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 often publishes better independent summaries.

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 7th, 2022 / 12:40 p.m.
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NDP

Laurel Collins NDP Victoria, BC

Madam Speaker, I want to thank the member for mentioning the protest outside. I think it is important for all members to condemn the fascist and anti-Semitic symbols displayed by some. I hope the member will support the NDP's push to ban hate symbols.

I would like to talk about some pieces of the bill and the many essential measures that are not included in the bill.

There are so many seniors who are struggling after months of uncertainty around the GIS clawback. The government proposed a one-time payment solution, but this promised compensation would not be made available until May. Last week, my colleague for North Island—Powell River shared the tragic fact that this delay resulted in the unnecessary death of a senior in her riding who could not afford their medication, and it is having other devastating impacts. I spoke on the phone to a senior in my riding who was in a motel room. He had recently lost his housing because he could not afford rent without the GIS. He was using the last of his money to keep a roof over his head, living temporarily in a motel, and he was distraught about the idea that he would soon be on the street.

Will the member commit to calling on her own government to provide an emergency payment now—not in May, not in another four months—to keep seniors off the streets and to save lives?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:40 p.m.
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Liberal

Judy Sgro Liberal Humber River—Black Creek, ON

Madam Speaker, I want to thank my hon. colleague for asking that question and continuing to work with us to make a difference in the lives of many people.

When we were able to give seniors throughout the country approximately $1,500 in these last two years as extra money to help them get through the difficulties, it was a huge help to many of the seniors I know in my riding of Humber River—Black Creek and across the country.

We are working on the issue that the member has mentioned. We understand that there have been some challenges and we are looking to try to remedy that situation as soon as possible.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:45 p.m.
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Conservative

Eric Melillo Conservative Kenora, ON

Madam Speaker, I thank my colleague from the government side for her comments today and for contributing to the debate.

When it comes Bill C-8, one of the topics that I do not think was addressed well enough is housing. We know that it is an important issue that is impacting people from many regions of the country at different income levels and from different walks of life. It seems that the government has put forward a lot of plans that would help to subsidize demand and actually further drive a wedge between the supply and demand sides of housing and widen the gap.

I wonder if the member can elaborate on what this government plans to do to increase the housing supply in Canada.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:45 p.m.
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Liberal

Judy Sgro Liberal Humber River—Black Creek, ON

Madam Speaker, I am happy to comment.

The housing issue, of course, is important to all of us, and I am very proud of the work that our government has done. With our Minister of Housing, we have committed billions of dollars, and we have seen it on the streets of Toronto. Over 700 more housing units have been created through the accelerated housing program, and we are working on the issue of rent-to-own and a variety of other programs to ensure that affordable housing is created.

We understand that it is a problem throughout the country. The Minister of Housing is working full time to make sure that all of this is accelerated and is working with our municipalities, mayors and councillors to attempt to reduce red tape so that we all understand the need that is out there for affordable housing.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:45 p.m.
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Bloc

Simon-Pierre Savard-Tremblay Bloc Saint-Hyacinthe—Bagot, QC

Madam Speaker, I thank my colleague, who chairs the committee I sit on. We will see each other there a little later. I am happy to work with her and to be able to talk to her in the House now as well.

My colleague was saying earlier that government transfers made it possible to buy iPads for students. I would like to ask the member what the point of buying iPads is if high-speed Internet is not yet available in all of the regions. It took a pandemic for the government to realize that this is an essential service.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:45 p.m.
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Liberal

Judy Sgro Liberal Humber River—Black Creek, ON

Madam Speaker, I thank my colleague for the question. He is a great member of our committee, and I very much enjoy working with him.

Yes, getting the Internet broadband situation solved in this country is a huge challenge. We recognize that there are still areas that have very poor Internet quality or next to no Internet whatsoever. It has been and continues to be a major commitment of our government to ensure that we have high-speed Internet available to all Canadians, no matter where they live.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:45 p.m.
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Conservative

Tony Baldinelli Conservative Niagara Falls, ON

Madam Speaker, I would like to take this opportunity in my first speech of the 44th Parliament to congratulate my Conservative colleague, the hon. member for Portage—Lisgar, on her recent election to be our party's interim leader. I look forward to working with her and with all of my Conservative colleagues in the days, weeks and months ahead as we hold the government to account while growing our party stronger.

I would also like to take a moment to provide my sincere thanks to the former Conservative leader, the hon. member for Durham. I want to thank him and his family for their dedication and efforts in helping guide our party over the past 18 months.

While the leadership of the Conservative Party has undergone change over the past week, I am disappointed to report that the Liberal government leadership in Ottawa remains the same: missing in action, as thousands of protesters from the “freedom convoy” have camped in the nation's capital and blockaded downtown Ottawa for over a week now. What is the government's solution to this impasse outside the walls of this place? We still wait to hear of one. In fact, he is so committed to resolving the issue, the Prime Minister was required to take a personal day off yesterday. Instead of ignoring the situation at hand, where is the leadership required to bring about an expeditious resolution so the citizens of Ottawa can go about their normal lives? More than two years into the pandemic, this is what Canadians simply want: a return to their normal lives.

Let me be extremely clear. There is no question that vaccines are critically important in our fight against COVID and to help us get there. Canada's Conservatives have consistently taken this position throughout the pandemic. We have also encouraged all Canadians who are willing to get their shots. I am fully vaccinated, and I encourage everyone who can to get vaccinated as well. It is the best tool we have, but it is not the only tool. Leadership is about bringing Canadians together. It is about providing the assistance required so we can get to the recovery everyone wants so badly.

Since the early days of this pandemic, Canada's Conservatives have been strong proponents of both vaccines and rapid testing. While vaccines are now widely available, the unfortunate reality is that rapid testing devices are still rare to find and expensive to buy. The government will say Bill C-8 addresses this question specifically by allocating funds directly to this, but why has it taken two years? The increased use of rapid testing will offer early detection of COVID to help limit its spread, and it would also be an important health care tool to let vaccine-hesitant and unvaccinated Canadians carry on with their lives responsibly.

Speaking of those who are hesitant, I receive calls and emails every day asking why there is a delay in the approval of a traditional vaccine from Novavax. Many Canadians have said they are prepared to get vaccinated, but would prefer the protein-based vaccine as opposed to an mRNA vaccine, and that is their rightful choice. Over a year ago, the federal government purchased 52 million doses of Novavax. However, it has still not been approved by Health Canada. Meanwhile, the status of the $126-million Novavax plant production in Montreal remains in question. It disappoints me greatly that the Prime Minister and his Liberal government are delaying access to critical health care tools that can give all Canadians a greater freedom of choice, especially as it pertains to managing their personal health care and family well-being.

In fact, where are the additional resources the provinces have been asking for in terms of federal health transfers to address the issue of a lack of health care surge capacity? The provinces have been asking for over two years and now, and instead, today we are debating Bill C-8, an additional $70 billion in spending that does not tackle this question head-on. We are now two years into this pandemic and it is all too clear that the Liberal government has failed to ensure we have the tools necessary to not only respond to, but, more importantly, live with COVID so Canadians and the people of Niagara can get on with their lives.

Another federal failure in the pandemic response has been excessive government spending. Since the start of this pandemic, the federal government has brought in $176 billion in new spending that is unrelated to COVID-19. Overall, the national debt has now reached an astounding $1.2 trillion. The cost of government is ballooning the cost of living. More dollars are chasing fewer goods and that means higher prices. Spending more costs more. That is the inflation tax.

We are seeing that inflation tax in everything essential to Canadians, from food to fuel to housing. For example, the price of food is skyrocketing. The average family will pay nearly $1,000 extra on groceries in 2022. Rent is up 5%, chicken is up 6.2%, beef is up 11.9% and bacon is up 19.1%. The same price increases are being felt by Canadians on fuel. Gas prices have soared by 33%. This weekend alone, I saw one gas station in Niagara selling gas at $1.56 a litre. Natural gas prices have also shot up, by 19%.

Perhaps the worst has been seen in Canada's housing market. When the Prime Minister took power, the typical house cost $435,000. Now it costs $810,000. That is over 85% inflation in just six years. Last year, home inflation hit 25%, which The Canadian Real Estate Association's chief economist called the biggest gain of all time.

It has been two long and difficult years, and some say it still feels like March 2020, when the countrywide lockdowns first started. All Canadians deserve a federal government that is here to serve and protect its citizens and our nation's best interests. That means it does not matter what their political party is, where they live in the country, what faith they follow or what their vaccine status is. All Canadians deserve so much much better from their federal government than what we are getting now.

From the very beginning of COVID, the Liberal government was grossly unprepared for the pandemic, just as it is grossly unprepared to deal with the consequences and ramifications of its own vaccine policies that it is mandating on Canadians when alternative solutions and options exist. I mentioned this earlier: The duty of government and of everyone here is to work so that we can bring people together to find solutions in the best interests of all. Instead, we have a government in place that revels in wedge-issue politics, and the division that it brings has now manifested in the anger and frustrations we are witnessing today in Ottawa and across the country.

What we see happening outside the walls of this place today is a problem that can be directly linked back to the Liberal government's unpreparedness for the pandemic in the first place. Whether it was expired PPE stored in warehouses when the pandemic first hit, or the federal government deciding to ship good, usable PPE to China when our frontline health care workers desperately needed it here, or when we found out that the Liberal government decided to abandon the Global Public Health Intelligence Network just months before the pandemic hit, or the fact that many of our hospitals were already facing severe capacity limits before the first cases of coronavirus arrived or when the Liberal government decided to prorogue Parliament in the middle of a pandemic, all of the colossal failures add up to the frustrations Canadians are feeling today.

The weight of responsibility for this pandemic and Canada's response to it is on the federal government's shoulders. Vaccines and rapid tests should have been fully accessible by now to all Canadians. Our economy should be open and recovered from this pandemic by now. The provinces should have had additional resources to tackle the surge in capacity COVID brought. Workers should be back to work to help alleviate the severe labour shortages we are experiencing and to help strengthen our supply chains.

For two years, Canadians have done their part. Why has the government not done its part?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 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

Madam Speaker, I disagree with much of what the member said. As a country, we have done exceptionally well in working with Canadians and other stakeholders to ensure that we had the vaccines that were necessary and had PPE. We have ensured that ultimately Canada is in a great position to recover and do better, and it is as a result of the actions from the government in working with other people. The member is so wrong on many accounts.

Within Bill C-8, there is an allotment of $1.7 billion to provide continuing support for rapid testing. Let us keep in mind that there was no backlog of demand for rapid testing at the end of the year. This government has met its expectations and in fact has exceeded the number that was required by the end of last year, yet the member is still convinced that the Conservatives need to go against this bill. Why would he vote against a bill that would help hundreds of his constituents?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 p.m.
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Conservative

Tony Baldinelli Conservative Niagara Falls, ON

Madam Speaker, I thank the hon. member for his faux righteous indignation, which shows up on the Liberal side.

It has been two years now. Why is the government continuing the process of playing catch-up? Last February it took four months. Why is the government four months behind in the acquisition of vaccines? I had to call and write in to ask why the CBSA agents and border workers were unable to get vaccinated when other people were. The government has been far from quick on this.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 p.m.
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Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

We already won the election over that one.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 p.m.
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Conservative

Tony Baldinelli Conservative Niagara Falls, ON

Oh, yes. Again, it is more righteous indignation—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 p.m.
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NDP

The Assistant Deputy Speaker NDP Carol Hughes

Order. There is no cross-debate.

The hon. member for Laurentides—Labelle.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 12:55 p.m.
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Bloc

Marie-Hélène Gaudreau Bloc Laurentides—Labelle, QC

Madam Speaker, what we are seeing is exactly what has been happening for months. We hear about divisions and bickering when they cannot seem to agree on vaccines and science within their own party.

Sometimes they say that it is good to demonstrate, and other times they say it is illegal to stay in one place. Sometimes they say that vaccines are good, and other times they say that science proves otherwise.

My colleague talks about the government being divisive and lacking direction, but I would like him to explain his own party's position.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 1 p.m.
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Conservative

Tony Baldinelli Conservative Niagara Falls, ON

Madam Speaker, the member is correct in mentioning the issue of divisiveness. The Liberal government revels in the whole notion of wedge issues to create division, to turn Canadians against one another.

I do not know about the members opposite, but I think we are all here because we want to help people, not because we want to turn the majority against the minority. Our job as representatives is to work together to find solutions that bridge those differences and find accommodations for those who do not want to be vaccinated. We should not be seeing what we are seeing on the streets of Ottawa. The government has brought it about. It is the manifestation of its own wedge-issue politics, and it should be ashamed of that.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 7th, 2022 / 1 p.m.
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NDP

Gord Johns NDP Courtenay—Alberni, BC

Madam Speaker, I am going to read a quote from February 13, 2020, from the member for Carleton. On the protesting of indigenous land defenders, he said, “These blockaders are taking away the freedom of other people to move their goods and themselves. That is wrong and the government has laws and tools in place to combat it.”

Right now we are seeing an occupation in a Canadian city, and the member for Carleton, and the Conservative caucus primarily, are standing with the occupiers. We are seeing horrible acts.

If this is the way protests are going to take place and the Conservatives want to govern in this country, how do they expect to govern if they are supporting occupations and protests done in a new way like this? Maybe the member could explain.