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 additional COVID-19 measures”.

Part 1 amends the Income Tax Act to revise the eligibility criteria for the Canada Emergency Wage Subsidy in order to support those employers hardest hit by the coronavirus disease 2019 (COVID-19).

Part 2 enacts the Time Limits and Other Periods Act (COVID-19), which addresses the need for flexibility in relation to certain time limits and other periods that are established by or under Acts of Parliament and that are difficult or impossible to meet as a result of the exceptional circumstances produced by COVID-19. In particular, the enactment

Part 3 amends the Income Tax Act to authorize the use by officials, or disclosure to Government of Canada officials, of taxpayer information solely for the purpose of a one-time payment to persons with disabilities for reasons related to COVID-19. It also amends the Children’s Special Allowances Act to authorize the disclosure of information for the purpose of that one-time payment.

Part 4 amends the Canada Emergency Response Benefit Act to, among other things, enhance the administration and enforcement of the Act and allow a review of decisions made under the Act. It also provides that a worker is not eligible for an income support payment if they do not return to work when it is reasonable to do so or decline a reasonable job offer.

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

• COVID-19 – wage subsidy

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  (g.‍6) for the purposes of section 125.‍7, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation unless it is reasonable to consider that one of the main purposes of the amalgamation is to cause the new corporation to qualify for the deemed overpayment under subsection 125.‍7(2);

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baseline remuneration, in respect of an eligible employee of an eligible entity, means the average weekly eligible remuneration, excluding any period of seven or more consecutive days for which the employee was not remunerated, paid to the eligible employee by the eligible entity during the period that

• Insertion start (a) Insertion end  begins on January 1, 2020 and ends on March 15, 2020; or

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  (b) if the eligible entity elects for all qualifying periods,

  • (i) begins on March 1, 2019 and ends on May 31, 2019, in respect of a qualifying period described in any of paragraphs (a) to (c) of the definition qualifying period, or

  • (ii) is prescribed, in respect of a qualifying period described in paragraph (d) of the definition qualifying period. (rémunération de base)

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• (a) a corporation Insertion start or a trust Insertion end , other than a corporation Insertion start or a trust Insertion end that is exempt from tax under this Part or is a public institution;

• (b) an individual Insertion start other than a trust Insertion end ;

• (d)  Insertion start it meets either of the following conditions: Insertion end

  • Insertion start (i) Insertion end  it had, on March 15, 2020, a business number in respect of which it is registered with the Minister to make remittances required under section 153, Insertion start or Insertion end

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    (ii) it is the case that

    • (A) on March 15, 2020,

      • (I) it employed one or more individuals in Canada,

      • (II) the payroll for its employees was administered by another person or partnership (referred to in this subparagraph as the “payroll service provider”), and

      • (III) the payroll service provider had a business number in respect of which it is registered with the Minister to make remittances required under section 153,

    • (B) the payroll service provider used its business number to make the remittances referred to in subclause (A)‍(III) in respect of the employees of the eligible entity, and

    • (C) the Minister is satisfied that the conditions in clauses (A) and (B) are met. (entité admissible)

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• (a) a corporation, other than a corporation that is exempt from tax under this Part or is a public institution;

• (b) an individual;

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  (h.‍1) use, or provide to an official of a department or agency of the Government of Canada, taxpayer information solely for a purpose relating to the administration or enforcement of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19), to the extent that the information is relevant for the purpose;

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Release of information

(2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated

• Insertion start (a) Insertion end  to any person if it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act, the Income Tax Act, the Canada Disability Savings Act or the Canada Education Savings Act or a program administered under an agreement entered into under section 12 of the Canada Education Savings Act; Insertion start and Insertion end

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  (b) to the Department of Employment and Social Development, to the extent that the communication is required for the administration of a program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19).

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Application

5 (1) A worker may, in the form and manner established by the Minister, apply for an income support payment

• Insertion start (a) Insertion end  for any period Insertion start of Insertion end four Insertion start weeks Insertion end falling within the period beginning on March 15, 2020 and ending on Insertion start July 4 Insertion end , 2020; Insertion start and Insertion end

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  (b) for any period of two weeks falling within the period beginning on July 5, 2020 and ending on October 3, 2020.

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• (a) for reasons related to COVID-19 and whether Insertion start as an employee Insertion end or Insertion start in Insertion end self- Insertion start employment, Insertion end

  • Insertion start (i) Insertion end Insertion start   Insertion end Insertion start in the case of the first application made under paragraph 5(1)‍(a) Insertion end , the worker ceases working for Insertion start a Insertion end period Insertion start of Insertion end at least 14 consecutive days within the period in respect of which they apply for the payment, Insertion start or Insertion end

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    (ii) in the case of any other application made under paragraph 5(1)‍(a) or any application made under paragraph 5(1)‍(b), the worker ceases working for the period in respect of which they apply for the payment; and

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• (b)  Insertion start the worker Insertion end does not receive, in respect of the Insertion start period for which Insertion end they have ceased working,

Eligibility

6 (1) Subject to subsection (2.‍1), a worker is eligible for an income support payment if

Exception — return to work

(2.‍1) A worker is not eligible for an income support payment if they

• (a) fail to return to work when it is reasonable to do so and the employer makes a request for their return;

• (b) fail to resume self-employment when it is reasonable to do so; or

• (c) decline a reasonable job offer when they are able to work.

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Request for review

8.‍1 (1) A person who is the subject of a decision of the Minister in respect of an application made by that person under section 5 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 informed of the decision or any further time that the Minister may allow.

Review

(2) 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.

Notification

(3) The Minister must inform the person who made the request of the Minister’s decision under subsection (2).

Review is final

(4) The Minister’s confirmation, variation or rescission, as the case may be, is final and is not to be questioned or reviewed in any court.

Penalties

12.‍1 (1) The Minister may impose on a person who made an application for an income support payment under section 5, or on another person acting for that person, a penalty for each of the following acts or omissions if the Minister becomes aware of facts that in the Minister’s opinion establish that the person or other person has

• (a) in relation to the application, made a representation that they knew was false or misleading;

• (b) being required under this Act to provide information, provided information or made a representation that they knew was false or misleading;

• (c) knowingly failed to declare to the Minister all or some of the person’s income for the period in respect of which they applied for the payment;

• (d) made an application or declaration under this Act that they knew was false or misleading because of the non-disclosure of facts;

• (e) knowingly, in any manner, received an income support payment that they were not eligible to receive under this Act; or

• (f) participated in, assented to or acquiesced in an act or omission mentioned in paragraphs (a) to (e).

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Amount

(2) The Minister may set the amount of the penalty for each act or omission at not more than three times the amount of an income support payment for a week that falls within the period in respect of which the application was made.

Limitation of imposition of penalties

12.‍2 A penalty must not be imposed under section 12.‍1 if

• (a) a prosecution for the act or omission has been initiated against the person who made an application for an income support payment under section 5 or another person who acted for that person; or

• (b) 36 months have passed since the day on which the act or omission occurred.

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Rescission, etc.‍, of penalty

12.‍3 The Minister may rescind the imposition of a penalty under section 12.‍1, or reduce the penalty, on the presentation of new facts or on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.

Warning

12.‍4 The Minister may issue a warning instead of setting the amount of a penalty for an act or omission under subsection 12.‍1.

Recovery as debt due to Her Majesty

12.‍5 (1) A penalty imposed under section 12.‍1 constitutes a debt due to Her Majesty in right of Canada that may be recovered by the Minister.

Certificate of default

(2) The amount of any debt referred to in subsection (1) 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.

Garnishment

12.‍6 If the Minister is of the opinion that a person is or is about to become liable to pay an amount to another person who is indebted to Her Majesty under subsection 12(2) or 12.‍5(1), the Minister may, by written notice, order the person to pay to the Receiver General on account of the other person’s liability all or part of the amount otherwise payable to the other person.

Limitation or prescription period suspended

(6) The running of a limitation or prescription period in respect of money owing under this Act is suspended

• Insertion start (a) Insertion end  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; Insertion start or Insertion end

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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.

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No interest payable

14 No interest is payable on any amount owing to Her Majesty in right of Canada under this Act as a result of an erroneous payment, overpayment or Insertion start a penalty imposed under this Act Insertion end .

Offences

14.‍1 (1) Every person is guilty of an offence who

• (a) in relation to an application for an income support payment made under section 5, makes a representation that they know to be false or misleading;

• (b) being required under this Act to provide information, provides information or makes a representation that the person knows to be false or misleading;

• (c) knowingly fails to declare to the Minister all or some of the person’s income for the period in respect of which the person applied for the payment;

• (d) makes an application or declaration under this Act that the person knows is false or misleading because of the non-disclosure of facts;

• (e) knowingly, in any manner, receives an income support payment that the person is not eligible to receive under this Act; or

• (f) participates in, assents to or acquiesces in an act or omission mentioned in paragraphs (a) to (e).

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Prosecution

(2) No prosecution for an offence under this section may be instituted if a penalty for that conduct has been imposed under section 12.‍1.

Punishment

(3) Every person who is guilty of an offence under subsection (1) is liable on summary conviction to, as the case may be,

• (a) a fine of not more than $5,000, plus an amount of not more than double the amount of the income support payment that was or would have been paid as a result of committing the offence; or

• (b) both the fine and imprisonment for a term of not more than six months.

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Contravention of Act or regulations

14.‍2 (1) Every person who contravenes a provision of this Act or of the regulations is guilty of an offence.

Obstruction

(2) Every person who delays or obstructs an investigator designated under subsection 14.‍3(1) or under an authorization issued under subsection 14.‍3(2) in the investigator’s exercise of the Minister’s powers or in their performance of the Minister’s duties and functions under this Act is guilty of an offence.

Punishment

(3) Every person who is guilty of an offence under subsection (1) or (2) for which no penalty is provided is liable on summary conviction to a fine of not more than $2,000 or to imprisonment for a term of not more than six months, or to both.

Designation — investigators

14.‍3 (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing sections 14.‍1 and 14.‍2.

Authorization

(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 sections 14.‍1 and 14.‍2.

Territorial jurisdiction

(3) An information or complaint about an offence under this Act may be heard, tried or determined by any provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody in the judge’s territorial jurisdiction regardless of whether or not the matter of the information or complaint arose in that jurisdiction.

Limitation period

(4) Proceedings in respect of an offence under this Act may be commenced 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.

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