| Page 1 | |
| First Session, Forty-fourth Parliament, | |
| 70 Elizabeth II, 2021 | |
| STATUTES OF CANADA 2021 | |
| CHAPTER 26 | |
| An Act to provide further support in | |
| response to COVID-19 | |
| ASSENTED TO | |
| DECEMBER 17, 2021 | |
| BILL C-2 | |
| Page 2 | |
| RECOMMENDATION | |
| Her Excellency the Governor General recommends to the House | |
| of Commons the appropriation of public revenue under the cir- | |
| cumstances, 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 Regula- | |
| tions 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 autho- | |
| rize the payment of the Canada worker lockdown benefit in re- | |
| gions where a lockdown is imposed for reasons related to | |
| COVID-19. It also makes consequential amendments to the In- | |
| come Tax Act and the Income Tax Regulations. | |
| Part 3 amends the Canada Recovery Benefits Act to, among oth- | |
| er 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 per- | |
| son 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 Ben- | |
| efits Regulations. | |
| Available on the House of Commons website at the following address: | |
| www.ourcommons.ca | |
| 2021 | |
| Page 3 | |
| 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 re- | |
| quires supervised care. | |
| It also makes a related amendment to the Budget Implementa- | |
| tion Act, 2021, No. 1. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| SUMMARY | |
| Page 4 | |
| Page 5 | |
| TABLE OF PROVISIONS | |
| An Act to provide further support in response to | |
| COVID-19 | |
| PART 1 | |
| Income Tax Act | |
| 1 | |
| PART 2 | |
| Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Enactment | |
| 5 | |
| An Act establishing the Canada | |
| worker lockdown benefit | |
| Short Title | |
| Canada Worker Lockdown Benefit Act | |
| 1 | |
| Definitions | |
| Definitions | |
| 2 | |
| PART 1 | |
| Canada Worker Lockdown Benefit | |
| Designation of region | |
| 3 | |
| Eligibility | |
| 4 | |
| Application | |
| 5 | |
| Attestation | |
| 6 | |
| Obligation to provide information | |
| 7 | |
| Payment of benefit | |
| 8 | |
| Amount of payment | |
| 9 | |
| PART 2 | |
| General | |
| Regulations | |
| 10 | |
| Replacement of May 7, 2022 | |
| 11 | |
| Social Insurance Number | |
| 12 | |
| Provision of information and documents | |
| 13 | |
| Minister of Health | |
| 14 | |
| 2021 | |
| Page 6 | |
| Payments cannot be charged, etc. | |
| 15 | |
| Return of erroneous payment or overpayment | |
| 16 | |
| Garnishment — financial institution | |
| 17 | |
| Reconsideration of application | |
| 18 | |
| Request for review | |
| 19 | |
| Certificate of default | |
| 20 | |
| Limitation or prescription period | |
| 21 | |
| No interest payable | |
| 22 | |
| Violations | |
| 23 | |
| Limitation of imposition of penalties | |
| 24 | |
| Rescission or reduction of penalty | |
| 25 | |
| Recovery as debt due to Her Majesty | |
| 26 | |
| Offences | |
| 27 | |
| Designation — investigators | |
| 28 | |
| Consolidated Revenue Fund | |
| 29 | |
| Consequential Amendments | |
| 6 | |
| PART 3 | |
| Canada Recovery Benefits Act | |
| 9 | |
| PART 3.1 | |
| Review of Acts | |
| 19.1 | |
| PART 4 | |
| Canada Labour Code | |
| 20 | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| TABLE OF PROVISIONS | |
| Page 7 | |
| 70 ELIZABETH II | |
| CHAPTER 26 | |
| An Act to provide further support in response to | |
| COVID-19 | |
| [Assented to 17th December, 2021] | |
| Her Majesty, by and with the advice and consent of | |
| the Senate and House of Commons of Canada, | |
| enacts as follows: | |
| PART 1 | |
| R.S., c. 1 (5th Supp.) | |
| Income Tax Act | |
| Amendments to the Act | |
| 1 (1) The portion of subsection 125.7(1) of the In- | |
| come Tax Act before the definition baseline remu- | |
| neration 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 re- | |
| placed by the following: | |
| (j) for the twentieth qualifying period, | |
| (i) if the eligible entity’s revenue reduction percent- | |
| age is greater than or equal to 50%, 25%, and | |
| (ii) in any other case, the percentage determined by | |
| the formula | |
| 0.625 × (A − 10%) | |
| where | |
| A | |
| is the revenue reduction percentage; | |
| (k) for the twenty-first qualifying period, | |
| 2021 | |
| Page 8 | |
| (i) if the eligible entity’s revenue reduction percent- | |
| age is greater than or equal to 50%, 10%, and | |
| (ii) in any other case, the percentage determined by | |
| the formula | |
| 0.25 × (A − 10%) | |
| where | |
| A | |
| is the revenue reduction percentage; | |
| (l) for the twenty-second qualifying period to the | |
| twenty-sixth qualifying period, | |
| (i) the lesser of 75% and the eligible entity’s rev- | |
| enue reduction percentage for the qualifying peri- | |
| od, if, for the qualifying period, | |
| (A) the eligible entity’s revenue reduction per- | |
| centage is greater than or equal to 40%, and | |
| (B) either of the following conditions is met: | |
| (I) the eligible entity is a qualifying tourism or | |
| hospitality entity, or | |
| (II) the eligible entity is subject to a qualifying | |
| public health restriction, | |
| (ii) if subparagraph (i) does not apply to the eligible | |
| entity, the eligible entity’s revenue reduction per- | |
| centage 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 | |
| is the eligible entity’s revenue reduction per- | |
| centage for the qualifying period, and | |
| (iii) in any other case, nil; | |
| (m) for the twenty-seventh qualifying period and the | |
| twenty-eighth qualifying period, | |
| (i) the lesser of 37.5% and one half of the eligible | |
| entity’s revenue reduction percentage for the quali- | |
| fying period, if, for the qualifying period, | |
| (A) the eligible entity’s revenue reduction per- | |
| centage is greater than or equal to 40%, and | |
| (B) either of the following conditions is met: | |
| (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, | |
| (ii) if subparagraph (i) does not apply to the eligible | |
| entity, the eligible entity’s revenue reduction per- | |
| centage 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 | |
| is the eligible entity’s revenue reduction per- | |
| centage for the qualifying period, and | |
| (iii) in any other case, nil; and | |
| (n) for a qualifying period after the twentieth qualify- | |
| ing 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. (pourcen- | |
| tage de base) | |
| (3) The definition current reference period in sub- | |
| section 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: | |
| (c.992) for the twenty-third qualifying period, De- | |
| cember 2021; | |
| (c.993) for the twenty-fourth qualifying period, Jan- | |
| uary 2022; | |
| (c.994) for the twenty-fifth qualifying period, Febru- | |
| ary 2022; | |
| (c.995) for the twenty-sixth qualifying period, March | |
| 2022; | |
| (c.996) for the twenty-seventh qualifying period, | |
| April 2022; | |
| (c.997) for the twenty-eighth qualifying period, May | |
| 2022; and | |
| 2021 | |
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| 1 | |
| Page 10 | |
| (4) Subparagraph (i) of the description of A in | |
| paragraph (b) of the definition executive compen- | |
| sation 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 “pub- | |
| lic parent corporation”), if the public parent cor- | |
| poration received a deemed overpayment under | |
| subsection (2) in respect of any of the seven- | |
| teenth qualifying period to the twenty-third | |
| qualifying period, and | |
| (III) each other eligible entity that received a | |
| deemed overpayment under subsection (2) in re- | |
| spect 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 subpara- | |
| graph, | |
| (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 eligi- | |
| ble entity under subsection (2) for any of the seven- | |
| teenth qualifying period to the twenty-third qualify- | |
| ing period, | |
| (i.1) a percentage assigned to the eligible entity under | |
| an agreement in respect of the twenty-fourth qualify- | |
| ing 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 overpay- | |
| ment under subsection (2) in respect of the | |
| twenty-fourth qualifying period or any subse- | |
| quent qualifying period, and | |
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| (III) each other eligible entity that received a | |
| deemed overpayment under subsection (2) in re- | |
| spect of the twenty-fourth qualifying period or | |
| any subsequent qualifying period and was con- | |
| trolled 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 subpara- | |
| graph, | |
| (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 eligi- | |
| ble entity under subsection (2) for the twenty- | |
| fourth qualifying period and any subsequent quali- | |
| fying 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 re- | |
| placed by the following: | |
| B | |
| is | |
| (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 sub- | |
| section (2) for each of the eligible entities de- | |
| scribed 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 | |
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| (B) the amount determined by the formula | |
| C − D | |
| where | |
| C | |
| is the executive remuneration of the eligi- | |
| ble entity, or of the public parent corpora- | |
| tion that controls the eligible entity, if any, | |
| for the 2021 calendar year (prorated based | |
| upon the number of days of the eligible en- | |
| tity’s, or the public parent corporation’s, | |
| fiscal periods in the calendar year, if those | |
| fiscal periods are not the calendar year), | |
| and | |
| D | |
| is the executive remuneration of the eligi- | |
| ble entity, or of the public parent corpora- | |
| tion that controls the eligible entity, if any, | |
| for the 2019 calendar year (prorated based | |
| upon the number of days of the eligible en- | |
| tity’s, or the public parent corporation’s, | |
| fiscal periods in the calendar year, if those | |
| fiscal periods are not the calendar year), | |
| and | |
| (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 sub- | |
| section (2) for each of the eligible entities de- | |
| scribed 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 | |
| where | |
| E | |
| is the amount, if any, by which the amount | |
| determined under clause (i)(B) exceeds the | |
| amount determined under clause (i)(A), | |
| F | |
| is the executive remuneration of the eligi- | |
| ble entity, or of the public parent corpora- | |
| tion that controls the eligible entity, if any, | |
| for the 2022 calendar year (prorated based | |
| upon the number of days of the eligible en- | |
| tity’s, or the public parent corporation’s, | |
| fiscal periods in the calendar year, if those | |
| fiscal periods are not the calendar year), | |
| and | |
| G | |
| is the executive remuneration of the eligi- | |
| ble entity, or of the public parent corpora- | |
| tion that controls the eligible entity, if any, | |
| for the 2019 calendar year (prorated based | |
| upon the number of days of the eligible | |
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| entity’s, or the public parent corporation’s, | |
| fiscal periods in the calendar year, if those | |
| fiscal periods are not the calendar year). | |
| (montant du remboursement de la ré- | |
| munération de la haute direction) | |
| (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 subpara- | |
| graph (xxii): | |
| (xxiii) for the twenty-third qualifying period, De- | |
| cember 2019, | |
| (xxiv) for the twenty-fourth qualifying period, Jan- | |
| uary 2020, | |
| (xxv) for the twenty-fifth qualifying period, Febru- | |
| ary 2020, | |
| (xxvi) for the twenty-sixth qualifying period, | |
| March 2019, | |
| (xxvii) for the twenty-seventh qualifying period, | |
| April 2019, and | |
| (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: | |
| (i) on March 1, 2019, the eligible entity was not car- | |
| rying on business or otherwise carrying on its ordi- | |
| nary activities and the qualifying period is any of | |
| the first qualifying period to the fourth qualifying | |
| period, or | |
| (ii) the qualifying period is any of | |
| (A) the first qualifying period to the fourth qual- | |
| ifying period and the eligible entity elects for all | |
| of the first qualifying period to the third qualify- | |
| ing period, | |
| (B) the fifth qualifying period to the qualifying | |
| period referred to in paragraph (d) of the defini- | |
| tion qualifying period and the eligible entity | |
| elects for all of those qualifying periods, | |
| (C) the fourteenth qualifying period to the sev- | |
| enteenth qualifying period, if | |
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| (I) on March 1, 2019, the eligible entity was | |
| not carrying on business or otherwise carry- | |
| ing on its ordinary activities, and | |
| (II) the eligible entity elects for all of those | |
| qualifying periods, or | |
| (D) the twenty-sixth qualifying period to the | |
| twenty-eighth qualifying period, if | |
| (I) on March 1, 2019, the eligible entity was | |
| not carrying on business or otherwise carry- | |
| ing on its ordinary activities, and | |
| (II) the eligible entity elects for all of those | |
| qualifying periods; and | |
| (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 re- | |
| placing paragraph (d) with the following: | |
| (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”); | |
| (c.993) the period that begins on December 19, 2021 | |
| and ends on January 15, 2022 (referred to in this sec- | |
| tion as the “twenty-fourth qualifying period”); | |
| (c.994) the period that begins on January 16, 2022 | |
| and ends on February 12, 2022 (referred to in this sec- | |
| tion as the “twenty-fifth qualifying period”); | |
| (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”); | |
| (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”); | |
| (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 | |
| (d) a prescribed period that ends no later than July 2, | |
| 2022. (période d’admissibilité) | |
| (9) Paragraph (b) of the definition qualifying re- | |
| covery entity in subsection 125.7(1) of the Act is re- | |
| placed 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 qualify- | |
| ing recovery entity in subsection 125.7(1) of the Act | |
| is replaced by the following: | |
| (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: | |
| (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 defini- | |
| tion rent subsidy percentage in subsection 125.7(1) | |
| of the Act before the formula is replaced by the | |
| following: | |
| (a.1) if the qualifying period is any of the eighteenth | |
| qualifying period to the twenty-eighth qualifying peri- | |
| od, the percentage determined by the formula | |
| (13) Paragraph (b) of the definition rent subsidy | |
| percentage in subsection 125.7(1) of the Act is re- | |
| placed by the following: | |
| (b) for a qualifying period after the twenty-eighth | |
| qualifying period, a percentage determined by regula- | |
| tion 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 | |
| is 25%, or a prescribed percentage, for any of the | |
| eighth qualifying period to the twenty-eighth qualify- | |
| ing period and nil, or a prescribed percentage, for | |
| any subsequent qualifying period, | |
| (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 | |
| is the entity’s top-up revenue reduction percent- | |
| age for the qualifying period; | |
| (f) for the twenty-first qualifying period, the lesser of | |
| 10% and the percentage determined by the formula | |
| 0.5 × (A − 50%) | |
| where | |
| A | |
| is the entity’s top-up revenue reduction percent- | |
| age for the qualifying period; and | |
| (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 | |
| (a) that is any of the first qualifying period to the thir- | |
| teenth qualifying period (but including only one of the | |
| tenth qualifying period or the eleventh qualifying peri- | |
| od); and | |
| (b) throughout which the eligible entity was | |
| (i) carrying on its ordinary activities, or | |
| (ii) not carrying on its ordinary activities because of | |
| a public health restriction. (réduction du revenu | |
| d’une année antérieure) | |
| qualifying public health restriction, of an eligible entity | |
| for a qualifying period, means that | |
| (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 restric- | |
| tion) of the eligible entity — is subject to a public | |
| health restriction for at least seven days in the qualify- | |
| ing period; and | |
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| Section | |
| 1 | |
| Page 17 | |
| (b) it is reasonable to conclude that at least approxi- | |
| mately 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 ac- | |
| tivities. (restrictions sanitaires admissibles) | |
| qualifying tourism or hospitality entity, for a qualify- | |
| ing period, has the meaning assigned by regulation. (en- | |
| tité touristique ou d’accueil admissible) | |
| (17) The portion of paragraph (a) of the descrip- | |
| tion 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 quali- | |
| fying period to the nineteenth qualifying period, un- | |
| less | |
| (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 nine- | |
| teenth 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 ac- | |
| count 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 div- | |
| idends to an individual who is a holder of common | |
| shares of the company or of the subsidiary of the compa- | |
| ny. | |
| (19) The formula in paragraph (b) of the descrip- | |
| tion of D in subsection 125.7(2.1) of the Act is re- | |
| placed by the following: | |
| E × E.1 | |
| (20) Paragraph (b) of the description of D in sub- | |
| section 125.7(2.1) of the Act is amended by adding | |
| the following after the description of E: | |
| E.1 | |
| is | |
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| PART 1 Income Tax Act | |
| Amendments to the Act | |
| Section | |
| 1 | |
| Page 18 | |
| (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 enti- | |
| ty 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 un- | |
| der 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 re- | |
| fund and the amount determined by the formula | |
| A − B | |
| where | |
| A | |
| is the greater of | |
| (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 | |
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| Amendments to the Act | |
| Section | |
| 1 | |
| Page 19 | |
| B | |
| is the total of all amounts deemed to be an excess re- | |
| fund to the eligible entity under this subsection in re- | |
| spect of refunds made after the particular date. | |
| (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 fol- | |
| lowing 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: | |
| (a) the entity has a prior year revenue decline greater | |
| than or equal to 40%; and | |
| (b) the total of all amounts, each of which is the eligi- | |
| ble entity’s qualifying revenue for the prior reference | |
| period for any of the first qualifying period to the thir- | |
| teenth qualifying period (but including only one of the | |
| tenth qualifying period or the eleventh qualifying peri- | |
| od), was earned primarily from carrying on one or | |
| more of the following activities: | |
| (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, | |
| (ii) preparing and serving meals, snacks and bever- | |
| ages made to order for immediate consumption on | |
| or off the premises, | |
| (A) such as a restaurant, a food truck, a cafete- | |
| ria, a caterer, a coffee shop, a food concession, a | |
| bar, a pub or a nightclub, and | |
| (B) for greater certainty, not including the oper- | |
| ation of a facility primarily engaged in retailing | |
| food or beverage products, such as a supermar- | |
| ket or a convenience store, | |
| (iii) operating a travel agency or as a tour operator, | |
| including: | |
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| PART 1 Income Tax Act | |
| Amendments to the Act | |
| Sections 1-2 | |
| Page 20 | |
| (A) acting as an agent for tour operators, trans- | |
| portation companies and short-term lodging es- | |
| tablishments in selling travel, tour and accom- | |
| modation services, or | |
| (B) arranging, assembling and marketing tours, | |
| (iv) organizing, promoting, hosting, supporting or | |
| participating in events that meet the artistic or cul- | |
| tural interests of their patrons, including live per- | |
| formances or exhibits intended for public viewing, | |
| (v) preserving and exhibiting objects, sites and nat- | |
| ural 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 na- | |
| ture park, | |
| (vi) organizing, promoting or supporting scenic | |
| and sightseeing tours, such as sightseeing or dinner | |
| cruises, steam train excursions, horse-drawn sight- | |
| seeing rides, air-boat rides, hot-air balloon rides or | |
| charter fishing services, | |
| (vii) providing charter bus services, if | |
| (A) the buses do not operate on fixed routes and | |
| schedules, and | |
| (B) the entire vehicle is rented, rather than indi- | |
| vidual seats, | |
| (viii) operating or managing an amusement or | |
| theme park, which includes | |
| (A) operating a variety of attractions, such as | |
| mechanical rides, water rides, games, shows or | |
| theme exhibits, and | |
| (B) leasing space on a concession basis for these | |
| operations, | |
| (ix) operating or managing a facility or providing a | |
| service that enables patrons to participate in recre- | |
| ational activities, | |
| (A) including | |
| (I) fitness and recreational sports centres, | |
| (II) downhill and cross-country ski/snow- | |
| board areas, and equipment such as ski lifts | |
| and tows (including revenues from equipment | |
| rental services and ski/snowboard instruction | |
| services provided at the area), | |
| 2021 | |
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| Related Amendments to the Income Tax Regulations | |
| Section | |
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| Page 21 | |
| (III) the operation of docking and storage fa- | |
| cilities for pleasure-craft owners, with or | |
| without related activities, such as retailing fu- | |
| el and marine supplies, boat repair and main- | |
| tenance and rental services, | |
| (IV) the operation of recreation and amuse- | |
| ment facilities and services including estab- | |
| lishments primarily engaged in maintaining | |
| non-gambling coin-operated amusement de- | |
| vices, in businesses operated by others, and | |
| (V) other amusement activities, such as ama- | |
| teur sports clubs, teams or leagues, archery or | |
| shooting, ballroom dancing, river rafting, | |
| curling clubs, mini golf and bowling, and | |
| (B) excluding | |
| (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, | |
| (II) country clubs, and | |
| (III) professional sports clubs, teams or | |
| leagues or facilities used primarily by such or- | |
| ganizations, | |
| (x) operating or managing serviced or unserviced | |
| sites to accommodate campers and their equipment | |
| for tents, tent trailers, travel trailers and recreation- | |
| al vehicles, excluding mobile home sites, | |
| (xi) operating or managing an overnight recre- | |
| ational camp, such as a children’s camp, a family | |
| vacation camp or an outdoor adventure retreat, | |
| (xii) operating or managing a hunting camp or a | |
| fishing camp, | |
| (xiii) operating or managing a duty-free retail store | |
| at a land border crossing where the only exit route | |
| is to the United States, | |
| (xiv) operating or managing a facility that is pri- | |
| marily engaged in exhibiting motion pictures, such | |
| as a cinema or a drive-in theatre, | |
| (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, | |
| (xvi) operating a facility allowing passengers to | |
| board and leave a cruise ship, | |
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| Related Amendments to the Income Tax Regulations | |
| Section | |
| 2 | |
| Page 22 | |
| (xvii) operating or managing an airport, including | |
| renting hangar space and providing baggage han- | |
| dling, cargo handling and aircraft parking services, | |
| (xviii) operating or managing a casino, | |
| (xix) promoting a destination or region in Canada | |
| for the purpose of attracting tourism, | |
| (xx) organizing, planning, promoting, hosting or | |
| supporting: | |
| (A) conventions, trade shows or festivals, or | |
| (B) weddings, parties or similar events, and | |
| (xxi) promoting the interests of the members of an | |
| industry organization or association, if the mem- | |
| bers are primarily engaged in activities described in | |
| any of subparagraphs (i) to (xx). | |
| 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 Quali- | |
| fying Period) are made by the Governor in Coun- | |
| cil, subsections 8901.2(0.1) and (8) of the Income | |
| Tax Regulations are repealed. | |
| 2021 | |
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| Related Amendments to the Income Tax Regulations | |
| Sections 2-4 | |
| Page 23 | |
| 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 | |
| Short title | |
| 1 This Act may be cited as the Canada Worker Lock- | |
| down Benefit Act. | |
| Definitions | |
| 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 | |
| (a) the Government of Canada; | |
| (b) the government of a province or territory; | |
| (c) a municipality; | |
| (d) a public health authority; and | |
| (e) a council, government or other entity that is au- | |
| thorized to act on behalf of an Indigenous group, com- | |
| munity or people that holds rights recognized and af- | |
| firmed by section 35 of the Constitution Act, 1982. (au- | |
| torité compétente) | |
| COVID-19 means | |
| the | |
| coronavirus | |
| disease | |
| 2019. | |
| (COVID-19) | |
| Her Majesty means Her Majesty in right of Canada. (Sa | |
| Majesté) | |
| 2021 | |
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| PART 2 Canada Worker Lockdown Benefit Act | |
| Section | |
| 5 | |
| Page 24 | |
| lockdown benefit means a Canada worker lockdown | |
| benefit referred to in section 8. (prestation de confine- | |
| ment) | |
| lockdown order means an order, regulation or other in- | |
| strument made by a competent authority | |
| (a) imposing, for reasons related to COVID-19, among | |
| other measures, | |
| (i) the closure to the public, in the region specified | |
| in the order, regulation or other instrument, of | |
| premises where persons carry out commercial ac- | |
| tivities or provide services that are not essential to | |
| preserving life, health, public safety or basic soci- | |
| etal functioning, or | |
| (ii) a requirement, applicable in the region speci- | |
| fied 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 | |
| (b) non-compliance with which is an offence or may | |
| result in the imposition of a sanction, including an ad- | |
| ministrative monetary penalty. (ordre de confine- | |
| ment) | |
| 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. (méde- | |
| cin) | |
| Minister means the Minister of Employment and Social | |
| Development. (ministre) | |
| return of income means a return of income filed or re- | |
| quired 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 begin- | |
| ning on and including Sunday. (semaine) | |
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| PART 2 Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Section | |
| 5 | |
| Page 25 | |
| PART 1 | |
| Canada Worker Lockdown | |
| Benefit | |
| Designation of region | |
| 3 (1) The Governor in Council, on the recommendation | |
| of the Minister, may, for the purposes of this Act, desig- | |
| nate by order, for the period set out in the order, any re- | |
| gion in Canada as a lockdown region. | |
| Recommendation | |
| (2) The Minister may make a recommendation only if | |
| the Minister is of the opinion that it is in the public inter- | |
| est to do so and that measures referred to in subpara- | |
| graphs (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 con- | |
| secutive days or, if a lower number of days is fixed by reg- | |
| ulation, that lower number of consecutive days. | |
| Period | |
| (3) The period referred to in subsection (1) must | |
| (a) begin on the Sunday of the week in which the mea- | |
| sures 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. | |
| Eligibility | |
| 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; | |
| (c) they were resident and present in Canada during | |
| the week; | |
| (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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| Enactment of Act | |
| Section | |
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| Page 26 | |
| (i) employment, | |
| (ii) self-employment, | |
| (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, | |
| (iv) benefits, as defined in subsection 2(1) of the | |
| Employment Insurance Act, paid to them under | |
| that Act, | |
| (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 subpara- | |
| graphs (d)(i) to (vi); | |
| (f) for reasons related to measures imposed by a lock- | |
| down order that applies in a lockdown region, | |
| (i) they lost their employment in the period that be- | |
| gins on the first day on which the measures referred | |
| to in subsection 3(2) began to apply in the lock- | |
| down 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 mea- | |
| sures 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 in- | |
| come for the week relative to | |
| (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 | |
| 2021 | |
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| Enactment of Act | |
| Section | |
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| Page 27 | |
| (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 sub- | |
| paragraphs 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, | |
| (ii) a Canada recovery sickness benefit or a Canada | |
| recovery caregiving benefit under the Canada Re- | |
| covery Benefits Act, | |
| (iii) benefits, as defined in subsection 2(1) of the | |
| Employment Insurance Act, and | |
| (iv) any other income that is prescribed by regula- | |
| tion; | |
| (h) during the period beginning on the first day on | |
| which the measures referred to in subsection 3(2) be- | |
| gan to apply in the lockdown region and ending on the | |
| expiry of the week, they have not quit their employ- | |
| ment or voluntarily ceased to work, unless it was rea- | |
| sonable 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, | |
| (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, re- | |
| quired 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 out- | |
| side Canada was to | |
| (A) receive a medical treatment that has been | |
| certified by a medical practitioner to be neces- | |
| sary, or | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 28 | |
| (B) accompany a person who has been certified | |
| by a medical practitioner to be incapable of trav- | |
| elling 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. | |
| Income from self-employment | |
| (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. | |
| COVID-19 vaccination — paragraph (1)(f) | |
| (3) Despite paragraph (1)(f), a person is not eligible for a | |
| lockdown benefit if they lost their employment, were un- | |
| able to perform self-employment work or had a reduction | |
| in income because they refused to comply with a require- | |
| ment to be vaccinated against COVID-19. | |
| COVID-19 vaccination — paragraph (1)(h) | |
| (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). | |
| 2021 return of income | |
| (5) Despite subsection (1), a person who is paid a lock- | |
| down benefit in respect of a week beginning in 2021 who | |
| 2021 | |
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| Enactment of Act | |
| Section | |
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| Page 29 | |
| does not file a return of income for the 2021 taxation year | |
| by December 31, 2022 is deemed not to have been enti- | |
| tled to the lockdown benefit in respect of the week. | |
| 2021 and 2022 returns of income | |
| (6) Despite subsection (1), a person who is paid a lock- | |
| down benefit in respect of a week beginning in 2022 who | |
| does not file a return of income for the 2021 and 2022 tax- | |
| ation years by December 31, 2023 is deemed not to have | |
| been entitled to the lockdown benefit in respect of that | |
| week. | |
| Application | |
| 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. | |
| 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 re- | |
| lation 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. | |
| Attestation | |
| 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). | |
| Exception — paragraphs 4(1)(d) and (e) | |
| (2) A person is not required to attest to their income un- | |
| der paragraphs 4(1)(d) and (e) if they have previously re- | |
| ceived a lockdown benefit and they attest to that fact. | |
| Obligation to provide information | |
| 7 An applicant must provide the Minister with any infor- | |
| mation that the Minister may require in respect of the | |
| application. | |
| Payment of benefit | |
| 8 The Minister must pay a Canada worker lockdown | |
| benefit to a person who makes an application under sec- | |
| tion 5 and who is eligible for the benefit. | |
| 2021 | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 30 | |
| Amount of payment | |
| 9 The amount of a lockdown benefit for a week is $300. | |
| PART 2 | |
| General | |
| Regulations | |
| 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 sub- | |
| section 3(2); | |
| (c) prescribe any other source of income for the pur- | |
| pose of subparagraph 4(1)(d)(vi); and | |
| (d) prescribe any other income for the purpose of sub- | |
| paragraph 4(1)(g)(iv). | |
| Replacement of May 7, 2022 | |
| 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. | |
| Social Insurance Number | |
| 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. | |
| Provision of information and documents | |
| 13 (1) The Minister may, for any purpose related to ver- | |
| ifying 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 in- | |
| formation or document within the reasonable time that is | |
| stated in the notice. | |
| Obligation to appear | |
| (2) The Minister may, for any purpose related to verify- | |
| ing compliance or preventing non-compliance with this | |
| Act, require a person who is applying for a lockdown ben- | |
| efit, or who has received such a benefit, to be at a suitable | |
| 2021 | |
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| Section | |
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| place — or to be available by audioconference or video- | |
| conference or in any other suitable manner — at a suit- | |
| able time in order to provide any information or any doc- | |
| ument about their application for the benefit that the | |
| Minister may require in respect of the application. | |
| Entitlement to benefits | |
| (3) A person who fails to fulfill or comply with a require- | |
| ment under subsection (1) or (2) is not eligible for a lock- | |
| down benefit in respect of the week to which the applica- | |
| tion relates. | |
| Minister of Health | |
| 14 The Minister of Health may assist the Minister in ver- | |
| ifying whether a person meets the eligibility condition re- | |
| ferred 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 | |
| (a) their name and date of birth; | |
| (b) the date on which they entered into Canada; and | |
| (c) the date of the last day on which they are or were | |
| required to quarantine or isolate themselves under the | |
| order. | |
| Payments cannot be charged, etc. | |
| 15 A lockdown benefit | |
| (a) is not subject to the operation of any law relating | |
| to bankruptcy or insolvency; | |
| (b) cannot be assigned, charged, attached or given as | |
| security; | |
| (c) cannot be retained by way of deduction, set-off or | |
| compensation under any Act of Parliament other than | |
| this Act; and | |
| (d) is not garnishable moneys for the purposes of the | |
| Family Orders and Agreements Enforcement Assis- | |
| tance Act. | |
| Return of erroneous payment or overpayment | |
| 16 (1) If the Minister determines that a person has re- | |
| ceived 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. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 2 Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Section | |
| 5 | |
| Page 32 | |
| Recovery as a debt to Her Majesty | |
| (2) The amount of the erroneous payment or overpay- | |
| ment, 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. | |
| Garnishment — financial institution | |
| 17 (1) The Minister may, by a notice served personally | |
| or by a confirmed delivery service, order a financial insti- | |
| tution, as defined in section 2 of the Bank Act, that holds | |
| or maintains a deposit account for a person who is in- | |
| debted to Her Majesty under this Act to pay to the Re- | |
| ceiver 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. | |
| Garnishment — employer | |
| (2) The Minister may, by a notice served personally or by | |
| a confirmed delivery service, order the employer of a per- | |
| son 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 per- | |
| son all or part of the amount in respect of which the per- | |
| son is indebted to Her Majesty under this Act on account | |
| of the person’s liability to Her Majesty. | |
| Debt to Her Majesty | |
| (3) An amount not paid as required by a notice under | |
| subsection (1) or (2) is | |
| (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 no- | |
| tice and the debt is payable and may be recovered by | |
| the Minister as of the day after the day specified in the | |
| notice; or | |
| (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. | |
| Discharge of liability | |
| (4) The receipt by the Receiver General of money paid as | |
| required under subsection (1) or (2) is a good and suffi- | |
| cient discharge of the original liability of the person to | |
| the extent of the payment. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 33 | |
| Reconsideration of application | |
| 18 (1) Subject to subsection (5), the Minister may re- | |
| consider an application for a lockdown benefit within 36 | |
| months after the day on which the benefit has been paid. | |
| Decision | |
| (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 lock- | |
| down benefit to which they were entitled, the Minister | |
| must calculate the amount of the money and notify the | |
| person of the Minister’s decision. | |
| Amount repayable | |
| (3) Section 16 applies if the Minister decides that a per- | |
| son has received money by way of a lockdown benefit to | |
| which they were not entitled. | |
| Amount payable | |
| (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 sub- | |
| section (2) is payable to the person. | |
| Extended time to reconsider claim | |
| (5) If, in the opinion of the Minister, a false or mislead- | |
| ing statement or representation has been made in con- | |
| nection with an application for a lockdown benefit, the | |
| Minister has 72 months within which to reconsider the | |
| application. | |
| Request for review | |
| 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 de- | |
| cision or any further time that the Minister may allow. | |
| Clarification | |
| (2) For the purpose of this section, a decision of the Min- | |
| ister 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. | |
| Review | |
| (3) The Minister must review the decision if a request for | |
| its review is made under subsection (1). On completion of | |
| 2021 | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 34 | |
| the review, the Minister must confirm, vary or rescind | |
| the decision. | |
| Notification | |
| (4) The Minister must notify the person who made the | |
| request of the Minister’s decision under subsection (3). | |
| Certificate of default | |
| 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. | |
| Limitation or prescription period | |
| 21 (1) Subject to subsections (2) to (7), no action or pro- | |
| ceedings are to be taken to recover money owing under | |
| this Act after the expiry of the six-year limitation or pre- | |
| scription period that begins on the day on which the | |
| money becomes payable. | |
| Deduction, set-off or compensation | |
| (2) Money owing by a person under this Act may be re- | |
| covered at any time by way of deduction from, set-off | |
| against or compensation against any sum of money, in- | |
| cluding 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. | |
| Acknowledgment of liability | |
| (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. | |
| Acknowledgment after expiry of limitation or | |
| prescription 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 ac- | |
| tion or proceedings to recover the money may, subject to | |
| subsections (3) and (6), be brought within six years after | |
| the date of the acknowledgment. | |
| Types of acknowledgment | |
| (5) An acknowledgment of liability means | |
| (a) a promise to pay the money owing, made by the | |
| person or their agent or mandatary or other represen- | |
| tative; | |
| 2021 | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 35 | |
| (b) an acknowledgment of the money owing, made by | |
| the person or their agent or mandatary or other repre- | |
| sentative, whether or not a promise to pay can be im- | |
| plied from it and whether or not it contains a refusal | |
| to pay; | |
| (c) a part payment by the person or their agent or | |
| mandatary or other representative of any money ow- | |
| ing; or | |
| (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. | |
| Limitation or prescription period suspended | |
| (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 com- | |
| mence or continue an action or other proceedings | |
| against the person to recover money owing under this | |
| Act; or | |
| (b) during any period in which any review of a deci- | |
| sion establishing the liability in respect of money ow- | |
| ing under this Act is pending. | |
| Enforcement proceedings | |
| (7) This section does not apply in respect of an action or | |
| proceedings relating to the execution, renewal or en- | |
| forcement of a judgment. | |
| No interest payable | |
| 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. | |
| Violations | |
| 23 (1) A person commits a violation if they | |
| (a) knowingly make, in relation to an application for a | |
| lockdown benefit, a representation that is false or mis- | |
| leading; or | |
| (b) make an application for, and receive, a lockdown | |
| benefit knowing that they are not eligible to receive it. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 2 Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Section | |
| 5 | |
| Page 36 | |
| Penalty | |
| (2) The Minister may impose a penalty on a person if the | |
| Minister is of the opinion that the person has committed | |
| a violation. | |
| Amount of penalty | |
| (3) The Minister may set the amount of the penalty for | |
| each violation at not more than 50% of the lockdown ben- | |
| efit that was or would have been paid as a result of com- | |
| mitting the violation. | |
| Maximum | |
| (4) The maximum amount of all penalties that may be | |
| imposed on a particular person under this section | |
| is $5,000. | |
| For greater certainty | |
| (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. | |
| Purpose of penalty | |
| (6) The purpose of a penalty is to promote compliance | |
| with this Act and not to punish. | |
| Limitation of imposition of penalties | |
| 24 A penalty must not be imposed under section 23 if | |
| (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. | |
| Rescission or reduction of penalty | |
| 25 The Minister may rescind the imposition of a penalty | |
| under section 23, or reduce the penalty, on the presenta- | |
| tion of new facts or on being of the opinion that the | |
| penalty was imposed without knowledge of, or on the ba- | |
| sis of a mistake as to, some material fact. | |
| Recovery as debt due to Her Majesty | |
| 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. | |
| Offences | |
| 27 (1) Every person commits an offence who | |
| 2021 | |
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| Enactment of Act | |
| Section | |
| 5 | |
| Page 37 | |
| (a) for the purpose of obtaining a lockdown benefit for | |
| themselves, knowingly uses false identity information | |
| or another person’s identity information; | |
| (b) with intent to steal all or a substantial part of an- | |
| other person’s lockdown benefit, counsels that person | |
| to apply for the benefit; or | |
| (c) knowingly makes, in relation to one or more appli- | |
| cations 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. | |
| For greater certainty | |
| (2) For greater certainty, a person does not commit an | |
| offence under paragraph (1)(a) in relation to false identi- | |
| ty 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. | |
| Prosecution | |
| (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. | |
| Punishment | |
| (4) Every person who is guilty of an offence under sub- | |
| section (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 commit- | |
| ting the offence, to imprisonment for a term of not more | |
| than six months, or to both. | |
| Definition of identity information | |
| (5) In paragraph (1)(a), identity information has the | |
| same meaning as in section 402.1 of the Criminal Code. | |
| Designation — investigators | |
| 28 (1) The Minister may designate as an investigator | |
| any person or class of persons for the purpose of enforc- | |
| ing section 27. | |
| 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 section 27. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 2 Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Section | |
| 5 | |
| Page 38 | |
| Limitation period | |
| (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. | |
| Consolidated Revenue Fund | |
| 29 All money required to do anything in relation to this | |
| Act, including all money required by the Minister to ad- | |
| minister and enforce this Act or by the Agency, as de- | |
| fined 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 Consolidat- | |
| ed 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 af- | |
| ter 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 Re- | |
| covery Benefits Act or the Canada Worker Lock- | |
| down 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 fol- | |
| lowing: | |
| (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 Ben- | |
| efit Act, solely for the purposes of the evaluation or | |
| formulation of policy for a program administered | |
| and enforced by | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 2 Canada Worker Lockdown Benefit Act | |
| Enactment of Act | |
| Sections 5-7 | |
| Page 39 | |
| (3) The portion of subparagraph 241(4)(d)(vii.9) | |
| of the Act before clause (A) is replaced by the fol- | |
| lowing: | |
| (vii.9) to an official of a department or agency of | |
| the Government of Canada or of a provincial gov- | |
| ernment (or to an individual who occupies a similar | |
| position in connection with an Aboriginal govern- | |
| ment) as to the name, Social Insurance Number, | |
| date of birth, address, telephone number, email ad- | |
| dress 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 Reg- | |
| ulations 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 | |
| 2020, c. 12, s. 2 | |
| Canada Recovery Benefits Act | |
| 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: | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 2 Canada Worker Lockdown Benefit Act | |
| Consequential Amendments | |
| Income Tax Act | |
| Sections 7-9 | |
| Page 40 | |
| Eligibility | |
| 10 (1) A person is eligible for a Canada recovery sick- | |
| ness benefit for any week falling within the period begin- | |
| ning 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 preced- | |
| ing 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 follow- | |
| ing: | |
| Application | |
| 11 (1) A person may, in the form and manner estab- | |
| lished by the Minister, apply for a Canada recovery sick- | |
| ness benefit for any week falling within the period begin- | |
| ning 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 re- | |
| lation 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. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 3 Canada Recovery Benefits Act | |
| Amendments to the Act | |
| Sections 9-10 | |
| Page 41 | |
| 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 un- | |
| der 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 follow- | |
| ing: | |
| Eligibility | |
| 17 (1) A person is eligible for a Canada recovery caregiv- | |
| ing benefit for any week falling within the period begin- | |
| ning 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 re- | |
| ferred 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 sub- | |
| paragraph: | |
| (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: | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 3 Canada Recovery Benefits Act | |
| Amendments to the Act | |
| Sections 11-13 | |
| Page 42 | |
| 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 follow- | |
| ing: | |
| Application | |
| 18 (1) A person may, in the form and manner estab- | |
| lished by the Minister, apply for a Canada recovery care- | |
| giving benefit for any week falling within the period be- | |
| ginning 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 re- | |
| lation 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 un- | |
| der 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 re- | |
| placed 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 caregiv- | |
| ing benefit is payable to a person is 44 or, if another max- | |
| imum number of weeks is fixed by regulation, that maxi- | |
| mum 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 anoth- | |
| er maximum number of weeks is fixed by regulation for | |
| the purpose of subsection (1), that maximum number. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 3 Canada Recovery Benefits Act | |
| Amendments to the Act | |
| Sections 13-16 | |
| Page 43 | |
| 17 Section 24.1 of the Act is replaced by the fol- | |
| lowing: | |
| Replacement of May 7, 2022 | |
| 24.1 The Governor in Council may, by regulation, on the | |
| recommendation of the Minister, amend any of the fol- | |
| lowing provisions to replace the date of May 7, 2022 by a | |
| date not later than July 2, 2022 and, if any of the follow- | |
| ing 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 follow- | |
| ing: | |
| Consolidated Revenue Fund | |
| 41 All money required to do anything in relation to this | |
| Act, including all money required by the Minister to ad- | |
| minister and enforce this Act or by the Agency, as de- | |
| fined 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 Consolidat- | |
| ed 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 | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 3 Canada Recovery Benefits Act | |
| Amendments to the Act | |
| Sections 17-19.1 | |
| Page 44 | |
| (a) the benefits paid under the Canada Worker | |
| Lockdown Benefit Act and the Canada Recov- | |
| ery Benefits Act; | |
| (b) the benefits paid under the Canada Emer- | |
| gency Response Benefit and the Canada Emer- | |
| gency Wage Subsidy programs; | |
| (c) the efficiency of the benefits referred to in | |
| paragraphs (a) and (b) and the means to mea- | |
| sure 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 Recov- | |
| ery 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 sub- | |
| section (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 | |
| R.S., c. L-2 | |
| Canada Labour Code | |
| 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 grant- | |
| ed to them under this Division in order to permit them to | |
| take a leave of absence under Division VII or VIII or sec- | |
| tion 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: | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 3.1 Review of Acts | |
| Sections 19.1-20 | |
| Page 45 | |
| Interruption | |
| 187.1 (1) An employee may interrupt a vacation grant- | |
| ed to them under this Division in order to permit them to | |
| take a leave of absence under Division VII or VIII or sec- | |
| tion 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 con- | |
| dition 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 con- | |
| dition 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 ab- | |
| sent 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). | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Sections 20-22 | |
| Page 46 | |
| (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 ab- | |
| sent 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 sub- | |
| section 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 subsec- | |
| tion 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 ab- | |
| sence 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). | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Sections 22-23 | |
| Page 47 | |
| (2) Subsection 207.02(1) of the Act is replaced by | |
| the following: | |
| Interruption | |
| 207.02 (1) An employee may interrupt a leave of ab- | |
| sence 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 sub- | |
| section 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 follow- | |
| ing 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 | |
| (a) up to six weeks — or, if another number of weeks | |
| is fixed by regulation for the purposes of this para- | |
| graph 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 | |
| (i) they contracted or might have contracted | |
| COVID-19, | |
| (ii) they have underlying conditions, are undergo- | |
| ing 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 | |
| (iii) they have isolated themselves on the advice of | |
| their employer, a medical practitioner, nurse | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Sections 23-24 | |
| Page 48 | |
| practitioner, person in authority, government or | |
| public health authority for reasons related to | |
| COVID-19; and | |
| (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 em- | |
| ployee is unable to work because | |
| (i) they must care for a child who is under 12 years | |
| of age on the first day of the period of leave because | |
| (A) the school or other facility that the child nor- | |
| mally | |
| attends | |
| is, | |
| for | |
| reasons | |
| related | |
| to | |
| COVID-19, closed, open only at certain times or | |
| open only for certain children, | |
| (B) the child cannot attend the school or other | |
| facility because | |
| (I) the child contracted or might have con- | |
| tracted COVID-19, | |
| (II) the child is in isolation on the advice of a | |
| medical practitioner, nurse practitioner, per- | |
| son in authority, government or public health | |
| authority for reasons related to COVID-19, or | |
| (III) the child would, in the opinion of a medi- | |
| cal practitioner or nurse practitioner, be at | |
| risk of having serious health complications if | |
| the child contracted COVID-19, or | |
| (C) the person who usually cares for the child is | |
| not available for reasons related to COVID-19, or | |
| (ii) they must care for a family member who re- | |
| quires supervised care because | |
| (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, | |
| (B) the family member cannot attend the day | |
| program or facility because | |
| (I) the family member contracted or might | |
| have contracted COVID-19, | |
| (II) the family member is in isolation on the | |
| advice of their employer, a medical practition- | |
| er, nurse practitioner, person in authority, | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Section | |
| 24 | |
| Page 49 | |
| government or public health authority for rea- | |
| sons related to COVID-19, or | |
| (III) the family member would, in the opinion | |
| of a medical practitioner or nurse practition- | |
| er, be at risk of having serious health compli- | |
| cations if the family member contracted | |
| COVID-19, or | |
| (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. | |
| 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. (méde- | |
| cin) | |
| 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 di- | |
| agnostic 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. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Section | |
| 24 | |
| Page 50 | |
| 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 un- | |
| der paragraph (1)(b) by two or more employees who re- | |
| side 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 calcu- | |
| lating the aggregate amount of leave referred to in sub- | |
| sections (3) and (5). | |
| Division of leave | |
| (7) The leave of absence may be taken in one or more pe- | |
| riods. 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 house- | |
| hold, 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 writ- | |
| ten 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. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Section | |
| 24 | |
| Page 51 | |
| 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 prohibit- | |
| ed 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 Divi- | |
| sion 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 em- | |
| ployee who, after a leave of absence under this Division, | |
| is unable to perform the work performed by the employ- | |
| ee 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 ab- | |
| sence 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. | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Section | |
| 24 | |
| Page 52 | |
| 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 subsec- | |
| tions (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 contin- | |
| uous 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, | |
| (a) define terms for the purposes of this Division; and | |
| (b) fix a number of weeks for the purposes of para- | |
| graph (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): | |
| (a.1) the employer has taken action against the em- | |
| ployee 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 Im- | |
| plementation 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 | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Amendments to the Act | |
| Sections 24-26 | |
| Page 53 | |
| Coordinating Amendments | |
| 2021, c. 23 | |
| 27 (1) If section 345 of the Budget Implementa- | |
| tion Act, 2021, No. 1 produces its effects before | |
| this Act receives royal assent, then | |
| (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 follow- | |
| ing: | |
| 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 grant- | |
| ed to them under this Division in order to permit them to | |
| take a leave of absence under Division VII or VIII or sec- | |
| tion 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 grant- | |
| ed to them under this Division in order to permit them to | |
| take a leave of absence under Division VII or VIII or sec- | |
| tion 247.5 or to be absent due to a reason referred to in | |
| subsection 239(1) or 239.1(1). | |
| (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 follow- | |
| ing: | |
| 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 con- | |
| dition 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 con- | |
| dition of employment, an employee may postpone their | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Coordinating Amendments | |
| Section | |
| 27 | |
| Page 54 | |
| 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. | |
| (c) subsections 22(1) and (3) of this Act are | |
| deemed never to have come into force and sub- | |
| sections 22(1) to (4) of this Act are replaced by | |
| the following: | |
| 22 (1.1) Subsection 206.1(2.1) of the Act is re- | |
| placed 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 ab- | |
| sent due to a reason referred to in subsection 239(1), | |
| 239.01(1) or 239.1(1) or is on leave under any of para- | |
| graphs 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 ab- | |
| sent 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 para- | |
| graphs 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). | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Coordinating Amendments | |
| Section | |
| 27 | |
| Page 55 | |
| (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 follow- | |
| ing: | |
| 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 ab- | |
| sence 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 ab- | |
| sence 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). | |
| (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 accor- | |
| dance with that section 24.1, subsection 17(1) of | |
| that Act to replace the date set out in that subsec- | |
| tion, 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 re- | |
| place the date set out in that subsection, then, on | |
| the day on which the regulation comes into force, | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Coordinating Amendments | |
| Sections 27-28 | |
| Page 56 | |
| (a) the date set out in subsection 29(1) of this | |
| Act is replaced by the date set out in that sub- | |
| section 10(1), as amended by that regulation; | |
| and | |
| (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 amend- | |
| ed 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 re- | |
| place 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 accor- | |
| dance with that section 24.1, subsection 10(1) of | |
| that Act to replace the date set out in that subsec- | |
| tion, 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 re- | |
| place the date set out in that subsection, then, on | |
| the day on which the regulation comes into force, | |
| (a) the date set out in subsection 29(1) of this | |
| Act is replaced by the date set out in that sub- | |
| section 17(1), as amended by that regulation; | |
| and | |
| (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 amend- | |
| ed 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 sub- | |
| sections with a date that is the same in both sub- | |
| sections, 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 re- | |
| place the date set out in that subsection and a | |
| regulation made under that section 24.1 amends, | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Coordinating Amendments | |
| Section | |
| 28 | |
| Page 57 | |
| 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 amend- | |
| ments are not the same, then, on the first day on | |
| which both those regulations are in force, | |
| (a) if the later of the dates, as amended by one | |
| of the regulations, is the date set out in that | |
| subsection 17(1), | |
| (i) subsection (2) is deemed never to have | |
| applied, and | |
| (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 | |
| (b) if the later of the dates, as amended by one | |
| of the regulations, is the date set out in that | |
| subsection 10(1), | |
| (i) subsection (4) is deemed never to have | |
| applied, and | |
| (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. | |
| 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. | |
| Published under authority of the Speaker of the House of Commons | |
| 2021 | |
| Chapter 26: An Act to provide further support in response to COVID-19 | |
| PART 4 Canada Labour Code | |
| Coordinating Amendments | |
| Sections 28-29 | |
| Page 58 | |
| Available on the House of Commons website | |
| Disponible sur le site Web de la Chambre des com | |