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+Page 1 
+First Session, Forty-fourth Parliament,
+70 Elizabeth II, 2021
+STATUTES OF CANADA 2021
+CHAPTER 26
+An Act to provide further support in
+response to COVID-19
+ASSENTED TO
+DECEMBER 17, 2021
+BILL C-2
+
+Page 2 
+RECOMMENDATION
+Her Excellency the Governor General recommends to the House
+of Commons the appropriation of public revenue under the cir-
+cumstances, in the manner and for the purposes set out in a
+measure entitled “An Act to provide further support in response
+to COVID-19”.
+SUMMARY
+Part 1 amends the Income Tax Act and the Income Tax Regula-
+tions to extend subsidies under the Canada Emergency Wage
+Subsidy (CEWS), the Canada Emergency Rent Subsidy (CERS),
+and the Canada Recovery Hiring Program until May 7, 2022, as
+part of the response to the COVID-19 pandemic. Support under
+the CEWS and the CERS would be available to the tourism and
+hospitality sector and to the hardest-hit organizations that face
+significant revenue declines. Eligible entities under these rules
+would need to demonstrate a revenue decline over the course of
+12 months of the pandemic, as well as a current-month revenue
+decline. In addition, organizations subject to a qualifying public
+health restriction would be eligible for support, if they have one
+or more locations subject to a public health restriction lasting for
+at least seven days that requires them to cease some or all of
+their activities. Part 1 also allows the government to extend the
+subsidies by regulation but no later than July 2, 2022.
+Part 2 enacts the Canada Worker Lockdown Benefit Act to autho-
+rize the payment of the Canada worker lockdown benefit in re-
+gions where a lockdown is imposed for reasons related to
+COVID-19. It also makes consequential amendments to the In-
+come Tax Act and the Income Tax Regulations.
+Part 3 amends the Canada Recovery Benefits Act to, among oth-
+er things,
+(a) extend the period within which a person may be eligible
+for a Canada recovery sickness benefit or a Canada recovery
+caregiving benefit;
+(b) increase the maximum number of weeks in respect of
+which a Canada recovery sickness benefit is payable to a per-
+son from four to six; and
+(c) increase the maximum number of weeks in respect of
+which a Canada recovery caregiving benefit is payable to a
+person from 42 to 44.
+It also makes a related amendment to the Canada Recovery Ben-
+efits Regulations.
+Available on the House of Commons website at the following address:
+www.ourcommons.ca
+2021
+
+Page 3 
+Part 3.1 provides for the completion of a performance audit and
+tabling of a report by the Auditor General of Canada in respect of
+certain benefits.
+Part 4 amends the Canada Labour Code to, among other things,
+create a regime that provides for a leave of absence related to
+COVID-19 under which an employee may take
+(a) up to six weeks if they are unable to work because,
+among other things, they have contracted COVID-19, have
+underlying conditions that in the opinion of certain persons
+or entities would make them more susceptible to COVID-19 or
+have isolated themselves on the advice of certain persons or
+entities for reasons related to COVID-19; and
+(b) up to 44 weeks if they are unable to work because, for
+certain reasons related to COVID-19, they must care for a
+child who is under the age of 12 or a family member who re-
+quires supervised care.
+It also makes a related amendment to the Budget Implementa-
+tion Act, 2021, No. 1.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+SUMMARY
+
+Page 4 
+
+Page 5 
+TABLE OF PROVISIONS
+An Act to provide further support in response to
+COVID-19
+PART 1
+Income Tax Act
+1
+PART 2
+Canada Worker Lockdown Benefit Act
+Enactment of Act
+Enactment
+5
+An Act establishing the Canada
+worker lockdown benefit
+Short Title
+Canada Worker Lockdown Benefit Act
+1
+Definitions
+Definitions
+2
+PART 1
+Canada Worker Lockdown Benefit
+Designation of region
+3
+Eligibility
+4
+Application
+5
+Attestation
+6
+Obligation to provide information
+7
+Payment of benefit
+8
+Amount of payment
+9
+PART 2
+General
+Regulations
+10
+Replacement of May 7, 2022
+11
+Social Insurance Number
+12
+Provision of information and documents
+13
+Minister of Health
+14
+2021
+
+Page 6 
+Payments cannot be charged, etc.
+15
+Return of erroneous payment or overpayment
+16
+Garnishment — financial institution
+17
+Reconsideration of application
+18
+Request for review
+19
+Certificate of default
+20
+Limitation or prescription period
+21
+No interest payable
+22
+Violations
+23
+Limitation of imposition of penalties
+24
+Rescission or reduction of penalty
+25
+Recovery as debt due to Her Majesty
+26
+Offences
+27
+Designation — investigators
+28
+Consolidated Revenue Fund
+29
+Consequential Amendments
+6
+PART 3
+Canada Recovery Benefits Act
+9
+PART 3.1
+Review of Acts
+19.1
+PART 4
+Canada Labour Code
+20
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+TABLE OF PROVISIONS
+
+Page 7 
+70 ELIZABETH II
+CHAPTER 26
+An Act to provide further support in response to
+COVID-19
+[Assented to 17th December, 2021]
+Her Majesty, by and with the advice and consent of
+the Senate and House of Commons of Canada,
+enacts as follows:
+PART 1
+R.S., c. 1 (5th Supp.)
+Income Tax Act
+Amendments to the Act
+1 (1) The portion of subsection 125.7(1) of the In-
+come Tax Act before the definition baseline remu-
+neration is replaced by the following:
+Definitions
+(1) The following definitions apply in this section and in
+subsections 163(2.901) and (2.902).
+(2) Paragraphs (j) and (k) of the definition base
+percentage in subsection 125.7(1) of the Act are re-
+placed by the following:
+(j) for the twentieth qualifying period,
+(i) if the eligible entity’s revenue reduction percent-
+age is greater than or equal to 50%, 25%, and
+(ii) in any other case, the percentage determined by
+the formula
+0.625 × (A − 10%)
+where
+A
+is the revenue reduction percentage;
+(k) for the twenty-first qualifying period,
+2021
+
+Page 8 
+(i) if the eligible entity’s revenue reduction percent-
+age is greater than or equal to 50%, 10%, and
+(ii) in any other case, the percentage determined by
+the formula
+0.25 × (A − 10%)
+where
+A
+is the revenue reduction percentage;
+(l) for the twenty-second qualifying period to the
+twenty-sixth qualifying period,
+(i) the lesser of 75% and the eligible entity’s rev-
+enue reduction percentage for the qualifying peri-
+od, if, for the qualifying period,
+(A) the eligible entity’s revenue reduction per-
+centage is greater than or equal to 40%, and
+(B) either of the following conditions is met:
+(I) the eligible entity is a qualifying tourism or
+hospitality entity, or
+(II) the eligible entity is subject to a qualifying
+public health restriction,
+(ii) if subparagraph (i) does not apply to the eligible
+entity, the eligible entity’s revenue reduction per-
+centage for the qualifying period is greater than or
+equal to 50% and the prior year revenue decline of
+the eligible entity is greater than or equal to 50%,
+the lesser of 50% and the percentage determined by
+the formula
+1.6 × (A − 50%) + 10%
+where
+A
+is the eligible entity’s revenue reduction per-
+centage for the qualifying period, and
+(iii) in any other case, nil;
+(m) for the twenty-seventh qualifying period and the
+twenty-eighth qualifying period,
+(i) the lesser of 37.5% and one half of the eligible
+entity’s revenue reduction percentage for the quali-
+fying period, if, for the qualifying period,
+(A) the eligible entity’s revenue reduction per-
+centage is greater than or equal to 40%, and
+(B) either of the following conditions is met:
+(I) the eligible entity is a qualifying tourism or
+hospitality entity, or
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 9 
+(II) the eligible entity is subject to a qualifying
+public health restriction,
+(ii) if subparagraph (i) does not apply to the eligible
+entity, the eligible entity’s revenue reduction per-
+centage is for the qualifying period greater than or
+equal to 50% and the prior year revenue decline of
+the eligible entity is greater than or equal to 50%,
+the lesser of 25% and the percentage determined by
+the formula
+0.8 × (A − 50%) + 5%
+where
+A
+is the eligible entity’s revenue reduction per-
+centage for the qualifying period, and
+(iii) in any other case, nil; and
+(n) for a qualifying period after the twentieth qualify-
+ing period, a percentage determined by regulation in
+respect of the eligible entity for the qualifying period
+or, for a qualifying period after the twenty-eighth
+qualifying period, if there is no percentage determined
+by regulation for the qualifying period, nil. (pourcen-
+tage de base)
+(3) The definition current reference period in sub-
+section 125.7(1) of the Act is amended by striking
+out “and” at the end of paragraph (c.991) and by
+adding the following after that paragraph:
+(c.992) for the twenty-third qualifying period, De-
+cember 2021;
+(c.993) for the twenty-fourth qualifying period, Jan-
+uary 2022;
+(c.994) for the twenty-fifth qualifying period, Febru-
+ary 2022;
+(c.995) for the twenty-sixth qualifying period, March
+2022;
+(c.996) for the twenty-seventh qualifying period,
+April 2022;
+(c.997) for the twenty-eighth qualifying period, May
+2022; and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 10 
+(4) Subparagraph (i) of the description of A in
+paragraph (b) of the definition executive compen-
+sation repayment amount in subsection 125.7(1) of
+the Act is replaced by the following:
+(i) a percentage assigned to the eligible entity under
+an agreement in respect of the seventeenth qualifying
+period to the twenty-third qualifying period if
+(A) the agreement is entered into by
+(I) the eligible entity,
+(II) an eligible entity, shares of the capital stock
+of which are listed or traded on a stock exchange
+or other public market, that controls the eligible
+entity (referred to in this definition as the “pub-
+lic parent corporation”), if the public parent cor-
+poration received a deemed overpayment under
+subsection (2) in respect of any of the seven-
+teenth qualifying period to the twenty-third
+qualifying period, and
+(III) each other eligible entity that received a
+deemed overpayment under subsection (2) in re-
+spect of any of the seventeenth qualifying period
+to the twenty-third qualifying period and was
+controlled in that period by the eligible entity or
+the public parent corporation, if any,
+(B) the agreement is filed in prescribed form and
+manner with the Minister,
+(C) the agreement assigns, for the purposes of this
+definition, a percentage in respect of each eligible
+entity referred to in clause (A) of this subpara-
+graph,
+(D) the total of all the percentages assigned under
+the agreement equals 100%, and
+(E) the percentage allocated to any eligible entity
+under the agreement would not result in an amount
+allocated to the eligible entity in excess of the total
+of all amounts of deemed overpayments of the eligi-
+ble entity under subsection (2) for any of the seven-
+teenth qualifying period to the twenty-third qualify-
+ing period,
+(i.1) a percentage assigned to the eligible entity under
+an agreement in respect of the twenty-fourth qualify-
+ing period and any subsequent qualifying period if
+(A) the agreement is entered into by
+(I) the eligible entity,
+(II) the public parent corporation, if the public
+parent corporation received a deemed overpay-
+ment under subsection (2) in respect of the
+twenty-fourth qualifying period or any subse-
+quent qualifying period, and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 11 
+(III) each other eligible entity that received a
+deemed overpayment under subsection (2) in re-
+spect of the twenty-fourth qualifying period or
+any subsequent qualifying period and was con-
+trolled in that period by the eligible entity or the
+public parent corporation, if any,
+(B) the agreement is filed in prescribed form and
+manner with the Minister,
+(C) the agreement assigns, for the purposes of this
+definition, a percentage in respect of each eligible
+entity referred to in clause (A) of this subpara-
+graph,
+(D) the total of all the percentages assigned under
+the agreement equals 100%, and
+(E) the percentage allocated to any eligible entity
+under the agreement would not result in an amount
+allocated to the eligible entity in excess of the total
+of all amounts of deemed overpayments of the eligi-
+ble entity under subsection (2) for the twenty-
+fourth qualifying period and any subsequent quali-
+fying period, and
+(5) The description of B in paragraph (b) of the
+definition 
+executive 
+compensation 
+repayment
+amount in subsection 125.7(1) of the Act is re-
+placed by the following:
+B
+is
+(i) for the seventeenth qualifying period to the
+twenty-third qualifying period, the lesser of
+(A) the total of all amounts each of which is an
+amount of a deemed overpayment under sub-
+section (2) for each of the eligible entities de-
+scribed in clause (i)(A) of the description of A
+for the seventeenth qualifying period to the
+twenty-third qualifying period, other than
+amounts in respect of employees on leave with
+pay, and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 12 
+(B) the amount determined by the formula
+C − D
+where
+C
+is the executive remuneration of the eligi-
+ble entity, or of the public parent corpora-
+tion that controls the eligible entity, if any,
+for the 2021 calendar year (prorated based
+upon the number of days of the eligible en-
+tity’s, or the public parent corporation’s,
+fiscal periods in the calendar year, if those
+fiscal periods are not the calendar year),
+and
+D
+is the executive remuneration of the eligi-
+ble entity, or of the public parent corpora-
+tion that controls the eligible entity, if any,
+for the 2019 calendar year (prorated based
+upon the number of days of the eligible en-
+tity’s, or the public parent corporation’s,
+fiscal periods in the calendar year, if those
+fiscal periods are not the calendar year),
+and
+(ii) for the twenty-fourth qualifying period and
+any subsequent qualifying period, the lesser of
+(A) the total of all amounts each of which is an
+amount of a deemed overpayment under sub-
+section (2) for each of the eligible entities de-
+scribed in clause (i.1)(A) of the description of A
+for the twenty-fourth qualifying period and any
+subsequent qualifying period, other than
+amounts in respect of employees on leave with
+pay, and
+(B) the amount determined by the formula
+E + F − G
+where
+E
+is the amount, if any, by which the amount
+determined under clause (i)(B) exceeds the
+amount determined under clause (i)(A),
+F
+is the executive remuneration of the eligi-
+ble entity, or of the public parent corpora-
+tion that controls the eligible entity, if any,
+for the 2022 calendar year (prorated based
+upon the number of days of the eligible en-
+tity’s, or the public parent corporation’s,
+fiscal periods in the calendar year, if those
+fiscal periods are not the calendar year),
+and
+G
+is the executive remuneration of the eligi-
+ble entity, or of the public parent corpora-
+tion that controls the eligible entity, if any,
+for the 2019 calendar year (prorated based
+upon the number of days of the eligible
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 13 
+entity’s, or the public parent corporation’s,
+fiscal periods in the calendar year, if those
+fiscal periods are not the calendar year).
+(montant du remboursement de la ré-
+munération de la haute direction)
+(6) Paragraph (a) of the definition prior reference
+period in subsection 125.7(1) of the Act is amended
+by striking out “and” at the end of subparagraph
+(xxi) and by adding the following after subpara-
+graph (xxii):
+(xxiii) for the twenty-third qualifying period, De-
+cember 2019,
+(xxiv) for the twenty-fourth qualifying period, Jan-
+uary 2020,
+(xxv) for the twenty-fifth qualifying period, Febru-
+ary 2020,
+(xxvi) for the twenty-sixth qualifying period,
+March 2019,
+(xxvii) for the twenty-seventh qualifying period,
+April 2019, and
+(xxviii) for the twenty-eighth qualifying period,
+May 2019;
+(7) Subparagraphs (b)(i) and (ii) of the definition
+prior reference period in subsection 125.7(1) of the
+Act are replaced by the following:
+(i) on March 1, 2019, the eligible entity was not car-
+rying on business or otherwise carrying on its ordi-
+nary activities and the qualifying period is any of
+the first qualifying period to the fourth qualifying
+period, or
+(ii) the qualifying period is any of
+(A) the first qualifying period to the fourth qual-
+ifying period and the eligible entity elects for all
+of the first qualifying period to the third qualify-
+ing period,
+(B) the fifth qualifying period to the qualifying
+period referred to in paragraph (d) of the defini-
+tion qualifying period and the eligible entity
+elects for all of those qualifying periods,
+(C) the fourteenth qualifying period to the sev-
+enteenth qualifying period, if
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 14 
+(I) on March 1, 2019, the eligible entity was
+not carrying on business or otherwise carry-
+ing on its ordinary activities, and
+(II) the eligible entity elects for all of those
+qualifying periods, or
+(D) the twenty-sixth qualifying period to the
+twenty-eighth qualifying period, if
+(I) on March 1, 2019, the eligible entity was
+not carrying on business or otherwise carry-
+ing on its ordinary activities, and
+(II) the eligible entity elects for all of those
+qualifying periods; and
+(8) The definition qualifying period in subsection
+125.7(1) of the Act is amended by striking out
+“and” at the end of paragraph (c.991) and by re-
+placing paragraph (d) with the following:
+(c.992) the period that begins on November 21, 2021
+and ends on December 18, 2021 (referred to in this
+section as the “twenty-third qualifying period”);
+(c.993) the period that begins on December 19, 2021
+and ends on January 15, 2022 (referred to in this sec-
+tion as the “twenty-fourth qualifying period”);
+(c.994) the period that begins on January 16, 2022
+and ends on February 12, 2022 (referred to in this sec-
+tion as the “twenty-fifth qualifying period”);
+(c.995) the period that begins on February 13, 2022
+and ends on March 12, 2022 (referred to in this section
+as the “twenty-sixth qualifying period”);
+(c.996) the period that begins on March 13, 2022 and
+ends on April 9, 2022 (referred to in this section as the
+“twenty-seventh qualifying period”);
+(c.997) the period that begins on April 10, 2022 and
+ends on May 7, 2022 (referred to in this section as the
+“twenty-eighth qualifying period”); and
+(d) a prescribed period that ends no later than July 2,
+2022. (période d’admissibilité)
+(9) Paragraph (b) of the definition qualifying re-
+covery entity in subsection 125.7(1) of the Act is re-
+placed by the following:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 15 
+(b) it would be a qualifying entity for the qualifying
+period if the definition qualifying entity were read
+without reference to its paragraph (a);
+(10) Subparagraph (e)(ii) of the definition qualify-
+ing recovery entity in subsection 125.7(1) of the Act
+is replaced by the following:
+(ii) greater than 10% (or a percentage determined
+by regulation for the qualifying period), if it is any
+of the eighteenth qualifying period and subsequent
+qualifying periods. (entité de relance admissible)
+(11) Paragraph (d) of the definition recovery
+wage subsidy rate in subsection 125.7(1) of the Act
+is replaced by the following:
+(d) for any of the twenty-second qualifying period and
+subsequent qualifying periods, 50% or a percentage
+determined by regulation for the qualifying period.
+(taux de subvention salariale de relance)
+(12) The portion of paragraph (a.1) of the defini-
+tion rent subsidy percentage in subsection 125.7(1)
+of the Act before the formula is replaced by the
+following:
+(a.1) if the qualifying period is any of the eighteenth
+qualifying period to the twenty-eighth qualifying peri-
+od, the percentage determined by the formula
+(13) Paragraph (b) of the definition rent subsidy
+percentage in subsection 125.7(1) of the Act is re-
+placed by the following:
+(b) for a qualifying period after the twenty-eighth
+qualifying period, a percentage determined by regula-
+tion in respect of the eligible entity or, if there is no
+percentage determined by regulation for the qualifying
+period, nil. (pourcentage de subvention pour le
+loyer)
+(14) The description of A in the definition rent
+top-up percentage in subsection 125.7(1) of the Act
+is replaced by the following:
+A
+is 25%, or a prescribed percentage, for any of the
+eighth qualifying period to the twenty-eighth qualify-
+ing period and nil, or a prescribed percentage, for
+any subsequent qualifying period,
+(15) Paragraphs (e) and (f) of the definition top-
+up percentage in subsection 125.7(1) of the Act are
+replaced by the following:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 16 
+(e) for the twentieth qualifying period, the lesser of
+15% and the percentage determined by the formula
+0.75 × (A − 50%)
+where
+A
+is the entity’s top-up revenue reduction percent-
+age for the qualifying period;
+(f) for the twenty-first qualifying period, the lesser of
+10% and the percentage determined by the formula
+0.5 × (A − 50%)
+where
+A
+is the entity’s top-up revenue reduction percent-
+age for the qualifying period; and
+(g) for each qualifying period after the twenty-first
+qualifying period, nil. (pourcentage compensatoire)
+(16) Subsection 125.7(1) of the Act is amended by
+adding the following in alphabetical order:
+prior year revenue decline, of an eligible entity means,
+the average of all percentages each of which would, if the
+Act were read without reference to subsection 125.7(9)
+and section 257, be the revenue reduction percentage of
+the eligible entity for a qualifying period
+(a) that is any of the first qualifying period to the thir-
+teenth qualifying period (but including only one of the
+tenth qualifying period or the eleventh qualifying peri-
+od); and
+(b) throughout which the eligible entity was
+(i) carrying on its ordinary activities, or
+(ii) not carrying on its ordinary activities because of
+a public health restriction. (réduction du revenu
+d’une année antérieure)
+qualifying public health restriction, of an eligible entity
+for a qualifying period, means that
+(a) one or more qualifying properties of the eligible
+entity — or of one or more specified tenants (within
+the meaning of the definition public health restric-
+tion) of the eligible entity — is subject to a public
+health restriction for at least seven days in the qualify-
+ing period; and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 17 
+(b) it is reasonable to conclude that at least approxi-
+mately 25% of the qualifying revenues of the eligible
+entity — together with the qualifying revenues of any
+specified tenants of the eligible entity — for the prior
+reference period were derived from the restricted ac-
+tivities. (restrictions sanitaires admissibles)
+qualifying tourism or hospitality entity, for a qualify-
+ing period, has the meaning assigned by regulation. (en-
+tité touristique ou d’accueil admissible)
+(17) The portion of paragraph (a) of the descrip-
+tion of D in subsection 125.7(2) of the Act before
+subparagraph (i) is replaced by the following:
+(a) nil, if the qualifying period is any of the fifth quali-
+fying period to the nineteenth qualifying period, un-
+less
+(18) The description of D in subsection 125.7(2) of
+the Act is amended by striking out “and” at the
+end of paragraph (a) and by adding the following
+after that paragraph:
+(a.1) nil, if the qualifying period is after the nine-
+teenth qualifying period, and
+(18.1) Section 125.7 of the Act is amended by
+adding the following after subsection (2):
+Exception
+(2.01) Despite subsection (2), no overpayment on ac-
+count of a qualifying entity’s liability under this Part for
+the taxation year in which the qualifying period ends is
+deemed to have arisen with respect to a qualifying entity
+that is a publicly traded company or a subsidiary of such
+a company if, in the qualifying period, it paid taxable div-
+idends to an individual who is a holder of common
+shares of the company or of the subsidiary of the compa-
+ny.
+(19) The formula in paragraph (b) of the descrip-
+tion of D in subsection 125.7(2.1) of the Act is re-
+placed by the following:
+E × E.1
+(20) Paragraph (b) of the description of D in sub-
+section 125.7(2.1) of the Act is amended by adding
+the following after the description of E:
+E.1
+is
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 18 
+(i) $300,000 for the eighth qualifying period to the
+twenty-first qualifying period, and
+(ii) $1,000,000 for the twenty-second qualifying
+period and subsequent qualifying periods; and
+(21) The portion of subsection 125.7(14) of the Act
+before the formula is replaced by the following:
+Executive compensation
+(14) The amount of a refund made by the Minister to an
+eligible entity in respect of a deemed overpayment under
+subsection (2) on a particular date under subsection
+164(1.6), in respect of any of the seventeenth qualifying
+period to the twenty-third qualifying period, is deemed to
+be an amount that has been refunded to the eligible enti-
+ty on that particular date (for the taxation year in which
+the refund was made) in excess of the amount to which
+the eligible entity was entitled as a refund under this Act
+to the extent of the lesser of the amount of the refund and
+the amount determined by the formula
+(22) Section 125.7 of the Act is amended by adding
+the following after subsection (14):
+Executive compensation
+(14.1) The amount of a refund made by the Minister to
+an eligible entity in respect of a deemed overpayment un-
+der subsection (2) on a particular date under subsection
+164(1.6), in respect of any of the twenty-fourth qualifying
+period and any subsequent qualifying period, is deemed
+to be an amount that has been refunded to the eligible
+entity on that particular date (for the taxation year in
+which the refund was made) in excess of the amount to
+which the eligible entity was entitled as a refund under
+this Act to the extent of the lesser of the amount of the re-
+fund and the amount determined by the formula
+A − B
+where
+A
+is the greater of
+(a) the 
+executive 
+compensation 
+repayment
+amount of the eligible entity, and
+(b) with respect to a qualifying entity that is a
+publicly traded company or a subsidiary of such a
+company, the amount of taxable dividends paid by
+the company or its subsidiary to an individual
+who is a holder of common shares of the company
+or of the subsidiary of the company; and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Section  
+1
+
+Page 19 
+B
+is the total of all amounts deemed to be an excess re-
+fund to the eligible entity under this subsection in re-
+spect of refunds made after the particular date.
+(23) Subsections (17) and (18) are deemed to have
+come into force on August 29, 2021.
+C.R.C., c. 945
+Related Amendments to the Income
+Tax Regulations
+2 Section 8901.1 of the Income Tax Regulations is
+renumbered as subsection 8901.1(1) and the fol-
+lowing is added after that subsection:
+(2) For the purposes of subsection 125.7(1) of the Act,
+qualifying tourism or hospitality entity, for a qualifying
+period, means an eligible entity that meets the following
+conditions:
+(a) the entity has a prior year revenue decline greater
+than or equal to 40%; and
+(b) the total of all amounts, each of which is the eligi-
+ble entity’s qualifying revenue for the prior reference
+period for any of the first qualifying period to the thir-
+teenth qualifying period (but including only one of the
+tenth qualifying period or the eleventh qualifying peri-
+od), was earned primarily from carrying on one or
+more of the following activities:
+(i) operating or managing a facility providing short-
+term lodging, such as a hotel, a motel, a cottage, a
+bed and breakfast or a youth hostel,
+(ii) preparing and serving meals, snacks and bever-
+ages made to order for immediate consumption on
+or off the premises,
+(A) such as a restaurant, a food truck, a cafete-
+ria, a caterer, a coffee shop, a food concession, a
+bar, a pub or a nightclub, and
+(B) for greater certainty, not including the oper-
+ation of a facility primarily engaged in retailing
+food or beverage products, such as a supermar-
+ket or a convenience store,
+(iii) operating a travel agency or as a tour operator,
+including:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Amendments to the Act
+Sections 1-2
+
+Page 20 
+(A) acting as an agent for tour operators, trans-
+portation companies and short-term lodging es-
+tablishments in selling travel, tour and accom-
+modation services, or
+(B) arranging, assembling and marketing tours,
+(iv) organizing, promoting, hosting, supporting or
+participating in events that meet the artistic or cul-
+tural interests of their patrons, including live per-
+formances or exhibits intended for public viewing,
+(v) preserving and exhibiting objects, sites and nat-
+ural wonders of historical, cultural or educational
+value, such as the operation of a museum, a historic
+and heritage site, a zoo, a botanical garden or a na-
+ture park,
+(vi) organizing, promoting or supporting scenic
+and sightseeing tours, such as sightseeing or dinner
+cruises, steam train excursions, horse-drawn sight-
+seeing rides, air-boat rides, hot-air balloon rides or
+charter fishing services,
+(vii) providing charter bus services, if
+(A) the buses do not operate on fixed routes and
+schedules, and
+(B) the entire vehicle is rented, rather than indi-
+vidual seats,
+(viii) operating or managing an amusement or
+theme park, which includes
+(A) operating a variety of attractions, such as
+mechanical rides, water rides, games, shows or
+theme exhibits, and
+(B) leasing space on a concession basis for these
+operations,
+(ix) operating or managing a facility or providing a
+service that enables patrons to participate in recre-
+ational activities,
+(A) including
+(I) fitness and recreational sports centres,
+(II) downhill and cross-country ski/snow-
+board areas, and equipment such as ski lifts
+and tows (including revenues from equipment
+rental services and ski/snowboard instruction
+services provided at the area),
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Related Amendments to the Income Tax Regulations
+Section  
+2
+
+Page 21 
+(III) the operation of docking and storage fa-
+cilities for pleasure-craft owners, with or
+without related activities, such as retailing fu-
+el and marine supplies, boat repair and main-
+tenance and rental services,
+(IV) the operation of recreation and amuse-
+ment facilities and services including estab-
+lishments primarily engaged in maintaining
+non-gambling coin-operated amusement de-
+vices, in businesses operated by others, and
+(V) other amusement activities, such as ama-
+teur sports clubs, teams or leagues, archery or
+shooting, ballroom dancing, river rafting,
+curling clubs, mini golf and bowling, and
+(B) excluding
+(I) golf, golf instruction and the ownership or
+operation of a facility that is a golf course, a
+golf driving range, or a golf clubhouse,
+(II) country clubs, and
+(III) professional sports clubs, teams or
+leagues or facilities used primarily by such or-
+ganizations,
+(x) operating or managing serviced or unserviced
+sites to accommodate campers and their equipment
+for tents, tent trailers, travel trailers and recreation-
+al vehicles, excluding mobile home sites,
+(xi) operating or managing an overnight recre-
+ational camp, such as a children’s camp, a family
+vacation camp or an outdoor adventure retreat,
+(xii) operating or managing a hunting camp or a
+fishing camp,
+(xiii) operating or managing a duty-free retail store
+at a land border crossing where the only exit route
+is to the United States,
+(xiv) operating or managing a facility that is pri-
+marily engaged in exhibiting motion pictures, such
+as a cinema or a drive-in theatre,
+(xv) operating or managing an amusement arcade,
+such as a family fun centre, an indoor play area, a
+pinball arcade or a video game arcade,
+(xvi) operating a facility allowing passengers to
+board and leave a cruise ship,
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Related Amendments to the Income Tax Regulations
+Section  
+2
+
+Page 22 
+(xvii) operating or managing an airport, including
+renting hangar space and providing baggage han-
+dling, cargo handling and aircraft parking services,
+(xviii) operating or managing a casino,
+(xix) promoting a destination or region in Canada
+for the purpose of attracting tourism,
+(xx) organizing, planning, promoting, hosting or
+supporting:
+(A) conventions, trade shows or festivals, or
+(B) weddings, parties or similar events, and
+(xxi) promoting the interests of the members of an
+industry organization or association, if the mem-
+bers are primarily engaged in activities described in
+any of subparagraphs (i) to (xx).
+3 Subsections 8901.2(2) to (7) of the Regulations
+are repealed.
+Coordinating Amendment
+4 If the Regulations Amending the Income Tax
+Regulations (COVID-19 — Twenty-Second Quali-
+fying Period) are made by the Governor in Coun-
+cil, subsections 8901.2(0.1) and (8) of the Income
+Tax Regulations are repealed.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 1 Income Tax Act
+Related Amendments to the Income Tax Regulations
+Sections 2-4
+
+Page 23 
+PART 2
+Canada Worker Lockdown
+Benefit Act
+Enactment of Act
+Enactment
+5 The Canada Worker Lockdown Benefit Act is
+enacted as follows:
+An Act establishing the Canada worker lockdown
+benefit
+Short Title
+Short title
+1 This Act may be cited as the Canada Worker Lock-
+down Benefit Act.
+Definitions
+Definitions
+2 The following definitions apply in this Act.
+benefit period means the period set out in an order
+made under subsection 3(1). (période de prestations)
+competent authority means any entity lawfully entitled
+to impose public health measures, including
+(a) the Government of Canada;
+(b) the government of a province or territory;
+(c) a municipality;
+(d) a public health authority; and
+(e) a council, government or other entity that is au-
+thorized to act on behalf of an Indigenous group, com-
+munity or people that holds rights recognized and af-
+firmed by section 35 of the Constitution Act, 1982. (au-
+torité compétente)
+COVID-19 means 
+the 
+coronavirus 
+disease 
+2019.
+(COVID-19)
+Her Majesty means Her Majesty in right of Canada. (Sa
+Majesté)
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Section  
+5
+
+Page 24 
+lockdown benefit means a Canada worker lockdown
+benefit referred to in section 8. (prestation de confine-
+ment)
+lockdown order means an order, regulation or other in-
+strument made by a competent authority
+(a) imposing, for reasons related to COVID-19, among
+other measures,
+(i) the closure to the public, in the region specified
+in the order, regulation or other instrument, of
+premises where persons carry out commercial ac-
+tivities or provide services that are not essential to
+preserving life, health, public safety or basic soci-
+etal functioning, or
+(ii) a requirement, applicable in the region speci-
+fied in the order, regulation or other instrument,
+that persons stay at home except for reasons that
+are essential to preserving life, health, public safety
+or basic societal functioning; and
+(b) non-compliance with which is an offence or may
+result in the imposition of a sanction, including an ad-
+ministrative monetary penalty. (ordre de confine-
+ment)
+lockdown region means the region designated as a
+lockdown region in an order made under subsection 3(1).
+(région confinée)
+medical practitioner means a person who is entitled to
+practise medicine under the laws of a province. (méde-
+cin)
+Minister means the Minister of Employment and Social
+Development. (ministre)
+return of income means a return of income filed or re-
+quired to be filed under Part I of the Income Tax Act in
+respect of a 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. (déclaration
+de revenu)
+week means the period of seven consecutive days begin-
+ning on and including Sunday. (semaine)
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 25 
+PART 1
+Canada Worker Lockdown
+Benefit
+Designation of region
+3 (1) The Governor in Council, on the recommendation
+of the Minister, may, for the purposes of this Act, desig-
+nate by order, for the period set out in the order, any re-
+gion in Canada as a lockdown region.
+Recommendation
+(2) The Minister may make a recommendation only if
+the Minister is of the opinion that it is in the public inter-
+est to do so and that measures referred to in subpara-
+graphs (a)(i) and (ii) of the definition lockdown order in
+section 2 that are set out in one or more lockdown orders
+apply in respect of a region for a period of at least 14 con-
+secutive days or, if a lower number of days is fixed by reg-
+ulation, that lower number of consecutive days.
+Period
+(3) The period referred to in subsection (1) must
+(a) begin on the Sunday of the week in which the mea-
+sures referred to in subsection (2) begin to apply in the
+lockdown region, and
+(b) end on the Saturday of the week in which those
+measures cease to apply in the lockdown region.
+Eligibility
+4 (1) A person is eligible for a lockdown benefit for any
+week that falls within the period beginning on October
+24, 2021 and ending on May 7, 2022 and within a benefit
+period 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 in respect of a
+week beginning in 2021, they had, 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 following sources:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 26 
+(i) employment,
+(ii) self-employment,
+(iii) benefits to which they were entitled under the
+Canada Emergency Response Benefit Act or the
+Canada Recovery Benefits Act that were paid to
+them,
+(iv) benefits, as defined in subsection 2(1) of the
+Employment Insurance Act, paid to them under
+that Act,
+(v) allowances, money or other benefits paid to
+them under a provincial plan because of pregnancy
+or in respect of the care by them of one or more of
+their newborn children or one or more children
+placed with them for the purpose of adoption, and
+(vi) any other source of income that is prescribed
+by regulation;
+(e) in the case of an application made in respect of a
+week beginning in 2022, they had, for 2020 or for 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 subpara-
+graphs (d)(i) to (vi);
+(f) for reasons related to measures imposed by a lock-
+down order that applies in a lockdown region,
+(i) they lost their employment in the period that be-
+gins on the first day on which the measures referred
+to in subsection 3(2) began to apply in the lock-
+down region and that ends on the expiry of the
+week and they were unemployed during the week,
+(ii) they were unable, during the week, to perform
+the work that they normally performed as a self-
+employed person immediately before those mea-
+sures began to apply in the lockdown region, or
+(iii) if they were employed during the week or they
+performed self-employment work during the week,
+they had a reduction of at least 50% in their average
+weekly employment income or self-employment in-
+come for the week relative to
+(A) in the case of an application made in respect
+of a week beginning in 2021, their total average
+weekly 
+employment 
+income 
+and 
+self-
+employment income for 2020 or in the 12-month
+period preceding the day on which they make the
+application, and
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 27 
+(B) in the case of an application made in respect
+of a week beginning in 2022, their total average
+weekly 
+employment 
+income 
+and 
+self-
+employment income for 2020 or for 2021 or in
+the 12-month period preceding the day on which
+they make the application;
+(g) no income referred to in any of the following sub-
+paragraphs was paid or was payable to them in respect
+of the week:
+(i) allowances, money or other benefits paid to
+them under a provincial plan because of pregnancy
+or in respect of the care by them of one or more of
+their newborn 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 under the Canada Re-
+covery Benefits Act,
+(iii) benefits, as defined in subsection 2(1) of the
+Employment Insurance Act, and
+(iv) any other income that is prescribed by regula-
+tion;
+(h) during the period beginning on the first day on
+which the measures referred to in subsection 3(2) be-
+gan to apply in the lockdown region and ending on the
+expiry of the week, they have not quit their employ-
+ment or voluntarily ceased to work, unless it was rea-
+sonable to do so, and they have not
+(i) failed to return to their employment when it was
+reasonable to do so, if their employer had made a
+request,
+(ii) failed to resume self-employment when it was
+reasonable to do so, or
+(iii) declined a reasonable offer to work in respect
+of work that would have started during the week;
+(i) they were not, at any time during the week, re-
+quired 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 out-
+side Canada was to
+(A) receive a medical treatment that has been
+certified by a medical practitioner to be neces-
+sary, or
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 28 
+(B) accompany a person who has been certified
+by a medical practitioner to be incapable of trav-
+elling 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; and
+(j) they have filed a return of income in respect of the
+2020 taxation year.
+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.
+COVID-19 vaccination — paragraph (1)(f)
+(3) Despite paragraph (1)(f), a person is not eligible for a
+lockdown benefit if they lost their employment, were un-
+able to perform self-employment work or had a reduction
+in income because they refused to comply with a require-
+ment to be vaccinated against COVID-19.
+COVID-19 vaccination — paragraph (1)(h)
+(4) For the purposes of paragraph (1)(h), the refusal by a
+person to comply with a requirement to be vaccinated
+against COVID-19 is not a reasonable excuse to have quit
+their employment or voluntarily ceased to work or to
+have done anything referred to in subparagraphs
+(1)(h)(i) to (iii).
+2021 return of income
+(5) Despite subsection (1), a person who is paid a lock-
+down benefit in respect of a week beginning in 2021 who
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 29 
+does not file a return of income for the 2021 taxation year
+by December 31, 2022 is deemed not to have been enti-
+tled to the lockdown benefit in respect of the week.
+2021 and 2022 returns of income
+(6) Despite subsection (1), a person who is paid a lock-
+down benefit in respect of a week beginning in 2022 who
+does not file a return of income for the 2021 and 2022 tax-
+ation years by December 31, 2023 is deemed not to have
+been entitled to the lockdown benefit in respect of that
+week.
+Application
+5 (1) A person may, in the form and manner established
+by the Minister, apply for a lockdown benefit for any
+week that falls within the period beginning on October
+24, 2021 and ending on May 7, 2022 and within a benefit
+period.
+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 re-
+lation to any week that 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.
+Attestation
+6 (1) Subject to subsection (2), a person must, in their
+application, attest that they meet each of the eligibility
+conditions referred to in paragraphs 4(1)(a) to (j).
+Exception — paragraphs 4(1)(d) and (e)
+(2) A person is not required to attest to their income un-
+der paragraphs 4(1)(d) and (e) if they have previously re-
+ceived a lockdown benefit and they attest to that fact.
+Obligation to provide information
+7 An applicant must provide the Minister with any infor-
+mation that the Minister may require in respect of the
+application.
+Payment of benefit
+8 The Minister must pay a Canada worker lockdown
+benefit to a person who makes an application under sec-
+tion 5 and who is eligible for the benefit.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 30 
+Amount of payment
+9 The amount of a lockdown benefit for a week is $300.
+PART 2
+General
+Regulations
+10 The Governor in Council may, by regulation,
+(a) amend the definition lockdown order in section 2;
+(b) fix a lower number of days for the purpose of sub-
+section 3(2);
+(c) prescribe any other source of income for the pur-
+pose of subparagraph 4(1)(d)(vi); and
+(d) prescribe any other income for the purpose of sub-
+paragraph 4(1)(g)(iv).
+Replacement of May 7, 2022
+11 The Governor in Council may, by regulation, on the
+recommendation of the Minister, amend subsections 4(1)
+and 5(1) to replace the date of May 7, 2022 by a date not
+later than July 2, 2022 and, if those provisions are
+amended by such a regulation, to amend those provisions
+again by replacing the date set out in them as a result of
+the previous regulation by a date not later than July 2,
+2022.
+Social Insurance Number
+12 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 lockdown benefit.
+Provision of information and documents
+13 (1) The Minister may, for any purpose related to ver-
+ifying 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 in-
+formation or document within the reasonable time that is
+stated in the notice.
+Obligation to appear
+(2) The Minister may, for any purpose related to verify-
+ing compliance or preventing non-compliance with this
+Act, require a person who is applying for a lockdown ben-
+efit, or who has received such a benefit, to be at a suitable
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 31 
+place — or to be available by audioconference or video-
+conference or in any other suitable manner — at a suit-
+able time in order to provide any information or any doc-
+ument about their application for the benefit that the
+Minister may require in respect of the application.
+Entitlement to benefits
+(3) A person who fails to fulfill or comply with a require-
+ment under subsection (1) or (2) is not eligible for a lock-
+down benefit in respect of the week to which the applica-
+tion relates.
+Minister of Health
+14 The Minister of Health may assist the Minister in ver-
+ifying whether a person meets the eligibility condition re-
+ferred to in paragraph 4(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 on which 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.
+Payments cannot be charged, etc.
+15 A lockdown benefit
+(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 Assis-
+tance Act.
+Return of erroneous payment or overpayment
+16 (1) If the Minister determines that a person has re-
+ceived a lockdown benefit to which they are not entitled,
+or an amount in excess of the amount of such a benefit 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 feasible.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 32 
+Recovery as a debt to Her Majesty
+(2) The amount of the erroneous payment or overpay-
+ment, 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.
+Garnishment — financial institution
+17 (1) The Minister may, by a notice served personally
+or by a confirmed delivery service, order a financial insti-
+tution, as defined in section 2 of the Bank Act, that holds
+or maintains a deposit account for a person who is in-
+debted to Her Majesty under this Act to pay to the Re-
+ceiver 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.
+Garnishment — employer
+(2) The Minister may, by a notice served personally or by
+a confirmed delivery service, order the employer of a per-
+son 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 per-
+son all or part of the amount in respect of which the per-
+son is indebted to Her Majesty under this Act on account
+of the person’s liability to Her Majesty.
+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 no-
+tice 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 on which the notice
+is served and the debt is payable and may be recovered
+by the Minister as of the day after the day on which
+the notice is served.
+Discharge of liability
+(4) The receipt by the Receiver General of money paid as
+required under subsection (1) or (2) is a good and suffi-
+cient discharge of the original liability of the person to
+the extent of the payment.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 33 
+Reconsideration of application
+18 (1) Subject to subsection (5), the Minister may re-
+consider an application for a lockdown benefit within 36
+months after the day on which the benefit has been paid.
+Decision
+(2) If the Minister decides that a person has received
+money by way of a lockdown benefit to which they were
+not entitled, or has not received money by way of a lock-
+down benefit to which they were entitled, the Minister
+must calculate the amount of the money and notify the
+person of the Minister’s decision.
+Amount repayable
+(3) Section 16 applies if the Minister decides that a per-
+son has received money by way of a lockdown benefit to
+which they were not entitled.
+Amount payable
+(4) If the Minister decides that a person was entitled to
+receive money by way of a lockdown benefit, and the
+money was not paid, the amount calculated under sub-
+section (2) is payable to the person.
+Extended time to reconsider claim
+(5) If, in the opinion of the Minister, a false or mislead-
+ing statement or representation has been made in con-
+nection with an application for a lockdown benefit, the
+Minister has 72 months within which to reconsider the
+application.
+Request for review
+19 (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 de-
+cision or any further time that the Minister may allow.
+Clarification
+(2) For the purpose of this section, a decision of the Min-
+ister includes the issuance of an order under subsection
+17(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.
+Review
+(3) The Minister must review the decision if a request for
+its review is made under subsection (1). On completion of
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 34 
+the review, the Minister must confirm, vary or rescind
+the decision.
+Notification
+(4) The Minister must notify the person who made the
+request of the Minister’s decision under subsection (3).
+Certificate of default
+20 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.
+Limitation or prescription period
+21 (1) Subject to subsections (2) to (7), no action or pro-
+ceedings are to be taken to recover money owing under
+this Act after the expiry of the six-year limitation or pre-
+scription period that begins on the day on which the
+money becomes payable.
+Deduction, set-off or compensation
+(2) Money owing by a person under this Act may be re-
+covered at any time by way of deduction from, set-off
+against or compensation against any sum of money, in-
+cluding any lockdown benefit, that may be payable by
+Her Majesty to the person, other than an amount payable
+under section 122.61 of the Income Tax Act.
+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.
+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 ac-
+tion or proceedings to recover the money may, subject to
+subsections (3) and (6), be brought within six years after
+the date of the acknowledgment.
+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 represen-
+tative;
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 35 
+(b) an acknowledgment of the money owing, made by
+the person or their agent or mandatary or other repre-
+sentative, whether or not a promise to pay can be im-
+plied 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 ow-
+ing; 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.
+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 com-
+mence 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 deci-
+sion establishing the liability in respect of money ow-
+ing under this Act is pending.
+Enforcement proceedings
+(7) This section does not apply in respect of an action or
+proceedings relating to the execution, renewal or en-
+forcement of a judgment.
+No interest payable
+22 No interest is payable on any debt due to Her Majesty
+under subsection 17(3), under section 26 and under any
+provision of this Act as a result of an erroneous payment
+or overpayment.
+Violations
+23 (1) A person commits a violation if they
+(a) knowingly make, in relation to an application for a
+lockdown benefit, a representation that is false or mis-
+leading; or
+(b) make an application for, and receive, a lockdown
+benefit knowing that they are not eligible to receive it.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 36 
+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.
+Amount of penalty
+(3) The Minister may set the amount of the penalty for
+each violation at not more than 50% of the lockdown ben-
+efit that was or would have been paid as a result of com-
+mitting the violation.
+Maximum
+(4) The maximum amount of all penalties that may be
+imposed on a particular person under this section
+is $5,000.
+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 lockdown
+benefit, as the case may be.
+Purpose of penalty
+(6) The purpose of a penalty is to promote compliance
+with this Act and not to punish.
+Limitation of imposition of penalties
+24 A penalty must not be imposed under section 23 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.
+Rescission or reduction of penalty
+25 The Minister may rescind the imposition of a penalty
+under section 23, or reduce the penalty, on the presenta-
+tion of new facts or on being of the opinion that the
+penalty was imposed without knowledge of, or on the ba-
+sis of a mistake as to, some material fact.
+Recovery as debt due to Her Majesty
+26 A penalty imposed under section 23 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.
+Offences
+27 (1) Every person commits an offence who
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 37 
+(a) for the purpose of obtaining a lockdown benefit for
+themselves, knowingly uses false identity information
+or another person’s identity information;
+(b) with intent to steal all or a substantial part of an-
+other person’s lockdown benefit, counsels that person
+to apply for the benefit; or
+(c) knowingly makes, in relation to one or more appli-
+cations under this Act, three or more representations
+that are false or misleading, if the total amount of the
+lockdown benefits that were or would have been paid
+as a result of the applications is at least $5,000.
+For greater certainty
+(2) For greater certainty, a person does not commit an
+offence under paragraph (1)(a) in relation to false identi-
+ty 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.
+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 23.
+Punishment
+(4) Every person who is guilty of an offence under sub-
+section (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 lockdown benefit
+that was or would have been paid as a result of commit-
+ting the offence, to imprisonment for a term of not more
+than six months, or to both.
+Definition of identity information
+(5) In paragraph (1)(a), identity information has the
+same meaning as in section 402.1 of the Criminal Code.
+Designation — investigators
+28 (1) The Minister may designate as an investigator
+any person or class of persons for the purpose of enforc-
+ing section 27.
+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 27.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Section  
+5
+
+Page 38 
+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.
+Consolidated Revenue Fund
+29 All money required to do anything in relation to this
+Act, including all money required by the Minister to ad-
+minister and enforce this Act or by the Agency, as de-
+fined 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 Consolidat-
+ed Revenue Fund.
+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 af-
+ter 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 Re-
+covery Benefits Act or the Canada Worker Lock-
+down 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 fol-
+lowing:
+(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 Ben-
+efit Act, solely for the purposes of the evaluation or
+formulation of policy for a program administered
+and enforced by
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Enactment of Act
+Sections 5-7
+
+Page 39 
+(3) The portion of subparagraph 241(4)(d)(vii.9)
+of the Act before clause (A) is replaced by the fol-
+lowing:
+(vii.9) to an official of a department or agency of
+the Government of Canada or of a provincial gov-
+ernment (or to an individual who occupies a similar
+position in connection with an Aboriginal govern-
+ment) as to the name, Social Insurance Number,
+date of birth, address, telephone number, email ad-
+dress 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. 945
+Income Tax Regulations
+8 (1) Paragraph 103(6)(h) of the Income Tax Reg-
+ulations 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 3
+2020, c. 12, s. 2
+Canada 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:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 2 Canada Worker Lockdown Benefit Act
+Consequential Amendments
+Income Tax Act
+Sections 7-9
+
+Page 40 
+Eligibility
+10 (1) A person is eligible for a Canada recovery sick-
+ness benefit for any week falling within the period begin-
+ning 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 preced-
+ing 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:
+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 follow-
+ing:
+Application
+11 (1) A person may, in the form and manner estab-
+lished by the Minister, apply for a Canada recovery sick-
+ness benefit for any week falling within the period begin-
+ning on September 27, 2020 and ending on May 7, 2022.
+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 re-
+lation 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.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 3 Canada Recovery Benefits Act
+Amendments to the Act
+Sections 9-10
+
+Page 41 
+11 Subsection 12(2) of the Act is replaced by the
+following:
+Exception — paragraphs 10(1)(d) to (e.1)
+(2) A person is not required to attest to their income un-
+der paragraphs 10(1)(d) to (e.1) if they have previously
+received any benefit under this Act and they attest to that
+fact.
+12 Subsection 16(1) of the Act is replaced by the
+following:
+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.
+13 (1) The portion of subsection 17(1) of the Act
+before paragraph (a) is replaced by the follow-
+ing:
+Eligibility
+17 (1) A person is eligible for a Canada recovery caregiv-
+ing benefit for any week falling within the period begin-
+ning 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 re-
+ferred 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 sub-
+paragraph:
+(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:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 3 Canada Recovery Benefits Act
+Amendments to the Act
+Sections 11-13
+
+Page 42 
+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 follow-
+ing:
+Application
+18 (1) A person may, in the form and manner estab-
+lished by the Minister, apply for a Canada recovery care-
+giving benefit for any week falling within the period be-
+ginning on September 27, 2020 and ending on May 7,
+2022.
+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 re-
+lation 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.
+15 Subsection 19(2) of the Act is replaced by the
+following:
+Exception — paragraphs 17(1)(d) to (e.1)
+(2) A person is not required to attest to their income un-
+der paragraphs 17(1)(d) to (e.1) if they have previously
+received any benefit under this Act and they attest to that
+fact.
+16 Subsections 23(1) and (2) of the Act are re-
+placed by the following:
+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 caregiv-
+ing benefit is payable to a person is 44 or, if another max-
+imum number of weeks is fixed by regulation, that maxi-
+mum number.
+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 anoth-
+er maximum number of weeks is fixed by regulation for
+the purpose of subsection (1), that maximum number.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 3 Canada Recovery Benefits Act
+Amendments to the Act
+Sections 13-16
+
+Page 43 
+17 Section 24.1 of the Act is replaced by the fol-
+lowing:
+Replacement of May 7, 2022
+24.1 The Governor in Council may, by regulation, on the
+recommendation of the Minister, amend any of the fol-
+lowing provisions to replace the date of May 7, 2022 by a
+date not later than July 2, 2022 and, if any of the follow-
+ing 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).
+18 Section 41 of the Act is replaced by the follow-
+ing:
+Consolidated Revenue Fund
+41 All money required to do anything in relation to this
+Act, including all money required by the Minister to ad-
+minister and enforce this Act or by the Agency, as de-
+fined 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 Consolidat-
+ed Revenue Fund.
+SOR/2021-35
+Related Amendment to the Canada
+Recovery Benefits Regulations
+19 Section 3 of the Canada Recovery Benefits
+Regulations is repealed.
+PART 3.1
+Review 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
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 3 Canada Recovery Benefits Act
+Amendments to the Act
+Sections 17-19.1
+
+Page 44 
+(a) the benefits paid under the Canada Worker
+Lockdown Benefit Act and the Canada Recov-
+ery Benefits Act;
+(b) the benefits paid under the Canada Emer-
+gency Response Benefit and the Canada Emer-
+gency Wage Subsidy programs;
+(c) the efficiency of the benefits referred to in
+paragraphs (a) and (b) and the means to mea-
+sure 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 Recov-
+ery 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 sub-
+section (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 4
+R.S., c. L-2
+Canada Labour Code
+Amendments to the Act
+20 (1) Subsection 187.1(1) of the Canada Labour
+Code is replaced by the following:
+Interruption
+187.1 (1) An employee may interrupt a vacation grant-
+ed to them under this Division in order to permit them to
+take a leave of absence under Division VII or VIII or sec-
+tion 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:
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 3.1 Review of Acts
+Sections 19.1-20
+
+Page 45 
+Interruption
+187.1 (1) An employee may interrupt a vacation grant-
+ed to them under this Division in order to permit them to
+take a leave of absence under Division VII or VIII or sec-
+tion 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):
+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:
+Postponement
+187.2 (1) Despite paragraph 185(a) or any term or con-
+dition 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:
+Postponement
+187.2 (1) Despite paragraph 185(a) or any term or con-
+dition 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:
+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 ab-
+sent 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).
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Sections 20-22
+
+Page 46 
+(2) Subsection 206.1(2.1) of the Act is replaced by
+the following:
+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 ab-
+sent 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:
+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:
+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):
+Exception — leave related to COVID-19
+(4.1) Except to the extent that it is inconsistent with sub-
+section 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 subsec-
+tion 239.01(1).
+(6) Subsection 206.1(4.1) of the Act is repealed.
+23 (1) Subsection 207.02(1) of the Act is replaced
+by the following:
+Interruption
+207.02 (1) An employee may interrupt a leave of ab-
+sence referred to in any of sections 206.3 to 206.5 in order
+to be absent due to a reason referred to in subsection
+239(1) or (1.1), 239.01(1) or 239.1(1).
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Sections 22-23
+
+Page 47 
+(2) Subsection 207.02(1) of the Act is replaced by
+the following:
+Interruption
+207.02 (1) An employee may interrupt a leave of ab-
+sence referred to in any of sections 206.3 to 206.5 in order
+to be absent due to a reason referred to in subsection
+239(1) or (1.1) or 239.1(1).
+(3) Section 207.02 of the Act is amended by adding
+the following after subsection (3):
+Exception — leave related to COVID-19
+(3.1) Except to the extent that it is inconsistent with sub-
+section 239.01(14), section 209.1 applies to an employee
+who interrupted the leave in order to be absent due to a
+reason referred to in subsection 239.01(1).
+(4) Subsection 207.02(3.1) of the Act is repealed.
+24 (1) The Act is amended by adding the follow-
+ing after section 239:
+DIVISION XIII.01
+Leave Related to COVID-19
+Entitlement to leave
+239.01 (1) Subject to subsection (9), every employee is
+entitled to and shall be granted a leave of absence from
+employment of
+(a) up to six weeks — or, if another number of weeks
+is fixed by regulation for the purposes of this para-
+graph or of subsection 16(1) of the Canada Recovery
+Benefits Act, that number of weeks or, if more than
+one number of weeks is so fixed, the highest of the
+numbers so fixed — if the employee is unable to work
+because
+(i) they contracted or might have contracted
+COVID-19,
+(ii) they have underlying conditions, are undergo-
+ing 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 have isolated themselves on the advice of
+their employer, a medical practitioner, nurse
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Sections 23-24
+
+Page 48 
+practitioner, person in authority, government or
+public health authority for reasons related to
+COVID-19; and
+(b) subject to subsection (3), up to 44 weeks — or, if
+another number of weeks is fixed by regulation for the
+purposes of this paragraph or of subsection 23(1) of
+the Canada Recovery Benefits Act, that number of
+weeks or, if more than one number of weeks is so
+fixed, the highest of the numbers so fixed — if the em-
+ployee is unable to work because
+(i) they must care for a child who is under 12 years
+of age on the first day of the period of leave because
+(A) the school or other facility that the child nor-
+mally 
+attends 
+is, 
+for 
+reasons 
+related 
+to
+COVID-19, closed, open only at certain times or
+open only for certain children,
+(B) the child cannot attend the school or other
+facility because
+(I) the child contracted or might have con-
+tracted COVID-19,
+(II) the child is in isolation on the advice of a
+medical practitioner, nurse practitioner, per-
+son in authority, government or public health
+authority for reasons related to COVID-19, or
+(III) the child would, in the opinion of a medi-
+cal practitioner or nurse practitioner, be at
+risk of having serious health complications if
+the child contracted COVID-19, or
+(C) the person who usually cares for the child is
+not available for reasons related to COVID-19, or
+(ii) they must care for a family member who re-
+quires supervised care because
+(A) the day program or facility that the family
+member normally attends is, 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 cannot attend the day
+program or facility because
+(I) the family member contracted or might
+have contracted COVID-19,
+(II) the family member is in isolation on the
+advice of their employer, a medical practition-
+er, nurse practitioner, person in authority,
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Section  
+24
+
+Page 49 
+government or public health authority for rea-
+sons related to COVID-19, or
+(III) the family member would, in the opinion
+of a medical practitioner or nurse practition-
+er, be at risk of having serious health compli-
+cations 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
+are not available for reasons related to
+COVID-19.
+Definitions
+(2) The following definitions apply in subsection (1).
+COVID-19 means 
+the 
+coronavirus 
+disease 
+2019.
+(COVID-19)
+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.
+(membre de la famille)
+medical practitioner means a person who is entitled to
+practise medicine under the laws of a province. (méde-
+cin)
+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 di-
+agnostic tests, prescribe substances and treat patients.
+(infirmier praticien)
+Aggregate leave — paragraph (1)(b)
+(3) Subject to subsection (5), the aggregate amount of
+leave that an employee may take under paragraph (1)(b)
+is not to exceed 44 weeks or, if another number of weeks
+is fixed by regulation for the purposes of that paragraph
+or of subsection 23(1) of the Canada Recovery Benefits
+Act, that number of weeks or, if more than one number of
+weeks is so fixed, the highest of the numbers so fixed.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Section  
+24
+
+Page 50 
+Extension — employee on leave
+(4) An employee who, at the time this subsection comes
+into force, is on leave under paragraph 239.01(1)(a) or (b)
+of this Act, as it read on November 20, 2021, is entitled to
+extend their leave up to the maximum number of weeks
+provided for in paragraph (1)(a) or (b), as the case may
+be.
+Aggregate leave — more than one employee
+(5) The aggregate amount of leave that may be taken un-
+der paragraph (1)(b) by two or more employees who re-
+side in the same household is not to exceed 44 weeks or,
+if another number of weeks is fixed by regulation for the
+purposes of that paragraph or of subsection 23(1) of the
+Canada Recovery Benefits Act, that number of weeks or,
+if more than one number of weeks is so fixed, the highest
+of the numbers so fixed.
+Aggregate leave — previous periods of leave
+(6) Any period of leave taken by an employee under
+paragraph 239.01(1)(b) of this Act, as it read at any time
+before November 20, 2021, is to be included when calcu-
+lating the aggregate amount of leave referred to in sub-
+sections (3) and (5).
+Division of leave
+(7) The leave of absence may be taken in one or more pe-
+riods. The employer may require that each period of
+leave be not less than one day’s duration.
+Limitation
+(8) If two or more employees reside in the same house-
+hold, only one of them may take a leave of absence under
+paragraph (1)(b) during any particular period.
+Notice to employer
+(9) An employee who intends to take a leave of absence
+under this Division must, as soon as possible, give writ-
+ten notice to the employer of the reasons for the leave
+and the length of the leave that they intend to take.
+Change in length of leave
+(10) An employee must, as soon as possible, give written
+notice to the employer of any change in the length of the
+leave of absence taken under this Division.
+Written declaration
+(11) The employer may require an employee to provide a
+written declaration in support of the reasons for the leave
+of absence taken under this Division and of any change in
+the length of that leave.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Section  
+24
+
+Page 51 
+Employment opportunities
+(12) An employee is entitled, on written request, to be
+informed in writing of every employment, promotion or
+training opportunity that arises during the period when
+the employee is on a leave of absence under this Division
+and for which the employee is qualified, and on receiving
+that request, the employer must provide the information
+to the employee.
+Prohibition
+(13) Subject to subsection (14), an employer is prohibit-
+ed from dismissing, suspending, laying off, demoting or
+disciplining an employee because the employee intends
+to take or has taken a leave of absence under this Divi-
+sion or taking such an intention or absence into account
+in any decision to promote or train the employee.
+Exception
+(14) An employer may assign to a different position, with
+different terms and conditions of employment, any em-
+ployee who, after a leave of absence under this Division,
+is unable to perform the work performed by the employ-
+ee prior to the absence.
+Benefits continue
+(15) The pension, health and disability benefits and the
+seniority of an employee who is absent from work due to
+a leave of absence under this Division accumulate during
+the entire period of the leave.
+Contributions by employee
+(16) If contributions are required from an employee in
+order for the employee to be entitled to a benefit referred
+to in subsection (15), the employee is responsible for and
+must, within a reasonable time, pay those contributions
+for the period of any leave of absence under this Division
+unless, at the commencement of the absence or within a
+reasonable time after, the employee notifies the employer
+of the employee’s intention to discontinue contributions
+during that period.
+Contributions by employer
+(17) An employer who pays contributions in respect of a
+benefit referred to in subsection (15) must continue to
+pay those contributions during an employee’s leave of ab-
+sence under this Division in at least the same proportion
+as if the employee were not absent, unless the employee
+does not pay the employee’s contributions, if any, within
+a reasonable time.
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Section  
+24
+
+Page 52 
+Failure to pay contributions
+(18) For the purposes of calculating the pension, health
+and disability benefits of an employee in respect of whom
+contributions have not been paid as required by subsec-
+tions (16) and (17), the benefits do not accumulate during
+the leave of absence under this Division and employment
+on the employee’s return to work is deemed to be contin-
+uous with employment before the employee’s absence.
+Deemed continuous employment
+(19) For the purposes of calculating benefits, other than
+benefits referred to in subsection (15), of an employee
+who is absent from work due to a leave of absence under
+this Division, employment on the employee’s return to
+work is to be deemed to be continuous with employment
+before the employee’s absence.
+Regulations
+(20) The Governor in Council may, by regulation,
+(a) define terms for the purposes of this Division; and
+(b) fix a number of weeks for the purposes of para-
+graph (1)(a) or (b).
+(2) Division XIII.01 of the Act is repealed.
+25 (1) Subsection 246.1(1) of the Act is amended
+by adding the following after paragraph (a):
+(a.1) the employer has taken action against the em-
+ployee in contravention of section 239.01;
+(2) Paragraph 246.1(1)(a.1) of the Act is repealed.
+2021, c. 23
+Related Amendment to the Budget
+Implementation Act, 2021, No. 1
+26 The portion of section 345 of the Budget Im-
+plementation Act, 2021, No. 1 before paragraph
+(a) is replaced by the following:
+An Act to provide further support in response to
+COVID-19
+345 On the first day on which both subsection
+340(1) of this Act and subsection 20(2) of An Act to
+provide further support in response to COVID-19
+are in force
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Amendments to the Act
+Sections 24-26
+
+Page 53 
+Coordinating Amendments
+2021, c. 23
+27 (1) If section 345 of the Budget Implementa-
+tion Act, 2021, No. 1 produces its effects before
+this Act receives royal assent, then
+(a) subsection 20(1) of this Act is deemed never
+to have come into force and subsections 20(1)
+and (2) of this Act are replaced by the follow-
+ing:
+20 (1.1) Subsection 
+187.1(1) 
+of 
+the 
+Canada
+Labour Code is replaced by the following:
+Interruption
+187.1 (1) An employee may interrupt a vacation grant-
+ed to them under this Division in order to permit them to
+take a leave of absence under Division VII or VIII or sec-
+tion 247.5 or to be absent due to a reason referred to in
+subsection 239(1), 239.01(1) or 239.1(1).
+(2) Subsection 187.1(1) of the Act is replaced by
+the following:
+Interruption
+187.1 (1) An employee may interrupt a vacation grant-
+ed to them under this Division in order to permit them to
+take a leave of absence under Division VII or VIII or sec-
+tion 247.5 or to be absent due to a reason referred to in
+subsection 239(1) or 239.1(1).
+(b) subsection 21(1) of this Act is deemed never
+to have come into force and subsections 21(1)
+and (2) of this Act are replaced by the follow-
+ing:
+21 (1.1) Subsection 187.2(1) of the Act is replaced
+by the following:
+Postponement
+187.2 (1) Despite paragraph 185(a) or any term or con-
+dition 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),
+239.01(1) or 239.1(1), ends.
+(2) Subsection 187.2(1) of the Act is replaced by
+the following:
+Postponement
+187.2 (1) Despite paragraph 185(a) or any term or con-
+dition of employment, an employee may postpone their
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Coordinating Amendments
+Section  
+27
+
+Page 54 
+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 239.1(1), ends.
+(c) subsections 22(1) and (3) of this Act are
+deemed never to have come into force and sub-
+sections 22(1) to (4) of this Act are replaced by
+the following:
+22 (1.1) Subsection 206.1(2.1) of the Act is re-
+placed by the following:
+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 ab-
+sent due to a reason referred to in subsection 239(1),
+239.01(1) or 239.1(1) or is on leave under any of para-
+graphs 247.5(1)(a), (b) and (d) to (g).
+(2) Subsection 206.1(2.1) of the Act is replaced by
+the following:
+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 ab-
+sent due to a reason referred to in subsection 239(1) or
+239.1(1) or is on leave under any of paragraphs
+247.5(1)(a), (b) and (d) to (g).
+(3.1) Subsection 206.1(2.4) of the Act is replaced by
+the following:
+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),
+239.01(1) or 239.1(1) or to take leave under any of para-
+graphs 247.5(1)(a), (b) and (d) to (g).
+(4) Subsection 206.1(2.4) of the Act is replaced by
+the following:
+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
+239.1(1) or to take leave under any of paragraphs
+247.5(1)(a), (b) and (d) to (g).
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Coordinating Amendments
+Section  
+27
+
+Page 55 
+(d) subsection 23(1) of this Act is deemed never
+to have come into force and subsections 23(1)
+and (2) of this Act are replaced by the follow-
+ing:
+23 (1.1) Subsection 207.02(1) of the Act is replaced
+by the following:
+Interruption
+207.02 (1) An employee may interrupt a leave of ab-
+sence referred to in any of sections 206.3 to 206.5 in order
+to be absent due to a reason referred to in subsection
+239(1), 239.01(1) or 239.1(1).
+(2) Subsection 207.02(1) of the Act is replaced by
+the following:
+Interruption
+207.02 (1) An employee may interrupt a leave of ab-
+sence referred to in any of sections 206.3 to 206.5 in order
+to be absent due to a reason referred to in subsection
+239(1) or 239.1(1).
+(e) section 26 of this Act and the heading before
+it are deemed never to have come into force
+and are repealed.
+(2) If section 345 of the Budget Implementation
+Act, 2021, No. 1 produces its effects on the day on
+which this Act receives royal assent, then this Act
+is deemed to have received royal assent before
+that section 345 produces its effects.
+2020, c. 12, s. 2
+28 (1) If a regulation made under section 24.1 of
+the Canada Recovery Benefits Act, as amended
+by section 17 of this Act, amends, in accordance
+with that section 24.1, subsection 10(1) of that Act
+to replace the date set out in that subsection, and
+no regulation has been made on or before May 7,
+2022 under that section 24.1 to amend, in accor-
+dance with that section 24.1, subsection 17(1) of
+that Act to replace the date set out in that subsec-
+tion, then paragraph 239.01(1)(b) of the Canada
+Labour Code ceases to apply on May 7, 2022.
+(2) If a regulation made under section 24.1 of the
+Canada Recovery Benefits Act, as amended by
+section 17 of this Act, amends, in accordance with
+that section 24.1, subsection 10(1) of that Act to re-
+place the date set out in that subsection, then, on
+the day on which the regulation comes into force,
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Coordinating Amendments
+Sections 27-28
+
+Page 56 
+(a) the date set out in subsection 29(1) of this
+Act is replaced by the date set out in that sub-
+section 10(1), as amended by that regulation;
+and
+(b) the date set out in subsection 29(2) of this
+Act is replaced by the date of the day after the
+date set out in that subsection 10(1), as amend-
+ed by that regulation.
+(3) If a regulation made under section 24.1 of the
+Canada Recovery Benefits Act, as amended by
+section 17 of this Act, amends, in accordance with
+that section 24.1, subsection 17(1) of that Act to re-
+place the date set out in that subsection, and no
+regulation has been made on or before May 7,
+2022 under that section 24.1 to amend, in accor-
+dance with that section 24.1, subsection 10(1) of
+that Act to replace the date set out in that subsec-
+tion, then paragraph 239.01(1)(a) of the Canada
+Labour Code ceases to apply on May 7, 2022.
+(4) If a regulation made under section 24.1 of the
+Canada Recovery Benefits Act, as amended by
+section 17 of this Act, amends, in accordance with
+that section 24.1, subsection 17(1) of that Act to re-
+place the date set out in that subsection, then, on
+the day on which the regulation comes into force,
+(a) the date set out in subsection 29(1) of this
+Act is replaced by the date set out in that sub-
+section 17(1), as amended by that regulation;
+and
+(b) the date set out in subsection 29(2) of this
+Act is replaced by the date of the day after the
+date set out in that subsection 17(1), as amend-
+ed by that regulation.
+(5) If a regulation made under section 24.1 of the
+Canada Recovery Benefits Act, as amended by
+section 17 of this Act, amends, in accordance with
+that section 24.1, subsections 10(1) and 17(1) of
+that Act to replace the date set out in those sub-
+sections with a date that is the same in both sub-
+sections, then subsection (4) does not apply.
+(6) If a regulation made under section 24.1 of the
+Canada Recovery Benefits Act, as amended by
+section 17 of this Act, amends, in accordance with
+that section 24.1, subsection 10(1) of that Act to re-
+place the date set out in that subsection and a
+regulation made under that section 24.1 amends,
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Coordinating Amendments
+Section  
+28
+
+Page 57 
+in accordance with that section 24.1, subsection
+17(1) of that Act to replace the date set out in that
+subsection 17(1) and the dates in the amend-
+ments are not the same, then, on the first day on
+which both those regulations are in force,
+(a) if the later of the dates, as amended by one
+of the regulations, is the date set out in that
+subsection 17(1),
+(i) subsection (2) is deemed never to have
+applied, and
+(ii) paragraph 239.01(1)(a) of the Canada
+Labour Code ceases to apply on the date set
+out in that subsection 10(1), as amended by
+the regulation; and
+(b) if the later of the dates, as amended by one
+of the regulations, is the date set out in that
+subsection 10(1),
+(i) subsection (4) is deemed never to have
+applied, and
+(ii) paragraph 239.01(1)(b) of the Canada
+Labour Code ceases to apply on the date set
+out in that subsection 17(1), as amended by
+the regulation.
+Coming into Force
+May 7, 2022
+29 (1) Subsections 20(4), 22(6), 23(4), 24(2) and
+25(2) come into force on May 7, 2022.
+May 8, 2022
+(2) Subsections 20(2), 21(2), 22(2) and (4) and 23(2)
+come into force on May 8, 2022.
+Published under authority of the Speaker of the House of Commons
+2021
+Chapter 26: An Act to provide further support in response to COVID-19
+PART 4 Canada Labour Code
+Coordinating Amendments
+Sections 28-29
+
+Page 58 
+Available on the House of Commons website
+Disponible sur le site Web de la Chambre des com
+