Bill C-2
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- ENGLISH
- RECOMMENDATION RECOMMENDATION
- SUMMARY SUMMARY
- TABLE OF PROVISIONS TABLE OF PROVISIONS
- PART 1 Income Tax Act PART 1 Income Tax Act
- Amendments to the Act Amendments to the Act
- Related Amendments to the Income Tax Regulations Related Amendments to the Income Tax Regulations
- Coordinating Amendment Coordinating Amendment
- PART 2 Canada Worker Lockdown Benefit Act PART 2 Canada Worker Lockdown Benefit Act
- Enactment of Act Enactment of Act
- Consequential Amendments Consequential Amendments
- Income Tax Act Income Tax Act
- Income Tax Regulations Income Tax Regulations
- PART 3 Canada Recovery Benefits Act PART 3 Canada Recovery Benefits Act
- Amendments to the Act Amendments to the Act
- Related Amendment to the Canada Recovery Benefits Regulations Related Amendment to the Canada Recovery Benefits Regulations
- PART 3.1 Review of Acts PART 3.1 Review of Acts
- PART 4 Canada Labour Code PART 4 Canada Labour Code
- Amendments to the Act Amendments to the Act
- Related Amendment to the Budget Implementation Act, 2021, No. 1 Related Amendment to the Budget Implementation Act, 2021, No. 1
- Coordinating Amendments Coordinating Amendments
- Coming into Force Coming into Force
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First Session, Forty-fourth Parliament, 70 Elizabeth II, 2021 |
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HOUSE OF COMMONS OF CANADA |
An Act to provide further support in response to COVID-19
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AS PASSED
BY THE HOUSE OF COMMONS
December 16, 2021
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RECOMMENDATION
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to provide further support in response to COVID-19”.
SUMMARY
Part 1 amends the Income Tax Act and the Income Tax Regulations to extend subsidies under the Canada Emergency Wage Subsidy (CEWS), the Canada Emergency Rent Subsidy (CERS), and the Canada Recovery Hiring Program until May 7, 2022, as part of the response to the COVID-19 pandemic. Support under the CEWS and the CERS would be available to the tourism and hospitality sector and to the hardest-hit organizations that face significant revenue declines. Eligible entities under these rules would need to demonstrate a revenue decline over the course of 12 months of the pandemic, as well as a current-month revenue decline. In addition, organizations subject to a qualifying public health restriction would be eligible for support, if they have one or more locations subject to a public health restriction lasting for at least seven days that requires them to cease some or all of their activities. Part 1 also allows the government to extend the subsidies by regulation but no later than July 2, 2022.
Part 2 enacts the Canada Worker Lockdown Benefit Act to authorize the payment of the Canada worker lockdown benefit in regions where a lockdown is imposed for reasons related to COVID-19. It also makes consequential amendments to the Income Tax Act and the Income Tax Regulations.
Part 3 amends the Canada Recovery Benefits Act to, among other things,
(a) extend the period within which a person may be eligible for a Canada recovery sickness benefit or a Canada recovery caregiving benefit;
(b) increase the maximum number of weeks in respect of which a Canada recovery sickness benefit is payable to a person from four to six; and
(c) increase the maximum number of weeks in respect of which a Canada recovery caregiving benefit is payable to a person from 42 to 44.
It also makes a related amendment to the Canada Recovery Benefits Regulations.
Part 3.1 provides for the completion of a performance audit and tabling of a report by the Auditor General of Canada in respect of certain benefits.
Part 4 amends the Canada Labour Code to, among other things, create a regime that provides for a leave of absence related to COVID-19 under which an employee may take
(a) up to six weeks if they are unable to work because, among other things, they have contracted COVID-19, have underlying conditions that in the opinion of certain persons or entities would make them more susceptible to COVID-19 or have isolated themselves on the advice of certain persons or entities for reasons related to COVID-19; and
(b) up to 44 weeks if they are unable to work because, for certain reasons related to COVID-19, they must care for a child who is under the age of 12 or a family member who requires supervised care.
It also makes a related amendment to the Budget Implementation Act, 2021, No. 1.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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TABLE OF PROVISIONS
Enactment
Canada Worker Lockdown Benefit Act
Definitions
Designation of region
Eligibility
Application
Attestation
Obligation to provide information
Payment of benefit
Amount of payment
Regulations
Replacement of May 7, 2022
Social Insurance Number
Provision of information and documents
Minister of Health
Payments cannot be charged, etc.
Return of erroneous payment or overpayment
Garnishment — financial institution
Reconsideration of application
Request for review
Certificate of default
Limitation or prescription period
No interest payable
Violations
Limitation of imposition of penalties
Rescission or reduction of penalty
Recovery as debt due to Her Majesty
Offences
Designation — investigators
Consolidated Revenue Fund
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1st Session, 44th Parliament, 70 Elizabeth II, 2021 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-2 |
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An Act to provide further support in response to COVID-19 |
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
PART 1 Income Tax Act
R.S., c. 1 (5th Supp.)
Amendments to the Act
1 (1) The portion of subsection 125.7(1) of the Income Tax Act before the definition baseline remuneration is replaced by the following:
Definitions
(1) The following definitions apply in this section and in subsections 163(2.901) and (2.902).
(2) Paragraphs (j) and (k) of the definition base percentage in subsection 125.7(1) of the Act are replaced by the following:
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(j) for the twentieth qualifying period,
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(i) if the eligible entity’s revenue reduction percentage is greater than or equal to 50%, 25%, and
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(ii) in any other case, the percentage determined by the formula
0.625 × (A − 10%)where- A
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(k) for the twenty-first qualifying period,
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(i) if the eligible entity’s revenue reduction percentage is greater than or equal to 50%, 10%, and
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(ii) in any other case, the percentage determined by the formula
0.25 × (A − 10%)where- A
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(l) for the twenty-second qualifying period to the twenty-sixth qualifying period,
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(i) the lesser of 75% and the eligible entity’s revenue reduction percentage for the qualifying period, if, for the qualifying period,
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(A) the eligible entity’s revenue reduction percentage is greater than or equal to 40%, and
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(B) either of the following conditions is met:
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(I) the eligible entity is a qualifying tourism or hospitality entity, or
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(II) the eligible entity is subject to a qualifying public health restriction,
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(ii) if subparagraph (i) does not apply to the eligible entity, the eligible entity’s revenue reduction percentage for the qualifying period is greater than or equal to 50% and the prior year revenue decline of the eligible entity is greater than or equal to 50%, the lesser of 50% and the percentage determined by the formula
1.6 × (A − 50%) + 10%where- A
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(iii) in any other case, nil;
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(m) for the twenty-seventh qualifying period and the twenty-eighth qualifying period,
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(i) the lesser of 37.5% and one half of the eligible entity’s revenue reduction percentage for the qualifying period, if, for the qualifying period,
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(A) the eligible entity’s revenue reduction percentage is greater than or equal to 40%, and
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(B) either of the following conditions is met:
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(I) the eligible entity is a qualifying tourism or hospitality entity, or
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(II) the eligible entity is subject to a qualifying public health restriction,
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(ii) if subparagraph (i) does not apply to the eligible entity, the eligible entity’s revenue reduction percentage is for the qualifying period greater than or equal to 50% and the prior year revenue decline of the eligible entity is greater than or equal to 50%, the lesser of 25% and the percentage determined by the formula
0.8 × (A − 50%) + 5%where- A
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(iii) in any other case, nil; and
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(n) for a qualifying period after the twentieth qualifying period, a percentage determined by regulation in respect of the eligible entity for the qualifying period or, for a qualifying period after the twenty-eighth qualifying period, if there is no percentage determined by regulation for the qualifying period, nil. (pourcentage de base)
(3) The definition current reference period in subsection 125.7(1) of the Act is amended by striking out “and” at the end of paragraph (c.991) and by adding the following after that paragraph:
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(c.992) for the twenty-third qualifying period, December 2021;
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(c.993) for the twenty-fourth qualifying period, January 2022;
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(c.994) for the twenty-fifth qualifying period, February 2022;
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(c.995) for the twenty-sixth qualifying period, March 2022;
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(c.996) for the twenty-seventh qualifying period, April 2022;
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(c.997) for the twenty-eighth qualifying period, May 2022; and
(4) Subparagraph (i) of the description of A in paragraph (b) of the definition executive compensation repayment amount in subsection 125.7(1) of the Act is replaced by the following:
(i) a percentage assigned to the eligible entity under an agreement in respect of the seventeenth qualifying period to the twenty-third qualifying period if
(A) the agreement is entered into by
(I) the eligible entity,
(II) an eligible entity, shares of the capital stock of which are listed or traded on a stock exchange or other public market, that controls the eligible entity (referred to in this definition as the “public parent corporation”), if the public parent corporation received a deemed overpayment under subsection (2) in respect of any of the seventeenth qualifying period to the twenty-third qualifying period, and
(III) each other eligible entity that received a deemed overpayment under subsection (2) in respect of any of the seventeenth qualifying period to the twenty-third qualifying period and was controlled in that period by the eligible entity or the public parent corporation, if any,
(B) the agreement is filed in prescribed form and manner with the Minister,
(C) the agreement assigns, for the purposes of this definition, a percentage in respect of each eligible entity referred to in clause (A) of this subparagraph,
(D) the total of all the percentages assigned under the agreement equals 100%, and
(E) the percentage allocated to any eligible entity under the agreement would not result in an amount allocated to the eligible entity in excess of the total of all amounts of deemed overpayments of the eligible entity under subsection (2) for any of the seventeenth qualifying period to the twenty-third qualifying period,
(i.1) a percentage assigned to the eligible entity under an agreement in respect of the twenty-fourth qualifying period and any subsequent qualifying period if
(A) the agreement is entered into by
(I) the eligible entity,
(II) the public parent corporation, if the public parent corporation received a deemed overpayment under subsection (2) in respect of the twenty-fourth qualifying period or any subsequent qualifying period, and
(III) each other eligible entity that received a deemed overpayment under subsection (2) in respect of the twenty-fourth qualifying period or any subsequent qualifying period and was controlled in that period by the eligible entity or the public parent corporation, if any,
(B) the agreement is filed in prescribed form and manner with the Minister,
(C) the agreement assigns, for the purposes of this definition, a percentage in respect of each eligible entity referred to in clause (A) of this subparagraph,
(D) the total of all the percentages assigned under the agreement equals 100%, and
(E) the percentage allocated to any eligible entity under the agreement would not result in an amount allocated to the eligible entity in excess of the total of all amounts of deemed overpayments of the eligible entity under subsection (2) for the twenty-fourth qualifying period and any subsequent qualifying period, and
(5) The description of B in paragraph (b) of the definition executive compensation repayment amount in subsection 125.7(1) of the Act is replaced by the following:
- B
(i) for the seventeenth qualifying period to the twenty-third qualifying period, the lesser of
(A) the total of all amounts each of which is an amount of a deemed overpayment under subsection (2) for each of the eligible entities described in clause (i)(A) of the description of A for the seventeenth qualifying period to the twenty-third qualifying period, other than amounts in respect of employees on leave with pay, and
(B) the amount determined by the formula
- C
- D
(ii) for the twenty-fourth qualifying period and any subsequent qualifying period, the lesser of
(A) the total of all amounts each of which is an amount of a deemed overpayment under subsection (2) for each of the eligible entities described in clause (i.1)(A) of the description of A for the twenty-fourth qualifying period and any subsequent qualifying period, other than amounts in respect of employees on leave with pay, and
(B) the amount determined by the formula
- E
- F
- G
(6) Paragraph (a) of the definition prior reference period in subsection 125.7(1) of the Act is amended by striking out “and” at the end of subparagraph (xxi) and by adding the following after subparagraph (xxii):
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(xxiii) for the twenty-third qualifying period, December 2019,
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(xxiv) for the twenty-fourth qualifying period, January 2020,
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(xxv) for the twenty-fifth qualifying period, February 2020,
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(xxvi) for the twenty-sixth qualifying period, March 2019,
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(xxvii) for the twenty-seventh qualifying period, April 2019, and
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(xxviii) for the twenty-eighth qualifying period, May 2019;
(7) Subparagraphs (b)(i) and (ii) of the definition prior reference period in subsection 125.7(1) of the Act are replaced by the following:
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(i) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities and the qualifying period is any of the first qualifying period to the fourth qualifying period, or
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(ii) the qualifying period is any of
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(A) the first qualifying period to the fourth qualifying period and the eligible entity elects for all of the first qualifying period to the third qualifying period,
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(B) the fifth qualifying period to the qualifying period referred to in paragraph (d) of the definition qualifying period and the eligible entity elects for all of those qualifying periods,
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(C) the fourteenth qualifying period to the seventeenth qualifying period, if
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(I) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities, and
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(II) the eligible entity elects for all of those qualifying periods, or
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(D) the twenty-sixth qualifying period to the twenty-eighth qualifying period, if
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(I) on March 1, 2019, the eligible entity was not carrying on business or otherwise carrying on its ordinary activities, and
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(II) the eligible entity elects for all of those qualifying periods; and
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(8) The definition qualifying period in subsection 125.7(1) of the Act is amended by striking out “and” at the end of paragraph (c.991) and by replacing paragraph (d) with the following:
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(c.992) the period that begins on November 21, 2021 and ends on December 18, 2021 (referred to in this section as the “twenty-third qualifying period”);
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(c.993) the period that begins on December 19, 2021 and ends on January 15, 2022 (referred to in this section as the “twenty-fourth qualifying period”);
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(c.994) the period that begins on January 16, 2022 and ends on February 12, 2022 (referred to in this section as the “twenty-fifth qualifying period”);
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(c.995) the period that begins on February 13, 2022 and ends on March 12, 2022 (referred to in this section as the “twenty-sixth qualifying period”);
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(c.996) the period that begins on March 13, 2022 and ends on April 9, 2022 (referred to in this section as the “twenty-seventh qualifying period”);
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(c.997) the period that begins on April 10, 2022 and ends on May 7, 2022 (referred to in this section as the “twenty-eighth qualifying period”); and
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(d) a prescribed period that ends no later than July 2, 2022. (période d’admissibilité)
(9) Paragraph (b) of the definition qualifying recovery entity in subsection 125.7(1) of the Act is replaced by the following:
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(b) it would be a qualifying entity for the qualifying period if the definition qualifying entity were read without reference to its paragraph (a);
(10) Subparagraph (e)(ii) of the definition qualifying recovery entity in subsection 125.7(1) of the Act is replaced by the following:
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(ii) greater than 10% (or a percentage determined by regulation for the qualifying period), if it is any of the eighteenth qualifying period and subsequent qualifying periods. (entité de relance admissible)
(11) Paragraph (d) of the definition recovery wage subsidy rate in subsection 125.7(1) of the Act is replaced by the following:
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(d) for any of the twenty-second qualifying period and subsequent qualifying periods, 50% or a percentage determined by regulation for the qualifying period. (taux de subvention salariale de relance)
(12) The portion of paragraph (a.1) of the definition rent subsidy percentage in subsection 125.7(1) of the Act before the formula is replaced by the following:
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(a.1) if the qualifying period is any of the eighteenth qualifying period to the twenty-eighth qualifying period, the percentage determined by the formula
(13) Paragraph (b) of the definition rent subsidy percentage in subsection 125.7(1) of the Act is replaced by the following:
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(b) for a qualifying period after the twenty-eighth qualifying period, a percentage determined by regulation in respect of the eligible entity or, if there is no percentage determined by regulation for the qualifying period, nil. (pourcentage de subvention pour le loyer)
(14) The description of A in the definition rent top-up percentage in subsection 125.7(1) of the Act is replaced by the following:
- A
(15) Paragraphs (e) and (f) of the definition top-up percentage in subsection 125.7(1) of the Act are replaced by the following:
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(e) for the twentieth qualifying period, the lesser of 15% and the percentage determined by the formula
0.75 × (A − 50%)where- A
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(f) for the twenty-first qualifying period, the lesser of 10% and the percentage determined by the formula
0.5 × (A − 50%)where- A
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(g) for each qualifying period after the twenty-first qualifying period, nil. (pourcentage compensatoire)
(16) Subsection 125.7(1) of the Act is amended by adding the following in alphabetical order:
prior year revenue decline, of an eligible entity means, the average of all percentages each of which would, if the Act were read without reference to subsection 125.7(9) and section 257, be the revenue reduction percentage of the eligible entity for a qualifying period
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(a) that is any of the first qualifying period to the thirteenth qualifying period (but including only one of the tenth qualifying period or the eleventh qualifying period); and
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(b) throughout which the eligible entity was
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(i) carrying on its ordinary activities, or
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(ii) not carrying on its ordinary activities because of a public health restriction. (réduction du revenu d’une année antérieure)
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qualifying public health restriction, of an eligible entity for a qualifying period, means that
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(a) one or more qualifying properties of the eligible entity — or of one or more specified tenants (within the meaning of the definition public health restriction) of the eligible entity — is subject to a public health restriction for at least seven days in the qualifying period; and
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(b) it is reasonable to conclude that at least approximately 25% of the qualifying revenues of the eligible entity — together with the qualifying revenues of any specified tenants of the eligible entity — for the prior reference period were derived from the restricted activities. (restrictions sanitaires admissibles)
qualifying tourism or hospitality entity, for a qualifying period, has the meaning assigned by regulation. (entité touristique ou d’accueil admissible)
(17) The portion of paragraph (a) of the description of D in subsection 125.7(2) of the Act before subparagraph (i) is replaced by the following:
(a) nil, if the qualifying period is any of the fifth qualifying period to the nineteenth qualifying period, unless
(18) The description of D in subsection 125.7(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph:
(a.1) nil, if the qualifying period is after the nineteenth qualifying period, and
(18.1) Section 125.7 of the Act is amended by adding the following after subsection (2):
Exception
(2.01) Despite subsection (2), no overpayment on account of a qualifying entity’s liability under this Part for the taxation year in which the qualifying period ends is deemed to have arisen with respect to a qualifying entity that is a publicly traded company or a subsidiary of such a company if, in the qualifying period, it paid taxable dividends to an individual who is a holder of common shares of the company or of the subsidiary of the company.
(19) The formula in paragraph (b) of the description of D in subsection 125.7(2.1) of the Act is replaced by the following:
(20) Paragraph (b) of the description of D in subsection 125.7(2.1) of the Act is amended by adding the following after the description of E:
- E.1
(i) $300,000 for the eighth qualifying period to the twenty-first qualifying period, and
(ii) $1,000,000 for the twenty-second qualifying period and subsequent qualifying periods; and
(21) The portion of subsection 125.7(14) of the Act before the formula is replaced by the following:
Executive compensation
(14) The amount of a refund made by the Minister to an eligible entity in respect of a deemed overpayment under subsection (2) on a particular date under subsection 164(1.6), in respect of any of the seventeenth qualifying period to the twenty-third qualifying period, is deemed to be an amount that has been refunded to the eligible entity on that particular date (for the taxation year in which the refund was made) in excess of the amount to which the eligible entity was entitled as a refund under this Act to the extent of the lesser of the amount of the refund and the amount determined by the formula
(22) Section 125.7 of the Act is amended by adding the following after subsection (14):
Executive compensation
(14.1) The amount of a refund made by the Minister to an eligible entity in respect of a deemed overpayment under subsection (2) on a particular date under subsection 164(1.6), in respect of any of the twenty-fourth qualifying period and any subsequent qualifying period, is deemed to be an amount that has been refunded to the eligible entity on that particular date (for the taxation year in which the refund was made) in excess of the amount to which the eligible entity was entitled as a refund under this Act to the extent of the lesser of the amount of the refund and the amount determined by the formula
- A
(a) the executive compensation repayment amount of the eligible entity, and
(b) with respect to a qualifying entity that is a publicly traded company or a subsidiary of such a company, the amount of taxable dividends paid by the company or its subsidiary to an individual who is a holder of common shares of the company or of the subsidiary of the company; and
- B
(23) Subsections (17) and (18) are deemed to have come into force on August 29, 2021.
C.R.C., c. 945
Related Amendments to the Income Tax Regulations
2 Section 8901.1 of the Income Tax Regulations is renumbered as subsection 8901.1(1) and the following is added after that subsection:
(2) For the purposes of subsection 125.7(1) of the Act, qualifying tourism or hospitality entity, for a qualifying period, means an eligible entity that meets the following conditions:
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(a) the entity has a prior year revenue decline greater than or equal to 40%; and
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(b) the total of all amounts, each of which is the eligible entity’s qualifying revenue for the prior reference period for any of the first qualifying period to the thirteenth qualifying period (but including only one of the tenth qualifying period or the eleventh qualifying period), was earned primarily from carrying on one or more of the following activities:
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(i) operating or managing a facility providing short-term lodging, such as a hotel, a motel, a cottage, a bed and breakfast or a youth hostel,
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(ii) preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises,
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(A) such as a restaurant, a food truck, a cafeteria, a caterer, a coffee shop, a food concession, a bar, a pub or a nightclub, and
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(B) for greater certainty, not including the operation of a facility primarily engaged in retailing food or beverage products, such as a supermarket or a convenience store,
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(iii) operating a travel agency or as a tour operator, including:
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(A) acting as an agent for tour operators, transportation companies and short-term lodging establishments in selling travel, tour and accommodation services, or
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(B) arranging, assembling and marketing tours,
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(iv) organizing, promoting, hosting, supporting or participating in events that meet the artistic or cultural interests of their patrons, including live performances or exhibits intended for public viewing,
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(v) preserving and exhibiting objects, sites and natural wonders of historical, cultural or educational value, such as the operation of a museum, a historic and heritage site, a zoo, a botanical garden or a nature park,
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(vi) organizing, promoting or supporting scenic and sightseeing tours, such as sightseeing or dinner cruises, steam train excursions, horse-drawn sightseeing rides, air-boat rides, hot-air balloon rides or charter fishing services,
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(vii) providing charter bus services, if
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(A) the buses do not operate on fixed routes and schedules, and
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(B) the entire vehicle is rented, rather than individual seats,
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(viii) operating or managing an amusement or theme park, which includes
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(A) operating a variety of attractions, such as mechanical rides, water rides, games, shows or theme exhibits, and
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(B) leasing space on a concession basis for these operations,
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(ix) operating or managing a facility or providing a service that enables patrons to participate in recreational activities,
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(A) including
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(I) fitness and recreational sports centres,
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(II) downhill and cross-country ski/snowboard areas, and equipment such as ski lifts and tows (including revenues from equipment rental services and ski/snowboard instruction services provided at the area),
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(III) the operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as retailing fuel and marine supplies, boat repair and maintenance and rental services,
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(IV) the operation of recreation and amusement facilities and services including establishments primarily engaged in maintaining non-gambling coin-operated amusement devices, in businesses operated by others, and
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(V) other amusement activities, such as amateur sports clubs, teams or leagues, archery or shooting, ballroom dancing, river rafting, curling clubs, mini golf and bowling, and
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(B) excluding
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(I) golf, golf instruction and the ownership or operation of a facility that is a golf course, a golf driving range, or a golf clubhouse,
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(II) country clubs, and
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(III) professional sports clubs, teams or leagues or facilities used primarily by such organizations,
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(x) operating or managing serviced or unserviced sites to accommodate campers and their equipment for tents, tent trailers, travel trailers and recreational vehicles, excluding mobile home sites,
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(xi) operating or managing an overnight recreational camp, such as a children’s camp, a family vacation camp or an outdoor adventure retreat,
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(xii) operating or managing a hunting camp or a fishing camp,
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(xiii) operating or managing a duty-free retail store at a land border crossing where the only exit route is to the United States,
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(xiv) operating or managing a facility that is primarily engaged in exhibiting motion pictures, such as a cinema or a drive-in theatre,
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(xv) operating or managing an amusement arcade, such as a family fun centre, an indoor play area, a pinball arcade or a video game arcade,
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(xvi) operating a facility allowing passengers to board and leave a cruise ship,
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(xvii) operating or managing an airport, including renting hangar space and providing baggage handling, cargo handling and aircraft parking services,
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(xviii) operating or managing a casino,
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(xix) promoting a destination or region in Canada for the purpose of attracting tourism,
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(xx) organizing, planning, promoting, hosting or supporting:
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(A) conventions, trade shows or festivals, or
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(B) weddings, parties or similar events, and
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(xxi) promoting the interests of the members of an industry organization or association, if the members are primarily engaged in activities described in any of subparagraphs (i) to (xx).
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3 Subsections 8901.2(2) to (7) of the Regulations are repealed.
Coordinating Amendment
4 If the Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Second Qualifying Period) are made by the Governor in Council, subsections 8901.2(0.1) and (8) of the Income Tax Regulations are repealed.
PART 2 Canada Worker Lockdown Benefit Act
Enactment of Act
Enactment
5 The Canada Worker Lockdown Benefit Act is enacted as follows:
An Act establishing the Canada worker lockdown benefit
Short Title
1 This Act may be cited as the Canada Worker Lockdown Benefit Act.
Definitions
2 The following definitions apply in this Act.
benefit period means the period set out in an order made under subsection 3(1). (période de prestations)
competent authority means any entity lawfully entitled to impose public health measures, including
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(a) the Government of Canada;
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(b) the government of a province or territory;
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(c) a municipality;
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(d) a public health authority; and
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(e) a council, government or other entity that is authorized to act on behalf of an Indigenous group, community or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982. (autorité compétente)
COVID-19 means the coronavirus disease 2019. (COVID-19)
Her Majesty means Her Majesty in right of Canada. (Sa Majesté)
lockdown benefit means a Canada worker lockdown benefit referred to in section 8. (prestation de confinement)
lockdown order means an order, regulation or other instrument made by a competent authority
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(a) imposing, for reasons related to COVID-19, among other measures,
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(i) the closure to the public, in the region specified in the order, regulation or other instrument, of premises where persons carry out commercial activities or provide services that are not essential to preserving life, health, public safety or basic societal functioning, or
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(ii) a requirement, applicable in the region specified in the order, regulation or other instrument, that persons stay at home except for reasons that are essential to preserving life, health, public safety or basic societal functioning; and
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(b) non-compliance with which is an offence or may result in the imposition of a sanction, including an administrative monetary penalty. (ordre de confinement)
lockdown region means the region designated as a lockdown region in an order made under subsection 3(1). (région confinée)
medical practitioner means a person who is entitled to practise medicine under the laws of a province. (médecin)
Minister means the Minister of Employment and Social Development. (ministre)
return of income means a return of income filed or required to be filed under Part I of the Income Tax Act in respect of a taxation year, other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4) of that Act. (déclaration de revenu)
week means the period of seven consecutive days beginning on and including Sunday. (semaine)
PART 1 Canada Worker Lockdown Benefit
3 (1) The Governor in Council, on the recommendation of the Minister, may, for the purposes of this Act, designate by order, for the period set out in the order, any region in Canada as a lockdown region.
(2) The Minister may make a recommendation only if the Minister is of the opinion that it is in the public interest to do so and that measures referred to in subparagraphs (a)(i) and (ii) of the definition lockdown order in section 2 that are set out in one or more lockdown orders apply in respect of a region for a period of at least 14 consecutive days or, if a lower number of days is fixed by regulation, that lower number of consecutive days.
(3) The period referred to in subsection (1) must
-
(a) begin on the Sunday of the week in which the measures referred to in subsection (2) begin to apply in the lockdown region, and
-
(b) end on the Saturday of the week in which those measures cease to apply in the lockdown region.
4 (1) A person is eligible for a lockdown benefit for any week that falls within the period beginning on October 24, 2021 and ending on May 7, 2022 and within a benefit period if
-
(a) they have a valid Social Insurance Number;
-
(b) they were at least 15 years of age on the first day of the week;
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(c) they were resident and present in Canada during the week;
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(d) in the case of an application made in respect of a week beginning in 2021, they had, for 2020 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the following sources:
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(i) employment,
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(ii) self-employment,
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(iii) benefits to which they were entitled under the Canada Emergency Response Benefit Act or the Canada Recovery Benefits Act that were paid to them,
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(iv) benefits, as defined in subsection 2(1) of the Employment Insurance Act, paid to them under that Act,
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(v) allowances, money or other benefits paid to them under a provincial plan because of pregnancy or in respect of the care by them of one or more of their newborn children or one or more children placed with them for the purpose of adoption, and
-
(vi) any other source of income that is prescribed by regulation;
-
-
(e) in the case of an application made in respect of a week beginning in 2022, they had, for 2020 or for 2021 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i) to (vi);
-
(f) for reasons related to measures imposed by a lockdown order that applies in a lockdown region,
-
(i) they lost their employment in the period that begins on the first day on which the measures referred to in subsection 3(2) began to apply in the lockdown region and that ends on the expiry of the week and they were unemployed during the week,
-
(ii) they were unable, during the week, to perform the work that they normally performed as a self-employed person immediately before those measures began to apply in the lockdown region, or
-
(iii) if they were employed during the week or they performed self-employment work during the week, they had a reduction of at least 50% in their average weekly employment income or self-employment income for the week relative to
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(A) in the case of an application made in respect of a week beginning in 2021, their total average weekly employment income and self-employment income for 2020 or in the 12-month period preceding the day on which they make the application, and
-
(B) in the case of an application made in respect of a week beginning in 2022, their total average weekly employment income and self-employment income for 2020 or for 2021 or in the 12-month period preceding the day on which they make the application;
-
-
-
(g) no income referred to in any of the following subparagraphs was paid or was payable to them in respect of the week:
-
(i) allowances, money or other benefits paid to them under a provincial plan because of pregnancy or in respect of the care by them of one or more of their newborn children or one or more children placed with them for the purpose of adoption,
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(ii) a Canada recovery sickness benefit or a Canada recovery caregiving benefit under the Canada Recovery Benefits Act,
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(iii) benefits, as defined in subsection 2(1) of the Employment Insurance Act, and
-
(iv) any other income that is prescribed by regulation;
-
-
(h) during the period beginning on the first day on which the measures referred to in subsection 3(2) began to apply in the lockdown region and ending on the expiry of the week, they have not quit their employment or voluntarily ceased to work, unless it was reasonable to do so, and they have not
-
(i) failed to return to their employment when it was reasonable to do so, if their employer had made a request,
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(ii) failed to resume self-employment when it was reasonable to do so, or
-
(iii) declined a reasonable offer to work in respect of work that would have started during the week;
-
-
(i) they were not, at any time during the week, required to quarantine or isolate themselves under any order made under the Quarantine Act as a result of entering into Canada or
-
(i) if they were required to do so at any time during the week, the only reason for their having been outside Canada was to
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(A) receive a medical treatment that has been certified by a medical practitioner to be necessary, or
-
(B) accompany a person who has been certified by a medical practitioner to be incapable of travelling without the assistance of an attendant and whose only reason for having been outside Canada was to receive a medical treatment that has been certified by a medical practitioner to be necessary, or
-
-
(ii) if, as a result of entering into Canada, they were required to isolate themselves under such an order at any time during the week, they are a person to whom the requirement to quarantine themselves under the order would not have applied had they not been required to isolate themselves; and
-
-
(j) they have filed a return of income in respect of the 2020 taxation year.
(2) For the purpose of paragraphs (1)(d) to (f), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.
(3) Despite paragraph (1)(f), a person is not eligible for a lockdown benefit if they lost their employment, were unable to perform self-employment work or had a reduction in income because they refused to comply with a requirement to be vaccinated against COVID-19.
(4) For the purposes of paragraph (1)(h), the refusal by a person to comply with a requirement to be vaccinated against COVID-19 is not a reasonable excuse to have quit their employment or voluntarily ceased to work or to have done anything referred to in subparagraphs (1)(h)(i) to (iii).
(5) Despite subsection (1), a person who is paid a lockdown benefit in respect of a week beginning in 2021 who does not file a return of income for the 2021 taxation year by December 31, 2022 is deemed not to have been entitled to the lockdown benefit in respect of the week.
(6) Despite subsection (1), a person who is paid a lockdown benefit in respect of a week beginning in 2022 who does not file a return of income for the 2021 and 2022 taxation years by December 31, 2023 is deemed not to have been entitled to the lockdown benefit in respect of that week.
5 (1) A person may, in the form and manner established by the Minister, apply for a lockdown benefit for any week that falls within the period beginning on October 24, 2021 and ending on May 7, 2022 and within a benefit period.
(2) No application is permitted to be made on any day that is more than 60 days after the end of the week to which the benefit relates. However, an application in relation to any week that ends before the day on which this subsection comes into force may be made within 60 days after the end of the week during which this subsection comes into force.
6 (1) Subject to subsection (2), a person must, in their application, attest that they meet each of the eligibility conditions referred to in paragraphs 4(1)(a) to (j).
(2) A person is not required to attest to their income under paragraphs 4(1)(d) and (e) if they have previously received a lockdown benefit and they attest to that fact.
7 An applicant must provide the Minister with any information that the Minister may require in respect of the application.
8 The Minister must pay a Canada worker lockdown benefit to a person who makes an application under section 5 and who is eligible for the benefit.
9 The amount of a lockdown benefit for a week is $300.
PART 2 General
10 The Governor in Council may, by regulation,
-
(a) amend the definition lockdown order in section 2;
-
(b) fix a lower number of days for the purpose of subsection 3(2);
-
(c) prescribe any other source of income for the purpose of subparagraph 4(1)(d)(vi); and
-
(d) prescribe any other income for the purpose of subparagraph 4(1)(g)(iv).
11 The Governor in Council may, by regulation, on the recommendation of the Minister, amend subsections 4(1) and 5(1) to replace the date of May 7, 2022 by a date not later than July 2, 2022 and, if those provisions are amended by such a regulation, to amend those provisions again by replacing the date set out in them as a result of the previous regulation by a date not later than July 2, 2022.
12 The Minister is authorized to collect and use, for the purposes of the administration and enforcement of this Act, the Social Insurance Number of a person who makes an application for a lockdown benefit.
13 (1) The Minister may, for any purpose related to verifying compliance or preventing non-compliance with this Act, by a notice served personally or by a confirmed delivery service, require that any person provide any information or document within the reasonable time that is stated in the notice.
(2) The Minister may, for any purpose related to verifying compliance or preventing non-compliance with this Act, require a person who is applying for a lockdown benefit, or who has received such a benefit, to be at a suitable place — or to be available by audioconference or videoconference or in any other suitable manner — at a suitable time in order to provide any information or any document about their application for the benefit that the Minister may require in respect of the application.
(3) A person who fails to fulfill or comply with a requirement under subsection (1) or (2) is not eligible for a lockdown benefit in respect of the week to which the application relates.
14 The Minister of Health may assist the Minister in verifying whether a person meets the eligibility condition referred to in paragraph 4(1)(i) and may, for that purpose, disclose to the Minister personal information obtained under the Quarantine Act in respect of any person who is required to quarantine or isolate themselves under any order made under that Act as a result of entering into Canada, including
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(a) their name and date of birth;
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(b) the date on which they entered into Canada; and
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(c) the date of the last day on which they are or were required to quarantine or isolate themselves under the order.
15 A lockdown benefit
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(a) is not subject to the operation of any law relating to bankruptcy or insolvency;
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(b) cannot be assigned, charged, attached or given as security;
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(c) cannot be retained by way of deduction, set-off or compensation under any Act of Parliament other than this Act; and
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(d) is not garnishable moneys for the purposes of the Family Orders and Agreements Enforcement Assistance Act.
16 (1) If the Minister determines that a person has received a lockdown benefit to which they are not entitled, or an amount in excess of the amount of such a benefit to which they are entitled, the person must repay the amount of the payment or the excess amount, as the case may be, as soon as feasible.
(2) The amount of the erroneous payment or overpayment, as determined by the Minister, constitutes a debt due to Her Majesty as of the day on which the amount was paid and the debt is payable and may be recovered by the Minister as of the day the Minister determined the amount of the erroneous payment or overpayment.
17 (1) The Minister may, by a notice served personally or by a confirmed delivery service, order a financial institution, as defined in section 2 of the Bank Act, that holds or maintains a deposit account for a person who is indebted to Her Majesty under this Act to pay to the Receiver General from the deposit account all or part of the amount in respect of which the person is indebted to Her Majesty under this Act on account of the person’s liability to Her Majesty.
(2) The Minister may, by a notice served personally or by a confirmed delivery service, order the employer of a person who is indebted to Her Majesty under this Act to pay to the Receiver General from the remuneration that would be otherwise payable by the employer to the person all or part of the amount in respect of which the person is indebted to Her Majesty under this Act on account of the person’s liability to Her Majesty.
(3) An amount not paid as required by a notice under subsection (1) or (2) is
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(a) if a day is specified in the notice as being the day on which the amount is to be paid, a debt due to Her Majesty as of the day after the day specified in the notice and the debt is payable and may be recovered by the Minister as of the day after the day specified in the notice; or
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(b) if no day is specified in the notice as being the day on which the amount is to be paid, a debt due to Her Majesty as of the day after the day on which the notice is served and the debt is payable and may be recovered by the Minister as of the day after the day on which the notice is served.
(4) The receipt by the Receiver General of money paid as required under subsection (1) or (2) is a good and sufficient discharge of the original liability of the person to the extent of the payment.
18 (1) Subject to subsection (5), the Minister may reconsider an application for a lockdown benefit within 36 months after the day on which the benefit has been paid.
(2) If the Minister decides that a person has received money by way of a lockdown benefit to which they were not entitled, or has not received money by way of a lockdown benefit to which they were entitled, the Minister must calculate the amount of the money and notify the person of the Minister’s decision.
(3) Section 16 applies if the Minister decides that a person has received money by way of a lockdown benefit to which they were not entitled.
(4) If the Minister decides that a person was entitled to receive money by way of a lockdown benefit, and the money was not paid, the amount calculated under subsection (2) is payable to the person.
(5) If, in the opinion of the Minister, a false or misleading statement or representation has been made in connection with an application for a lockdown benefit, the Minister has 72 months within which to reconsider the application.
19 (1) A person who is the subject of a decision of the Minister made under this Act may make a request, in the form and manner established by the Minister, to the Minister for a review of that decision at any time within 30 days after the day on which they are notified of the decision or any further time that the Minister may allow.
(2) For the purpose of this section, a decision of the Minister includes the issuance of an order under subsection 17(1) or (2) and the person to whom the order is served and the person who would not be paid an amount as the result of the issuance of the order are each deemed to be a person who is the subject of a decision of the Minister.
(3) The Minister must review the decision if a request for its review is made under subsection (1). On completion of the review, the Minister must confirm, vary or rescind the decision.
(4) The Minister must notify the person who made the request of the Minister’s decision under subsection (3).
20 The amount of any debt due to Her Majesty under this Act may be certified by the Minister, and registration of the certificate in the Federal Court has the same effect as a judgment of that Court for the amount specified in the certificate and all related registration costs.
21 (1) Subject to subsections (2) to (7), no action or proceedings are to be taken to recover money owing under this Act after the expiry of the six-year limitation or prescription period that begins on the day on which the money becomes payable.
(2) Money owing by a person under this Act may be recovered at any time by way of deduction from, set-off against or compensation against any sum of money, including any lockdown benefit, that may be payable by Her Majesty to the person, other than an amount payable under section 122.61 of the Income Tax Act.
(3) If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5), the time during which the limitation or prescription period has run before the acknowledgment does not count in the calculation of that period.
(4) If a person’s liability for money owing under this Act is acknowledged in accordance with subsection (5) after the expiry of the limitation or prescription period, an action or proceedings to recover the money may, subject to subsections (3) and (6), be brought within six years after the date of the acknowledgment.
(5) An acknowledgment of liability means
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(a) a promise to pay the money owing, made by the person or their agent or mandatary or other representative;
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(b) an acknowledgment of the money owing, made by the person or their agent or mandatary or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay;
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(c) a part payment by the person or their agent or mandatary or other representative of any money owing; or
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(d) an acknowledgment of the money owing, made in the course of proceedings under the Bankruptcy and Insolvency Act or any other legislation dealing with the payment of debts, by the person, their agent or mandatary or other representative or the trustee or administrator.
(6) The running of a limitation or prescription period in respect of money owing under this Act is suspended
-
(a) during any period in which it is prohibited to commence or continue an action or other proceedings against the person to recover money owing under this Act; or
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(b) during any period in which any review of a decision establishing the liability in respect of money owing under this Act is pending.
(7) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment.
22 No interest is payable on any debt due to Her Majesty under subsection 17(3), under section 26 and under any provision of this Act as a result of an erroneous payment or overpayment.
23 (1) A person commits a violation if they
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(a) knowingly make, in relation to an application for a lockdown benefit, a representation that is false or misleading; or
-
(b) make an application for, and receive, a lockdown benefit knowing that they are not eligible to receive it.
(2) The Minister may impose a penalty on a person if the Minister is of the opinion that the person has committed a violation.
(3) The Minister may set the amount of the penalty for each violation at not more than 50% of the lockdown benefit that was or would have been paid as a result of committing the violation.
(4) The maximum amount of all penalties that may be imposed on a particular person under this section is $5,000.
(5) For greater certainty, no penalty may be imposed on a person if they mistakenly believe that a representation is true or that they were eligible to receive the lockdown benefit, as the case may be.
(6) The purpose of a penalty is to promote compliance with this Act and not to punish.
24 A penalty must not be imposed under section 23 if
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(a) a prosecution for the act that would constitute the violation has been instituted against the person; or
-
(b) more than three years have passed after the day on which that act occurred.
25 The Minister may rescind the imposition of a penalty under section 23, or reduce the penalty, on the presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.
26 A penalty imposed under section 23 constitutes a debt due to Her Majesty and the debt is payable and may be recovered by the Minister as of the day on which the penalty is imposed.
27 (1) Every person commits an offence who
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(a) for the purpose of obtaining a lockdown benefit for themselves, knowingly uses false identity information or another person’s identity information;
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(b) with intent to steal all or a substantial part of another person’s lockdown benefit, counsels that person to apply for the benefit; or
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(c) knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the lockdown benefits that were or would have been paid as a result of the applications is at least $5,000.
(2) For greater certainty, a person does not commit an offence under paragraph (1)(a) in relation to false identity information if they mistakenly believe that the identity information is not false and does not commit an offence under paragraph (1)(c) if they mistakenly believe that the representations are true.
(3) No prosecution for an offence under this section may be instituted if a penalty for the act that would constitute the offence has been imposed under section 23.
(4) Every person who is guilty of an offence under subsection (1) is liable on summary conviction to a fine of not more than the sum of $5,000 plus an amount of not more than double the amount of the lockdown benefit that was or would have been paid as a result of committing the offence, to imprisonment for a term of not more than six months, or to both.
(5) In paragraph (1)(a), identity information has the same meaning as in section 402.1 of the Criminal Code.
28 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 27.
(2) The Minister may authorize the Commissioner, as defined in section 2 of the Canada Revenue Agency Act, to designate as an investigator any employee or class of employees of the Agency, as defined in that section 2, for the purpose of enforcing section 27.
(3) Proceedings in respect of an offence under this Act may be instituted at any time within, but not later than, five years after the day on which the Minister became aware of the subject matter of the prosecution.
29 All money required to do anything in relation to this Act, including all money required by the Minister to administer and enforce this Act or by the Agency, as defined in section 2 of the Canada Revenue Agency Act, to administer and enforce this Act on behalf of the Minister, may, until March 31, 2026, be paid out of the Consolidated Revenue Fund.
Consequential Amendments
R.S., c. 1 (5th Supp.)
Income Tax Act
6 (1) Subparagraph 56(1)(r)(iv.1) of the Income Tax Act is amended by striking out “or” at the end of clause (D) and by adding the following after that clause:
-
(D.1) the Canada Worker Lockdown Benefit Act, or
(2) Subsection (1) is deemed to have come into force on October 24, 2021.
7 (1) Subparagraph 241(4)(d)(vii.7) of the Act is replaced by the following:
-
(vii.7) to an official solely for the purposes of the administration and enforcement of the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, or the evaluation or formulation of policy for those Acts,
(2) The portion of subparagraph 241(4)(d)(vii.8) of the Act before clause (A) is replaced by the following:
-
(vii.8) to an official, if the taxpayer information is taxpayer information of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by
(3) The portion of subparagraph 241(4)(d)(vii.9) of the Act before clause (A) is replaced by the following:
-
(vii.9) to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address or occupation of an individual who has made an application under the Canada Recovery Benefits Act or the Canada Worker Lockdown Benefit Act, solely for the purposes of
C.R.C., c. 945
Income Tax Regulations
8 (1) Paragraph 103(6)(h) of the Income Tax Regulations is replaced by the following:
-
(h) a payment made under the
-
(i) Canada Recovery Benefits Act, or
-
(ii) Canada Worker Lockdown Benefit Act.
-
(2) Subsection (1) is deemed to have come into force on October 24, 2021.
PART 3 Canada Recovery Benefits Act
2020, c. 12, s. 2
Amendments to the Act
9 (1) The portion of subsection 10(1) of the Canada Recovery Benefits Act before paragraph (a) is replaced by the following:
Eligibility
10 (1) A person is eligible for a Canada recovery sickness benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022 if
(2) Subsection 10(1) of the Act is amended by adding the following after paragraph (e):
-
(e.1) in the case of an application made under section 11 in respect of a week beginning in 2022, they had, for 2019, 2020 or 2021 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i) to (v);
(3) Paragraph 10(1)(g) of the Act is amended by striking out “and” after subparagraph (iii) and by adding the following after that subparagraph:
-
(iii.1) a lockdown benefit, as defined in section 2 of the Canada Worker Lockdown Benefit Act, and
(4) Subsection 10(2) of the Act is replaced by the following:
Income from self-employment
(2) For the purpose of paragraphs (1)(d) to (e.1), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.
10 Section 11 of the Act is replaced by the following:
Application
11 (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery sickness benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022.
Limitation
(2) No application is permitted to be made on any day that is more than 60 days after the end of the week to which the benefit relates. However, an application in relation to any week that begins after November 20, 2021 and ends before the day on which this subsection comes into force may be made within 60 days after the end of the week during which this subsection comes into force.
11 Subsection 12(2) of the Act is replaced by the following:
Exception — paragraphs 10(1)(d) to (e.1)
(2) A person is not required to attest to their income under paragraphs 10(1)(d) to (e.1) if they have previously received any benefit under this Act and they attest to that fact.
12 Subsection 16(1) of the Act is replaced by the following:
Maximum number of weeks
16 (1) The maximum number of weeks in respect of which a Canada recovery sickness benefit is payable to a person is six or, if another maximum number of weeks is fixed by regulation, that maximum number.
13 (1) The portion of subsection 17(1) of the Act before paragraph (a) is replaced by the following:
Eligibility
17 (1) A person is eligible for a Canada recovery caregiving benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022 if
(2) Subsection 17(1) of the Act is amended by adding the following after paragraph (e):
-
(e.1) in the case of an application made under section 18 in respect of a week beginning in 2022, they had, for 2019, 2020 or 2021 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i) to (v);
(3) Paragraph 17(1)(g) of the Act is amended by striking out “and” at the end of subparagraph (iii) and by adding the following after that subparagraph:
-
(iii.1) a lockdown benefit, as defined in section 2 of the Canada Worker Lockdown Benefit Act, and
(4) Subsection 17(2) of the Act is replaced by the following:
Income from self-employment
(2) For the purpose of paragraphs (1)(d) to (e.1), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.
14 Section 18 of the Act is replaced by the following:
Application
18 (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery caregiving benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022.
Limitation
(2) No application is permitted to be made on any day that is more than 60 days after the end of the week to which the benefit relates. However, an application in relation to any week that begins after November 20, 2021 and ends before the day on which this subsection comes into force may be made within 60 days after the end of the week during which this subsection comes into force.
15 Subsection 19(2) of the Act is replaced by the following:
Exception — paragraphs 17(1)(d) to (e.1)
(2) A person is not required to attest to their income under paragraphs 17(1)(d) to (e.1) if they have previously received any benefit under this Act and they attest to that fact.
16 Subsections 23(1) and (2) of the Act are replaced by the following:
Maximum number of weeks for a person
23 (1) Subject to subsection (2), the maximum number of weeks in respect of which a Canada recovery caregiving benefit is payable to a person is 44 or, if another maximum number of weeks is fixed by regulation, that maximum number.
Maximum number of weeks for household members
(2) The maximum number of weeks in respect of which a Canada recovery caregiving benefit is payable to all of the persons residing in the same household is 44 or, if another maximum number of weeks is fixed by regulation for the purpose of subsection (1), that maximum number.
17 Section 24.1 of the Act is replaced by the following:
Replacement of May 7, 2022
24.1 The Governor in Council may, by regulation, on the recommendation of the Minister, amend any of the following provisions to replace the date of May 7, 2022 by a date not later than July 2, 2022 and, if any of the following provisions was amended by such a regulation, to amend the provision again by replacing the date set out in it as a result of the previous regulation by a date not later than July 2, 2022:
-
(a) subsection 10(1);
-
(b) subsection 11(1);
-
(c) subsection 17(1); and
-
(d) subsection 18(1).
18 Section 41 of the Act is replaced by the following:
Consolidated Revenue Fund
41 All money required to do anything in relation to this Act, including all money required by the Minister to administer and enforce this Act or by the Agency, as defined in section 2 of the Canada Revenue Agency Act, to administer and enforce this Act on behalf of the Minister, may, until March 31, 2026, be paid out of the Consolidated Revenue Fund.
SOR/2021-35
Related Amendment to the Canada Recovery Benefits Regulations
19 Section 3 of the Canada Recovery Benefits Regulations is repealed.
PART 3.1 Review of Acts
19.1 (1) The Auditor General of Canada must, during the first year after the coming into force of this section, complete a performance audit of
-
(a) the benefits paid under the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act;
-
(b) the benefits paid under the Canada Emergency Response Benefit and the Canada Emergency Wage Subsidy programs;
-
(c) the efficiency of the benefits referred to in paragraphs (a) and (b) and the means to measure the effectiveness of those benefits; and
-
(d) any payments made under the Canada Emergency Response Benefit, the Canada Emergency Wage Subsidy, the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act to ineligible recipients and the response of the Canada Revenue Agency with respect to those payments.
(2) A report on the review completed under subsection (1) must be submitted to the Speaker of the House of Commons, who must table it before that House as soon as feasible after receiving it, or if the House is not then sitting, on the first day of the next sitting of the House.
PART 4 Canada Labour Code
R.S., c. L-2
Amendments to the Act
20 (1) Subsection 187.1(1) of the Canada Labour Code is replaced by the following:
Interruption
187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 247.5 or to be absent due to a reason referred to in subsection 239(1) or (1.1), 239.01(1) or 239.1(1).
(2) Subsection 187.1(1) of the Act is replaced by the following:
Interruption
187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 247.5 or to be absent due to a reason referred to in subsection 239(1) or (1.1) or 239.1(1).
(3) Section 187.1 of the Act is amended by adding the following after subsection (3):
Application of subsection 239.01(14)
(3.1) If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239.01(1) and resumes the vacation immediately at the end of that leave, subsection 239.01(14) applies to them as if they did not resume the vacation before returning to work.
(4) Subsection 187.1(3.1) of the Act is repealed.
21 (1) Subsection 187.2(1) of the Act is replaced by the following:
Postponement
187.2 (1) Despite paragraph 185(a) or any term or condition of employment, an employee may postpone their vacation until after the day on which a leave of absence taken under Division VII or VIII or section 247.5, or an absence due to a reason referred to in subsection 239(1) or (1.1), 239.01(1) or 239.1(1), ends.
(2) Subsection 187.2(1) of the Act is replaced by the following:
Postponement
187.2 (1) Despite paragraph 185(a) or any term or condition of employment, an employee may postpone their vacation until after the day on which a leave of absence taken under Division VII or VIII or section 247.5, or an absence due to a reason referred to in subsection 239(1) or (1.1) or 239.1(1), ends.
22 (1) Subsection 206.1(2.1) of the Act is replaced by the following:
Extension of period
(2.1) The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1) or (1.1), 239.01(1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(2) Subsection 206.1(2.1) of the Act is replaced by the following:
Extension of period
(2.1) The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1) or (1.1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(3) Subsection 206.1(2.4) of the Act is replaced by the following:
Interruption
(2.4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1) or (1.1), 239.01(1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(4) Subsection 206.1(2.4) of the Act is replaced by the following:
Interruption
(2.4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1) or (1.1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(5) Section 206.1 of the Act is amended by adding the following after subsection (4):
Exception — leave related to COVID-19
(4.1) Except to the extent that it is inconsistent with subsection 239.01(14), section 209.1 applies to an employee who interrupted the leave referred to in subsection (1) in order to be absent due to a reason referred to in subsection 239.01(1).
(6) Subsection 206.1(4.1) of the Act is repealed.
23 (1) Subsection 207.02(1) of the Act is replaced by the following:
Interruption
207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or (1.1), 239.01(1) or 239.1(1).
(2) Subsection 207.02(1) of the Act is replaced by the following:
Interruption
207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or (1.1) or 239.1(1).
(3) Section 207.02 of the Act is amended by adding the following after subsection (3):
Exception — leave related to COVID-19
(3.1) Except to the extent that it is inconsistent with subsection 239.01(14), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239.01(1).
(4) Subsection 207.02(3.1) of the Act is repealed.
24 (1) The Act is amended by adding the following after section 239:
DIVISION XIII.01 Leave Related to COVID-19
Entitlement to leave
239.01 (1) Subject to subsection (9), every employee is entitled to and shall be granted a leave of absence from employment of
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(a) up to six weeks — or, if another number of weeks is fixed by regulation for the purposes of this paragraph or of subsection 16(1) of the Canada Recovery Benefits Act, that number of weeks or, if more than one number of weeks is so fixed, the highest of the numbers so fixed — if the employee is unable to work because
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(i) they contracted or might have contracted COVID-19,
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(ii) they have underlying conditions, are undergoing treatments or have contracted other sicknesses that, in the opinion of a medical practitioner, nurse practitioner, person in authority, government or public health authority, would make them more susceptible to COVID-19, or
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(iii) they have isolated themselves on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19; and
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(b) subject to subsection (3), up to 44 weeks — or, if another number of weeks is fixed by regulation for the purposes of this paragraph or of subsection 23(1) of the Canada Recovery Benefits Act, that number of weeks or, if more than one number of weeks is so fixed, the highest of the numbers so fixed — if the employee is unable to work because
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(i) they must care for a child who is under 12 years of age on the first day of the period of leave because
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(A) the school or other facility that the child normally attends is, for reasons related to COVID-19, closed, open only at certain times or open only for certain children,
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(B) the child cannot attend the school or other facility because
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(I) the child contracted or might have contracted COVID-19,
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(II) the child is in isolation on the advice of a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19, or
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(III) the child would, in the opinion of a medical practitioner or nurse practitioner, be at risk of having serious health complications if the child contracted COVID-19, or
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(C) the person who usually cares for the child is not available for reasons related to COVID-19, or
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(ii) they must care for a family member who requires supervised care because
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(A) the day program or facility that the family member normally attends is, for reasons related to COVID-19, unavailable or closed, available or open only at certain times or available or open only for certain persons,
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(B) the family member cannot attend the day program or facility because
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(I) the family member contracted or might have contracted COVID-19,
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(II) the family member is in isolation on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19, or
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(III) the family member would, in the opinion of a medical practitioner or nurse practitioner, be at risk of having serious health complications if the family member contracted COVID-19, or
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(C) the care services that are normally provided to the family member at their place of residence are not available for reasons related to COVID-19.
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Definitions
(2) The following definitions apply in subsection (1).
COVID-19 means the coronavirus disease 2019. (COVID-19)
family member, in respect of a person, includes anyone whom the person considers to be like a close relative or who considers the person to be like a close relative. (membre de la famille)
medical practitioner means a person who is entitled to practise medicine under the laws of a province. (médecin)
nurse practitioner means a registered nurse who, under the laws of a province, is entitled to practise as a nurse practitioner — or under an equivalent designation — and to autonomously make diagnoses, order and interpret diagnostic tests, prescribe substances and treat patients. (infirmier praticien)
Aggregate leave — paragraph (1)(b)
(3) Subject to subsection (5), the aggregate amount of leave that an employee may take under paragraph (1)(b) is not to exceed 44 weeks or, if another number of weeks is fixed by regulation for the purposes of that paragraph or of subsection 23(1) of the Canada Recovery Benefits Act, that number of weeks or, if more than one number of weeks is so fixed, the highest of the numbers so fixed.
Extension — employee on leave
(4) An employee who, at the time this subsection comes into force, is on leave under paragraph 239.01(1)(a) or (b) of this Act, as it read on November 20, 2021, is entitled to extend their leave up to the maximum number of weeks provided for in paragraph (1)(a) or (b), as the case may be.
Aggregate leave — more than one employee
(5) The aggregate amount of leave that may be taken under paragraph (1)(b) by two or more employees who reside in the same household is not to exceed 44 weeks or, if another number of weeks is fixed by regulation for the purposes of that paragraph or of subsection 23(1) of the Canada Recovery Benefits Act, that number of weeks or, if more than one number of weeks is so fixed, the highest of the numbers so fixed.
Aggregate leave — previous periods of leave
(6) Any period of leave taken by an employee under paragraph 239.01(1)(b) of this Act, as it read at any time before November 20, 2021, is to be included when calculating the aggregate amount of leave referred to in subsections (3) and (5).
Division of leave
(7) The leave of absence may be taken in one or more periods. The employer may require that each period of leave be not less than one day’s duration.
Limitation
(8) If two or more employees reside in the same household, only one of them may take a leave of absence under paragraph (1)(b) during any particular period.
Notice to employer
(9) An employee who intends to take a leave of absence under this Division must, as soon as possible, give written notice to the employer of the reasons for the leave and the length of the leave that they intend to take.
Change in length of leave
(10) An employee must, as soon as possible, give written notice to the employer of any change in the length of the leave of absence taken under this Division.
Written declaration
(11) The employer may require an employee to provide a written declaration in support of the reasons for the leave of absence taken under this Division and of any change in the length of that leave.
Employment opportunities
(12) An employee is entitled, on written request, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on a leave of absence under this Division and for which the employee is qualified, and on receiving that request, the employer must provide the information to the employee.
Prohibition
(13) Subject to subsection (14), an employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee intends to take or has taken a leave of absence under this Division or taking such an intention or absence into account in any decision to promote or train the employee.
Exception
(14) An employer may assign to a different position, with different terms and conditions of employment, any employee who, after a leave of absence under this Division, is unable to perform the work performed by the employee prior to the absence.
Benefits continue
(15) The pension, health and disability benefits and the seniority of an employee who is absent from work due to a leave of absence under this Division accumulate during the entire period of the leave.
Contributions by employee
(16) If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (15), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any leave of absence under this Division unless, at the commencement of the absence or within a reasonable time after, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.
Contributions by employer
(17) An employer who pays contributions in respect of a benefit referred to in subsection (15) must continue to pay those contributions during an employee’s leave of absence under this Division in at least the same proportion as if the employee were not absent, unless the employee does not pay the employee’s contributions, if any, within a reasonable time.
Failure to pay contributions
(18) For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (16) and (17), the benefits do not accumulate during the leave of absence under this Division and employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence.
Deemed continuous employment
(19) For the purposes of calculating benefits, other than benefits referred to in subsection (15), of an employee who is absent from work due to a leave of absence under this Division, employment on the employee’s return to work is to be deemed to be continuous with employment before the employee’s absence.
Regulations
(20) The Governor in Council may, by regulation,
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(a) define terms for the purposes of this Division; and
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(b) fix a number of weeks for the purposes of paragraph (1)(a) or (b).
(2) Division XIII.01 of the Act is repealed.
25 (1) Subsection 246.1(1) of the Act is amended by adding the following after paragraph (a):
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(a.1) the employer has taken action against the employee in contravention of section 239.01;
(2) Paragraph 246.1(1)(a.1) of the Act is repealed.
2021, c. 23
Related Amendment to the Budget Implementation Act, 2021, No. 1
26 The portion of section 345 of the Budget Implementation Act, 2021, No. 1 before paragraph (a) is replaced by the following:
An Act to provide further support in response to COVID-19
345 On the first day on which both subsection 340(1) of this Act and subsection 20(2) of An Act to provide further support in response to COVID-19 are in force
Coordinating Amendments
2021, c. 23
27 (1) If section 345 of the Budget Implementation Act, 2021, No. 1 produces its effects before this Act receives royal assent, then
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(a) subsection 20(1) of this Act is deemed never to have come into force and subsections 20(1) and (2) of this Act are replaced by the following:
20 (1.1) Subsection 187.1(1) of the Canada Labour Code is replaced by the following:
Interruption
187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 247.5 or to be absent due to a reason referred to in subsection 239(1), 239.01(1) or 239.1(1).
(2) Subsection 187.1(1) of the Act is replaced by the following:
Interruption
187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 247.5 or to be absent due to a reason referred to in subsection 239(1) or 239.1(1).
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(b) subsection 21(1) of this Act is deemed never to have come into force and subsections 21(1) and (2) of this Act are replaced by the following:
21 (1.1) Subsection 187.2(1) of the Act is replaced by the following:
Postponement
187.2 (1) Despite paragraph 185(a) or any term or condition of employment, an employee may postpone their vacation until after the day on which a leave of absence taken under Division VII or VIII or section 247.5, or an absence due to a reason referred to in subsection 239(1), 239.01(1) or 239.1(1), ends.
(2) Subsection 187.2(1) of the Act is replaced by the following:
Postponement
187.2 (1) Despite paragraph 185(a) or any term or condition of employment, an employee may postpone their vacation until after the day on which a leave of absence taken under Division VII or VIII or section 247.5, or an absence due to a reason referred to in subsection 239(1) or 239.1(1), ends.
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(c) subsections 22(1) and (3) of this Act are deemed never to have come into force and subsections 22(1) to (4) of this Act are replaced by the following:
22 (1.1) Subsection 206.1(2.1) of the Act is replaced by the following:
Extension of period
(2.1) The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1), 239.01(1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(2) Subsection 206.1(2.1) of the Act is replaced by the following:
Extension of period
(2.1) The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.3 to 206.5 and 206.9, is absent due to a reason referred to in subsection 239(1) or 239.1(1) or is on leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(3.1) Subsection 206.1(2.4) of the Act is replaced by the following:
Interruption
(2.4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1), 239.01(1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
(4) Subsection 206.1(2.4) of the Act is replaced by the following:
Interruption
(2.4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.3 to 206.5 and 206.9, to be absent due to a reason referred to in subsection 239(1) or 239.1(1) or to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g).
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(d) subsection 23(1) of this Act is deemed never to have come into force and subsections 23(1) and (2) of this Act are replaced by the following:
23 (1.1) Subsection 207.02(1) of the Act is replaced by the following:
Interruption
207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1), 239.01(1) or 239.1(1).
(2) Subsection 207.02(1) of the Act is replaced by the following:
Interruption
207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or 239.1(1).
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(e) section 26 of this Act and the heading before it are deemed never to have come into force and are repealed.
(2) If section 345 of the Budget Implementation Act, 2021, No. 1 produces its effects on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that section 345 produces its effects.
2020, c. 12, s. 2
28 (1) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsection 10(1) of that Act to replace the date set out in that subsection, and no regulation has been made on or before May 7, 2022 under that section 24.1 to amend, in accordance with that section 24.1, subsection 17(1) of that Act to replace the date set out in that subsection, then paragraph 239.01(1)(b) of the Canada Labour Code ceases to apply on May 7, 2022.
(2) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsection 10(1) of that Act to replace the date set out in that subsection, then, on the day on which the regulation comes into force,
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(a) the date set out in subsection 29(1) of this Act is replaced by the date set out in that subsection 10(1), as amended by that regulation; and
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(b) the date set out in subsection 29(2) of this Act is replaced by the date of the day after the date set out in that subsection 10(1), as amended by that regulation.
(3) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsection 17(1) of that Act to replace the date set out in that subsection, and no regulation has been made on or before May 7, 2022 under that section 24.1 to amend, in accordance with that section 24.1, subsection 10(1) of that Act to replace the date set out in that subsection, then paragraph 239.01(1)(a) of the Canada Labour Code ceases to apply on May 7, 2022.
(4) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsection 17(1) of that Act to replace the date set out in that subsection, then, on the day on which the regulation comes into force,
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(a) the date set out in subsection 29(1) of this Act is replaced by the date set out in that subsection 17(1), as amended by that regulation; and
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(b) the date set out in subsection 29(2) of this Act is replaced by the date of the day after the date set out in that subsection 17(1), as amended by that regulation.
(5) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsections 10(1) and 17(1) of that Act to replace the date set out in those subsections with a date that is the same in both subsections, then subsection (4) does not apply.
(6) If a regulation made under section 24.1 of the Canada Recovery Benefits Act, as amended by section 17 of this Act, amends, in accordance with that section 24.1, subsection 10(1) of that Act to replace the date set out in that subsection and a regulation made under that section 24.1 amends, in accordance with that section 24.1, subsection 17(1) of that Act to replace the date set out in that subsection 17(1) and the dates in the amendments are not the same, then, on the first day on which both those regulations are in force,
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(a) if the later of the dates, as amended by one of the regulations, is the date set out in that subsection 17(1),
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(i) subsection (2) is deemed never to have applied, and
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(ii) paragraph 239.01(1)(a) of the Canada Labour Code ceases to apply on the date set out in that subsection 10(1), as amended by the regulation; and
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(b) if the later of the dates, as amended by one of the regulations, is the date set out in that subsection 10(1),
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(i) subsection (4) is deemed never to have applied, and
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(ii) paragraph 239.01(1)(b) of the Canada Labour Code ceases to apply on the date set out in that subsection 17(1), as amended by the regulation.
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Coming into Force
May 7, 2022
29 (1) Subsections 20(4), 22(6), 23(4), 24(2) and 25(2) come into force on May 7, 2022.
May 8, 2022
(2) Subsections 20(2), 21(2), 22(2) and (4) and 23(2) come into force on May 8, 2022.
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Published under authority of the Speaker of the House of Commons
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