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

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Mr. Speaker, as always, it is an honour to stand in this place and represent the good people of Battle River—Crowfoot.

Entering into debate on Bill C-8, I believe there is some incredibly important context that is required for an understanding of the circumstances our nation finds itself in when it comes to the fiscal realities the government and so many Canadians are facing.

Recently, it was revealed that there is a 5.7% inflation rate. For context, the average wage in this country goes up by somewhere around 2.5%, so the reality is this. By virtue of inflation and the average wage, and I certainly hear from constituents often who are not getting that 2.5% increase, the buying power of Canadians is being reduced each and every day.

I found it astounding that when I asked a question yesterday in question period, and some of my colleagues continue to ask these questions today, that the Associate Minister of Finance for our country would stand up and say that a tax break on gas, diesel and home-heating fuel would not help. My challenge to all Liberal members who agree with the Associate Minister of Finance would be to ask their constituents whether or not a 5% savings in a province such as Alberta, and more savings for provinces that have HST, would make a difference. I say to all the Canadians who are watching that, if they have a Liberal member of Parliament, they should share with them whether or not the tax break would make a difference when it comes to the reality that so many Canadians are facing, with the increased costs of things such as fuel at the pumps.

This again is important context. I represent a largely rural constituency and the reality is this. We do not have access to a subway. As much as Drumheller, Camrose, Wainwright or Provost would love these massive public infrastructure projects, such as light rail transit and whatnot, these communities of 20,000, 10,000, 5,000 or fewer people do not have an option. The members opposite would suggest they should simply buy an electric car, or simply take the bus. As a representative of a rural constituency, I know that is for sure not the reality of the 10% of Canadians who do not live in major urban areas, and certainly many others who do not have equitable access or easy access to public transportation.

Let me share this observation. I find it interesting. I hear from many constituents who are concerned about the cost of the carbon tax on their daily lives. A carbon tax on their home heating bill, which is in some cases as much as the cost of the gas itself, will be added on April 1. It will be close to 12¢ per litre, in addition to the cost of the commodity itself and the various other taxes. The reality of the carbon tax is this: It is important for Canadians to understand that the Liberals want these prices to be higher. The Minister of Environment stood up again today and said that this was an effective mechanism to address emissions. Okay. The context for what he is saying is this. The more Canadians pay, the better, because it will force behaviour change.

Again, I ask. When it comes to the feedback from the Liberal and NDP MPs and their new coalition arrangement, which let me make very clear Canadians did not vote for, the reality is that the Liberals and the NDP want higher taxes and higher prices for elastic commodities such as the natural gas that heats people's homes, the heating fuel that is required in many first nations communities, and the gas or diesel that is required for people to take kids to soccer practice or commute to work, and for truck drivers or locomotives to deliver the goods that Canadians need.

The reality is that Liberals want those higher prices, so now they are going to talk about affordability and make excuses around how somehow a bit of a break for Canadians will not actually help. The reality is that Canadians know otherwise.

I would just share an inconvenient truth with the new Liberal-NDP government that exists in this country. When it comes to the results of the last election, it was actually the Conservatives who received the most votes. An inconvenient truth again is that it was actually the Conservatives' environmental plan that received the most votes.

An inconvenient truth for the members opposite is that it was the Conservatives' plan, which was highly recommended by economists when it comes to addressing the housing crisis that exists in many areas of this country, that received more votes than the Liberal plan, the NDP plan, the Bloc plan or any of the other parties' plans. That is an inconvenient truth, because the Liberals are desperate to cover up the fiscal disaster that is present within Canada and to further distract from the reality of the situations of the many constituents I hear from who are facing challenges to simply make ends meet each and every day.

We stand here debating Bill C-8. I guess the one bit of solace, when it comes to the reality of being faced with the new NDP-Liberal government, is that this is basically what we said would happen in the context of the last election. We said that a vote for the NDP was a vote for the Liberals, although the media and many Liberals said it would not happen. In fact, the leader of the NDP said that it would not happen. The true colours have now shone through.

I have advice to all NDP members watching. If they look throughout the history of coalition agreements, they will see it rarely works out for the coalition minority partner. History has a pretty strong precedent in that regard. My suggestion is especially to the backbench of the Liberal Party. I certainly hear from constituents that they are encouraged that a few of those members are starting to stand up against the authoritarianism that has been represented in the front bench and the Office of the Prime Minister. The constituents simply ask that these members stand up for the people they represent, whether it be on issues related to COVID, affordability, housing or agriculture.

In listening to some of the talk about agriculture, as a farmer myself, I agree and appreciate how important food security is. With the situation in Ukraine and energy security, we have a situation developing that could be absolutely disastrous for global food security. This is directly related to so many of the issues we are faced with here, yet the Liberals would do something like suggest a 30% reduction in the fertilizer required to grow the food that is needed to feed the world. It is this sort of absurdity that, although the members opposite like to gloss over some of those realities and facts, certainly has a massive impact.

As I come to the conclusion of my speech, we have seen the carbon tax reality impacting Canadians. We have seen the out-of-control spending, and more dollars chasing fewer goods, and the reality it has on impacting Canadians' buying power for things such as groceries, fuel and housing. We see the devastating impact of a government that puts more credence in big announcements and carefully worded press releases than in actual, carefully crafted monetary policy for a G7 power.

So often, we see the challenges our country is facing being simply dismissed, ignored, or in some cases ridiculed by a now NDP-Liberal government. It truly needs to take a moment and consider carefully the implications of the massive expenditures, and massive direction that Canadians certainly did not vote for, in terms of a functional majority within the House of Commons.

These are the things that need to be considered as we debate these important issues within the people's House—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

If we want to have time for questions, it is time for them now.

The hon. member for Vaughan—Woodbridge.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Madam Speaker, the hon. member for Battle River—Crowfoot is a very eloquent orator. I will give the member that. Sometimes, I am not too sure about some of the substance, but his voice does carry in the House. We can hear him.

Obviously, in a parliamentary democracy, Canadians vote. They send us here to represent their interests. For the last two and a half years, we have had their backs. We will continue to have the backs of Canadians, day in and day out, as we exit COVID-19 and the pandemic.

In reference to Bill C-8, there are many provisions in the bill for affordable housing, for vaccines, and for helping businesses and schools with their HVAC systems and their ventilation systems. There are many measures in Bill C-8 that would assist the hon. member's constituents, his businesses and the wonderful folks who get up every morning and work hard every day. There is also an improved tax credit for educators.

Can the hon. member not at least admit that there are many provisions here that would assist his constituents, and that the members of the official opposition should actually vote for Bill C-8?

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, I just have a note before I answer the substance of the member's question. My constituents speak often about how they would like the Liberal government to get out of the way for them to be able to prosper and for things like our agricultural and energy sectors to be able to prosper. They want us to be a country of “yes” again, to be a country that allows major infrastructure projects, and to be a country that allows economic development that is uninhibited by the heavy hand of bureaucrats in Ottawa.

I would quote the Parliamentary Budget Officer, who recently said, “It appears to me that the rationale for the additional spending initially set aside as stimulus no longer exists.”

It was not me who made those statements initially. That was the Parliamentary Budget Officer, who is somebody who thinks long and hard about Canada's monetary policy.

[Kristina Michaud, Bloc, Avignon—La Mitis—Matane—Matapédia, QC]

Madam Speaker, I thank my colleague for his speech. I agree with him that the increase in the cost of living is deplorable for the people in his riding and those in mine. We need to find a way to help our constituents with the rising cost of rent, food, gas and so on.

In my opinion, slashing the carbon tax is not the solution, and it is not a good idea either. In Quebec, we have the carbon exchange, which is working well.

For the other provinces, the tax that was imposed increases people's bills by a few dollars a month, but they can recoup that money through a tax refund. Will eliminating the carbon tax generate enough money to help our constituents? I do not think so.

I think we that we should go after the money in tax havens rather than eliminating the carbon tax, since that tax is a good measure to help combat climate change. Does my colleague agree?

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, the simple answer to the member from the Bloc's question would be yes. Let us have a meaningful effort to actually make sure that those who are illegally avoiding taxes in this country are discovered and prosecuted and, wherever possible, that those funds are recovered.

When it comes to the record high prices that Canadians are facing at the pumps, whether because of the carbon tax, although I disagree with the carbon tax and its policy and Albertans vehemently disagree with the carbon tax and its policy, I think the member from the Bloc would agree that it should be up to a province to make that determination for its citizens. It should not be a big-handed, bureaucratic, heavy initiative determined in the hallways of offices in our national capital city. It should be the people of—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

I have to interrupt the hon. member because it is 5:43. The hon. member will have about a minute left to continue answering questions the next time the bill is debated.

It being 5:43, the House will now proceed to the consideration of Private Members' Business as listed on today's Order Paper.

The House resumed from March 23 consideration 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, as reported (with amendment) from the committee, and of the motions in Group No. 1.

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

The hon. member for Battle River—Crowfoot has one minute left on his feet.

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, as always, it is a true honour to stand in this place and fight for the people of Battle River—Crowfoot and, of course, to stand for the principles of peace, freedom and democracy, especially in an age when there have been such clear threats from actors around the world who would love to tear down the freedoms that we enjoy today—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

I am very sorry. It was my mistake. We had one minute left for questions and comments, not to resume a speech.

The hon. parliamentary secretary to the government House leader.

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

Madam Speaker, thinking in terms of freedoms, my question to the member is this. How is it that the Conservative Party can actually say no to, and vote against, Bill C-8, when Bill C-8 is all about supporting Canadians in all regions of our country?

Does the member realize what the Conservative Party is asking him to do: to vote against supports for the pandemic? Does he realize that?

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, I am proud to stand for freedom and democracy in this place each and every day, but what is absolutely untenable is the fact that members from the party opposite refuse to stand up against probably the most authoritarian Prime Minister that this country may have ever seen. Time and again, I hear from constituents who are thrilled that a few of their members are standing up against the tyranny that the PMO exerts over members of the backbench. As we saw—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

That is it.

Resuming debate, the hon. member for Richmond Hill.

[Majid Jowhari, Liberal, Richmond Hill, ON]

Madam Speaker, as today marks the first time in the 44th Parliament that I am exercising my privilege to rise to speak on a government bill, I want to take a brief moment to acknowledge those who have helped to get me here to stand alongside my hon. colleagues and once again represent the people of Richmond Hill.

I want to thank the volunteers who put in countless hours to spread our message, as well as friends and staff who helped mentor and guide me, and helped further connect me with the community. Of course, I would be remiss if I did not thank my wife and my two children, without whom I would not have had the emotional support to continue this work. Lastly, I thank my larger family. They are the people who have trusted me to work for their best interests: my dear constituents in Richmond Hill, whose engagement and community leadership has consistently impressed me for the past six years. Indeed, my constituents will be the beneficiaries of the bill that I will be discussing today.

I feel privileged to rise in the House to speak on 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. In my riding of Richmond Hill, there are over 5,000 small businesses, with labour participation of over 64%. Richmond Hill is home to many of the workers who helped establish the foundation and growth of our economy. Many of them also constitute the membership of my community-led small business council, where I meet monthly with my constituents to hear their concerns and feedback on our government's support for their businesses.

First, let me acknowledge that Richmond Hill's small businesses have shown immeasurable resilience throughout the COVID-19 pandemic. While our federal government has played a key role to the provision of critical supports so far, we know that it is vital to continue this assistance to ensure a continued strong recovery. Our efforts in providing crucial financial assistance to, and collaboration with, the provinces and territories ensure that the health and safety of Canadians are an utmost reflection of the priorities of our government on this front.

Since the onset of COVID-19, we have implemented income support, we have issued direct payments to families and seniors, we have helped businesses keep their workers and we have helped workers keep their wages. Bill C-8 is yet another manifestation of these priorities: it serves as an extra, supplementary tool in our tool box. The bill is constituted of seven parts, each of which addresses a key and prominent issue within our national and local communities, starting with the funding for the procurement of rapid tests and investment in therapeutics, moving to the protection of our children's health and safety in school, and leading to a re-emphasis on critical and targeted support for workers and businesses that will protect their financial and physical well-being. This is a well-rounded piece of legislation with a comprehensive, but targeted, approach.

With the onset of the pandemic, businesses in my riding stepped up by introducing new measures that enabled them to continue serving Richmond Hill safely and in alignment with public health measures. They fought COVID-19 head-on by enforcing vaccine mandates and reducing capacities to encourage social distancing. Many even installed protective barriers within their spaces to maintain the safety of staff and customers alike. Now, as provincial jurisdictions begin authorizing an easing of restrictions, we know that COVID-19 and its impact still persist, which is why our federal government will continue to support businesses in their safe operation.

In December, our government's Bill C-2 received royal assent. Within this bill, we acknowledged the spread of the omicron variant and its potential for further disruption to small businesses. As such, we integrated key economic support, including the extension of the Canada recovery hiring program, the establishment of the Canada worker lockdown benefit and further extensions to the Canada recovery caregiving benefit and the Canada recovery sickness benefit. These initiatives, among others in Bill C-2, have been and will be instrumental in keeping Canadian businesses strong and resilient in their recovery from COVID-19.

The new measures in Bill C-8 would add to the line of supports that become law by the passage of Bill C-2 in numerous ways. Proper ventilation and improvement to indoor air quality are key components of the continued fight against COVID-19, but this is also a costly endeavour.

Bill C-8 would alleviate this by proposing a refundable small business air quality improvement tax credit of 25% on incurred, eligible air quality improvement expenses. This tax credit would be for eligible expenses taken between September 1, 2021, and December 31, 2022. It would make safety against COVID-19 affordable for small businesses.

That is not all that Bill C-8 proposes in order to support businesses. Our government recently announced the extension of the repayment deadline for the Canada emergency business account loan. All eligible borrowers in good standing would qualify for partial loan forgiveness. The interest-free and partially forgivable loan provided by the CEBA has helped our small businesses, nearly 900,000 of them, stay afloat during one of the biggest economic challenges for our country.

This extension would facilitate short-term economic recovery for small businesses and greater repayment flexibility for those who had received support from CEBA. Nonetheless, businesses that benefited from CEBA are still burdened by the impact of the pandemic, and our government wants to help mitigate some of the financial stress.

Repayments on or before the new deadline of December 31, 2023, would result in a loan forgiveness of up to a third of the value of the loan. This can translate to about $20,000 in loan forgiveness. Bill C-8 would take this a step further, as it would invoke a limitation period of six years for debt due under the CEBA program to ensure CEBA loan holders are provided consistent treatment regardless of where they live.

Through all of the realms in which our federal government has provided pandemic-related supports, one theme consistently emerges, which is our focus on the health and safety of Canadians. That theme is extremely apparent in Bill C-8, as we build on previous initiatives to keep students, teachers, staff and families healthy by authorizing payments for the purpose of supporting ventilation improvement projects in schools.

This expands on our government's supply of over $3 billion in direct transfer payments to the provinces and territories for testing and contact tracing through the safe restart program. In fact, $4 million of this funding directly benefited my constituency of Richmond Hill, as it ensured we had the resources to safely restart the economy. We also made significant investments in empowering the provincial and territorial health care systems to strengthen their testing capacity by purchasing and shipping over 80 million rapid tests to them at a cost of over $900 million.

As the demand for rapid tests persists, Bill C-8 seeks to allocate an additional $1.72 billion to the Minister of Health for the procurement and distribution of rapid antigen tests to provinces and territories and directly to Canadians. This initiative, combined with the funding through the safe return to class fund, demonstrates how the government is helping to keep our communities healthy and safe.

Today, I have touched on just some of the components of Bill C-8 that would deliver real results and crucial supports for Canadians. Bill C-8 would mean a safer and stronger Canada, and for my community it would mean a safer and a stronger Richmond Hill.

I strongly encourage my hon. colleagues to consider these key supports that their constituents would rely on for their financial, physical and mental health and well-being. I invite members to join me in supporting its passage through the House so we can continue having Canadians' backs.