Bill C-51 · 40th Parliament · Stephen Harper
Economic Recovery Act (stimulus)
An Act to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures
Government bill. Became law.
- IntroducedSept. 30, 2009
- Debated in principleOct. 7, 2009
- Studied by a committeeDone
- Passed its first chamberNov. 17, 2009
- Passed the second chamberDec. 9, 2009
- Became lawDec. 15, 2009
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Stephen HarperPrime Minister
- Irving GersteinSenate · Sponsor in the Senate
- Claude GravelleAdvocates voting for the bill to deliver popular tax credits to constituents.
- Dean Del Mastrospeaks in support of the economic recovery act to enact parts of the economic action plan.
- Guy Andrésupports the bill because it includes measures inspired by Bloc proposals
- Peter JulianStates the NDP will support the bill while noting it is not an endorsement of overall government policy.
- Jean CrowderDiscusses positive elements covered in the bill such as tax credits without rejecting it.
- Ted MenziesSpeaks in favor of passing the bill quickly as key economic legislation.
Who carries this bill
Arrows run from the person responsible to those who answer to them on this bill. The critic leads the Senate’s scrutiny and answers to no one on it.
What it set out to do
The Library of Parliament does not prepare Legislative Summaries for budget implementation bills. The following is a short summary: On 30 September 2009, the Minister of Finance introduced Bill C-51, An Act to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and to implement other measures, in the House of Commons and it was given first reading. Part 1 implements income tax measures referred to in the 27 January 2009 budget, but not included in the Budget Implementation Act, 2009, which received Royal Assent 12 March 2009. Among other things, it: • implements the temporary Home Renovation Tax Credit; • implements the First-time Home Buyers’ Tax Credit; and • enhances the tax relief provided by the Working Income Tax Benefit. Part 1 also extends the existing tax deferral available to farmers in prescribed drought regions and sets out the regions prescribed either as eligible flood or drought regions. Part 2 authorizes payments to be made out of the Consolidated Revenue Fund for multilateral debt relief and in relation to offshore petroleum resources. Among other things, it: • amends the Bretton Woods and Related Agreements Act to implement amendmen…
Summary by the Library of Parliament.
Where members stand
That the Bill be now read a second time and referred to the Standing Committee on Finance. · 2009-10-07 · Passed
What the Senate tried to change
- adds provisionsPierrette Ringuettewould prioritize unfunded pensions of retirees and employees at the same level as creditors in bankruptcy proceedings under the Bankruptcy and Insolvency ActOutcome not recorded in the debate · Dec. 8, 2009 · Senate record
How it changed on the way
64% of the text as introduced was changed or removed by the time it became law (15,630 words introduced, 15,235 passed). A committee amended it.
minor changeintent kept
The bill passed with only procedural updates such as the assent date and chapter number. One small addition clarified notification rules for co-operative housing corporations under the home renovation tax credit.
- Added assent date and chapter number to the enacted statute.
Before: “FIRST READING, SEPTEMBER 30, 2009”
After: “ASSENTED TO 15th DECEMBER, 2009”
- Added requirement for written notice from corporation to individual on share of expenses.
After: “(ii) the corporation has notified the indi- vidual, in writing, of the individual's share of the outlay or exp”
How precisely it is written
mostly preciseChallenging the law: HardDisputing a charge: Moderate
The bill uses many exact dates, dollar amounts, age cut-offs and defined terms to set eligibility for the home renovation and first-time home buyer credits. A few reasonableness tests and a ministerial tie-breaker leave limited room for argument.
Open to argument
“to the extent of the share of that outlay or expense that is reasonably attributable to the individual”
The word 'reasonably' introduces a subjective judgment about allocation.“as can reasonably be considered wholly applicable to the period or periods”
Relies on an official's view of what counts as 'wholly applicable'.“if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions”
Grants the Minister discretionary power to decide shares.
Clear-cut
“the period that begins on January 28, 2009 and that ends on January 31, 2010”
Fixes exact calendar dates with no interpretive latitude.“a child of the individual who has not attained the age of 18 years before the end of 2009”
Uses a clear numerical age threshold.“the amount determined by multiplying $5,000 by the appropriate percentage for the taxation year”
States a fixed dollar figure and a mechanical calculation.
Discretion. The Minister may fix deduction shares when claimants disagree and officials must apply 'reasonably' standards when allocating expenditures or periods of residence.
Challenging the law itself. The provisions confer tax benefits rather than restrict Charter rights, and the defined terms and numeric limits make vagueness or overbreadth claims difficult.
Disputing a charge under it. Most eligibility rules are numeric and dated, but the 'reasonably attributable' and 'can reasonably be considered' phrases allow factual disputes over allocation and applicability.
Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.
Did it work?
no evaluation found
No statutory reviews, PBO or Auditor General reports, departmental evaluations, court rulings, or peer-reviewed studies were identified assessing whether the tax measures in Bill C-51 achieved their stimulus or relief objectives. General Auditor General commentary highlights the absence of systematic evaluations for such tax expenditures.
- Auditor General of Canada video on tax expendituresreviewFinance Canada does not systematically evaluate tax-based expenditures like the First-Time Home Buyers’ Tax Credit to ensure they achieve intended results.
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.