Bill C-2, also known as "An Act to provide further support in response to COVID-19", was created to provide more help to Canadians during the COVID-19 pandemic. The bill changes the Income Tax Act to extend the Canada Emergency Wage Subsidy (CEWS), the Canada Emergency Rent Subsidy (CERS), and the Canada Recovery Hiring Program until May 7, 2022. It also lets the government extend these programs further, but not past July 2, 2022.
The bill creates the Canada Worker Lockdown Benefit Act. This will give money to workers in areas that are locked down because of COVID-19. It also changes the Canada Recovery Benefits Act to allow people to get sickness and caregiving benefits for a longer time. The sickness benefit can now be paid for up to six weeks, and the caregiving benefit can be paid for up to 44 weeks.
Additionally, the bill makes changes to the Canada Labour Code. It creates a new type of leave for workers who can't work because of COVID-19. Workers can take up to six weeks of leave if they are sick or need to isolate. They can also take up to 44 weeks of leave to care for a child or family member because of COVID-19.
Finally, the Auditor General of Canada will perform an audit on certain benefits paid out during the pandemic.
Jobs
This bill extends the Canada Emergency Wage Subsidy (CEWS) and the Canada Recovery Hiring Program, which help businesses keep employees on payroll and hire new workers. The Canada Worker Lockdown Benefit Act is enacted to authorize payments to those who lost employment due to COVID-19 lockdowns.
Taxation
Part 1 of the bill amends the Income Tax Act and Regulations to extend the Canada Emergency Wage Subsidy (CEWS), Canada Emergency Rent Subsidy (CERS) and the Canada Recovery Hiring Program. Part 2 makes consequential amendments to the Income Tax Act and Regulations related to the Canada Worker Lockdown Benefit Act.
Spending
This bill authorizes the payment of the Canada worker lockdown benefit, extends existing COVID-19 benefits, and provides for an audit of benefits paid under various COVID-19 relief programs. All money needed to administer and enforce the Canada Worker Lockdown Benefit Act and the Canada Recovery Benefits Act may be paid out of the Consolidated Revenue Fund until March 31, 2026.
Crime
The Canada Worker Lockdown Benefit Act outlines penalties and offences for those who knowingly make false or misleading representations in relation to an application for a lockdown benefit, or who obtain a lockdown benefit knowing that they are not eligible to receive it. The bill allows for investigations, fines, and imprisonment for certain offences.