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

Assented to 2021-12-17

PART 2Canada Worker Lockdown Benefit Act (continued)

Consequential Amendments

R.S., c. 1 (5th Supp.)Income Tax Act

  •  (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.

  •  (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

  •  (1) Paragraph 103(6)(h) of the Income Tax Regulations is replaced by the following:

  • (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

  •  (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.

 Section 11 of the Act is replaced by the following:

Marginal note:Application

  • 11 (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery sickness benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022.

  • Marginal note: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 relation 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.

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

  • Marginal note:Exception — paragraphs 10(1)(d) to (e.1)

    (2) A person is not required to attest to their income under paragraphs 10(1)(d) to (e.1) if they have previously received any benefit under this Act and they attest to that fact.

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

Marginal note: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.

  •  (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.

 Section 18 of the Act is replaced by the following:

Marginal note:Application

  • 18 (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery caregiving benefit for any week falling within the period beginning on September 27, 2020 and ending on May 7, 2022.

  • Marginal note: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 relation 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.

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

  • Marginal note:Exception — paragraphs 17(1)(d) to (e.1)

    (2) A person is not required to attest to their income under paragraphs 17(1)(d) to (e.1) if they have previously received any benefit under this Act and they attest to that fact.

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

Marginal note: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 caregiving benefit is payable to a person is 44 or, if another maximum number of weeks is fixed by regulation, that maximum number.

  • Marginal note: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 another maximum number of weeks is fixed by regulation for the purpose of subsection (1), that maximum number.

 Section 24.1 of the Act is replaced by the following:

Marginal note:Replacement of May 7, 2022

24.1 The Governor in Council may, by regulation, on the recommendation of the Minister, amend any of the following provisions to replace the date of May 7, 2022 by a date not later than July 2, 2022 and, if any of the following 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).

 Section 41 of the Act is replaced by the following:

Marginal note:Consolidated Revenue Fund

41 All money required to do anything in relation to this Act, including all money required by the Minister to administer and enforce this Act or by the Agency, as defined 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 Consolidated Revenue Fund.

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

 Section 3 of the Canada Recovery Benefits Regulations is repealed.

PART 3.1Review of Acts

  •  (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

  •  (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.

  •  (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.

  •  (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.

 
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