these mandates and rules and who could listen and understand where regular people like me are coming from, what our concerns are and take action to represent us, but I don't have that platform. Again, a blanket of defeat.

“Stop mandating and shutting everything down at every turn. Let people make their own choices. Aim to protect the truly vulnerable. Loosen the shackles on society and start opening up. Let people get back to some sense of normalcy and leave people alone who are driven to get to work and who have ambitions and provide labour and our services to others. People with pride and work ethic. People like me.”

That is a letter from one of my constituents who is just completely exasperated and feeling frustrated, feeling alone and feeling overwhelmed. We know that mental health has paid a huge toll for many folks during the last two years. His request to all politicians is that we would consider the plights of individuals like him who are being mandated to do something that they do not feel is good.

I am speaking directly to part 5 of Bill C-8, which would spend $300 million on providing proof-of-vaccination initiatives. We are looking at ways we can start to trim back our spending. Bill C-8 would put another $70-odd billion of money into the economy, which would further exacerbate the situation of inflation. It would continue to drive up prices.

We have heard, from many speakers throughout this past week, of the inflation that they are seeing at the grocery stores and at the gas pumps. At every corner, inflation is hitting them hard. This is $300 million we do not need.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:45 p.m.


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Liberal

George Chahal Liberal Calgary Skyview, AB

Mr. Speaker, I want to thank the member for Provencher for his speech, but I do not agree with much of what he said.

Members of my community have been stuck across the border because of the illegal blockades north of Coutts. The member spoke a lot about trucking and his concerns for the trucking industry, but what about the truckers who are trying to deliver goods and services? After working hard for days and weeks, they are trying to get home to their families.

Does the member support illegal blockades that prevent goods and services from entering our communities and prevent members of the trucking community from getting home to their loved ones?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:45 p.m.


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Conservative

Ted Falk Conservative Provencher, MB

Mr. Speaker, I want to thank the member for Calgary Skyview for his appreciation and concern for members in the trucking community.

We need to take a look at the whole picture here and see how our trucking industry is being so negatively affected by these mandates. Our statistics show that well over one-third of Canadians support these truckers, who are saying they need an end to these discriminatory mandates. It was not that long ago that the Prime Minister was calling our truckers the heroes of the pandemic.

Everybody else had the luxury of working from home and did not have to drive to the office. They had the luxury of locking themselves up and staying in their own little social bubbles. However, our truckers were the ones who went out there. They went wherever they were told to go to pick up goods to bring them back and make sure that our grocery store shelves—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:45 p.m.


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The Deputy Speaker Chris d'Entremont

Questions and comments, the hon. member for Timmins—James Bay.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:45 p.m.


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NDP

Charlie Angus NDP Timmins—James Bay, ON

Mr. Speaker, I note that medical workers in Toronto are being told not to wear their medical clothes outside this weekend because of the threats they are facing. I hear the Conservatives calling this a “vaccine vendetta”. We have descended so far down that our medical teams, which are keeping people safe, have to listen to what the member is saying, the misinformation and the vaccine lies that have been spouted. He keeps quoting this mystical trucker who cannot go into a restaurant because of provincial legislation and who cannot cross the border because the Americans will not let him, yet the Conservatives stood by as people came here and desecrated the Tomb of the Unknown Soldier. They stood as upside down Canadian flags were waved with swastikas and they called them freedom fighters. This is the face of vaccine disinformation, and this is the face of the Conservative Party. Shame on them.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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The Deputy Speaker Chris d'Entremont

We have a point of order from the hon. member Edmonton Manning.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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Conservative

Ziad Aboultaif Conservative Edmonton Manning, AB

Mr. Speaker, the member must smarten up today. He is being unreasonable and that is not acceptable

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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The Deputy Speaker Chris d'Entremont

The hon. member for Timmins—James Bay.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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NDP

Charlie Angus NDP Timmins—James Bay, ON

Mr. Speaker, it is really distressing to see the Conservatives waving their fists at us—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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The Deputy Speaker Chris d'Entremont

I think we are getting into debate. I would prefer it if the member for Provencher could answer the question before him.

The hon. member for Provencher.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 1:50 p.m.


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Conservative

Ted Falk Conservative Provencher, MB

Mr. Speaker, I do not really know what the question was from the member for Timmins—James Bay. I think he was trying to stand on his political soapbox again and make some kind of statement. However, I will say that as Conservatives, we have deep respect and admiration for all of our health—