Bill C-8

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

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.

Economic and Fiscal Update Implementation Act, 2021

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Madam Speaker, the member's speech was a welcome attempt to find some place where we could have a conversation without yelling at each other. We need to find more occasions like that. I have had similar conversations about vitamin D, and wonder why we cannot, after we start being out of the pandemic, open up a space where we could provide the evidence and convince each other that we need vaccinations, but maybe we need other things as well.

[Garnett Genuis, Conservative, Sherwood Park—Fort Saskatchewan, AB]

Madam Speaker, I thank the hon. member for her kind words. I look forward to hopefully being able to see her in Ottawa at some point soon and to continue that conversation.

I have also launched a great new podcast called Resuming Debate, which is entirely dedicated to this idea of civil conversations, substantively with other members about issues. I encourage everybody to download it.

[The Assistant Deputy Speaker, NDP, Carol Hughes]

As I go to resuming debate, I will, unfortunately, have to interrupt. The member will be able to continue his speech when this is before the House again.

The hon. parliamentary secretary to the government House leader.

[Mark Gerretsen, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons (Senate)]

Madam Speaker, I hope that podcast is not going to be monetized; otherwise, the member might find himself in a slight conflict of interest having just used this floor to advertise it.

I realize that I am going to be cut off, so maybe I will further conclude on the question I had for the member for Sherwood Park—Fort Saskatchewan.

What I was getting at was not that I have a difference of opinion with him in terms of allowing science to take its course, but I have a problem when people start saying, “The answer is vitamin D”, or “The answer is that masks don't work”. When people are saying this stuff without having any kind of scientific background to support it, that is when it is problematic.

It is like me saying to you, Madam Speaker, that it is four o'clock, and you say “No, it's not four o'clock”. Then, five minutes later I say, “It's four o'clock,” and you say, “No, it's not four o'clock”. Then I say it again, and you say “Yes, it's four o'clock now,” and I say, “See, I told you I was right.”

[An hon. member]

No, that is not the same.

[Jamie Schmale, Conservative, Haliburton—Kawartha Lakes—Brock, ON]

That does not make any sense.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Madam Speaker, yes, it is. My point—

[Some hon. members]

Oh, oh!

[The Assistant Deputy Speaker, NDP, Carol Hughes]

Order. I would remind members that they will have a chance for questions and comments, maybe not today, but they will still have a chance for questions and comments. I would ask them to hold on and let the hon. member do his speech because he is limited in time this evening.

The hon. parliamentary secretary.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Madam Speaker, maybe I will be invited on the podcast and we can have this conversation there.

The point that I was trying to make was that, when we look for those answers, we have to look for them through the proper processes and get those answers through the scientific process. What I fear in what I heard in the member's speech is that he is trying to validate some claims that were made previously that ended up becoming true and saying they were right all along. I just do not agree with that.

I do not agree with a number of the comments that I heard today. I do not agree with the member for Mission—Matsqui—Fraser Canyon who said that the part of the bill that talks about supporting the proof of vaccination is somehow a political tool. I encourage him to go and talk to the Premier of Ontario, who is more than willing to take assistance from the federal government in order to make these programs successful and make sure that they work. The member then completely downplayed the situation by saying, “Any province can develop an app, show an app, etc.”, as if to suggest that it is that simple. The reality is that it is not and we know that.

Just last night, I walked into the Rexall at the corner of Metcalfe and Nepean Street and there was a gentleman who, I am going to assume, was one of the protesters. He was holding a phone, without a mask on, in front of the face of the clerk saying, “You can't make me wear a mask”, and essentially challenging this individual. I think it is extremely problematic.

Therefore, when the member for Mission—Matsqui—Fraser Canyon talks about—

[Brad Vis, Conservative, Mission—Matsqui—Fraser Canyon, BC]

Madam Speaker, on a point of order, the member is inferring that I am opposed to wearing masks when my question had to do with vaccination status in—

[The Assistant Deputy Speaker, NDP, Carol Hughes]

That is debate and I would ask the member to hold that for his comments. There is very limited time.

The hon. parliamentary secretary.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Madam Speaker, I was saying that, when it comes to the proof of vaccination and the resources that it will require, it is a lot more than just the “app” that the member said every province already had. It is about putting the right supports and mechanisms in place to support provinces and territories, the supports that they are asking us for and that they want in order to help them get through this.

I recognize that I will have to use the rest of my time tomorrow to conclude my remarks, and I look forward to talking about this. There is a lot in this bill. In particular, I want to talk about the housing tax that relates to non-Canadians, non-residents and the member for Calgary Centre's obsession with trying to conflate it with other issues that the Conservative Party has been touting around for the last few years about Liberals and housing. I look forward to the opportunity to do that tomorrow.

[The Assistant Deputy Speaker, NDP, Carol Hughes]

The hon. member will have 16 and a half minutes the next time this matter is before the House.

The House resumed from February 2 consideration of the motion that C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures, be read the second time and referred to a committee.