Legislative Costing Note: Small Business Air Quality Improvement Tax Credit (Published 2022-02-01)

11496808 C-8 C 8 An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures Economic and Fiscal Update Implementation Act, 2021 Loi d'exécution de la mise à jour économique et budgétaire de 2021 Economic and Fiscal Update Implementation Act, 2021 357 Royal assent received Sanction royale reçue Royal assent received 60046 Royal assent Sanction royale Royal assent Royal assent false 2 Senate Sénat Senate 60050 Royal assent Sanction royale Royal assent 60050 Royal assent Sanction royale Royal assent 2 Senate Sénat Senate 2022-06-09T17:30:00 44 1 3 House Government Bill Projet de loi émanant du gouvernement (Cdc) House Government Bill true 1 House of Commons Chambre des communes House of Commons true false 84665 Chrystia Freeland Chrystia Freeland Hon. L’hon. Hon. Deputy Prime Minister and Minister of Finance vice-première ministre et ministre des Finances Deputy Prime Minister and Minister of Finance 96 HansardDisplay HansardDisplay HansardDisplay 824 University—Rosedale University—Rosedale University—Rosedale 60149 Royal assent Sanction royale 60050 Royal assent 2022-06-09T14:00:00 2 Senate Sénat Senate 0 0 52 2021-12-15T16:30:30.81 2022-02-10T15:15:09 2022-05-04T15:45:24 2022-05-04T17:43:00 2022-05-10T16:38:00 2022-06-09T04:40:00 2022-06-09T17:30:00 false false true true true true true true true false false 10 Regular Ordinaire Regular <div>A legislative summary is currently being prepared for this bill by the Parliamentary Information Education and Research Service of the Library of Parliament. Meanwhile, the following executive summary is available. On 15 December 2021, the Deputy Prime Minister and Minister of Finance introduced Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures in the House of Commons and it was given first reading. Part 1 amends the Income Tax Act and the Income Tax Regulations in order to (a) introduce a new refundable tax credit for eligible businesses on qualifying ventilation expenses made to improve air quality; (b) expand the travel component of the northern residents deduction by giving all northern residents the option to claim up to $1,200 in eligible travel expenses even if the individual has not received travel assistance from their employer; (c) expand the School Supplies Tax Credit from 15% to 25% and expand the eligibility criteria to include electronic devices used by eligible educators; and (d) introduce a new refundable tax credit to return fuel charge proceeds to farming businesses in backstop jurisdictions. Part 2 enacts the Underused Housing Tax Act. This Act implements an annual tax of 1% on the value of vacant or underused residential property directly or indirectly owned by non-resident non-Canadians. It sets out rules for the purpose of establishing owners’ liability for the tax. It also sets out applicable reporting and filing requirements. Finally, to promote compliance with its provisions, this Act includes modern administration and enforcement provisions aligned with those found in other taxation statutes. Part 3 provides for a six-year limitation or prescription period for the recovery of amounts owing with respect to a loan provided under the Canada Emergency Business Account program established by Export Development Canada. Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting ventilation improvement projects in schools. Part 5 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting coronavirus disease 2019 (COVID-19) proof-of-vaccination initiatives. Part 6 authorizes the Minister of Health to make payments of up to $1.72 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests. Part 7 amends the Employment Insurance Act to specify the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.</div> <div>Le Service d'information, d'éducation et de recherche parlementaires de la Bibliothèque du Parlement rédige actuellement le résumé législatif de ce projet de loi. Entre-temps, le Service met à votre disposition le sommaire suivant. Le 15 décembre 2021, le Vice-première ministre et ministre des Finances a déposé le projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en oeuvre d'autres mesures à la Chambre des communes en première lecture. La partie 1 modifie la Loi de l’impôt sur le revenu et le Règlement de l’impôt sur le revenu afin : a) d’accorder aux entreprises admissibles un nouveau crédit d’impôt remboursable pour les dépenses de ventilation admissibles visant à améliorer la qualité de l’air; b) d’élargir la composante voyage de la déduction pour les habitants de régions éloignées en leur donnant l’option de réclamer jusqu’à 1 200 $ en tant que frais de voyage admissibles bien que l’individu n’ait pas reçu d’aide au voyage de son employeur; c) d’augmenter le crédit d’impôt pour fournitures scolaires de 15 % à 25 % et d’élargir les critères d’admissibilité afin d’inclure les appareils électroniques utilisés par un éducateur admissible; d) d’accorder un nouveau crédit d’impôt remboursable pour le retour des produits de la redevance sur les combustibles aux entreprises agricoles dans des administrations assujetties au filet de sécurité fédéral. La partie 2 édicte la Loi sur la taxe sur les logements sous-utilisés. Cette loi instaure une taxe annuelle de 1 % sur la valeur des immeubles résidentiels vacants ou sous-utilisés appartenant directement ou indirectement à des personnes non-résidentes non-canadiennes. Cette loi énonce des règles afin d’établir l’obligation des propriétaires à l’égard de cette taxe. Cette loi établit aussi des exigences en matière de déclaration et de production. En dernier lieu, afin de favoriser le respect de ses dispositions, cette loi prévoit des dispositions d’application et d’exécution modernes et conformes à celles qui se trouvent dans d’autres lois fiscales. La partie 3 prévoit que le délai de prescription pour recouvrer une créance relative à un prêt accordé dans le cadre du programme Compte d’urgence pour les entreprises canadiennes établi par Exportation et développement Canada est de six ans. La partie 4 autorise des paiements sur le Trésor en vue d’appuyer des projets d’amélioration de la ventilation dans les écoles. La partie 5 autorise des paiements sur le Trésor en vue d’appuyer des initiatives en matière de preuve de vaccination contre la maladie à coronavirus 2019 (COVID-19). La partie 6 autorise le ministre de la Santé à effectuer des paiements sur le Trésor relatifs à des tests de la maladie à coronavirus 2019 (COVID-19) jusqu’à concurrence d’un milliard sept cent vingt millions de dollars. La partie 7 modifie la Loi sur l’assurance-emploi afin de préciser le nombre maximal de semaines pour lesquelles des prestations peuvent être versées à certains travailleurs saisonniers au cours d’une période de prestations.</div> <div>A legislative summary is currently being prepared for this bill by the Parliamentary Information Education and Research Service of the Library of Parliament. Meanwhile, the following executive summary is available. On 15 December 2021, the Deputy Prime Minister and Minister of Finance introduced Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures in the House of Commons and it was given first reading. Part 1 amends the Income Tax Act and the Income Tax Regulations in order to (a) introduce a new refundable tax credit for eligible businesses on qualifying ventilation expenses made to improve air quality; (b) expand the travel component of the northern residents deduction by giving all northern residents the option to claim up to $1,200 in eligible travel expenses even if the individual has not received travel assistance from their employer; (c) expand the School Supplies Tax Credit from 15% to 25% and expand the eligibility criteria to include electronic devices used by eligible educators; and (d) introduce a new refundable tax credit to return fuel charge proceeds to farming businesses in backstop jurisdictions. Part 2 enacts the Underused Housing Tax Act. This Act implements an annual tax of 1% on the value of vacant or underused residential property directly or indirectly owned by non-resident non-Canadians. It sets out rules for the purpose of establishing owners’ liability for the tax. It also sets out applicable reporting and filing requirements. Finally, to promote compliance with its provisions, this Act includes modern administration and enforcement provisions aligned with those found in other taxation statutes. Part 3 provides for a six-year limitation or prescription period for the recovery of amounts owing with respect to a loan provided under the Canada Emergency Business Account program established by Export Development Canada. Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting ventilation improvement projects in schools. Part 5 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting coronavirus disease 2019 (COVID-19) proof-of-vaccination initiatives. Part 6 authorizes the Minister of Health to make payments of up to $1.72 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests. Part 7 amends the Employment Insurance Act to specify the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.</div> true 2022 5 0 60029 First reading Première lecture First reading 1 44 1 4 Completed Terminée 2021-12-15T16:30:30.81 Completed Introduction and first reading Dépôt et première lecture Introduction and first reading 18 2021-12-15T00:00:00 true 60110 0 Introduction and first reading Dépôt et première lecture Introduction and first reading 2021-12-15T00:00:00 true false 60110 Introduction and first reading Dépôt et première lecture Introduction and first reading 2021-12-15T16:30:30.81 2021-12-15T16:30:30.81 1 2021-12-15T16:30:30.81 false false 60030 Second reading Deuxième lecture Second reading 1 44 1 4 Completed Terminée 2022-02-10T15:15:09 Completed 0 27187 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 11514602 6 false true false false Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 22 2022-02-02T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 23 2022-02-03T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 24 2022-02-04T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 25 2022-02-07T00:00:00 true Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 27 2022-02-09T00:00:00 true Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 28 2022-02-10T00:00:00 true 11510567 11504342 2nd reading and referral to committee - FINA 2e lecture et renvoi en comité - FINA 2nd reading and referral to committee - FINA 15 Agreed To Adoptée Agreed To 10 On recorded division Suivant un vote par appel nominal On recorded division 22 215 117 0 2022-02-10T00:00:00 28 60121 0 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2022-02-10T00:00:00 true false 60121 Second reading and referral to committee Deuxième lecture et renvoi en comité Second reading and referral to committee 2022-02-10T15:15:09 2022-02-10T15:15:09 1 2022-02-10T15:15:09 0 1 11489383 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 89147 Randy Boissonnault Randy Boissonnault Liberal Libéral Liberal 44 1 22 2022-02-02T15:37:20 0 1 11489565 60153 Response speech Discours en réponse Response speech 105623 Greg McLean Greg McLean Conservative Conservateur Conservative 44 1 22 2022-02-02T15:57:49 0 1 11490234 60153 Response speech Discours en réponse Response speech 88485 Gabriel Ste-Marie Gabriel Ste-Marie Bloc Québécois Bloc Québécois Bloc Québécois 44 1 22 2022-02-02T16:23:32 0 1 11490238 60153 Response speech Discours en réponse Response speech 89032 Daniel Blaikie Daniel Blaikie NDP NPD NDP 44 1 22 2022-02-02T16:55:36 false false 60049 Consideration in committee Examen en comité Consideration in committee 1 44 1 4 Completed Terminé 2022-03-01T10:13:27.733 Completed 0 27187 Standing Committee on Finance Comité permanent des finances FINA Standing Committee on Finance 11514602 6 false true false false Committee report presented with an amendment Présentation du rapport de comité avec un amendement Committee report presented with an amendment 38 2022-03-01T00:00:00 true 27187 Standing Committee on Finance Comité permanent des finances FINA 19 2022-02-14T00:00:00 Standing Committee on Finance 27187 Standing Committee on Finance Comité permanent des finances FINA 20 2022-02-17T00:00:00 Standing Committee on Finance 27187 Standing Committee on Finance Comité permanent des finances FINA 23 2022-02-28T00:00:00 Standing Committee on Finance 60124 0 Committee report presented with an amendment Présentation du rapport de comité avec un amendement Committee report presented with an amendment 2022-03-01T00:00:00 true false 11604706 2 60124 Committee report presented Présentation du rapport de comité Committee report presented 2022-03-01T10:13:27.733 2022-03-01T10:13:27.733 1 2022-03-01T10:13:27.733 false false 60032 Report stage Étape du rapport Report stage 1 44 1 4 Completed Terminée 2022-05-02T15:30:00 Completed Debate at report stage Débat à l’étape du rapport Debate at report stage 41 2022-03-04T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 44 2022-03-23T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 46 2022-03-25T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 47 2022-03-28T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 52 2022-04-04T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 60 2022-04-28T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 61 2022-04-29T00:00:00 true Debate at report stage Débat à l’étape du rapport Debate at report stage 62 2022-05-02T00:00:00 true 60285 0 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2022-05-02T00:00:00 true false 60285 Concurrence at report stage Adoption à l’étape du rapport Concurrence at report stage 2022-05-02T15:30:00 2022-05-02T15:30:00 1 2022-05-02T15:30:00 false false 60031 Third reading Troisième lecture Third reading 1 44 1 4 Completed Terminée 2022-05-04T15:45:24 Completed Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 62 2022-05-02T00:00:00 true Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 63 2022-05-03T00:00:00 true Debate at third reading Débat à l’étape de la troisième lecture Debate at third reading 64 2022-05-04T00:00:00 true 11657941 11504345 3rd reading 3e lecture 3rd reading 15 Agreed To Adoptée Agreed To 10 On recorded division Suivant un vote par appel nominal On recorded division 75 180 149 0 2022-05-04T00:00:00 64 60134 0 Third reading Troisième lecture Third reading 2022-05-04T00:00:00 true false 60134 Third reading Troisième lecture Third reading 2022-05-04T15:45:24 2022-05-04T15:45:24 1 2022-05-04T15:45:24 false false 60029 First reading Première lecture First reading 2 44 1 4 Completed Terminée 2022-05-04T17:43:00 Completed First reading Première lecture First reading 39 2022-05-04T00:00:00 false 60111 0 First reading Première lecture First reading 2022-05-04T17:43:00 true false 60111 First reading Première lecture First reading 2022-05-04T17:43:00 2022-05-04T17:43:00 1 2022-05-04T17:43:00 false false 60030 Second reading Deuxième lecture Second reading 2 44 1 4 Completed Terminée 2022-05-10T16:38:00 Completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false Debate at second reading Débat à l’étape de la deuxième lecture Debate at second reading 41 2022-05-10T00:00:00 false 60120 0 Second reading Deuxième lecture Second reading 2022-05-10T16:38:00 true false 60123 0 Referral to committee Renvoi en comité Referral to committee 2022-05-10T16:39:00 true false 60120 Second reading Deuxième lecture Second reading 2022-05-10T16:38:00 2022-05-10T16:38:00 1 2022-05-10T16:39:00 0 2 60152 Sponsor’s speech Discours du parrain Sponsor’s speech 109824 Clément Gignac Clément Gignac 225329 Progressive Senate Group Groupe progressiste du Sénat Progressive Senate Group 44 1 41 2022-05-10T00:00:00 https://sencanada.ca/en/content/sen/chamber/441/debates/041db_2022-05-10-e#47 https://sencanada.ca/fr/content/sen/chamber/441/debates/041db_2022-05-10-f#47 https://sencanada.ca/en/content/sen/chamber/441/debates/041db_2022-05-10-e#47 0 2 60153 Response speech Discours en réponse Response speech 64771 Elizabeth Marshall Edwina Elizabeth Marshall 2866 Conservative Conservateur Conservative 44 1 41 2022-05-10T00:00:00 https://sencanada.ca/en/content/sen/chamber/441/debates/041db_2022-05-10-e#47 https://sencanada.ca/fr/content/sen/chamber/441/debates/041db_2022-05-10-f#47 https://sencanada.ca/en/content/sen/chamber/441/debates/041db_2022-05-10-e#47 true false 60049 Consideration in committee Examen en comité Consideration in committee 2 44 1 4 Completed Terminé 2022-06-08T00:00:00 Completed 0 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN Standing Senate Committee on National Finance false true false false Committee report presented without amendment Présentation du rapport de comité sans amendement Committee report presented without amendment 51 2022-06-08T00:00:00 false 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 14 2022-05-17T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 16 2022-05-31T00:00:00 Standing Senate Committee on National Finance 16101 Standing Senate Committee on National Finance Comité sénatorial permanent des finances nationales NFFN 18 2022-06-07T00:00:00 Standing Senate Committee on National Finance 60124 0 Committee report presented without amendment Présentation du rapport de comité sans amendement Committee report presented without amendment 2022-06-08T00:00:00 true false 60124 Committee report presented Présentation du rapport de comité Committee report presented 2022-06-08T00:00:00 2022-06-08T00:00:00 1 2022-06-08T00:00:00 false false 60031 Third reading Troisième lecture Third reading 2 44 1 4 Completed Terminée 2022-06-09T04:40:00 Completed Third reading Troisième lecture Third reading 52 2022-06-09T00:00:00 false 60134 0 Third reading Troisième lecture Third reading 2022-06-09T04:40:00 true false 60134 Third reading Troisième lecture Third reading 2022-06-09T04:40:00 2022-06-09T04:40:00 1 2022-06-09T15:05:00 false false 60050 Royal assent Sanction royale Royal assent 2 44 1 0 Royal assent Sanction royale Royal assent 52 2022-06-09T00:00:00 false 60149 0 Royal assent Sanction royale Royal assent 2022-06-09T17:30:00 true false 60149 Royal assent Sanction royale Royal assent 2022-06-09T17:30:00 2022-06-09T17:30:00 1 2022-06-09T17:30:00 false false 11504496 80701 First Reading Première lecture First Reading 11609164 80702 As amended by committee Tel que modifié par le comité As amended by committee 11749058 80703 As passed by the House of Commons Tel qu’adopté par la Chambre des communes As passed by the House of Commons 11861836 80704 Royal Assent Royal Assent Royal Assent 0 22 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 2e lecture du projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures 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 215 117 0 332 15 Agreed To Adoptée Agreed To 2022-02-10T10:00:00 true false false 0 0 62 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 Attribution de temps pour le projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures 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 176 146 0 322 15 Agreed To Adoptée Agreed To 2022-04-28T10:00:00 true false false 0 0 64 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) Projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures (amendement à l'étape du rapport) 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) 118 210 0 328 16 Negatived Rejetée Negatived 2022-05-02T11:00:00 false true false 0 0 65 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 Adoption à l’étape du rapport du projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures 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 183 148 0 331 15 Agreed To Adoptée Agreed To 2022-05-02T11:00:00 true false false 0 0 73 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) 3e lecture et adoption du projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures (sous-amendement) 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) 116 214 0 330 16 Negatived Rejetée Negatived 2022-05-04T14:00:00 false true false 0 0 74 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) Projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures (nouveau renvoi à un comité) 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) 117 214 0 331 16 Negatived Rejetée Negatived 2022-05-04T14:00:00 false true false 0 0 75 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 3e lecture et adoption du projet de loi C-8, Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d'autres mesures 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 180 149 0 329 15 Agreed To Adoptée Agreed To 2022-05-04T14:00:00 true false false 0 0 Legislative Costing Note: Small Business Air Quality Improvement Tax Credit (Published 2022-02-01) Note sur l'évaluation du coût d'une mesure législative : Crédit d’impôt pour petites entreprises pour l’amélioration de la qualité de l’air (Publié 2022-02-01) Legislative Costing Note: Small Business Air Quality Improvement Tax Credit (Published 2022-02-01) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air https://www.pbo-dpb.gc.ca/fr/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air 0 Canada. Department of Finance Canada, Economic and Fiscal Update 2021, 14 December 2021 Canada. Ministère des Finances Canada. Mise à jour économique et budgétaire de 2021, 14 décembre 2021 Canada. Department of Finance Canada, Economic and Fiscal Update 2021, 14 December 2021 8 Related Links Liens connexes Related Links https://www.budget.gc.ca/efu-meb/2021/home-accueil-en.html https://www.budget.gc.ca/efu-meb/2021/home-accueil-fr.html https://www.budget.gc.ca/efu-meb/2021/home-accueil-en.html 0 Canada. Department of Finance Canada, Protecting Our Recovery by Finishing the Fight Against COVID-19, 14 December 2021 Canada. Ministère des Finances Canada, Protéger notre relance en finissant la lutte contre la COVID-19, 14 décembre 2021 Canada. Department of Finance Canada, Protecting Our Recovery by Finishing the Fight Against COVID-19, 14 December 2021 8 Related Links Liens connexes Related Links https://www.canada.ca/en/department-finance/news/2021/12/protecting-our-recovery-by-finishing-the-fight-against-covid-19.html https://www.canada.ca/fr/ministere-finances/nouvelles/2021/12/proteger-notre-relance-en-finissant-la-lutte-contre-la-covid-19.html https://www.canada.ca/en/department-finance/news/2021/12/protecting-our-recovery-by-finishing-the-fight-against-covid-19.html 0 Canada. Department of Finance Canada, Supporting Canadians through the Recovery, 14 December 2021 Canada. Ministère des Finances Canada, Soutenir les Canadiens pendant la relance, 14 décembre 2021 Canada. Department of Finance Canada, Supporting Canadians through the Recovery, 14 December 2021 8 Related Links Liens connexes Related Links https://www.canada.ca/fr/ministere-finances/nouvelles/2021/12/soutenir-les-canadiens-pendant-la-relance.html https://www.canada.ca/en/department-finance/news/2021/12/supporting-canadians-through-the-recovery.html https://www.canada.ca/fr/ministere-finances/nouvelles/2021/12/soutenir-les-canadiens-pendant-la-relance.html 0 Canada. Department of Finance Canada, Consultation on Underused Housing Tax Canada. Ministère des Finances Canada, Consultations sur la taxe sur les logements sous-utilisés Canada. Department of Finance Canada, Consultation on Underused Housing Tax 8 Related Links Liens connexes Related Links https://www.canada.ca/en/department-finance/programs/consultations/2021/tax-unproductive-use-housing-non-resident-non-canadian-owners/underused-housing-tax.html https://www.canada.ca/fr/ministere-finances/programmes/consultations/2021/taxe-utilisation-improductive-logements-proprietaires-non-residents-non-canadiens/taxe-logements-sous-utilisees.html https://www.canada.ca/en/department-finance/programs/consultations/2021/tax-unproductive-use-housing-non-resident-non-canadian-owners/underused-housing-tax.html 0 Legislative Costing Note: Underused Housing Tax Act (Published 2022-01-31) Note sur l'évaluation du coût d'une mesure législative : Loi sur la taxe sur les logements sous-utilisés (Publié 2022-01-31) Legislative Costing Note: Underused Housing Tax Act (Published 2022-01-31) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises https://www.pbo-dpb.gc.ca/fr/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises 0 Legislative Costing Note: Enhancing the Eligible Educator School Supply Tax Credit (Published 2022-01-31) Note sur l'évaluation du coût d'une mesure législative : Bonifier le crédit d’impôt pour fournitures scolaires d’éducateur admissible (Publié 2022-01-31) Legislative Costing Note: Enhancing the Eligible Educator School Supply Tax Credit (Published 2022-01-31) 13 Legislative Costing Note Note sur l’évaluation du coût d’une mesure législative Legislative Costing Note https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible https://www.pbo-dpb.gc.ca/fr/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible https://www.pbo-dpb.gc.ca/en/blog/legislative-costing-notes--notes-evaluation-cout-mesure-legislative/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible 0 Charter Statement - 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 (Tabled on 2022-02-07) Énoncé concernant la Charte - Projet de loi C-8 : Loi portant exécution de certaines dispositions de la mise à jour économique et budgétaire déposée au Parlement le 14 décembre 2021 et mettant en œuvre d’autres mesures (Déposé le 2022-02-07) Charter Statement - 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 (Tabled on 2022-02-07) 7 Background Documents Document(s) d'information Background Documents https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c8_1.html https://www.justice.gc.ca/fra/sjc-csj/pl/charte-charter/c8_1.html https://www.justice.gc.ca/eng/csj-sjc/pl/charter-charte/c8_1.html 0 Remarks by the Deputy Prime Minister and Minister of Finance from Appearance at the Standing Senate Committee on National Finance to Discuss Bills C-8 and C-19 (2022-05-31 | Department of Finance) Allocution prononcée par la vice-première ministre et ministre des Finances lors de sa comparution devant le Comité sénatorial permanent des finances nationales pour discuter des projets de loi C-8 et C-19 (2022-05-31 | Ministère des Finances) Remarks by the Deputy Prime Minister and Minister of Finance from Appearance at the Standing Senate Committee on National Finance to Discuss Bills C-8 and C-19 (2022-05-31 | Department of Finance) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/en/department-finance/news/2022/06/remarks-by-the-deputy-prime-minister-and-minister-of-finance-from-appearance-at-the-standing-senate-committee-on-national-finance-to-discuss-bills-.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/06/allocution-prononcee-par-la-vice-premiere-ministre-et-ministre-des-finances-lors-de-sa-comparution-devant-le-comite-senatorial-permanent-des-financ.html https://www.canada.ca/en/department-finance/news/2022/06/remarks-by-the-deputy-prime-minister-and-minister-of-finance-from-appearance-at-the-standing-senate-committee-on-national-finance-to-discuss-bills-.html 0 Legislation to make life more affordable and support businesses receives Royal Assent (2022-06-09 | Department of Finance) Le projet de loi visant à rendre le coût de la vie plus abordable et à soutenir les entreprises reçoit la sanction royale (2022-06-09 | Ministère des Finances) Legislation to make life more affordable and support businesses receives Royal Assent (2022-06-09 | Department of Finance) 5 Press Release Communiqué de presse Press Release https://www.canada.ca/en/department-finance/news/2022/06/legislation-to-make-life-more-affordable-and-support-businesses-receives-royal-assent.html https://www.canada.ca/fr/ministere-finances/nouvelles/2022/06/le-projet-de-loi-visant-a-rendre-le-cout-de-la-vie-plus-abordable-et-a-soutenir-les-entreprises-recoit-la-sanction-royale.html https://www.canada.ca/en/department-finance/news/2022/06/legislation-to-make-life-more-affordable-and-support-businesses-receives-royal-assent.html false false