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

[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?

[An hon member]

Oh, oh!

[The Acting Speaker, Gabriel Ste-Marie]

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

[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.

[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.

[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.

[An hon member]

Oh, oh!

[Jake Stewart, Conservative, Miramichi—Grand Lake, NB]

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

[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.

[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.

[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?

[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.

[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.

[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.

[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.