An Act to provide further support in response to COVID-19 (S.C. 2021, c. 26)

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 after 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 Recovery Benefits Act or the Canada Worker Lockdown 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 following:

  • (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 Benefit Act, solely for the purposes of the evaluation or formulation of policy for a program administered and enforced by

• (3) The portion of subparagraph 241(4)(d)(vii.9) of the Act before clause (A) is replaced by the following:

  • (vii.9) to an official of a department or agency of the Government of Canada or of a provincial government (or to an individual who occupies a similar position in connection with an Aboriginal government) as to the name, Social Insurance Number, date of birth, address, telephone number, email address 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. 945Income Tax Regulations

• 8 (1) Paragraph 103(6)(h) of the Income Tax Regulations 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 32020, c. 12, s. 2Canada 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:

  Marginal note:Eligibility

  • 10 (1) A person is eligible for a Canada recovery sickness benefit for any week falling within the period beginning 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 preceding 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:

  • Marginal note: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 following:

11 Subsection 12(2) of the Act is replaced by the following:

12 Subsection 16(1) of the Act is replaced by the following:

• 13 (1) The portion of subsection 17(1) of the Act before paragraph (a) is replaced by the following:

  Marginal note:Eligibility

  • 17 (1) A person is eligible for a Canada recovery caregiving benefit for any week falling within the period beginning 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 referred 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 subparagraph:

  • (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:

  • Marginal note: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 following:

15 Subsection 19(2) of the Act is replaced by the following:

16 Subsections 23(1) and (2) of the Act are replaced by the following:

17 Section 24.1 of the Act is replaced by the following:

18 Section 41 of the Act is replaced by the following:

SOR/2021-35Related Amendment to the Canada Recovery Benefits Regulations

19 Section 3 of the Canada Recovery Benefits Regulations is repealed.

PART 3.1Review 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

  • (a) the benefits paid under the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act;

  • (b) the benefits paid under the Canada Emergency Response Benefit and the Canada Emergency Wage Subsidy programs;

  • (c) the efficiency of the benefits referred to in paragraphs (a) and (b) and the means to measure 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 Recovery 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 subsection (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 4R.S., c. L-2Canada Labour Code

Amendments to the Act

• 20 (1) Subsection 187.1(1) of the Canada Labour Code is replaced by the following:

  Marginal note:Interruption

  • 187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 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:

  Marginal note:Interruption

  • 187.1 (1) An employee may interrupt a vacation granted to them under this Division in order to permit them to take a leave of absence under Division VII or VIII or section 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):

  • Marginal note: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:

  Marginal note:Postponement

  • 187.2 (1) Despite paragraph 185(a) or any term or condition 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:

  Marginal note:Postponement

  • 187.2 (1) Despite paragraph 185(a) or any term or condition 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:

  • Marginal note: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 absent 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).

• (2) Subsection 206.1(2.1) of the Act is replaced by the following:

  • Marginal note: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 absent 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:

  • Marginal note: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:

  • Marginal note: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):

  • Marginal note:Exception — leave related to COVID-19

    (4.1) Except to the extent that it is inconsistent with subsection 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 subsection 239.01(1).

• (6) Subsection 206.1(4.1) of the Act is repealed.