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 respecting certain measures in response to COVID-19”.

Part 1 implements, as part of the response to the coronavirus disease 2019 (COVID-19), certain income tax measures by

Part 2 enacts the Canada Emergency Response Benefit Act to authorize the making of income support payments to workers who suffer a loss of income for reasons related to the coronavirus disease 2019.

Part 3 enacts the Public Health Events of National Concern Payments Act, which authorizes payments to be made out of the Consolidated Revenue Fund in relation to public health events of national concern. It also provides for the repeal of the Act on September 30, 2020.

Part 4 amends the Canada Deposit Insurance Corporation Act to allow the Minister of Finance to increase the deposit insurance coverage limit until September 30, 2020.

Part 5 amends the Canada Mortgage and Housing Corporation Act to authorize the Minister of Finance, with the approval of the Governor in Council, to make payments to the Canada Mortgage and Housing Corporation out of the Consolidated Revenue Fund for the purpose of increasing the Corporation’s capital.

Part 6 amends the Export Development Act to broaden the purposes for which Export Development Canada is established and to permit the Minister of Finance, until September 30, 2020, to determine the amount of Export Development Canada’s authorized capital as well as the amount of certain limits applicable to Export Development Canada. It broadens the transactions for which the Minister of International Trade, with the concurrence of the Minister of Finance, may grant an authorization. It also provides for the suspension of certain provisions of the Export Development Canada Exercise of Certain Powers Regulations.

Part 7 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories for the fiscal year beginning on April 1, 2019.

Part 8 amends Part IV of the Financial Administration Act to authorize the Minister of Finance, until September 30, 2020, to borrow money under that Act for certain payments without the authorization of the Governor in Council, and it also amends that Part to extend the time for the tabling of the report on that Minister’s plans in relation to the management of the public debt. It also amends Part IV.‍1 of that Act to authorize that Minister to make payments to an entity and to procure the incorporation of a corporation or establish an entity, other than a corporation, for the purposes of promoting the stability or maintaining the efficiency of the financial system in Canada. Finally, it makes related amendments to the Borrowing Authority Act and a consequential amendment to the Canada Deposit Insurance Corporation Act.

Part 9 amends the Food and Drugs Act to, among other things, authorize the Governor in Council to make regulations

Part 10 amends the Canada Labour Code to, among other things, create a regime which provides for a leave related to COVID-19 of up to 16 weeks. It also amends that Act to provide for the repeal of that regime and to provide for a quarantine leave under the medical leave regime.

Part 11 amends the National Housing Act to increase, for a period of five years, the maximum total for the outstanding insured amounts of all insured loans.

Part 12 amends the Patent Act to, among other things, provide that the Commissioner must, on the application of the Minister of Health, authorize the Government of Canada and any person specified in the application to make, construct, use and sell a patented invention to the extent necessary to respond to a public health emergency that is a matter of national concern.

Part 13 amends the Canada Student Loans Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on a guaranteed student loan and no amount on account of principal or interest is required to be paid by the borrower.

Part 14 amends the Farm Credit Canada Act to authorize the Minister of Finance to determine the limit on the amounts that the Minister of Finance may pay to Farm Credit Canada out of the Consolidated Revenue Fund.

Part 15 amends the Canada Student Financial Assistance Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on a student loan and no amount on account of principal or interest is required to be paid by the borrower.

Part 16 amends the Business Development Bank of Canada Act to authorize the Minister of Finance to determine the limit on the aggregate of the paid-in capital — and any related contributed surplus — of the Business Development Bank and any proceeds prescribed as equity.

Part 17 amends the Apprentice Loans Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on an apprentice loan and no amount on account of principal or interest is required to be paid by a borrower.

Division 1 of Part 18 amends the Employment Insurance Act to give the Minister of Employment and Social Development the power to make interim orders for the purpose of mitigating the economic effects of COVID-19.

Division 2 of Part 18 provides that every reference in any provision of the Employment Insurance Act and of regulations made under it to a certificate issued by a medical doctor or other medical professional or medical practitioner or by a nurse practitioner is deemed to be of no effect and that any benefit that would have been payable to a claimant had such a certificate been issued is payable to the claimant if the Canada Employment Insurance Commission is satisfied that the claimant is entitled to the benefit.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

COVID-19 — additional deemed payment

(3.‍001) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount determined by the formula

COVID-19 — shared-custody parent

(3.‍02) Notwithstanding subsection (3.‍001), if an eligible individual is a shared-custody parent (within the meaning assigned by section 122.‍6, but with the words qualified dependant in that section having the meaning assigned by subsection (1)) in respect of one or more qualified dependants at the beginning of a month, the amount deemed by subsection (3.‍001) to have been paid during the specified month is equal to the amount determined by the following formula:

COVID-19 — month specified

(4.‍1) Notwithstanding subsection (4) and for the purposes of this section, the month specified in subsection (3.‍001) is May 2020 (or an earlier month designated by the Minister) and the taxation year is the 2018 taxation year.

COVID-19 — additional amount

(1.‍01) If the month referred to in subsection (1) is May 2020, each amount expressed in dollars referred to in paragraphs (a) and (b) of the description of E in subsection (1) is deemed, for that month, to be equal to that amount (as adjusted under subsection (5)) plus an additional amount of $3,600. For greater certainty, the adjustment in subsection (5) shall not take into account this additional amount.

Adjusted minimum amount for 2020

(1.‍4) The minimum amount under a retirement income fund for 2020 is 75% of the amount that would, in the absence of this subsection, be the minimum amount under the fund for the year.

Exceptions

(1.‍5) Subsection (1.‍4) does not apply to a retirement income fund for the purposes of subsections (5.‍1) and 153(1) and the definition periodic pension payment in section 5 of the Income Tax Conventions Interpretation Act.

• (b) the amount of tax, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3) or (3.‍001), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), 122.‍91(1), 125.‍4(3), 125.‍5(3), 125.‍6(2), 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year.

• (d) if the Minister determines the amount deemed by subsection 122.‍5(3) or (3.‍001) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister.

• (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3) or (3.‍001), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), 122.‍91(1), 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.‍61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.

COVID-19 — deemed remittance

(1.‍02) For the purposes of this Act, if an eligible employer pays, at a particular time that is within the eligible period, eligible remuneration in respect of which a particular amount is required to be deducted or withheld under subsection (1), then the eligible employer is deemed to have remitted to the Receiver General at the particular time in respect of the particular amount, an amount equal to the least of

• (a) the amount determined by the formula

  A − B

  where

  A

  is the prescribed amount, and

  B

  is the total of all amounts, each of which is an amount deemed to have been remitted by the eligible employer under this subsection prior to the particular time (and, if more than one such payment is made at the particular time, the eligible employer may designate the order in which the amounts are considered to have been paid),

• (b) the amount determined by the formula

  C × D

  where

  C

  is the prescribed percentage, and

  D

  is the amount of the eligible remuneration, and

• (c) the amount determined by the formula

  E × F

  where

  E

  is the prescribed amount, and

  F

  is the total number of eligible employees employed by the eligible employer during the eligible period.

Definitions — subsection (1.‍02)

(1.‍03) The following definitions apply for the purposes of this subsection and subsection (1.‍02).

eligible employee means an individual who is employed in Canada. (employé admissible)

eligible employer means a person or partnership that

• (a) employs one or more eligible employees;

• (b) has, on March 18, 2020, a business number in respect of which the person or partnership is registered with the Minister to make remittances required under this section; and

• (c) is any of

  • (i) a Canadian-controlled private corporation for the purposes of section 125 that

    • (A) would have a business limit for its last taxation year that ended before the start of the eligible period greater than nil, if the amount determined for paragraph 125(5.‍1)‍(b) were deemed to be nil, or

    • (B) if the corporation does not have a taxation year that ended before the start of the eligible period, would meet the condition in clause (A) if its taxation year ended immediately before the start of the eligible period,

  • (ii) an individual (other than a trust),

  • (iii) a partnership, all of the members of which are described in subparagraphs (i) to (iii) or (v),

  • (iv) a person exempt from tax under Part I because of paragraph 149(1)‍(l), and

  • (v) a registered charity. (employeur admissible)

eligible period means the period beginning on March 18, 2020 and that ends on June 19, 2020.‍ (période d’admissibilité)

eligible remuneration means salary, wages or other remuneration paid to an eligible employee during the eligible period.‍ (rémunération admissible)

Deemed remittances under subsection (1.‍02)

(1.‍04) For greater certainty, amounts deemed under subsection (1.‍02) to have been remitted to the Receiver General are deemed to not be held in trust under subsections 227(4) and (4.‍1).

(7.‍1) The minimum amount for a member’s account under a money purchase provision of a registered pension plan for 2020 is 75% of the amount that would, in the absence of this subsection, be the minimum amount for the account for the year.

• (c) so much of any one deposit as exceeds the amount set out in subsection 12.‍01(1).

• (c) so much of any one deposit as exceeds one hundred thousand dollars.

Amount

12.‍01 (1) The amount referred to in paragraph 12(c) is one hundred thousand dollars, unless the Minister determines a greater amount, in which case the amount referred to in that paragraph is the amount that the Minister determines.

Publication in Canada Gazette

(2) As soon as feasible after making a determination under subsection (1), the Minister shall publish the amount in the Canada Gazette.

Capital of Corporation

16 (1) The capital of the Corporation consists of the amount obtained by adding twenty-five million dollars and the aggregate of any amounts paid under subsection (2).

Authority to make capital payments

(2) At the request of the Corporation, the Minister of Finance may, with the approval of the Governor in Council, pay to the Corporation, out of the Consolidated Revenue Fund, amounts not exceeding the aggregate of

• (a) ten billion dollars, and

• (b) any additional amounts that may be authorized from time to time under an appropriation Act.

• (a) supporting and developing, directly or indirectly, domestic business, at the request of the Minister and the Minister of Finance for a period specified by those Ministers;

Publication in Canada Gazette

(1.‍01) As soon as feasible after a request is made under paragraph (1)‍(a), the Minister shall publish in the Canada Gazette a notice of that fact as well as the dates on which the period to which the request relates begins and ends.

Complementary to commercial products and services

(1.‍02) The Corporation shall carry out its purposes, with regard to domestic business, in a manner that complements the products and services available from commercial financial institutions and commercial insurance providers.

Limit of liability

(3) Subject to subsection (4), the contingent liability of the Corporation in respect of the principal amount owing under all outstanding arrangements entered into under paragraph (1.‍1)‍(b) shall at no time exceed

• (a) for the period beginning on the day on which this subsection comes into force and ending on September 30, 2020, the amount that the Minister of Finance determines during that period, or, if that Minister redetermines the amount during that period, the most recently determined amount; and

• (b) on and after October 1, 2020, an amount equal to the amount determined by the Minister of Finance under paragraph (a), or, if that Minister redetermined the amount under that paragraph, an amount equal to the last amount so determined.

Publication in Canada Gazette

(3.‍1) As soon as feasible after determining or redetermining an amount under paragraph (3)‍(a), the Minister of Finance shall publish a notice of that amount in the Canada Gazette.

Authorized capital

11 (1) The authorized capital of the Corporation is

• (a) for the period beginning on the day on which this subsection comes into force and ending on September 30, 2020, the amount that the Minister of Finance determines during that period, or, if that Minister redetermines the amount during that period, the most recently determined amount; and

• (b) on and after October 1, 2020, an amount equal to the amount determined by the Minister of Finance under paragraph (a), or, if that Minister redetermined the amount under that paragraph, an amount equal to the last amount so determined.

Each share has a par value of $100.

Publication in Canada Gazette

(1.‍1) As soon as feasible after determining or redetermining an amount under paragraph (1)‍(a), the Minister of Finance shall publish a notice of that amount in the Canada Gazette.

Authorization of the Minister

23 (1) If the Corporation advises the Minister that it will not, without an authorization made under this section, enter into any transaction or class of transactions that it has the power to enter into under subsection 10(1.‍1) and the Minister is of the opinion that it is in the national interest that the Corporation enter into any such transaction or class of transactions, the Minister, with the concurrence of the Minister of Finance, may authorize the Corporation to do so.

Limit of liability

24 (1) Subject to subsection (2), in respect of transactions entered into under section 23, the total of the following liabilities and obligations shall at no time exceed the amount referred to in paragraph (1.‍1)‍(a) or (b), as the case may be:

Determination of amount

(1.‍1) The amount which the total liabilities and obligations referred to in subsection (1) shall at no time exceed is

• (a) for the period beginning on the day on which this subsection comes into force and ending on September 30, 2020, the amount that the Minister of Finance determines during that period, or, if that Minister redetermines the amount during that period, the most recently determined amount; and

• (b) on and after October 1, 2020, an amount equal to the amount determined by the Minister of Finance under paragraph (a), or, if that Minister redetermined the amount under that paragraph, an amount equal to the last amount so determined.

Publication in Canada Gazette

(1.‍2) As soon as feasible after determining or redetermining an amount under paragraph (1.‍1)‍(a), the Minister of Finance shall publish a notice of that amount in the Canada Gazette.

Additional Payments for Fiscal Year 2019–2020

Total payment of $500 million

24.‍71 The Minister may pay an additional cash payment for the fiscal year beginning on April 1, 2019 equal to

• (a) for Ontario, $193,721,000;

• (b) for Quebec, $112,871,000;

• (c) for Nova Scotia, $12,922,000;

• (d) for New Brunswick, $10,340,000;

• (e) for Manitoba, $18,216,000;

• (f) for British Columbia, $67,464,000;

• (g) for Prince Edward Island, $2,089,000;

• (h) for Saskatchewan, $15,627,000;

• (i) for Alberta, $58,141,000;

• (j) for Newfoundland and Labrador, $6,952,000;

• (k) for Yukon, $543,000;

• (l) for the Northwest Territories, $598,000; and

• (m) for Nunavut, $516,000.

Maximum — exception

(2.‍1) Any money borrowed under section 47 is not to be taken into account for the purpose of calculating the aggregate principal amount of money borrowed by the Minister under this section in any fiscal year.

Exception

47 During the period beginning on the day on which this section comes into force and ending on September 30, 2020, the Minister may borrow money for

• (a) the payment of any amount that is required to be paid in that period in respect of any money borrowed under the authority of this Act or any other Act of Parliament; or

• (b) the payment, by Her Majesty, of any amount in extraordinary circumstances, including in the event of a natural disaster or to promote the stability or maintain the efficiency of the financial system in Canada, if the Minister is of the opinion that the borrowing of money is necessary in those circumstances.

• (a.‍2) the money that is borrowed under paragraph 47(b) and that is due; and

Report on Minister’s plans

(2) The Minister shall cause to be tabled in each House of Parliament for every fiscal year, not later than the 30th day on which that House is sitting after the start of the fiscal year to which the report relates, a report on the Minister’s plans in relation to the following:

• (a) the money to be borrowed in that fiscal year and the purposes for which the moneys will be borrowed; and

• (b) the management of the public debt in that fiscal year.

Report — borrowings in respect of extraordinary circumstances

(2) The Minister shall cause to be tabled in each House of Parliament a report on the money borrowed or to be borrowed under paragraph 47(b) within the first 30 days on which that House is sitting after the day on which the Minister first borrows money under that paragraph.

Definitions

60.‍2 (1) The following definitions apply in this Part.

entity means an entity, including a trust, that, in the Minister’s opinion, is operating in Canada.‍ (entité)

Contracts and payments

(2) Subject to subsection (3), the Minister may, taking into account the interests of taxpayers,

• (a) with the Governor in Council’s authorization, enter into, on behalf of Her Majesty in right of Canada, any contract that in the Minister’s opinion is necessary to promote the stability or maintain the efficiency of the financial system in Canada, including such a contract to

  • (i) purchase, acquire, hold, lend or sell or otherwise dispose of securities of an entity,

  • (ii) create a charge on, or right or interest in, securities of an entity held by the Minister,

  • (iii) make a loan to an entity,

  • (iv) provide a line of credit to an entity,

  • (v) guarantee any debt, obligation or financial asset of an entity, or

  • (vi) provide loan insurance or credit insurance for the benefit of an entity in respect of any debt, obligation or financial asset of the entity; and

• (b) make payments to a province or territory — or, after consultation with a province or territory, to an entity — for the purposes of responding to a situation of significant and systemic economic and financial distress.

Contract with Her Majesty

(2.‍1) The Minister may enter into a contract under paragraph (2)‍(a) with Her Majesty in right of Canada.

Without Governor in Council’s authorization

(2.‍2) The Minister may enter into a contract under paragraph (2)‍(a) without the Governor in Council’s authorization until September 30, 2020.

Accountability to Parliament

(2.‍3) The Minister is to exercise his or her powers under subsection (2) within the framework of the Minister’s accountability to Parliament.

Non-application to certain entities

(3) Subparagraph (2)‍(a)‍(i) does not apply to

Section 90 does not apply

(4) Section 90 does not apply if the Minister purchases, acquires or sells or otherwise disposes, under subparagraph (2)‍(a)‍(i), of shares within the meaning of that section.

Section 61 and Surplus Crown Assets Act do not apply

(5) Section 61 and the Surplus Crown Assets Act do not apply if the Minister holds, loans or sells or otherwise disposes of securities under subparagraph (2)‍(a)‍(i).

Payments out of C.‍R.‍F.

(6) Any amount payable under or in connection with a contract entered into under this section or any payment made under paragraph (2)‍(b) may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister, at the times and in the manner that the Minister considers appropriate.

Incorporation

60.‍3 (1) If, in the Minister’s opinion, it is necessary to promote the stability or maintain the efficiency of the financial system in Canada, the Minister may, with the Governor in Council’s authorization, procure the incorporation of a corporation, all of the shares of which are held by the Minister on behalf of Her Majesty in right of Canada.

Not agent of Her Majesty

(2) The corporation is not an agent of Her Majesty in right of Canada unless it is declared to be an agent of Her Majesty under an Act of Parliament.

Application of Part X

(3) Subject to any regulations made under subsection (4), Part X does not apply to the corporation.

Regulations

(4) The Minister may make regulations respecting the governance of the corporation, including regulations that adapt any provisions of this Act or the Canada Business Corporations Act and any regulations made under those Acts for the purpose of applying those provisions as adapted to the corporation.

Directives

(5) The Minister may give a directive to the corporation.

Implementation

(6) The directors of the corporation shall ensure that a directive is implemented in a prompt and efficient manner.

Best interests

(7) Compliance by the corporation with a directive is deemed to be in the best interests of the corporation.

Terms and conditions

(8) The Minister may, by order, establish terms and conditions in accordance with which the corporation shall enter into financial transactions.

Contract with Her Majesty

(9) The corporation may enter into a contract with Her Majesty in right of Canada.

Payments out of C.‍R.‍F.

(10) The Minister may make payments to the corporation out of the Consolidated Revenue Fund, at the times and in the manner that the Minister considers appropriate.

Loans to corporation

(11) The Minister may, out of the Consolidated Revenue Fund, lend money to the corporation on any terms and conditions that the Minister may fix.

Powers of Minister

(12) The Minister may merge, sell, wind-up or dissolve the corporation, dispose of any or all shares of the corporation or take other similar measures in respect of the corporation.

Statutory Instruments Act

(13) The Statutory Instruments Act does not apply to a directive given under subsection (5) or to an order made under subsection (8).

Publication in Canada Gazette

(14) The Minister shall publish a directive given under subsection (5) or an order made under subsection (8) in the Canada Gazette.

Entity other than corporation

60.‍4 (1) If, in the Minister’s opinion, it is necessary to promote the stability or maintain the efficiency of the financial system in Canada, the Minister may, with the Governor in Council’s authorization, establish an entity, other than a corporation, on any terms and conditions that the Minister considers appropriate.

Payments out of C.‍R.‍F.

(2) The Minister may make payments to the entity out of the Consolidated Revenue Fund, at the times and in the manner that the Minister considers appropriate.

Loans to entity

(3) The Minister may, out of the Consolidated Revenue Fund, lend money to the entity on any terms and conditions that the Minister may fix.

• (b) amounts borrowed by the Minister under an order made under paragraph 46.‍1(a) of that Act for the payment of any amount in respect of a debt that was originally incurred under

  • (i) an order made under paragraph 46.‍1(c) of that Act, or

  • (ii) paragraph 47(b) of that Act;

• (c) amounts borrowed by the Minister under paragraph 47(b) of that Act; and

• (d) amounts borrowed by the Minister under paragraph 47(a) of that Act for the payment of any amount in respect of a debt that was originally incurred under paragraph 47(b) of that Act.

Exception — maximum amount exceeded

6 The Minister may borrow an amount under an order made under paragraph 46.‍1(a) or (b) of the Financial Administration Act or an amount under paragraph 47(a) of that Act even if that borrowing causes the maximum amount referred to in section 4 of this Act to be exceeded.

• (b.‍1) the total amount of money borrowed under each of paragraphs 47(a) and (b) of that Act; and

Total indebtedness

(3) The total principal indebtedness outstanding at any time in respect of borrowings by the Corporation under subsections (1) and (2), excluding the borrowings under subparagraph 60.‍2(2)‍(a)‍(iii) of the Financial Administration Act, shall not exceed

• (k.‍2) requiring persons to provide information to the Minister in respect of food, drugs, cosmetics or devices — or in respect of activities related to food, drugs, cosmetics or devices — in circumstances other than those provided for in this Act and authorizing the Minister to determine the information to be provided and the time and manner in which it is to be provided;

Regulations — preventing or alleviating shortages

(1.‍4) Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of preventing shortages of therapeutic products in Canada or alleviating those shortages or their effects, in order to protect human health.

Exception  —  regulations

(1.‍2) Despite subsection (1), any prescribed provision of the regulations applies to any food, drug, cosmetic or device.

Exception — regulations

(1.‍2) Despite subsection (1), any prescribed provision of the regulations respecting the method of manufacture, preparation, preserving, packaging, storing and testing of any food, drug, cosmetic or device applies to any packaged food, drug, cosmetic or device.

Leave — entitlement without certificate

168.‍1 (1) Despite any provision of this Part and the regulations made under this Part, an employee may exercise their entitlement to and shall be granted a leave of absence under section 206.‍3, 206.‍4 or 239 even if a certificate is not issued by a health care practitioner. The conditions and requirements in those sections with respect to such a certificate are deemed to be of no effect.

Documentation not required

(2) Despite subsection 207.‍3(4), an employee is not required to provide the employer with any documentation referred to in that subsection in respect of a leave of absence taken under section 206.‍4.

Repeal

(3) This section is repealed on September 30, 2020.

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).

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).

Application of subsection 239(7)

(3) If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239(1) or (1.‍1) and resumes the vacation immediately at the end of that leave, subsection 239(7) applies to them as if they did not resume the vacation before returning to work.

Application of subsection 239.‍01(7)

(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(7) applies to them as if they did not resume the vacation before returning to work.

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.

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.

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).

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).

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).

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).

Exception — medical leave

(4) Except to the extent that it is inconsistent with subsection 239(7), 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(1) or (1.‍1).

Exception — leave related to COVID-19

(4.‍1) Except to the extent that it is inconsistent with subsection 239.‍01(7), 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).

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).

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).

Exception — medical leave

(3) Except to the extent that it is inconsistent with subsection 239(7), 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(1) or (1.‍1).

Exception — leave related to COVID-19

(3.‍1) Except to the extent that it is inconsistent with subsection 239.‍01(7), 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).

Entitlement to leave — quarantine

(1.‍1) Every employee is entitled to and shall be granted a medical leave of absence from employment of up to 16 weeks as a result of quarantine.

DIVISION XIII.‍01 

Leave Related to COVID-19

Entitlement to leave

239.‍01 (1) Subject to subsection (2), every employee is entitled to and shall be granted a leave of absence from employment of up to 16 weeks — or, if another number of weeks is fixed by regulation, that number of weeks — if the employee is unable or unavailable to work for reasons related to the coronavirus disease 2019 (COVID-19).

Notice to employer

(2) 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

(3) 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

(4) 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

(5) 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

(6) Subject to subsection (7), 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

(7) 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

(8) 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

(9) If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (8), 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

(10) An employer who pays contributions in respect of a benefit referred to in subsection (8) 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

(11) 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 (9) and (10), 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

(12) For the purposes of calculating benefits, other than benefits referred to in subsection (8), 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

(13) The Governor in Council may, by regulation,

• (a) define terms for the purposes of this Division; and

• (b) fix a number of weeks for the purpose of subsection (1).

• (a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4) or 177.‍1(7) or of section 208, 209.‍3, 238, 239, 239.‍01, 239.‍1 or 247.‍96;

• (a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4) or 177.‍1(7) or of section 208, 209.‍3, 238, 239, 239.‍1 or 247.‍96;

• (a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4), 177.‍1(7), 182.‍2(3) or 203.‍3(3) or of section 208, 209.‍3, 238, 239, 239.‍01, 239.‍1 or 247.‍96;

• (a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4), 177.‍1(7), 182.‍2(3) or 203.‍3(3) or of section 208, 209.‍3, 238, 239, 239.‍1 or 247.‍96;

• (a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4), 177.‍1(7), 182.‍2(3) or 203.‍3(3) or of section 208, 209.‍3, 238, 239, 239.‍1 or 247.‍96;

• (a) three hundred billion dollars, and

• (a) one hundred and fifty billion dollars, and

Maximum total as of day section comes into force

11.‍1 For greater certainty, the amount that the total of the outstanding insured amounts of all insured loans may not exceed is, as of the day on which this section comes into force, seven hundred and fifty billion dollars.

Application by Minister

19.‍4 (1) The Commissioner shall, on the application of the Minister of Health, authorize the Government of Canada and any person specified in the application to make, construct, use and sell a patented invention to the extent necessary to respond to the public health emergency described in the application.

Contents of application

(2) The application must

• (a) set out the name of the patentee and the number, as recorded in the Patent Office, of the patent issued in respect of the patented invention;

• (b) include a confirmation that the Chief Public Health Officer, appointed under subsection 6(1) of the Public Health Agency of Canada Act, believes that there is a public health emergency that is a matter of national concern;

• (c) include a description of the public health emergency; and

• (d) specify a person, if any, that is to be authorized to make, construct, use and sell the patented invention for the purposes of responding to the public health emergency.

Cessation of effect

(3) The authorization ceases to have effect the earlier of

• (a) the day on which the Minister of Health notifies the Commissioner that the authorization is no longer necessary to respond to the public health emergency set out in the application, and

• (b) one year after the day on which it is granted.

Notice

(4) The Commissioner shall notify the patentee of any authorization that is granted under this section and provide them with the information referred to in subsection (2).

Payment of remuneration

(5) The Government of Canada and any person authorized under subsection (1) shall pay the patentee any amount that the Commissioner considers to be adequate remuneration in the circumstances, taking into account the economic value of the authorization and the extent to which they make, construct, use and sell the patented invention.

Authorization not transferable

(6) An authorization granted under this section is not transferable.

For greater certainty

(7) For greater certainty, the use or sale, in relation to a public health emergency, of a patented invention that is made or constructed in accordance with an authorization granted under this section is not an infringement of the patent.

Power of Federal Court

(8) On the application of the patentee, the Federal Court may make an order requiring the Government of Canada or any person authorized under subsection (1) to cease making, constructing, using or selling the patented invention in a manner that is inconsistent with the authorization granted under this section.

Restriction

(9) The Commissioner shall not make an authorization under subsection (1) after September 30, 2020.

Period — March 30, 2020 to September 30, 2020

Suspension of interest and payments

11.‍2 During the period that begins on March 30, 2020 and ends on September 30, 2020,

• (a) no interest is payable by a borrower on a guaranteed student loan; and

• (b) no amount on account of principal and interest in respect of a guaranteed student loan is required to be paid by the borrower.

Capital payments

11 (1) At the request of the Corporation, the Minister of Finance may pay to the Corporation out of the Consolidated Revenue Fund

• (a) for the period beginning on the day on which this subsection comes into force and ending on September 30, 2020, amounts not exceeding in the aggregate the amount that the Minister of Finance determines during that period, or, if that Minister redetermines the amount during that period, the most recently determined amount; and

• (b) on and after October 1, 2020, amounts not exceeding in the aggregate an amount equal to the amount determined by the Minister of Finance under paragraph (a), or, if that Minister redetermined the amount under that paragraph, the last amount so determined.

Publication in Canada Gazette

(1.‍1) As soon as feasible after determining or redetermining an amount under paragraph (1)‍(a), the Minister of Finance shall publish a notice of that amount in the Canada Gazette.

Capital

(2) Le total des versements visés au paragraphe (1) constitue, avec le montant des bénéfices non répartis de la Société — lequel peut être négatif —, le capital de celle-ci.

Period — March 30, 2020 to September 30, 2020

Suspension of interest and payments

9.‍3 During the period that begins on March 30, 2020 and ends on September 30, 2020,

• (a) no interest is payable by a borrower on a student loan prescribed by regulations made under paragraph 15(1)‍(j); and

• (b) no amount on account of principal and interest in respect of a student loan prescribed by regulations made under paragraph 15(1)‍(j) is required to be paid by the borrower.

Authorized capital

23 (1) The authorized capital of the Bank consists of an unlimited number of common shares with a par value of $100 each and an unlimited number of preferred shares without par value, but the paid-in capital of the Bank, together with any contributed surplus relating to it and any proceeds referred to in paragraph 30(2)‍(d) that have been prescribed as equity, must not at any time exceed

• (a) for the period beginning on the day on which this subsection comes into force and ending on September 30, 2020, the amount that the Minister of Finance determines during that period, or, if that Minister redetermines the amount during that period, the most recently determined amount; and

• (b) on and after October 1, 2020, an amount equal to the amount determined by the Minister of Finance under paragraph (a), or, if that Minister redetermined the amount under that paragraph, an amount equal to the last amount so determined.

Publication in Canada Gazette

(1.‍1) As soon as feasible after determining or redetermining an amount under paragraph (1)‍(a), the Minister of Finance shall publish a notice of that amount in the Canada Gazette.

Period — March 30, 2020 to September 30, 2020

Suspension of interest and payments

8.‍1 During the period that begins on March 30, 2020 and ends on September 30, 2020,

• (a) no interest is payable by a borrower on an apprentice loan; and

• (b) no amount on account of principal and interest in respect of an apprentice loan is required to be paid by a borrower.

PART VIII.‍3 

Interim Orders

COVID-19

153.‍3 (1) The Minister may, for the purpose of mitigating the economic effects of the coronavirus disease 2019 (COVID-19), make interim orders that

• (a) add provisions, including provisions that provide for new benefits, to this Act or any regulation made under this Act;

• (b) adapt provisions of this Act or any regulation made under this Act; or

• (c) provide that any provisions of this Act or a regulation made under this Act do not apply in whole or in part.

Restriction

(2) An interim order is not to be made under subsection (1) in respect of Part IV or VII or in respect of a regulation made under this Act for the purposes of those Parts.

Condition precedent — Minister of Finance

(3) An interim order is not to be made under subsection (1) without the consent of the Minister of Finance.

Condition precedent — President of the Treasury Board

(4) An interim order is not to be made under subsection (1) in respect of Part III or in respect of a regulation made under this Act for the purposes of that Part without the additional consent of the President of the Treasury Board.

Consultation with Commission

(5) For greater certainty, the Minister may consult the Commission before making an interim order under subsection (1).

Retroactive effect

(6) An interim order made under subsection (1) may, if it so provides, have retroactive effect.

Cessation of effect

(7) An interim order made under subsection (1) must contain provisions that cause any provision added under paragraph (1)‍(a), any adaptation made under paragraph (1)‍(b) and any non-application provision made under paragraph (1)‍(c) to cease to apply on the earliest of

• (a) the day, if any, specified in the interim order,

• (b) the day on which the interim order is repealed, and

• (c) the Saturday after the first anniversary of the day on which the interim order takes effect.

Conflict

(8) If an interim order made under subsection (1) or a provision added under paragraph (1)‍(a) provides that it applies despite any provision of this Act or any regulation made under this Act, the interim order or added provision prevails to the extent that it conflicts with this Act or any regulation made under this Act.

Restriction

(9) The power to make an interim order under subsection (1) is not to be exercised after September 30, 2020.

Accessory orders

153.‍4 The Minister may make orders for the purpose of ensuring that interim orders made under subsection 153.‍3(1) only have temporary effect, including orders that repeal any provision added under paragraph 153.‍3(1)‍(a).