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Version of document from 2021-08-12 to 2021-10-21:

Canada Recovery Benefits Act

S.C. 2020, c. 12, s. 2

Assented to 2020-10-02

An Act establishing the Canada recovery benefit, the Canada recovery sickness benefit and the Canada recovery caregiving benefit to support Canada’s economic recovery in response to COVID-19

[Enacted by section 2 of chapter 12 of the Statutes of Canada, 2020, in force on assent October 2, 2020.]

Short Title

Marginal note:Short title

 This Act may be cited as the Canada Recovery Benefits Act.

Definitions

Marginal note:Definitions

 The following definitions apply in this Act.

COVID-19

COVID-19 means the coronavirus disease 2019. (COVID-19)

Her Majesty

Her Majesty means Her Majesty in right of Canada. (Sa Majesté)

medical practitioner

medical practitioner means a person who is entitled to practise medicine under the laws of a province. (médecin)

Minister

Minister means the Minister of Employment and Social Development. (ministre)

nurse practitioner

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 diagnostic tests, prescribe substances and treat patients. (infirmier praticien)

week

week means the period of seven consecutive days beginning on and including Sunday. (semaine)

PART 1Canada Recovery Benefit

Marginal note:Eligibility

  •  (1) A person is eligible for a Canada recovery benefit for any two-week period falling within the period beginning on September 27, 2020 and ending on October 23, 2021 if

    • (a) they have a valid social insurance number;

    • (b) they were at least 15 years of age on the first day of the two-week period;

    • (c) they were resident and present in Canada during the two-week period;

    • (d) in the case of an application made under section 4 in respect of a two-week period beginning in 2020, they had, for 2019 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:

      • (i) employment,

      • (ii) self-employment,

      • (iii) benefits paid to the person under any of subsections 22(1), 23(1), 152.04(1) and 152.05(1) of the Employment Insurance Act,

      • (iv) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption, and

      • (v) any other source of income that is prescribed by regulation;

    • (e) in the case of an application made under section 4 by a person other than a person referred to in paragraph (e.1) in respect of a two-week period beginning in 2021, they had, for 2019 or 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 sources referred to in subparagraphs (d)(i) to (v);

    • (e.1) in the case of an application made under section 4 by a person referred to in paragraph (g) whose benefit period was established on or after September 27, 2020 in respect of a two-week period beginning in 2021, they had, for 2019 or 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 sources referred to in subparagraphs (d)(i), (ii), (iv) and (v) and from regular benefits and special benefits, as defined in subsection 2(1) of the Employment Insurance Act;

    • (f) during the two-week period, for reasons related to COVID-19, other than for reasons referred to in subparagraph 17(1)(f)(i) and (ii), they were not employed or self-employed or they had a reduction of at least 50% or, if a lower percentage is fixed by regulation, that percentage, in their average weekly employment income or self-employment income for the two-week period relative to

      • (i) in the case of an application made under section 4 in respect of a two-week period beginning in 2020, their total average weekly employment income and self-employment income for 2019 or in the 12-month period preceding the day on which they make the application, and

      • (ii) in the case of an application made under section 4 in respect of a two-week period beginning in 2021, their total average weekly employment income and self-employment income for 2019 or for 2020 or in the 12-month period preceding the day on which they make the application;

    • (g) no benefit period, as defined in subsection 2(1) of the Employment Insurance Act, was established or could have been established in respect of the person in respect of any week that falls within the two-week period or, if such a benefit period was established on or after September 27, 2020 in respect of the person in respect of any week that falls within the two-week period,

      • (i) the person was paid regular benefits, as defined in that subsection, for the maximum number of weeks for which those benefits may be paid in that benefit period under Part I of that Act, or

      • (ii) the person was paid regular benefits and special benefits, as defined in that subsection, for the maximum number of weeks for which both those benefits may be paid in that benefit period under Part I of that Act;

    • (h) no income referred to in any of the following subparagraphs was paid or was payable to the person in respect of any week that falls within the two-week period:

      • (i) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born 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,

      • (ii.1) benefits, as defined in subsection 2(1) of the Employment Insurance Act, and

      • (iii) any other income that is prescribed by regulation;

    • (i) they sought work during the two-week period, whether as an employee or in self-employment;

    • (j) they did not place undue restrictions on their availability for work during the two-week period, whether as an employee or in self-employment;

    • (k) if they have not previously received any benefits under this Part, they have not,

      • (i) on or after September 27, 2020, quit their employment or voluntarily ceased to work, unless it was reasonable to do so, and

      • (ii) in the two-week period in respect of which their application under section 4 relates and in any of the four two-week periods beginning on September 27, 2020 that are immediately before that two-week period

        • (A) failed to return to their employment when it was reasonable to do so if their employer had made a request,

        • (B) failed to resume self-employment when it was reasonable to do so, or

        • (C) declined a reasonable offer to work in respect of work that would have started during the two-week period;

    • (l) if they have previously received any benefits under this Part, they have not,

      • (i) on or after the first day of the first two-week period for which any benefits were paid to them under this Part, quit their employment or voluntarily ceased to work, unless it was reasonable to do so, and

      • (ii) in the two-week period in respect of which their application under section 4 relates and in any of the four two-week periods beginning on September 27, 2020 that are immediately before that two-week period

        • (A) failed to return to their employment when it was reasonable to do so if their employer had made a request,

        • (B) failed to resume self-employment when it was reasonable to do so, or

        • (C) declined a reasonable offer to work;

    • (m) they were not, at any time during the two-week period, required 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 two-week period, the only reason for their having been outside Canada was to

        • (A) receive a medical treatment that has been certified by a medical practitioner to be necessary, or

        • (B) accompany a person who has been certified by a medical practitioner to be incapable of travelling 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 two-week period, 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

    • (n) they have filed a return of income under Part I of the Income Tax Act in respect of the 2019 or 2020 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.

  • Marginal note: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.

  • Marginal note:Program of instruction or training

    (3) For the purpose of paragraph (1)(j), a person has not placed undue restrictions on their availability for work if they attended during the two-week period a course or program of instruction or training that they were referred to by a provincial government or body.

  • Marginal note:Application of paragraph (1)(n)

    (3.1) Paragraph (1)(n) applies only in respect of

    • (a) a person who has already been paid a Canada recovery benefit for 42 weeks or more; and

    • (b) a person who has never applied under section 4 for any two-week period beginning before July 18, 2021.

  • Marginal note:Regulations

    (4) The Governor in Council may, by regulation, fix a lower percentage for the purpose of paragraph (1)(f).

Marginal note:Application

  •  (1) A person may, in the form and manner established by the Minister, apply for a Canada recovery benefit for any two-week period falling within the period beginning on September 27, 2020 and ending on October 23, 2021.

  • 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 two-week period to which the benefit relates.

Marginal note:Attestation

  •  (1) Subject to subsections (2) to (5), a person must, in their application, attest that they meet each of the eligibility conditions referred to in paragraphs 3(1)(a) to (n).

  • Marginal note:Exception — paragraphs 3(1)(d) and (e)

    (2) A person is not required to attest to their income under paragraphs 3(1)(d) and (e) if they have previously received any benefit under this Act and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(k)

    (3) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(k) if they have previously received any benefit under this Part and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(l)

    (4) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(l) if they have never previously received any benefit under this Part and they attest to that fact.

  • Marginal note:Exception — paragraph 3(1)(m)

    (5) A person is not required to attest that they meet the eligibility condition referred to in paragraph 3(1)(m) if their application is made before January 11, 2021.

Marginal note:Obligation to provide information

 An applicant must provide the Minister with any information that the Minister may require in respect of the application.

Marginal note:Payment of benefit

 The Minister must pay a Canada recovery benefit to a person who makes an application under section 4 and who is eligible for the benefit.

Marginal note:Amount of payment

  •  (1) Subject to subsection (2), the amount of a Canada recovery benefit for a week is

    • (a) in respect of a person who applies or has applied under section 4 for any two-week period beginning before July 18, 2021, $500 for a maximum of 42 weeks and $300 for every subsequent week; and

    • (b) in respect of a person who has never applied under section 4 for any two-week period beginning before July 18, 2021, $300 for a week beginning on or after that date.

  • Marginal note:Exception

    (1.1) Despite subsection (1), if a person referred to in paragraph (1)(b) subsequently applies under section 4 for any two-week period beginning before July 18, 2021, the person is deemed to be a person referred to in paragraph (1)(a) except for every two-week period for which the person was paid $300 for each week.

  • Marginal note:Repayment

    (2) If a person who has received a Canada recovery benefit or the benefit referred to in section 9.1 has income of more than $38,000 for 2020 or for 2021, the person must repay an amount equal to 50 cents for every dollar of income earned in that year above $38,000 of income, up to the total amount of those benefits received by them in the year, which total amount is calculated without taking into account any erroneous payment or overpayment, and that amount constitutes a debt due to Her Majesty and the debt is payable and may be recovered by the Minister as of the balance-due day, as defined in subsection 248(1) of the Income Tax Act, for the year.

  • Marginal note:Definition of income

    (3) In subsection (2), income, in respect of a person, means the amount that would be their income for 2020 or for 2021, determined under Part I of the Income Tax Act if no amount were

    • (a) included in respect of amounts paid as benefits under this Part;

    • (b) deductible under paragraphs 20(1)(ww) and 60(v.1), (v.2), (w), (y) and (z) of that Act;

    • (c) included in respect of a gain from a disposition of property to which section 79 of that Act applies; or

    • (d) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act.

  • Marginal note:Application of Income Tax Act provisions

    (4) Sections 150, 150.1, 151, 152, 158 to 160.1, 161 and 161.3 to 167, Division J of Part I and sections 220 to 226, subsection 227(10), sections 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply to subsection (2) with any modifications that the circumstances require, except that, in the application of those provisions,

Marginal note:Maximum number of two-week periods

  •  (1) The maximum number of two-week periods in respect of which a Canada recovery benefit is payable to a person is 25 or, if another number of two-week periods is fixed by regulation, that number of two-week periods, minus one for every two weeks for which regular benefits, as defined in subsection 2(1) of the Employment Insurance Act, were received by the person during the period beginning on September 27, 2020 and ending on October 23, 2021 in respect of benefit periods, as defined in subsection 2(1) of that Act, that were established on or after September 27, 2020.

  • Marginal note:Regulations

    (2) The Governor in Council may, by regulation, fix a number of two-week periods for the purpose of subsection (1).

  • Marginal note:Exception

    (3) Despite subsection (1), the maximum number of two-week periods in respect of which a Canada recovery benefit is payable to a person is, for each time the person is not entitled to the benefit by reason of subparagraph 3(1)(k)(ii) or (l)(ii), the maximum number that it otherwise would be under subsection (1) and this subsection less the number five.

Marginal note:Employment insurance benefits during two-week period

 Despite sections 3, 7 and 8, if a person who makes an application under section 4 is not eligible for a Canada recovery benefit for any two-week period by reason only that the person was paid regular benefits, as defined in subsection 2(1) of the Employment Insurance Act, for the maximum number of weeks for which those benefits may be paid in the person’s benefit period under Part I of that Act, or the person was paid regular benefits and special benefits, as defined in subsection 2(1) of that Act, for the maximum number of weeks for which both those benefits may be paid in the person’s benefit period under Part I of that Act, and the last week for which they were paid those benefits under that Act is the first week of the two-week period, the Minister may pay a benefit of $300 to the person for the two-week period.

PART 2Canada Recovery Sickness Benefit

Marginal note:Eligibility

  •  (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 October 23, 2021 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 under section 11 in respect of a week beginning in 2020, they had, for 2019 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:

      • (i) employment,

      • (ii) self-employment,

      • (iii) benefits paid to the person under any of subsections 22(1), 23(1), 152.04(1) and 152.05(1) of the Employment Insurance Act,

      • (iv) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption, and

      • (v) any other source of income that is prescribed by regulation;

    • (e) in the case of an application made under section 11 in respect of a week beginning in 2021, they had, for 2019 or 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 sources referred to in subparagraphs (d)(i) to (v);

    • (f) they have as an employee been unable to work for at least 50% of the time they would have otherwise worked in the week, or they have as a self-employed person reduced the time devoted to their work by at least 50% of the time they would have otherwise worked in the week, because

      • (i) they contracted or might have contracted COVID-19,

      • (ii) they have underlying conditions, are undergoing 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 isolated themselves on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19;

    • (g) no income referred to in any of the following subparagraphs was paid or was payable to the person in respect of the week:

      • (i) benefits, as defined in subsection 2(1) of the Employment Insurance Act,

      • (ii) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption,

      • (iii) a Canada recovery benefit or a Canada recovery caregiving benefit, and

      • (iv) any other income that is prescribed by regulation;

    • (h) they have not, in respect of the week, been granted paid leave or been paid under a sickness benefit plan; and

    • (i) they were not, at any time during the week, required 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 outside Canada was to

        • (A) receive a medical treatment that has been certified by a medical practitioner to be necessary, or

        • (B) accompany a person who has been certified by a medical practitioner to be incapable of travelling 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.

  • Marginal note:Income from self-employment

    (2) For the purpose of paragraphs (1)(d) and (e), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.

Marginal note:Application

  •  (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 October 23, 2021.

  • 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.

Marginal note:Attestation

  •  (1) Subject to subsections (2) and (3), a person must, in their application, attest that they meet each of the eligibility conditions referred to in paragraphs 10(1)(a) to (i).

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

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

  • Marginal note:Exception — paragraph 10(1)(i)

    (3) A person is not required to attest that they meet the eligibility condition referred to in paragraph 10(1)(i) if their application is made before January 11, 2021.

Marginal note:Obligation to provide information

 An applicant must provide the Minister with any information that the Minister may require in respect of the application.

Marginal note:Payment of benefit

 The Minister must pay a Canada recovery sickness benefit to a person who makes an application under section 11 and who is eligible for the benefit.

Marginal note:Amount of payment

 The amount of a Canada recovery sickness benefit for a week is $500.

Marginal note:Maximum number of weeks

  •  (1) The maximum number of weeks in respect of which a Canada recovery sickness benefit is payable to a person is two or, if another maximum number of weeks is fixed by regulation, that maximum number.

  • Marginal note:Regulations

    (2) The Governor in Council may, by regulation, fix a maximum number of weeks for the purpose of subsection (1).

PART 3Canada Recovery Caregiving Benefit

Marginal note:Eligibility

  •  (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 October 23, 2021 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 under section 18 in respect of a week beginning in 2020, they had, for 2019 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:

      • (i) employment,

      • (ii) self-employment,

      • (iii) benefits paid to the person under any of subsections 22(1), 23(1), 152.04(1) and 152.05(1) of the Employment Insurance Act,

      • (iv) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption, and

      • (v) any other source of income that is prescribed by regulation;

    • (e) in the case of an application made under section 18 in respect of a week beginning in 2021, they had, for 2019 or 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 sources referred to in subparagraphs (d)(i) to (v);

    • (f) they have, as an employee, been unable to work for at least 50% of the time they would have otherwise worked in that week — or they have, as a self-employed person, reduced the time devoted to their work as a self-employed person by at least 50% of the time they would have otherwise worked in that week — because

      • (i) they cared for a child who was under 12 years of age on the first day of the week because

        • (A) the school or other facility that the child normally attended was, for reasons related to COVID-19, closed, open only at certain times or open only for certain children,

        • (B) the child could not attend the school or other facility because

          • (I) the child contracted or might have contracted COVID-19,

          • (II) the child was in isolation on the advice of a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19, or

          • (lll) the child would, in the opinion of a medical practitioner or nurse practitioner, be at risk of having serious health complications if the child contracted COVID-19, or

        • (C) the person who usually cared for the child was not available for reasons related to COVID-19, or

      • (ii) they cared for a family member who requires supervised care because

        • (A) the day program or facility that the family member normally attended was, 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 could not attend the day program or facility because

          • (I) the family member contracted or might have contracted COVID-19,

          • (II) the family member was in isolation on the advice of their employer, a medical practitioner, nurse practitioner, person in authority, government or public health authority for reasons related to COVID-19, or

          • (lll) the family member would, in the opinion of a medical practitioner or nurse practitioner, be at risk of having serious health complications 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 were not available for reasons related to COVID-19;

    • (g) no income referred to in any of the following subparagraphs was paid or was payable to the person in respect of the week:

      • (i) benefits, as defined in subsection 2(1) of the Employment Insurance Act,

      • (ii) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or more of their new-born children or one or more children placed with them for the purpose of adoption,

      • (iii) a Canada recovery benefit or a Canada recovery sickness benefit, and

      • (iv) any other income that is prescribed by regulation;

    • (h) they have not, in respect of the week, been granted paid leave or been paid under a plan that provides for payment for the care or support of another person; and

    • (i) they were not, at any time during the week, required 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 outside Canada was to

        • (A) receive a medical treatment that has been certified by a medical practitioner to be necessary, or

        • (B) accompany a person who has been certified by a medical practitioner to be incapable of travelling 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.

  • Marginal note:Income from self-employment

    (2) For the purpose of paragraphs (1)(d) and (e), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue.

  • Marginal note:Definition of family member

    (3) In subsection (1), 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.

Marginal note:Application

  •  (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 October 23, 2021.

  • 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.

Marginal note:Attestation

  •  (1) Subject to subsections (2) and (3), a person must, in their application, attest that they meet each of the eligibility conditions referred to in paragraphs 17(1)(a) to (i).

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

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

  • Marginal note:Exception — paragraph 17(1)(i)

    (3) A person is not required to attest that they meet the eligibility condition referred to in paragraph 17(1)(i) if their application is made before January 11, 2021.

Marginal note:Obligation to provide information

 An applicant must provide the Minister with any information that the Minister may require in respect of the application.

Marginal note:Payment of benefit

 The Minister must pay a Canada recovery caregiving benefit to a person who makes an application under section 18 and who is eligible for the benefit.

Marginal note:Amount of payment

 The amount of a Canada recovery caregiving benefit for a week is $500.

Marginal note:Maximum number of weeks for a person

  •  (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 42 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 42 or, if another maximum number of weeks is fixed by regulation for the purpose of subsection (1), that maximum number.

  • Marginal note:One member per week

    (3) If two or more persons reside in the same household, only one of them may be paid a Canada recovery caregiving benefit for any particular week.

  • Marginal note:Regulations

    (4) The Governor in Council may, by regulation, fix a maximum number of weeks for the purpose of subsection (1).

PART 4General

Marginal note:Regulations

 The Governor in Council may, by regulation, prescribe

  • (a) any other source of income for the purposes of subparagraphs 3(1)(d)(v), 10(1)(d)(v) and 17(1)(d)(v); and

  • (b) any other income for the purposes of subparagraphs 3(1)(h)(iii), 10(1)(g)(iv) and 17(1)(g)(iv).

Marginal note:Replacement of September 25, 2021

 The Governor in Council may, by regulation, on the recommendation of the Minister and the Minister of Finance, amend any of the following provisions to replace the date of September 25, 2021 by a date not later than November 20, 2021 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 November 20, 2021:

  • (a) subsection 3(1);

  • (b) subsection 4(1);

  • (c) subsection 9(1);

  • (d) subsection 10(1);

  • (e) subsection 11(1);

  • (f) subsection 17(1);

  • (g) subsection 18(1).

Marginal note:Social Insurance Number

 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 benefit under this Act.

Marginal note:Provision of information and documents

  •  (1) The Minister may, for any purpose related to verifying 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 information or document within the reasonable time that is stated in the notice.

  • Marginal note:Obligation to appear

    (2) The Minister may, for any purpose related to verifying compliance or preventing non-compliance with this Act, require a person who is applying for a benefit under this Act, or who has received a benefit under this Act, to be at a suitable place — or to be available by audioconference or videoconference or in any other suitable manner — at a suitable time in order to provide any information or any document about their application for the benefit that the Minister may require in respect of the application.

  • Marginal note:Entitlement to benefits

    (3) A person who fails to fulfil or comply with a requirement under subsection (1) or (2) is not eligible for a benefit under this Act in respect of the period to which the application relates.

Marginal note:Minister of Health

 The Minister of Health may assist the Minister in verifying whether a person meets the eligibility condition referred to in paragraph 3(1)(m), 10(1)(i) or 17(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 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.

Marginal note:Payments cannot be charged, etc.

 A benefit under this Act

  • (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 Assistance Act.

Marginal note:Return of erroneous payment or overpayment

  •  (1) If the Minister determines that a person has received a benefit under this Act to which they are not entitled, or an amount in excess of the amount of a benefit under this Act 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 is feasible.

  • Marginal note:Recovery as a debt to Her Majesty

    (2) The amount of the erroneous payment or overpayment, 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.

Marginal note:Garnishment — financial institution

  •  (1) The Minister may, by a notice served personally or by a confirmed delivery service, order a financial institution, as defined in section 2 of the Bank Act, that holds or maintains a deposit account for a person who is indebted to Her Majesty under this Act to pay to the Receiver 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.

  • Marginal note:Garnishment — employer

    (2) The Minister may, by a notice served personally or by a confirmed delivery service, order the employer of a person 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 person 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.

  • Marginal note: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 notice 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 the notice is served and the debt is payable and may be recovered by the Minister as of the day after the day the notice is served.

  • Marginal note:Discharge of liability

    (4) The receipt of the Receiver General of money paid as required under subsection (1) or (2) is a good and sufficient discharge of the original liability of the person to the extent of the payment.

Marginal note:Reconsideration of application

  •  (1) Subject to subsection (5), the Minister may reconsider an application for benefits under this Act within 36 months after the benefits have been paid.

  • Marginal note:Decision

    (2) If the Minister decides that a person has received money by way of benefits under this Act to which they were not entitled, or has not received money to which they were entitled, the Minister must calculate the amount of the money and notify the person of the Minister’s decision.

  • Marginal note:Amount repayable

    (3) Section 28 applies if the Minister decides that a person has received money by way of benefits to which they were not entitled.

  • Marginal note:Amount payable

    (4) If the Minister decides that a person was entitled to receive money by way of benefits under this Act, and the money was not paid, the amount calculated under subsection (2) is payable to the person.

  • Marginal note:Extended time to reconsider claim

    (5) If, in the opinion of the Minister, a false or misleading statement or representation has been made in connection with an application for benefits under this Act, the Minister has 72 months within which to reconsider the application.

Marginal note:Request for review

  •  (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 decision or any further time that the Minister may allow.

  • Marginal note:Clarification

    (2) For the purpose of this section, a decision of the Minister includes the issuance of an order under subsection 29(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.

  • Marginal note:Review

    (3) The Minister must review the decision if a request for its review is made under subsection (1). On completion of the review, the Minister must confirm, vary or rescind the decision.

  • Marginal note:Notification

    (4) The Minister must notify the person who made the request of the Minister’s decision under subsection (3).

Marginal note:Certificate of default

 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.

Marginal note:Limitation or prescription period

  •  (1) Subject to subsections (2) to (7), no action or proceedings are to be taken to recover money owing under this Act after the expiry of the six-year limitation or prescription period that begins on the day on which the money becomes payable.

  • Marginal note:Deduction, set-off or compensation

    (2) Money owing by a person under this Act may be recovered at any time by way of deduction from, set-off against or compensation against any sum of money, including any benefit under this Act, that may be payable by Her Majesty to the person, other than an amount payable under section 122.61 of the Income Tax Act.

  • Marginal note: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.

  • Marginal note: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 action or proceedings to recover the money may, subject to subsections (3) and (6), be brought within six years after the date of the acknowledgment.

  • Marginal note: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 representative;

    • (b) an acknowledgment of the money owing, made by the person or their agent or mandatary or other representative, whether or not a promise to pay can be implied 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 owing; 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.

  • Marginal note: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 commence 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 decision establishing the liability in respect of money owing under this Act is pending.

  • Marginal note:Enforcement proceedings

    (7) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment.

Marginal note:Interest payable

  •  (1) Interest is payable on any debt due to Her Majesty under subsection 8(2).

  • Marginal note:No interest payable

    (2) No interest is payable on any debt due to Her Majesty under subsection 29(3), under section 38 and under any provision of this Act as a result of an erroneous payment or overpayment.

Marginal note:Violations

  •  (1) A person commits a violation if they

    • (a) knowingly make, in relation to an application for a benefit under this Act, a representation that is false or misleading; or

    • (b) make an application for, and receive, a benefit under this Act knowing that they are not eligible to receive it.

  • Marginal note: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.

  • Marginal note:Amount of penalty

    (3) The Minister may set the amount of the penalty for each violation at not more than 50% of the benefit that was or would have been paid as a result of committing the violation.

  • Marginal note:Maximum

    (4) The maximum amount of all penalties that may be imposed on a particular person under this section is $5,000.

  • Marginal note: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 benefit, as the case may be.

  • Marginal note:Purpose of penalty

    (6) The purpose of a penalty is to promote compliance with this Act and not to punish.

Marginal note:Limitation of imposition of penalties

 A penalty must not be imposed under section 35 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.

Marginal note:Rescission, etc., of penalty

 The Minister may rescind the imposition of a penalty under section 35, or reduce the penalty, on the presentation of new facts or on being of the opinion that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.

Marginal note:Recovery as debt due to Her Majesty

 A penalty imposed under section 35 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.

Marginal note:Offences

  •  (1) Every person commits an offence who

    • (a) for the purpose of obtaining a benefit for themselves under this Act, knowingly uses false identity information or another person’s identity information;

    • (b) with intent to steal all or a substantial part of another person’s benefit under this Act, counsels that person to apply for the benefit; or

    • (c) knowingly makes, in relation to one or more applications under this Act, three or more representations that are false or misleading, if the total amount of the benefits that were or would have been paid as a result of the applications is at least $5,000.

  • Marginal note:For greater certainty

    (2) For greater certainty, a person does not commit an offence under paragraph (1)(a) in relation to false identity 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.

  • Marginal note: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 35.

  • Marginal note:Punishment

    (4) Every person who is guilty of an offence under subsection (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 benefit that was or would have been paid as a result of committing the offence, to imprisonment for a term of not more than six months, or to both.

  • Marginal note:Definition of identity information

    (5) In paragraph (1)(a), identity information has the same meaning as in section 402.1 of the Criminal Code.

Marginal note:Designation — investigators

  •  (1) The Minister may designate as an investigator any person or class of persons for the purpose of enforcing section 39.

  • Marginal note: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 39.

  • Marginal note: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.

Marginal note:Consolidated Revenue Fund

 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, 2024, be paid out of the Consolidated Revenue Fund.

PART 5Consequential Amendments

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

 [Amendments]

 [Amendments]

C.R.C., c. 945Income Tax Regulations

 [Amendments]


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