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 9th, 2022 / 4:20 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, everyone has a story, and I have been hearing a lot of sad stories lately. The story I hear most often from Canadians is that people think they are losing control of their lives.

It is not just the pandemic. This story is also about 30-year-olds living in their parents' basement because they cannot afford the $800,000 price tag on a typical house in Canada today. They have done the math, and they know they may never be able to buy a house.

Their story is even sadder when they see big investment firms and the very wealthy raking in money the government printed and buying houses and real estate in their communities, then renting those houses to renters who may never be able to own their own home.

I talked to a young woman. She started a business in the winter of 2020. Again and again, governments shut her business down. Her entrepreneurial dream was killed by government policies.

I have talked to immigrants who come here with degrees in medicine or engineering but cannot work in their profession because of bureaucracy at the local level.

I have talked to indigenous people who want to use their natural resources to create jobs and lift their young people out of poverty, but who have been prevented from doing so by governments.

I have also talked to indigenous people who want to be able to own their own home, but who cannot because of rules imposed by Ottawa, by a system that prevents this from happening.

Finally, I have heard stories from Canadians who were targeted for their personal choice. I myself am vaccinated, and I encourage others to do the same, but I understand that other Canadians have made a different choice.

Before we insult them, maybe we should listen to their side of the story. Maybe they had a bad experience with medication, or a doctor gave them the wrong medication. Maybe they have an unrecognized medical condition. Maybe they had experiences in other countries where governments lied to the public for nefarious reasons, and now they are suspicious every time a government tells them to do something for their own good.

The thing to do would have been to listen to the stories of Canadians who have hesitations, to have the humility to say that we understand that they are scared and we are here to answer their questions, and to try to change their mind because they are still part of our Canadian family.

Instead, our government took the insulting position of attacking those very people. Despite his own record of racism, the Prime Minister wanted to insult others, people he does not even know. He tried to get truckers fired, people who work in a truck all alone for 22 hours a day. These people are being targeted by a vaccine mandate even though they might be the least likely to come into contact with others. That is why the protests happened here on Parliament Hill.

However, there is something positive. Freedom is on the march. We see it across the country. In Alberta, at midnight, the vaccine passport was lifted. We saw—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
See context

Conservative

The Deputy Speaker Conservative Chris d'Entremont

The member for Mirabel on a point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
See context

Bloc

Jean-Denis Garon Bloc Mirabel, QC

Mr. Speaker, this debate is about Bill C-8. I am wondering if my colleague from Carleton is off topic.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
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Conservative

The Deputy Speaker Conservative Chris d'Entremont

Members must do their best to stay on point in their speeches.

The hon. member for Carleton.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, freedom is never pertinent to the Bloc Québécois.

The same thing is happening in Saskatchewan. The premier announced that he was going to eliminate restrictions and the vaccine passport. The Quebec premier made an announcement about health measures. Prince Edward Island is also starting to give its citizens their freedoms back.

Now we are even hearing Liberal members starting to rise and speak against the government's partisan approach against Canadians. Two courageous members spoke out against the Prime Minister's approach and in favour of Canadians' freedom. I am therefore asking the government to start giving Canadians back their freedom, to eliminate mandatory vaccination, to allow public servants to return to work and to let every Canadian to take back control of their lives.

Our objective should be for Canada to be the freest country in the world so that each Canadian is the author—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
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Conservative

The Deputy Speaker Conservative Chris d'Entremont

The hon. member for Lac‑Saint‑Jean on a point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
See context

Bloc

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

Mr. Speaker, I understand that my hon. colleague is giving a pre-election speech for the leadership race, but the House is currently studying Bill C-8.

Freedom is important to the Bloc Québécois. That is why we want Quebec's independence.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
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Conservative

The Deputy Speaker Conservative Chris d'Entremont

Once again, I remind hon. members to keep their comments relevant to the bill before the House.

The hon. member for Carleton.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:30 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, it is obvious that the Bloc Québécois is afraid and is trying to silence me. That is a good sign.

We are going to give Canadians their freedom back and make them the authors of their own stories. That is the approach we will take as Conservatives.

Everybody has their story, and the story that I am hearing right now is that people feel like they are losing control of their lives. There is the young couple living in their parents' basement, even though they are 30 years old, because they cannot afford an $800,000 house. They are calculating that they may never be able to own a home.

There is the immigrant who has come here as a doctor, but is blocked by bureaucracy from ever doing that job or getting a licence to practise. There is the first nations community that wants to harvest its resources to lift itself out of poverty, but is being blocked by government gatekeepers.

More recently, there are the countless small businesses that have been flattened by endless lockdowns and rules that often seem to have no link to science, and there is the trucker, who has been dutifully putting the goods and services in our communities, on our shelves and on our kitchen tables and is now called names and prevented from doing his or her job by a Prime Minister who is not interested in listening.

I am vaccinated and I encourage others to do so, but every person has their story. People have their reasons. They might be medical reasons or cultural reasons. They might even have had an unfortunate medical experience with prior prescriptions that has prevented them from making that decision, but that decision must be theirs. Their bodies belong to them. They are masters of their own decisions.

Instead of listening to these people, the Prime Minister has insulted them, called them names and left them with no choice but to engage in legitimate and peaceful protest. If he wants to put an end to those protests, if he wants to actually reunite the country, then he should do what others have begun doing, because freedom is on the march in this country.

Saskatchewan, Alberta, Prince Edward Island and Quebec are beginning to lift these restrictions. At midnight in Alberta, the vaccine passport came to an end, and people across the country are showing their support for restarting freedom in this country, including two of the Prime Minister's own members of Parliament.

Let us get these restrictions out of the way. Let us open up our economy. Let us bring back freedom. Let us make Canadians the authors of their own stories again.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:35 p.m.
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Kingston and the Islands Ontario

Liberal

Mark Gerretsen LiberalParliamentary Secretary to the Leader of the Government in the House of Commons (Senate)

Mr. Speaker, I note that when the member was speaking, he talked about the protest outside being a peaceful protest.

What we do know is that many non-peaceful types of activities have been occurring. As a matter of fact, a number of his Conservative colleagues have also called out what is going on outside as an occupation.

I am curious if the member wants to comment as to whether or not he agrees that we should be asking those who are outside to leave now that they have made their point, or if he thinks that what is going on outside is totally legitimate and should continue in its current form.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:35 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, I do not want any of this to continue. In fact, the truckers themselves have said they will not stay here one minute longer after the Prime Minister ceases to impose measures against the freedoms of Canadians.

As for the member insulting the people who have spoken up, I encourage him to listen to his own member of Parliament, the member for Québec, a Liberal MP who said he went to the protest and saw a very kind grandmother who demonstrated for her grandkids. She looked and sounded nothing like a white supremacist, nor did the Black, Sikh and indigenous Canadians I saw demonstrating on my way to Parliament Hill these last two weeks or in Quebec City this last Saturday.

I have enough respect for my fellow Canadians not to engage in these easy and absurd labels.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:35 p.m.
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Bloc

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

Mr. Speaker, I thank my hon. colleague for his speech. I would never want to silence him. I hang on his every word when he gives a speech in the House. He is one of my favourites.

Now, he and I do actually agree on one thing. The government's handling of this crisis has been a disaster. We agree on that. There has been no leadership; that much is clear. I agree 100% with my hon. colleague on that.

While my hon. colleague was taking selfies with some of these protesters, some of his Conservative colleagues in the Quebec caucus were calling for an immediate end to the blockades in Ottawa.

I want to know whether my colleague stands behind his selfies or whether he agrees with his fellow caucus members.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:35 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, I thank the hon. member for his question. My position is that I am in favour of freedom. I want to end the blockade that this government and the other governments have forced on Canadians. That means putting an end to the vaccine mandates, giving the legitimate public servants who were fired over their vaccination status their jobs back, and repealing the vaccine mandate for the truckers who deliver our groceries and other goods.

Giving Canadians their freedom back will put an end to all of these protests and will help us start to make Canada the freest country in the world.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:35 p.m.
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NDP

Alistair MacGregor NDP Cowichan—Malahat—Langford, BC

Mr. Speaker, allow me to congratulate the member for Carleton on his upcoming coronation as leader of the Conservative Party.

The irony here is that these lockdown protests have caused some of the worst lockdowns in the last two years. The member referred to unhappy stories. I have a few too. I have unhappy stories from workers and businesses in downtown Ottawa that have been unable to go to work or to open. I have unhappy stories from truckers who are stuck at Coutts and stuck in Windsor because of these protests, workers who are trying to move goods across the border and provide necessary supplies to our communities.

Will the member for Carleton speak up for those people to make sure that their unhappy stories are listened to by the rest of his caucus, and will he encourage these protests to end?

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 9th, 2022 / 4:40 p.m.
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Conservative

Pierre Poilievre Conservative Carleton, ON

Mr. Speaker, one person is responsible for this mess, and that is the Prime Minister. He caused this mess by attacking Canadian citizens and taking away their freedoms.

The rest of the world is moving on. Other countries all around the world are lifting restrictions. Provinces across the country are doing exactly the same, but we have this holdup. The Prime Minister is hunkering down and, out of spite and personal pride, is refusing to lift these unjustified and unscientific restrictions. If he would only do so, then the truckers could get back to work and the other protesters could go back to their lives and everything in Canada would get back up on its feet and we could get back to working on giving people control of their lives.