Chrystia Freeland Liberal
This bill has received Royal Assent and is, or will soon become, law.
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.
All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.
The House resumed from April 29 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 Deputy Speaker Chris d'Entremont
It being 3:14 p.m., pursuant to order made Thursday, November 25, 2021, the House will now proceed to the taking of the deferred recorded division on the motions at report stage of Bill C-8.
Call in the members.
And the bells having rung:
The question is on Motion No. 1.
A vote on this motion also applies to Motions Nos. 2 to 10.
(The House divided on Motion No. 1, which was negatived on the following division:)
The Deputy Speaker Chris d'Entremont
If a member of a recognized party present in the House wishes to request a recorded division or that the motion be adopted on division, I would invite them to please rise and indicate it to the Chair.
(The House divided on the motion, which was agreed to on the following division:)
Ginette Petitpas Taylor Liberal Moncton—Riverview—Dieppe, NB
moved that 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, be read the third time and passed.
Economic and Fiscal Update Implementation Act, 2021Government Orders
Winnipeg North Manitoba
Liberal
Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons
Mr. Speaker, what is happening this evening is an interesting process. We just finished having a vote that is allowing us to have more debate time.
The Conservative Party of Canada voted against that. It is hard to believe that the Conservatives do not want to work late, but I am glad a good number of them will hopefully be engaged in this debate. I find it is a very important bill that we are debating. We are talking about the fall economic update.
As my colleague has pointed out, it is an important thing to raise. We are not talking about this fall. We are talking about the fall of 2021. Just the other day, we passed budget 2022-23. Today, we are finally in a position where we are within a day or two of actually seeing Bill C-8, the fall economic update legislation, pass through the House of Commons. A Conservative member across the way is asking whose fault it is.
There is absolutely no doubt that it is the fault of the Conservative Party of Canada. It has been truly amazing to witness what I have seen over the past number of months as the Conservatives have protested what is a good, sound piece of legislation. It is legislation that is there to support Canadians from coast to coast to coast, yet the Conservative Party of Canada is stalling it. Conservatives do not want to see it pass. In fact, they got upset that we did not bring in time allocation earlier. It is hard to believe, but that is the truth.
The truth of the matter is that the Conservative Party has gone out of its way to prevent Bill C-8 from passing. I mentioned that it has been 12 days of debate so far. The Conservatives have said we should have tried harder. We introduced the legislation, and they played Conservative games such as moving a motion for concurrence, not once or twice but even more on government legislation. One thing that I really liked was that they got so tired that they did not even want to be debating bills, even though they say they do, that they adjourn debate of the House of Commons, not debate, they will adjourn—
The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes
I have to interrupt the hon. parliamentary secretary for a point of order.
Damien Kurek Conservative Battle River—Crowfoot, AB
Madam Speaker, on a point of order. I am just wondering if any other Liberal member has permission to speak in this place.
The Assistant Deputy Speaker (Mrs. Alexandra Mendès) Alexandra Mendes
That is not a point of order.
The hon. parliamentary secretary.
Kevin Lamoureux Liberal Winnipeg North, MB
Madam Speaker, the truth hurts. When Conservatives hear the truth, it is somewhat of a humbling experience, I hope.
The more—
