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 provisions from the 2021 fall economic statement, including tax credits, COVID-19 support programs, and a tax on underused housing owned by non-residents. The bill proposes measures related to health, education, housing, and employment insurance. A key debate centers on a proposed 1% tax on underused housing owned by non-residents, with some arguing that it encroaches on provincial jurisdiction and may be ineffective, while others advocate for more comprehensive solutions to address the housing crisis.

Liberal

Supporting economic recovery: The Liberal Party supports Bill C-8 as a measure to ensure Canada recovers from the pandemic and emerges stronger economically and as a nation, focusing on continued support for Canadians and businesses during the COVID-19 pandemic.
Vaccination efforts: The Liberal Party emphasizes the importance of vaccination as a tool to protect families and communities from COVID-19. They highlighted the government's investments in vaccines, booster shots, and the development of a national proof-of-vaccination standard in collaboration with provinces and territories.
Supporting small businesses: The Liberal Party highlights measures in Bill C-8 such as extending the CEBA repayment deadline and providing loan forgiveness to support small businesses affected by the pandemic. They also propose a refundable small business air quality improvement tax credit.
Prioritizing health and safety: The Liberal Party emphasizes the health and safety of Canadians, especially children, by allocating funding for rapid tests, ventilation improvements in schools, and supporting provincial proof-of-vaccination programs.

Conservative

Opposes Bill C-8: Multiple Conservative MPs stated their opposition to Bill C-8, citing concerns over its spending levels and inflationary effects. Speakers argued that the bill does not adequately address the economic needs of Canadians and will negatively impact future generations through increased debt.
Inflation and cost of living: The Conservative party emphasized the burden of inflation on Canadian families. Speakers detailed the rising costs of groceries, housing, and fuel, attributing these increases to government spending and policies like the carbon tax.
Inadequate housing policies: The party criticized the government's housing policies, arguing that they have failed to address the housing affordability crisis and have led to skyrocketing home prices. Members highlighted the ineffectiveness of programs like the First-Time Home Buyer Incentive and called for measures such as banning foreign ownership and increasing housing supply.
Impact on agriculture sector: The Conservative party expressed concern over the impact of the carbon tax and other government policies on the agriculture sector. Members advocated for exemptions from the carbon tax for farmers and highlighted the need to support Canadian farmers to ensure food security.

NDP

Underwhelmed by the bill: The NDP find Bill C-8 to be "underwhelming" as a response to the economic challenges Canadians are facing. They believe the bill doesn't go far enough in addressing issues such as the rising cost of living and housing affordability.
Support for select measures: The NDP support some measures in the bill, such as allowing small businesses to acquire equipment to improve indoor air quality, increasing the school supplies tax credit, and providing a refundable tax credit for the return of fuel levy proceeds to agricultural businesses. They see these measures as targeted investments that can help families and businesses.
Housing tax needs work: While the NDP acknowledge the underused housing tax as a step in the right direction, they believe it contains loopholes that will significantly undermine its effectiveness. They emphasize the need for more comprehensive measures to address the housing crisis.
Pushing for further action: The NDP aim to use their position in Parliament to push the government to take bolder action on issues such as dental care and pharmacare. They hope to see more inspiring and concrete initiatives in the upcoming budget to address the challenges facing Canadians.

Bloc

Opposes federal overreach: The Bloc Québécois opposes the federal government's intrusion into property tax, an area traditionally under provincial and municipal jurisdiction, viewing it as a dangerous precedent that could undermine the fiscal balance of the federation.
Housing strategy inadequacy: Bloc members critique the bill's failure to adequately address the housing crisis, arguing that the federal government has disengaged from housing initiatives and that the proposed tax on underused housing is an ineffective and poorly designed solution.
Unconstitutional overreach: The Bloc argues that the tax on underused housing may be unconstitutional, as it effectively regulates housing, an area under provincial jurisdiction, and that the federal government is imposing this tax without consulting the provinces or respecting their constitutional rights.
Supports CEBA changes: While critical of other aspects of the bill, the Bloc Québécois supports measures to extend the repayment deadline for the Canada Emergency Business Account (CEBA) loans and calls for further improvements to business support programs to address the challenges faced by SMEs.

Green

Supports the bill: The Green Party supports Bill C-8 because it provides funding for COVID-19 health impacts, essential equipment, and assistance to various sectors. However, they have concerns about potential overspending.
Concern about duplicated funds: The Green Party is concerned about the potential double allocation of funds, particularly regarding the $4 billion earmarked for rapid tests, and want measures to ensure funds are spent only once.
Federal-provincial collaboration: The Green Party highlights the need for better federal-provincial collaboration to address national issues effectively, citing climate targets and pandemic responses as examples where coordination has been lacking.
Ambition gap in legislation: The Green Party identifies an ambition gap in Bill C-8, particularly regarding housing affordability, climate action, and mental health support. They argue the bill could have included more transformative measures to address these critical issues, such as investments in co-op housing, phasing out fossil fuel subsidies, and increasing mental health funding.

Was this summary helpful and accurate?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

NDP

Leah Gazan NDP Winnipeg Centre, MB

Mr. Speaker, my hon. colleague spoke about how hard it is for people right now, and I absolutely and totally agree with him. In my riding of Winnipeg Centre, people are struggling to survive.

However, what I find shocking is that he talks about people struggling to survive a pandemic, yet his party wanted to cut CERB payments from workers, even the frontline workers who kept us fed during the pandemic. They also voted against sick time.

There was a motion put forward yesterday to generate revenue and tax billionaires. What did his party do? It voted against it. The member's party seems to vote against anything that helps people and vote for everything that supports their corporate buddies. Does my hon. colleague support lifting corporations up on the backs of people?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

An hon member

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

The Acting Speaker Gabriel Ste-Marie

The hon. member for Courtenay—Alberni on a point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, it is already hard to get women to run for politics. To see this kind of behaviour in the House of Commons, the heckling and the absolute assault coming from the Conservative benches, is absolutely appalling. I would like the member who was yelling at her to apologize.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

The Acting Speaker Gabriel Ste-Marie

I thank the hon. member, but his point of order is more a matter of debate.

That said, all members of the House are obviously asked to keep the tone of debate very respectful.

The hon. member for Miramichi—Grand Lake.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

Conservative

Jake Stewart Conservative Miramichi—Grand Lake, NB

Mr. Speaker, it is a typical day in the House of Commons to have virtue signalling from the socialist and communist parties here.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

An hon member

Oh, oh!

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

Conservative

Jake Stewart Conservative Miramichi—Grand Lake, NB

Here is what I will say. I support the development from—

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

The Acting Speaker Gabriel Ste-Marie

I apologize to the hon. member for interrupting him, but the hon. member for Battle River—Crowfoot is rising on a point of order.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

Conservative

Damien Kurek Conservative Battle River—Crowfoot, AB

Mr. Speaker, the member from the NDP just used language that is absolutely unparliamentary, and I would ask that he retract and apologize for the language that he just used.

You can ask him what that language was, Mr. Speaker. The member for Courtenay—Alberni can repeat the words he just shared with me, and we will see if the Clerk sees that as unparliamentary.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

The Acting Speaker Gabriel Ste-Marie

I understood the intervention by the hon. member for Battle River—Crowfoot.

Would the hon. member for Courtenay—Alberni like to speak to this point of order?

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, after the heckling directed at my female colleague, I responded. I do apologize. I called him a misogynist pig, and I should not have done that. It was unparliamentary. I ask that my apology be accepted, and I retract those words to him. It was the wrong thing to do, and I will try to keep myself under control in the future.

However, I do ask for decorum here and that we respect people speaking in the House. A woman should feel safe in this work environment. This needs to be a safe workplace.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

The Acting Speaker Gabriel Ste-Marie

The hon. member for Courtenay—Alberni having apologized to the House, I consider the matter closed.

I invite the hon. member for Miramichi—Grand Lake to finish his answer.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:20 p.m.

Conservative

Jake Stewart Conservative Miramichi—Grand Lake, NB

Mr. Speaker, we are trying to debate a bill, and we are dealing with virtue signalling and hypocrisy. I will tell members where it is coming from. It is coming from the government that nobody wanted in Canada, the NDP, the party that is now going to be the government with the real government, which was given a minority. Everyone in Canada knows the stink that is on both of them at this moment, because one is worse than the other.

All we get in here is virtue signalling and total hypocrisy on both sides. I have had enough of that. I hope they realize that, every day that I come in here, I am going to do this job. I am going to promote gas and oil. I am going to promote the things that Canadians need to pay for their economy while the rest of them are going to do nothing.

Economic and Fiscal Update Implementation Act, 2021Government Orders

March 23rd, 2022 / 4:25 p.m.

The Acting Speaker Gabriel Ste-Marie

Order.

It is my duty pursuant to Standing Order 38 to inform the House that the questions to be raised tonight at the time of adjournment are as follows: the hon. member for Sherwood Park—Fort Saskatchewan, Natural Resources; the hon. member for Yellowhead, The Economy; the hon. member for King—Vaughan, Immigration, Refugees and Citizenship.