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

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

[Eric Melillo, Conservative, Kenora, ON]

Madam Speaker, it sounds like my hon. colleague and I have likely heard many similar things in our own ridings.

Throughout the course of the pandemic, I heard from many business owners in my riding that the programs brought forward had rigid criteria. Many of them were falling through the cracks and were not able to access some of the support services. Specifically, tourist camps and seasonal businesses had a lot of difficulty and, as the member mentioned, a lot of new businesses as well were having trouble getting off the ground. I would agree wholeheartedly with the member's characterization there.

[Lori Idlout, NDP, Nunavut, NU]

Qujannamiik, Uqaqtittiji, and qujannamiik to the member from northern Ontario. I am glad to say that I am from a more northern territory, and that the information the member has shared is drastically worse in the north. According to a 2017 statistic, 76% of Inuit over the age of 15 from all over the north suffer from food insecurity. Having said that, many of the other statistics show that there is already a lot of food insecurity across Canada.

These people need help, not more cuts for the working people who are losing their income and paying more for their bills. Why do you want to make their lives even harder?

[The Assistant Deputy Speaker, Carol Hughes]

The hon. member needs to address comments through the Speaker and not directly to the member.

The hon. member for Kenora, a brief answer please.

[Eric Melillo, Conservative, Kenora, ON]

Madam Speaker, this is the first opportunity I have had to engage with the member for Nunavut in the chamber. I would like to congratulate her on her election and welcome her to this place. She made a very important point of not spending more or less, but spending more efficiently and spending smarter.

Over the past few years we have seen each year that the government has increased funding for Nutrition North, which is the flagship program to deal with food insecurity in the north, yet each year, as the member noted, food insecurity is getting worse. The government is spending more and getting worse results. It is certainly time for a change.

[Kevin Lamoureux, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons]

Madam Speaker, it is a pleasure to rise and speak to yet another positive piece of legislation that I would encourage all members of the House to support. It is going to be interesting. I am expecting that members from the New Democrats, the Bloc and the Green Party will support this piece of legislation. I hope I am not being too presumptuous in the hope that we will get that support.

The interesting dynamic at play here is going to be how the Conservative Party will vote on this legislation. One member says “against”, and that is my fear because if they wanted to listen to what their constituents had to say, I believe they would be supportive of this legislation. I will not be surprised if they vote against it. After all, the very first piece of legislation that we introduced after the election was Bill C-2, which ensured that we could continue the ongoing supports for Canadians from every region of our country. Think of small businesses and the lockdowns, and the financial support that the Government of Canada continued to provide so that we would be in a better position to get out of the COVID-19 pandemic.

I was surprised that the Conservative Party of Canada voted against that legislation. I do not understand it. On one hand they talk about the importance of small businesses, but when it came down to supporting small businesses, they voted against Bill C-2. Here is a bill in which they could redeem themselves, at least in part, by getting behind this legislation and supporting it. I listened to a couple of speeches this morning and they highlight some issues—

[Some hon. members]

Oh, oh!

[The Assistant Deputy Speaker, Carol Hughes]

I am sorry I have to interrupt, but there is a lot of feedback coming from the other side of the House. I would ask members, if they have thoughts about questions or comments, to jot them down so that they do not forget them. They will have an opportunity to ask not five minutes' worth of questions, but 10 minutes' worth of questions after the hon. member finishes his speech.

Resuming debate, the hon. parliamentary secretary.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, if the opposition would like, I would give leave so there could be unlimited questions and answers, as opposed to 10 minutes.

The point is that the legislation before the House today is solid, good legislation that should be supported by all members. The Deputy Prime Minister, the cabinet and government members in particular have fed into this legislation some initiatives that each of us should be supporting. I would like to highlight a few of them.

We often hear about taxation. There is an incorporation of some taxation policy within this legislation. The legislation also talks about ventilation expenses. Those that would qualify under a tax credit would improve the quality of the air we are breathing.

There is a good clause that ensures that we deal with housing. We had a member this morning talk about the cost of housing. In this legislation, we are putting into place a 1% annual tax for those individuals who are buying up condos, apartments and houses with no intention of living in them. They have no intention of renting them out. The people who are non-resident, non-Canadians are now going to pay a 1% annual tax on these. When the Conservatives talk about doing something on housing, this is doing something on the housing issue.

[Kelly McCauley, Conservative, Edmonton West, AB]

You are doing nothing.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, millions of dollars in taxes is significant, I would suggest to the member. However, will Conservatives oppose that? We need to remember that this is the Conservative Party that opposed the 1% tax we put on Canada's wealthiest a few years back. What will Conservatives do with this tax?

We have supported our schools. They want to improve their ventilation systems, so there is better air quality for school children in the different regions of our country. We have support for our provinces and territories in regard to proof of vaccination in this legislation. We have support for rapid testing. Canadians are interested in receiving rapid testing.

[Ryan Williams, Conservative, Bay of Quinte, ON]

A little too late.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, it is interesting. Members need to be careful with heckling. They could be embarrassed by some of the things they heckle across the way.

I remember Conservatives at one point jumping from their seats and hollering from the skies, saying, “We want rapid tests.”

[Kelly McCauley, Conservative, Edmonton West, AB]

Two years ago.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, it was two years ago, as one member points out.

The federal government acquired well over 100 million tests. As of December, 2021, most of those tests that we purchased long ago were not being used. When we had the COVID-19 variant and the demand started to pick up, we, as a government, purchased over 100 million additional tests.

[The Assistant Deputy Speaker, Carol Hughes]

We have a point of order.

The hon. member for Kitchener Centre.