Source: https://laws-lois.justice.gc.ca/eng/AnnualStatutes/2020_5/page-1.html
Timestamp: 2020-07-12 19:26:28
Document Index: 627865325

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 9', 'art 10', 'art 11', 'art 12', 'art 13', 'art 14', 'art 15', 'art 16', 'art 17', 'art 18', 'art 18', 'ART 1', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 9', 'ART 10', 'ART 11', 'ART 12', 'ART 13', 'ART 14', 'ART 15', 'ART 16', 'ART 17', 'ART 18']

COVID-19 Emergency Response Act
S.C. 2020, c. 5 - Table of Contents
S.C. 2020, c. 5
COVID-19 Emergency Response Act (S.C. 2020, c. 5)
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Assented to 2020-03-25
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “ An Act respecting certain measures in response to COVID-19 ”.
Part 1 implements, as part of the response to the coronavirus disease 2019 (COVID-19), certain income tax measures by
(a) introducing a one-time additional payment under the GST/HST tax credit;
(b) providing temporary additional amounts under the Canada Child Benefit;
(c) reducing required minimal withdrawals from registered retirement income funds by 25% for 2020; and
(d) providing eligible small employers a temporary wage subsidy for a period of three months.
Part 2 enacts the Canada Emergency Response Benefit Act to authorize the making of income support payments to workers who suffer a loss of income for reasons related to the coronavirus disease 2019.
Part 3 enacts the Public Health Events of National Concern Payments Act , which authorizes payments to be made out of the Consolidated Revenue Fund in relation to public health events of national concern. It also provides for the repeal of the Act on September 30, 2020.
Part 4 amends the Canada Deposit Insurance Corporation Act to allow the Minister of Finance to increase the deposit insurance coverage limit until September 30, 2020.
Part 5 amends the Canada Mortgage and Housing Corporation Act to authorize the Minister of Finance, with the approval of the Governor in Council, to make payments to the Canada Mortgage and Housing Corporation out of the Consolidated Revenue Fund for the purpose of increasing the Corporation’s capital.
Part 6 amends the Export Development Act to broaden the purposes for which Export Development Canada is established and to permit the Minister of Finance, until September 30, 2020, to determine the amount of Export Development Canada’s authorized capital as well as the amount of certain limits applicable to Export Development Canada. It broadens the transactions for which the Minister of International Trade, with the concurrence of the Minister of Finance, may grant an authorization. It also provides for the suspension of certain provisions of the Export Development Canada Exercise of Certain Powers Regulations .
Part 7 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories for the fiscal year beginning on April 1, 2019.
Part 8 amends Part IV of the Financial Administration Act to authorize the Minister of Finance, until September 30, 2020, to borrow money under that Act for certain payments without the authorization of the Governor in Council, and it also amends that Part to extend the time for the tabling of the report on that Minister’s plans in relation to the management of the public debt. It also amends Part IV.1 of that Act to authorize that Minister to make payments to an entity and to procure the incorporation of a corporation or establish an entity, other than a corporation, for the purposes of promoting the stability or maintaining the efficiency of the financial system in Canada. Finally, it makes related amendments to the Borrowing Authority Act and a consequential amendment to the Canada Deposit Insurance Corporation Act .
Part 9 amends the Food and Drugs Act to, among other things, authorize the Governor in Council to make regulations
(a) requiring persons to provide information to the Minister of Health; and
(b) preventing shortages of therapeutic products in Canada or alleviating those shortages or their effects, in order to protect human health.
Part 10 amends the Canada Labour Code to, among other things, create a regime which provides for a leave related to COVID-19 of up to 16 weeks. It also amends that Act to provide for the repeal of that regime and to provide for a quarantine leave under the medical leave regime.
Part 11 amends the National Housing Act to increase, for a period of five years, the maximum total for the outstanding insured amounts of all insured loans.
Part 12 amends the Patent Act to, among other things, provide that the Commissioner must, on the application of the Minister of Health, authorize the Government of Canada and any person specified in the application to make, construct, use and sell a patented invention to the extent necessary to respond to a public health emergency that is a matter of national concern.
Part 13 amends the Canada Student Loans Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on a guaranteed student loan and no amount on account of principal or interest is required to be paid by the borrower.
Part 14 amends the Farm Credit Canada Act to authorize the Minister of Finance to determine the limit on the amounts that the Minister of Finance may pay to Farm Credit Canada out of the Consolidated Revenue Fund.
Part 15 amends the Canada Student Financial Assistance Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on a student loan and no amount on account of principal or interest is required to be paid by the borrower.
Part 16 amends the Business Development Bank of Canada Act to authorize the Minister of Finance to determine the limit on the aggregate of the paid-in capital — and any related contributed surplus — of the Business Development Bank and any proceeds prescribed as equity.
Part 17 amends the Apprentice Loans Act to provide that, during the period that begins on March 30, 2020 and ends on September 30, 2020, no interest is payable by a borrower on an apprentice loan and no amount on account of principal or interest is required to be paid by a borrower.
Division 1 of Part 18 amends the Employment Insurance Act to give the Minister of Employment and Social Development the power to make interim orders for the purpose of mitigating the economic effects of COVID-19.
Division 2 of Part 18 provides that every reference in any provision of the Employment Insurance Act and of regulations made under it to a certificate issued by a medical doctor or other medical professional or medical practitioner or by a nurse practitioner is deemed to be of no effect and that any benefit that would have been payable to a claimant had such a certificate been issued is payable to the claimant if the Canada Employment Insurance Commission is satisfied that the claimant is entitled to the benefit.
1 This Act may be cited as the COVID-19 Emergency Response Act .
PART 1 Income Tax Act and Income Tax Regulations
R.S., c. 1 (5th Supp.) Income Tax Act
2 (1) Section 122.5 of the Income Tax Act is amended by adding the following after subsection (3):
Marginal note:COVID-19 — additional deemed payment
(3.001) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount determined by the formula
0.5(A − B)
(a) $580,
(b) $580 for the qualified relation, if any, of the individual in relation to the specified month,
(c) if the individual has no qualified relation in relation to the specified month and is entitled to deduct an amount for the taxation year under subsection 118(1) because of paragraph (b) of the description of B in that subsection in respect of a qualified dependant of the individual in relation to the specified month, $580,
(d) $306 times the number of qualified dependants of the individual in relation to the specified month, other than a qualified dependant in respect of whom an amount is included under paragraph (c) in computing the total for the specified month,
(e) if the individual has no qualified relation and has one or more qualified dependants, in relation to the specified month, $306, and
(f) if the individual has no qualified relation and no qualified dependant, in relation to the specified month, the lesser of $306 and 2% of the amount, if any, by which the individual’s income for the taxation year exceeds $9,412; and
is 5% of the amount, if any, by which the individual’s adjusted income for the taxation year in relation to the specified month exceeds $37,789.
(2) Section 122.5 of the Act is amended by adding the following after subsection (3.01):
Marginal note:COVID-19 — shared-custody parent
(3.02) Notwithstanding subsection (3.001), if an eligible individual is a shared-custody parent (within the meaning assigned by section 122.6, but with the words qualified dependant in that section having the meaning assigned by subsection (1)) in respect of one or more qualified dependants at the beginning of a month, the amount deemed by subsection (3.001) to have been paid during the specified month is equal to the amount determined by the following formula:
0.5(A + B)
is the amount determined by the formula in subsection (3.001), calculated without reference to this subsection; and
is the amount determined by the formula in subsection (3.001), calculated without reference to this subsection and subparagraph (b)(ii) of the definition eligible individual in section 122.6.
(3) Section 122.5 of the Act is amended by adding the following after subsection (4):
Marginal note:COVID-19 — month specified
(4.1) Notwithstanding subsection (4) and for the purposes of this section, the month specified in subsection (3.001) is May 2020 (or an earlier month designated by the Minister) and the taxation year is the 2018 taxation year.
3 Section 122.61 of the Act is amended by adding the following after subsection (1):
Marginal note:COVID-19 — additional amount
(1.01) If the month referred to in subsection (1) is May 2020, each amount expressed in dollars referred to in paragraphs (a) and (b) of the description of E in subsection (1) is deemed, for that month, to be equal to that amount (as adjusted under subsection (5)) plus an additional amount of $3,600. For greater certainty, the adjustment in subsection (5) shall not take into account this additional amount.
4 Section 146.3 of the Act is amended by adding the following after subsection (1.3):
Marginal note:Adjusted minimum amount for 2020
(1.4) The minimum amount under a retirement income fund for 2020 is 75% of the amount that would, in the absence of this subsection, be the minimum amount under the fund for the year.
(1.5) Subsection (1.4) does not apply to a retirement income fund for the purposes of subsections (5.1) and 153(1) and the definition periodic pension payment in section 5 of the Income Tax Conventions Interpretation Act .
5 (1) Paragraph 152(1)(b) of the Act is replaced by the following:
(b) the amount of tax, if any, deemed by subsection 120(2) or (2.2), 122.5(3) or (3.001), 122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), 125.4(3), 125.5(3), 125.6(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year.
(2) Paragraph 152(1.2)(d) of the Act is replaced by the following:
(d) if the Minister determines the amount deemed by subsection 122.5(3) or (3.001) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister.
(3) Paragraph 152(4.2)(b) of the Act is replaced by the following:
(b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3) or (3.001), 122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
6 (1) Section 153 of the Act is amended by adding the following after subsection (1.01):
Marginal note:COVID-19 — deemed remittance
(1.02) For the purposes of this Act, if an eligible employer pays, at a particular time that is within the eligible period, eligible remuneration in respect of which a particular amount is required to be deducted or withheld under subsection (1), then the eligible employer is deemed to have remitted to the Receiver General at the particular time in respect of the particular amount, an amount equal to the least of
is the prescribed amount, and
is the total of all amounts, each of which is an amount deemed to have been remitted by the eligible employer under this subsection prior to the particular time (and, if more than one such payment is made at the particular time, the eligible employer may designate the order in which the amounts are considered to have been paid),
is the prescribed percentage, and
is the amount of the eligible remuneration, and
is the total number of eligible employees employed by the eligible employer during the eligible period.
Marginal note:Definitions — subsection (1.02)
(1.03) The following definitions apply for the purposes of this subsection and subsection (1.02).
eligible employee means an individual who is employed in Canada. (employé admissible)
eligible employer means a person or partnership that
(a) employs one or more eligible employees;
(b) has, on March 18, 2020, a business number in respect of which the person or partnership is registered with the Minister to make remittances required under this section; and
(c) is any of
(i) a Canadian-controlled private corporation for the purposes of section 125 that
(A) would have a business limit for its last taxation year that ended before the start of the eligible period greater than nil, if the amount determined for paragraph 125(5.1)(b) were deemed to be nil, or
(B) if the corporation does not have a taxation year that ended before the start of the eligible period, would meet the condition in clause (A) if its taxation year ended immediately before the start of the eligible period,
(ii) an individual (other than a trust),
(iii) a partnership, all of the members of which are described in subparagraphs (i) to (iii) or (v),
(iv) a person exempt from tax under Part I because of paragraph 149(1)(l), and
(v) a registered charity. (employeur admissible)
eligible period
eligible period means the period beginning on March 18, 2020 and that ends on June 19, 2020. (période d’admissibilité)
eligible remuneration means salary, wages or other remuneration paid to an eligible employee during the eligible period. (rémunération admissible)
Marginal note:Deemed remittances under subsection (1.02)
(1.04) For greater certainty, amounts deemed under subsection (1.02) to have been remitted to the Receiver General are deemed to not be held in trust under subsections 227(4) and (4.1).
2 - PART 1 - Income Tax Act and Income Tax Regulations
7 - Income Tax Regulations
8 - PART 2 - Canada Emergency Response Benefit Act
9 - PART 3 - Public Health Events of National Concern Payments Act
9 - Enactment of Act
12 - PART 4 - Canada Deposit Insurance Corporation Act
12 - Amendments to the Act
16 - PART 5 - Canada Mortgage and Housing Corporation Act
17 - PART 6 - Export Development Act
17 - Amendments to the Act
21 - Suspension of Certain Provisions of the Export Development Canada Exercise of Certain Powers Regulations
22 - PART 7 - Federal-Provincial Fiscal Arrangements Act
23 - PART 8 - Financial Administration Act
23 - Amendments to the Act
29 - Related Amendments to the Borrowing Authority Act
32 - Consequential Amendment to the Canada Deposit Insurance Corporation Act
33 - PART 9 - Food and Drugs Act
33 - Amendments to the Act
35 - Coming into Force
36 - PART 10 - Canada Labour Code
36 - Amendments to the Act
44 - Consequential Amendment to the Budget Implementation Act, 2018, No. 2
45 - Coordinating Amendments
46 - Coming into Force
47 - PART 11 - National Housing Act
47 - Amendments to the Act
50 - Coming into Force
51 - PART 12 - Patent Act
52 - PART 13 - Canada Student Loans Act
53 - PART 14 - Farm Credit Canada Act
54 - PART 15 - Canada Student Financial Assistance Act
55 - PART 16 - Business Development Bank of Canada Act
56 - PART 17 - Apprentice Loans Act
57 - PART 18 - Employment Insurance
57 - DIVISION 1 - Employment Insurance Act
58 - DIVISION 2 - Medical Certificates
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