Bill C-8 (Historical)

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

Chrystia Freeland Liberal

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

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 2nd, 2022 / 6:20 p.m.

Green

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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:20 p.m.

Conservative

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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:20 p.m.

The Assistant Deputy Speaker 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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:20 p.m.

Kingston and the Islands Ontario

Liberal

Mark Gerretsen LiberalParliamentary 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.”

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:20 p.m.

An hon. member

No, that is not the same.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Conservative

Jamie Schmale Conservative Haliburton—Kawartha Lakes—Brock, ON

That does not make any sense.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Madam Speaker, yes, it is. My point—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Some hon. members

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

The Assistant Deputy Speaker 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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Liberal

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—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Conservative

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—

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

The Assistant Deputy Speaker 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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

Liberal

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.

Economic and Fiscal Update Implementation Act, 2021Government Orders

February 2nd, 2022 / 6:25 p.m.

The Assistant Deputy Speaker 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.