Bill C-8 · 44th Parliament · Justin Trudeau
Economic and Fiscal Update Implementation Act, 2021
An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Government bill. Became law.
- IntroducedDec. 15, 2021
- Debated in principleFeb. 10, 2022
- Studied by a committeeDone
- Passed its first chamberMay 4, 2022
- Passed the second chamberJune 9, 2022
- Became lawJune 9, 2022
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Justin TrudeauPrime Minister
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
On 15 December 2021, the Deputy Prime Minister and Minister of Finance introduced Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures in the House of Commons and it was given first reading. Part 1 amends the Income Tax Act and the Income Tax Regulations in order to (a) introduce a new refundable tax credit for eligible businesses on qualifying ventilation expenses made to improve air quality; (b) expand the travel component of the northern residents deduction by giving all northern residents the option to claim up to $1,200 in eligible travel expenses even if the individual has not received travel assistance from their employer; (c) expand the School Supplies Tax Credit from 15% to 25% and expand the eligibility criteria to include electronic devices used by eligible educators; and (d) introduce a new refundable tax credit to return fuel charge proceeds to farming businesses in backstop jurisdictions. Part 2 enacts the Underused Housing Tax Act. This Act implements an annual tax of 1% on the value of vacant or underused residential property directly or indirectly owned by non-resident non-Ca…
Summary by the Library of Parliament.
Where members stand
Votes and debate for this bill have not been read yet.
How it changed on the way
8% of the text as introduced was changed or removed by the time it became law (37,941 words introduced, 38,087 passed). A committee amended it.
minor changeintent mostly kept
The bill passed with blanks filled by naming the Underused Housing Tax Act in cross-references and added a Governor General recommendation plus a sentence on Minister of Health reporting. All core tax credit and housing tax measures remained intact.
- Added Governor General recommendation and health reporting sentence.
After: “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 implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures ".”
- Replaced placeholder with full act name in multiple enforcement sections.
Before: “the to which access is sought or that is proposed to be examined or communicated; and Underused Housing Tax Act R.S., c.”
After: “the Underused Housing Tax Act to which access is sought or that is proposed to be examined or communicated; and R.S., c.”
- Replaced placeholder with full act name in refund restriction clauses.
Before: “the have been filed with the Minister. Underused Housing Tax Act (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022.”
After: “the Underused Housing Tax Act have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022.”
How precisely it is written
mixedChallenging the law: HardDisputing a charge: Moderate
The text mixes exact dollar amounts, calendar dates, filter efficiency percentages and closed lists of defined terms with repeated use of 'prescribed', 'reasonably be expected' and ministerial specification powers. This produces pockets of black-letter clarity inside a larger framework that still requires regulations and official judgment to apply.
Open to argument
“can reasonably be expected to be paid or returned, directly or indirectly, in any manner whatever”
Subjective future-oriented test that invites argument over what facts meet the threshold.“used by the eligible entity primarily in the course of its ordinary commercial activities”
Relies on an undefined 'primarily' standard and the open concept of ordinary activities.“prescribed by regulation”
Delegates content entirely outside the statute, leaving scope to be settled later by executive action.
Clear-cut
“qualifying period means the period that begins on September 1, 2021 and ends on December 31, 2022”
Uses precise start and end dates, eliminating any temporal discretion.“HEPA filter means a high-efficiency particulate air filter that has been tested to ensure efficiency equal to or exceeding 99.97% for removal of airborne particles having a mean aerodynamic diameter of 0.3 µm”
States an objective technical specification that can be verified by measurement.
Discretion. Ministers may designate provinces and set payment rates, waive interest and penalties, and prescribe forms, percentages, qualifying expenditures and many other details by regulation or administrative decision.
Challenging the law itself. The provisions are framed as tax administration rules with defined terms and numeric limits, offering little foothold for vagueness or overbreadth claims under s. 7 of the Charter.
Disputing a charge under it. While many numeric thresholds are clear, phrases such as 'reasonably be expected' and 'primarily' allow factual disputes over whether a given transaction or use meets the test.
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
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.