C-8Economic and Fiscal Update Implementation Act, 2021
An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Government bill, introduced in the House of Commons on December 15, 2021
- Status
- Became law on June 9, 2022 · S.C. 2022, c. 5
What it does
Implements tax, housing, health and employment measures from the 2021 economic and fiscal update.
What it does
- Creates a refundable tax credit for eligible businesses that pay for ventilation upgrades to improve air quality.
- Expands the northern residents deduction so all northern residents can claim up to $1,200 in eligible travel expenses, even without employer travel assistance.
- Raises the School Supplies Tax Credit from 15% to 25% and lets eligible educators claim electronic devices.
- Creates a refundable tax credit for farming businesses in backstop jurisdictions to return fuel charge proceeds.
- Enacts a 1% annual tax on vacant or underused residential property owned by non-resident non-Canadians, with reporting and enforcement rules.
- Sets a six-year limit to recover Canada Emergency Business Account loans, authorizes payments for school ventilation, COVID-19 vaccination proof and COVID-19 tests, and sets maximum Employment Insurance weeks for certain seasonal workers.
Who it affects
- Eligible businesses
- Northern residents
- Eligible educators
- Farming businesses
- Non-resident non-Canadian property owners
- CEBA borrowers
- Schools
- Certain seasonal workers
Background
The bill implements certain provisions of the economic and fiscal update tabled on December 14, 2021, and includes other measures.
Where it is
House of Commons
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Report stage
Completed.
Third reading
Completed.
Senate
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Third reading
Completed.
Royal assent
Royal assent
Completed.
Introduced by a cabinet minister on behalf of the government. Government bills get set time for debate, so they are the most likely to become law. How a bill becomes law
How the House voted
3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Vote 75,
Passed
180 yeato149 nay
Party breakdown for vote 75 Party Position Yea Nay Did not vote Liberal Yea 153 0 6 Conservative Nay 0 116 3 Bloc Nay 0 32 0 NDP Yea 25 0 0 Green Yea 2 0 0 Independent Nay 0 1 0 Total 180 149 Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (recommittal to a committee)
Vote 74,
Failed
117 yeato214 nay
Party breakdown for vote 74 Party Position Yea Nay Did not vote Liberal Nay 0 155 4 Conservative Yea 116 0 3 Bloc Nay 0 32 0 NDP Nay 0 25 0 Green Nay 0 2 0 Independent Yea 1 0 0 Total 117 214 3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (subamendment)
Vote 73,
Failed
116 yeato214 nay
Party breakdown for vote 73 Party Position Yea Nay Did not vote Liberal Nay 0 155 4 Conservative Yea 115 0 4 Bloc Nay 0 32 0 NDP Nay 0 25 0 Green Nay 0 2 0 Independent Yea 1 0 0 Total 116 214 Concurrence at report stage of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Vote 65,
Passed
183 yeato148 nay
Party breakdown for vote 65 Party Position Yea Nay Did not vote Liberal Yea 155 0 4 Conservative Nay 0 117 2 Bloc Nay 0 31 1 NDP Yea 25 0 0 Green Yea 2 0 0 Independent Yea 1 0 0 Total 183 148 Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (report stage amendment)
Vote 64,
Failed
118 yeato210 nay
Party breakdown for vote 64 Party Position Yea Nay Did not vote Liberal Nay1 broke ranks 1 154 4 Conservative Yea 117 0 2 Bloc Nay 0 30 2 NDP Nay 0 23 2 Green Nay 0 2 0 Independent Nay 0 1 0 Total 118 210 Time allocation for Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Vote 62,
Passed
176 yeato146 nay
Party breakdown for vote 62 Party Position Yea Nay Did not vote Liberal Yea 153 0 6 Conservative Nay 0 114 5 Bloc Nay 0 31 1 NDP Yea 21 0 4 Green Split evenly 1 1 0 Independent Yea 1 0 0 Total 176 146 2nd reading of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Vote 22,
Passed
215 yeato117 nay
Party breakdown for vote 22 Party Position Yea Nay Did not vote Liberal Yea 156 0 3 Conservative Nay 0 117 2 Bloc Yea 31 0 1 NDP Yea 25 0 0 Green Yea 2 0 0 Independent Yea 1 0 0 Total 215 117
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalRandy Boissonnault· February 2, 2022
“Bill C-8 would support these efforts by allocating the necessary funds, some $300 million, for the government to reimburse provinces’ and territories’ expenditures related to the implementation of their proof-of-vaccination programs.”
Read the full speech on openparliament.caConservativeGreg McLean· February 2, 2022
“I am here today to address the new Bill C-8 proposed by the Liberal government about how to address some more spending that we need to commit for coming through COVID, some of which we find is going to be on the backs of Canadians again. The bill is in seven parts.”
Read the full speech on openparliament.caBlocGabriel Ste-Marie· February 2, 2022
“We are studying Bill C-8, the bill to implement last fall's economic update. There is not much to it.”
Read the full speech on openparliament.caNDPDaniel Blaikie· February 2, 2022
“I am very glad to be talking about the issue of housing here today in the House of Commons. There absolutely has been an astronomical increase in the cost of housing over the last five or six years.”
Read the full speech on openparliament.caGreenMike Morrice· February 4, 2022
“I would like to start with some points I appreciate in this bill. Specifically, I think we can all agree that, in the midst of a pandemic, adding more ventilation and more supports is a good thing.”
Read the full speech on openparliament.ca
Read the source
LEGISinfo status: Royal assent received. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.