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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

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 (2025) An Act respecting cyber security, amending the Telecommunications Act and making consequential amendments to other Acts
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

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

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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 aims to implement various provisions from the 2021 economic and fiscal update, along with other measures. The bill proposes funding for COVID-19 related initiatives like rapid tests, ventilation improvements in schools and small businesses, as well as support for proof-of-vaccination programs. It also includes tax credits for teachers and northern residents, and introduces a national tax on underused housing owned by non-resident, non-Canadians.

Liberal

  • Supporting COVID-19 measures: Bill C-8 builds upon measures in Bill C-2, providing targeted support for businesses affected by the pandemic, especially the tourism sector. The legislation includes $1.7 billion for rapid tests for provinces and territories to keep Canadians safe and healthy.
  • Proof-of-vaccination programs: The bill allocates $300 million to reimburse provinces and territories for proof-of-vaccination program expenses, which are essential for protecting Canadians and supporting the tourism sector.
  • Ventilation improvements: Recognizing the importance of ventilation in reducing COVID-19 transmission, Bill C-8 provides a 25% refundable tax credit for small businesses to improve air quality and allocates up to $100 million to provinces and territories through the safe return to class fund for ventilation-related projects in schools.
  • Addressing housing affordability: Bill C-8 introduces the underused housing tax act, implementing a national annual 1% tax on the value of non-resident, non-Canadian-owned residential real estate in Canada that is considered vacant or underused, to address housing affordability.
  • Extending business support: The bill extends the Canada emergency business account (CEBA) repayment deadline to December 31, 2023, allowing businesses more time to repay loans and qualify for grant contributions. It would also set a limitation period of six years for debts due under the CEBA program to ensure that CEBA loan holders are provided consistent treatment, no matter where they live.

Conservative

  • Government overspending: Members highlighted that the government is requesting billions in spending without allowing time to review already tabled reports, and indebting future generations. They suggest that this government fails to give Parliament enough time to review expenditures.
  • Address money laundering: Several members suggest that the federal government should focus on money laundering laws in Canada, as that is a significant contributor to high housing prices and has far reaching consequences.
  • Opposed to Liberal spending: The Conservatives are opposed to Bill C-8, saying it adds inflationary fuel to the fire and is not transparent regarding government expenditures. Several members stated that the current economic and fiscal update adds $70 billion of new inflationary fuel right to the fire.
  • Question restrictions: Conservatives believe the government needs to start looking past COVID-19, emphasizing that versions of COVID-19 are going to be with us for a while. They also argue that officials are telling us to start re-evaluating both the lockdowns and the way that governments are spending money.
  • Concerns on housing inflation: Members shared data showing average home prices have significantly inflated, citing government data. They argue that the government's solution to the housing crisis is more programs that inevitably fail and that continue to drive up prices.
  • Re-evaluate COVID policies: Members argue COVID-19 policy responses should continually grow and change in response to new evidence and that the questioning of science and analysis is necessary for scientific progress.

NDP

  • Bill C-8 falls short: While not finding anything particularly offensive in Bill C-8, the NDP feels it lacks the bold action needed to address the challenges facing Canadians. Members highlighted the pandemic, climate change, housing affordability, and the rising cost of living as issues needing more substantial solutions.
  • Criticism of Liberal policies: The NDP criticizes the Liberal government's handling of various issues, including clawing back benefits from seniors, failing to adequately address the long-term care crisis, and not making enough progress on pharmacare. They accuse the Liberals of prioritizing corporate interests over the needs of ordinary Canadians.
  • Housing affordability crisis: The NDP is highly critical of the government's approach to housing, arguing that it is inadequate to address the scale of the crisis. Members emphasize the need for more affordable housing options, rent geared to income, co-ops, and non-market solutions to relieve pressure on the housing market. They also point to broken promises such as banning blind bidding.
  • Supports for struggling Canadians: The NDP expresses concern about the challenges people face in accessing pandemic benefits. Members highlight the inadequacy of current support programs and the need for more accessible and generous assistance for those still out of work due to the pandemic.
  • Inequitable tax system: The NDP condemns tax loopholes that benefit the wealthy and corporations, suggesting that closing these loopholes could generate significant revenue to invest in social programs and address inequality. Members advocate for a fairer tax system that ensures the wealthy pay their fair share.
  • Focus on rural communities: Members discuss the need for changes to the northern residents tax deduction to better reflect the high cost of living in remote communities. They argue for a fairer system that goes beyond an arbitrary line on the map and provides adequate support to residents of rural and remote areas.

Bloc

  • Acceptance of some measures: The Bloc generally supports Bill C-8, particularly measures such as the new refundable tax credit for ventilation expenses, expansion of the northern residents deduction, the school supplies tax credit, and the refundable tax credit for returning fuel charge proceeds to farming businesses.
  • Provincial jurisdiction concerns: The Bloc has strong concerns about the federal government imposing a 1% tax on vacant or underused residential property owned by non-resident non-Canadians, arguing that property tax falls under municipal jurisdiction and sets a troubling precedent for federal interference in provincial matters, which are already fiscally strained.
  • Call for increased health transfers: A key issue for the Bloc is the ongoing underfunding of healthcare by the federal government. They advocate for an immediate increase in health transfers to cover 35% of healthcare costs, indexed at 6%, to address the weakened state of provincial healthcare systems, without strings attached.
  • Focus on labour shortages: The Bloc criticizes the bill for not addressing the labour shortage, calling for measures such as tax credits for young retirees to encourage them to continue working and streamlined processes for recruiting foreign workers, while also opposing measures that encourage commuter work at the expense of regional economies.
  • Affordable housing investments: The Bloc argues that the bill does not invest enough in social and affordable housing, and instead suggests the repurposing of federal properties. They believe that programs within the National Housing Strategy should be financially reconfigured to facilitate the acquisition of buildings by non-profits and co-ops in order to ensure affordability and reduce private sector control over the housing market.

Green

  • Bill is inadequate: Both Green Party speakers stated that they will vote for the bill, but find it inadequate. The measures in the bill are good, but do not go far enough to address the housing crisis or the economic fallout of the pandemic.
  • Underused housing tax: The Green Party believes that the 1% underused housing tax will not meaningfully discourage speculation from investors and that almost everyone is exempt from this tax. They suggest that the government should look at this tax again, and consider if it could be more serious about addressing the reality of the crisis.
  • Missed opportunities: The Green Party feels that there were missed opportunities in the bill to address the crisis in long-term care and to introduce a national pharmacare program. They suggest that the government should prioritize these issues in future legislation.
  • Vaccine equity: A Green Party member would have liked to see in this bill a commitment to move forward to get vaccinations to the developing world. Further, Canada needs to side with India and South Africa at the World Trade Organization and support a waiver under the trade-related intellectual property regime, such that developing countries can manufacture their own vaccines without patent protection for the larger pharmaceutical companies.
Was this summary helpful and accurate?

Economic and Fiscal Update Implementation Act, 2021Government Orders

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

Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

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

The Deputy Speaker Chris d'Entremont

Order. I can stand here and wait. I would like a reasonable debate on the topic at hand, which is Bill C-8.

We have time for a quick comment from the member for Lac-Saint-Jean.

Economic and Fiscal Update Implementation Act, 2021Government Orders

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

Bloc

Alexis Brunelle-Duceppe Bloc Lac-Saint-Jean, QC

Mr. Speaker, I was afraid I would not get my turn. I sense a bit of a lack of discipline on my right. I think having a leader would be good for them. Right now, it looks as though the Conservative Party has no clear position on the vaccine.

I sensed some unease in the House during my hon. colleague's speech. This unease did not come from the other parties, but rather from some members of the Conservative Party who were wondering what the hon. member was saying, when it is imperative to encourage people to get vaccinated.

I am not usually in the House on Fridays, but last night my wife called to tell me my 16-year-old daughter had contracted COVID-19. I found out last night. For that reason, I am staying here this weekend. I want to wish a speedy recovery to my daughter Jeanne, who is watching us right now because she is isolating at home.

My wife, Mylène, is taking care of Jeanne and Simone. They are required to isolate. My 18-year-old son, Émile, is at CEGEP out of town. He will not be able to see his sisters and mother this weekend because there are still people who are encouraging others not to get vaccinated. What is more, those people are in the House of Commons chamber. I think that is unacceptable.

Economic and Fiscal Update Implementation Act, 2021Government Orders

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

Conservative

Ted Falk Conservative Provencher, MB

Mr. Speaker, I think what we have here with Bill C-8 is a bill that is going to, again, inject unnecessary money into the economy. It is going to further exacerbate the situation that we have with inflation, and make it very difficult for everyday Canadians to keep up with the cost of living.

Economic and Fiscal Update Implementation Act, 2021Government Orders

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

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Mr. Speaker, it is good to enter into debate in this place. There are many topics, including very important issues surrounding Bill C-8 and its implications on our economy and the pocketbooks of Canadians. It is the failed fiscal policy, I would suggest, of a Liberal government that is so out of touch with Canadians that it cannot even acknowledge its failures. When the jobs report came out today, the Liberals had to amend their tired old talking points. During question period today, they amended their talking points. We are down 7% on the jobs that they claim have been recovered over the course of the pandemic, when Canadians are truly hurting.

I would like to first spend a moment to talk about the circumstances that we are facing here in Ottawa with the protests, and some other protests, convoys and whatnot across the country. Unity should be the first priority of any leader of any country, but specifically for the Prime Minister of Canada, a country that is vast and diverse, with people from all around the world and indigenous peoples who have been here far longer than our European founders.

The objective of any leader should be to unite their country. We have a Prime Minister who has been more focused on his narrow, personal political gain than on anything else. I would suggest that we see a country that is more divided than ever before. With west versus east, there is a level of western alienation. I can tell story after story of folks who are giving up on the idea of Canada. These are not separatists. These are folks who feel left behind by a Liberal Prime Minister who has divided Canadians for his own political gain.

There is urban versus rural. We see a greater level of that alienation. We do not hear that talked about as much, as about 90% of Canadians live in what we would consider major urban areas, yet the level of alienation that exists within rural Canada is very real. Policies such as the carbon tax may be great for somebody who can take public transit, yet the attitude of the government opposite is to simply suggest to my constituents, who live in a large rural area, as well as to indigenous folks who live in remote areas across the country and to other Canadians who are far away from urban centres, that they do not matter as much as their urban counterparts. It is absolutely shameful.

We see the demonization of rich versus poor. We see the Prime Minister take advantage of any opportunity he has to pit one group of Canadians against another and score cheap political points. We saw that at no time more than in the last election.

Only months before, the Liberal Prime Minister promised first that he would not mandate vaccines. The members opposite forget that. It seems they have very selective memories. He promised he would not mandate vaccines, and said it time and again in this place and in interviews. Over the course of a couple of months, that position changed. In fact, the Prime Minister actually thanked the Leader of the Opposition for encouraging Canadians to get vaccinated, and then went on to say he would never mandate vaccines.

Then, what did the Prime Minister do? He used divisive rhetoric, took Canadians down a path that he promised he would not, and he is now somehow surprised and blaming those Canadians for being frustrated with the fact that he changed his position, that he misled Canadians and that he put his political interests before those of our country. That is absolutely shameful, and I am hearing about it from constituents each and every day.

When it comes to the protesters outside, the Liberals opposite and other left-leaning partners in the Prime Minister's coalition are quick to dismiss their concerns, yet according to a poll there has been a massive shift in the last number of weeks of Canadians who want to see a path charted forward. They want a path out of COVID and the rinse, recycle, repeat of the lockdowns, job losses and economic devastation associated with the message that we had to flatten the curve. After two years of the pandemic, it is time for leadership to figure out a path forward for Canadians.

It is unbelievable for the Prime Minister to suggest what some polls say is a third of Canadians are the fringe minority with despicable views. There are those who would suggest that the many who are gathered out in the streets of Ottawa and across the country are somehow less Canadian than anyone else. The Conservatives have been quick to condemn the despicable actions of a few, but acknowledge that many Canadians simply want their voices to be heard.

We have seen folks on highways and overpasses waiting for hours on end in -30°C to simply cheer them on. I have a family member who drove across my constituency on Tuesday and called me to say she had never seen more Canadian flags flying than on that trip across my constituency. Canadians want to be listened to, and it is a failure of the government that it would rather divide, dismiss and use inflammatory rhetoric to somehow drive a political wedge instead of uniting the country and showing an ounce of humility and contrition, which could bring resolution to the fact that those folks outside and across the country simply do not feel heard. They want to be heard, and it is the responsibility of any democratically elected government to do that, to hear the concerns of its citizens.

I think the problem here is that the Prime Minister does not like the fact that he is actually accountable for his decisions. He does not like the fact that he is accountable to Canadians and would rather try to score cheap political points to try to divide and conquer, which is unacceptable.

Turning to the subject and content of Bill C-8, we see once again that the Liberals are, in some cases, simply recycling the same promises they made over the course of a number of years, so I want to talk about the housing situation in this country specifically.

There has been a lot of rhetoric and talking points thrown out by the members opposite with supposed solutions to the housing crisis. This bill includes some of that. Let us look at their record. They are in their seventh year in power. They created a mess and now they want to double down on some of those mistakes to somehow solve that problem.

I will sum it up quite simply. The Liberals brag about how much they spend and are quick to accuse the Conservatives of suggesting that we somehow like to make cuts. Here is the reality. On virtually every metric, the government and the Prime Minister, because of the unbelievable mismanagement they have presided over for the last close to seven years, are spending more but getting less. That is not good public policy.

When I first ran for nomination in 2019, and over the course of the last two elections, I talked about the need for good governance. We can virtually see that is the opposite of what the Liberal members do on a public policy basis and on an accountability basis. We can see how their failed policies are hurting the livelihoods of Canadians.

I know my time is coming to an end. I have much more to say and look forward to doing so in questions and comments, but simply let me say this. Once again, it is an honour to represent the good people of Battle River—Crowfoot to fight for them in this place to make sure their voices are heard within the halls of Canada's democratic institutions. I am excited to continue to do that in this sitting of Parliament.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2 p.m.

Liberal

Taleeb Noormohamed Liberal Vancouver Granville, BC

Mr. Speaker, while listening to the speech by the member opposite, I reflected on his comment about ordinary Canadians. The ordinary Canadians I know do not go to protests where there are swastikas and Confederate flags. They do not go to events where people are calling for the hanging of elected officials.

I will leave aside all of that rhetoric and all of that anger for a moment, and leave aside the fact that those supporters called me a terrorist this morning, to ask the member opposite, who seems to be upset with vaccine mandates, how he reconciles the fact that in provinces across this country, children are required to have a vaccine to attend school, but he opposes vaccines that keep Canadians safe and keep them out of hospitals.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2 p.m.

The Deputy Speaker Chris d'Entremont

We have a point of order from the member for Calgary Centre.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2 p.m.

Conservative

Greg McLean Conservative Calgary Centre, AB

Mr. Speaker, at least from my perspective, I am not sure the member is properly attired in the House.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2 p.m.

The Deputy Speaker Chris d'Entremont

No, I see the tie. I thank the member for his intervention.

For an answer to the question, the member for Battle River—Crowfoot.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Mr. Speaker, I appreciate the question. I would simply point out that Alberta does not require mandates for children to go to school. It may be the case in the member's province, and that is fair, but the fact that he is suggesting an Ottawa-knows-best mentality is exactly the basis of many of the problems that exist within this country: governments in Ottawa telling Canadians how they should or should not think.

Now, I am deeply sorry that the member experienced what he experienced, but let me be perfectly clear: The vast majority of those protesting, including some constituents, are vaccinated. However, the Liberals do not like to talk about that. Many of the folks who are protesting are in fact vaccinated. In fact, the majority of those against mandates are vaccinated.

The Liberals refuse to condemn their Prime Minister's racist actions, so I think they should be very careful about throwing accusations at members of the opposition when all we have suggested is that there are many Canadians, not the few on the fringe with extremist views, but rather—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2:05 p.m.

The Deputy Speaker Chris d'Entremont

Questions and comments, the member for Saint-Jean.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2:05 p.m.

Bloc

Christine Normandin Bloc Saint-Jean, QC

Mr. Speaker, I do not know what is going on, but the Conservative Party seems to be all over the place these past few days.

This morning the member for Charlesbourg—Haute-Saint-Charles called for the streets to be cleared so that residents could get their city back. It is one thing to express an opinion and to protest, but it is a whole other thing to blockade a public roadway, which is illegal.

I have a simple question and I would like it to be recorded in the Hansard. What does my colleague think about this? Is he condoning an illegal act?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2:05 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Mr. Speaker, with all due respect to the member, I have been very clear that blockades, including the blockades that members opposite have supported, are not the right path. I have been clear about that. I am curious as to why she has not been.

Let me make this very clear. The reason the protest is happening outside is that we have a Liberal Prime Minister who refuses to respect the fact that many Canadians are frustrated, disappointed and losing their livelihoods because of a Prime Minister who has put his own narrow political interests ahead of the good of our country. That is an inconvenient truth that the left-leaning coalition in this country needs to figure out, because a third of Canadians, including many of their voters, agree. In fact some of the folks outside told me they voted for left-leaning parties in the past, but they are not going to again because they have been failed by the left-leaning—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2:05 p.m.

The Deputy Speaker Chris d'Entremont

The hon. member for Port Moody—Coquitlam.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 4th, 2022 / 2:05 p.m.

NDP

Bonita Zarrillo NDP Port Moody—Coquitlam, BC

Mr. Speaker, I am going to speak as a mother right now. There have been some disturbing comments in the House today blaming senior babysitters who have had to come to the rescue of frontline workers to get them to work. There were some comments earlier about people who are restricted in their freedom, and I just want to remind people in the House that in my riding, indigenous girls who go to school are not allowed a bus pass. They get daily chits to get on the bus. Giving them a bus pass to use public transit is dangerous for them because of the sex trafficking that is going on in this country. Also, when we talk about restrictions on people, persons with disabilities who are in institutions and live in institutions are told how many times a week they can have a bowel movement. That is what is happening in our country right now.

To come back to Bill C-8 and the focus on getting help to Canadians, I want to ask the member about strengthening measures to get housing out of the investment portfolios in this country and outside of it and into the hands of Canadians. Could the member share with us something that he would like to add to Bill C-8 to ensure that housing becomes about homes and stops being about investments?