Bill C-14 explained in plain English
A second Act respecting certain measures in response to COVID-19
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 43rd Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This Act introduces a temporary COVID-19 wage subsidy program for businesses and amends financial administration powers related to financial system stability.
Bill C-14, titled "A second Act respecting certain measures in response to COVID-19," introduces a temporary wage subsidy program and makes changes to financial sector legislation. The wage subsidy is available to "eligible entities" based on their revenue and payroll from specific periods in 2019 and 2020. It also amends the Financial Administration Act to allow the Minister to enter into contracts and establish entities to promote financial system stability, with a deadline of September 30, 2020, for these actions. The bill received Royal Assent and is now law.
- Introduces a new section to the Income Tax Act to create a wage subsidy program for eligible businesses and organizations.
- Amends the Income Tax Act to define terms related to the wage subsidy, including baseline remuneration, current reference period, eligible employee, eligible entity, eligible remuneration, prior reference period, qualifying entity, qualifying period, qualifying revenue, and specified percentage.
- Establishes rules for calculating the wage subsidy amount based on eligible remuneration and baseline remuneration, with limits.
- Defines conditions for an entity to be considered a "qualifying entity" for the wage subsidy, including revenue tests and application deadlines.
- Specifies how "qualifying revenue" is calculated, with options for consolidation, elections, and adjustments.
- Introduces anti-avoidance rules to prevent artificial reduction of qualifying revenues to access the subsidy.
- Amends the Income Tax Act regarding the timing of refunds and the application of interest on refunds related to the wage subsidy.
- Allows the Minister of National Revenue to make wage subsidy payments out of the Consolidated Revenue Fund.
- Amends the Financial Administration Act to replace provisions related to the Minister's power to enter into contracts to promote financial system stability, including purchasing securities, making loans, and providing guarantees.
- Amends the Financial Administration Act to allow the Minister to procure the incorporation of a corporation or establish an entity, other than a corporation, for financial system stability, with these powers ending by September 30, 2020.
- Amends the Canada Deposit Insurance Corporation Act regarding the total principal indebtedness limit for borrowings.
- Eligible entities (corporations, individuals, registered charities, certain exempt organizations, partnerships, and prescribed organizations) that meet specific revenue and payroll criteria.
- Employees of eligible entities.
- The Minister of National Revenue (for administration of the wage subsidy).
- The Minister (for financial system stability measures).
- The Canada Deposit Insurance Corporation.
- Eligible entities have the right to apply for and receive a wage subsidy if they meet the specified conditions.
- Eligible entities have an obligation to provide accurate applications and attestations.
- The Minister has the discretion to approve refunds and make payments.
- The Minister has the authority to enter into contracts and establish entities related to financial system stability.
- The Minister may disclose the names of entities applying for the wage subsidy.
- The wage subsidy program applies to qualifying periods beginning on or after March 15, 2020, and ending no later than September 30, 2020.
- Applications for the wage subsidy must be filed before October 2020.
- Sections 8 and 11 of the Act come into force on October 1, 2020.
- The powers granted under sections 60.3 and 60.4 of the Financial Administration Act (regarding procuring incorporation or establishing entities) are available during the period beginning on the day these subsections come into force and ending on September 30, 2020.
- Creation of a wage subsidy program potentially leading to significant government expenditure.
- Amendments to the Income Tax Act impact how tax overpayments, refunds, and interest are calculated and administered.
- The Minister can make payments out of the Consolidated Revenue Fund to facilitate the wage subsidy program.
- A penalty of 25% of the potential subsidy amount applies to eligible entities that are deemed to have reduced their qualifying revenue through transactions or actions where a primary purpose was to qualify for the subsidy (Section 125.7(6) and 163(2.901) of the Income Tax Act).
- The Income Tax Act provides for penalties and enforcement related to tax liabilities.
- The bill refers to 'prescribed' periods, percentages, and organizations, which are not defined within the text and would likely be specified in regulations.
- The exact amounts of the wage subsidy depend on complex calculations involving baseline and current remuneration, with maximum weekly limits ($847).
- The effectiveness and application of the anti-avoidance rules depend on interpretation.
- The powers related to financial system stability under the Financial Administration Act amendments are limited to the period ending September 30, 2020.
Amends the Act by adding a new section (125.7) to introduce a COVID-19 wage subsidy program. It also changes sections related to tax refunds, penalties, and the communication of information.
Source: 2, 3, 4, 5, 6
Changes how penalties are applied by including references to amounts deemed to be overpayments under the new wage subsidy section.
Source: 4(1)
Allows the Minister to refund overpayments related to the wage subsidy and clarifies interest calculations on these refunds.
Source: 5
Permits the Minister to publicly disclose the names of entities applying for the wage subsidy and allows information sharing for the administration of the Canada Emergency Response Benefit Act.
Source: 6
Replaces sections related to the Minister's authority to enter into contracts for financial system stability and to procure the incorporation or establishment of entities for this purpose. These powers are limited to a period ending September 30, 2020.
Source: 8, 9, 10
Adjusts the total principal indebtedness limit for borrowings by the Corporation, excluding certain borrowings related to the Financial Administration Act as amended by this bill.
Source: 11
Permits information to be shared with officials for the purpose of administering, enforcing, or formulating policy for this Act.
Source: 6(2)
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
On April 11, 2020, the Senate completed first, second, and third readings of Bill C-14, a COVID-19 response measure, after adopting a motion to consider its subject matter in a Committee of the Whole.
On April 11, 2020, the Senate held its first reading of Bill C-14, which is related to COVID-19 measures. The Senate then proceeded through second and third readings on the same day. A special motion was adopted to allow the Senate to go into a Committee of the Whole to consider the subject matter of the bill before it was formally introduced in the Senate. This committee was scheduled to hear from the Minister of Finance and was given a limited time for discussion. The bill later received Royal Assent and became Statutes of Canada 2020, chapter 6.
During a special Saturday sitting on April 11, 2020, the Senate considered and passed Bill C-14, a second COVID-19 emergency response act, which received Royal Assent the same day.
On April 11, 2020, the Senate convened for a sitting that included procedural steps related to Bill C-14, the second COVID-19 emergency response act. The Senate adopted motions to appoint an acting Speaker, extend the sitting, and allow senators to speak and vote from different seats. They also moved to resolve into a Committee of the Whole to consider the subject matter of Bill C-14, hearing from the Minister of Finance. Following this, the Senate proceeded with first reading, second reading (on division), and third reading of the bill. Royal Assent was received for Bill C-14 on the same day. Various other procedural motions were adopted concerning committee business and the Senate's operations.
On April 11, 2020, the Senate met, adopted procedural motions, heard from the Minister of Finance on the subject matter of Bill C-14, passed the bill at all stages, and received Royal Assent.
On April 11, 2020, the Senate met to discuss and advance Bill C-14, a second act concerning COVID-19 response measures. Procedural motions were adopted to allow for the sitting to extend and for senators to speak and vote from various seats. The Senate resolved into a Committee of the Whole to consider the subject matter of Bill C-14, hearing testimony from the Minister of Finance, Bill Morneau. Several other procedural motions were adopted, including the striking of a Special Senate Committee on the Lessons Learned from the COVID-19 Pandemic and Future Preparedness. Following the Committee of the Whole, the Senate proceeded with first reading, second reading (on division), and third reading of Bill C-14. Royal Assent was received for the bill via written declaration from the Governor General. The sitting was then suspended and later adjourned until April 21, 2020.
The Senate completed all stages of Bill C-14, "A second Act respecting certain measures in response to COVID-19," on April 11, 2020, including a special procedural motion to consider its subject matter before it formally arrived.
On April 11, 2020, the Senate moved through several stages of Bill C-14, "A second Act respecting certain measures in response to COVID-19," all on the same day. The bill completed its second reading and was referred to committee. It then proceeded through consideration in committee, report stage, and third reading, with all stages being agreed to. The Senate also adopted a special motion to allow a Committee of the Whole to consider the subject matter of the bill in advance of its formal introduction, with specific time limits and speaking rules.
On April 11, 2020, the Senate convened, adopted procedural motions, considered the subject matter of Bill C-14 in a Committee of the Whole with the Minister of Finance, and then passed the bill through first, second, and third readings, culminating in Royal Assent for the COVID-19 Emergency Response Bill, No. 2.
On April 11, 2020, the Senate met to consider Bill C-14, the COVID-19 Emergency Response Bill, No. 2. Procedural motions were adopted to appoint an Acting Speaker Pro Tempore, extend the sitting, and allow senators to speak or vote from different seats. The Senate also agreed to resolve into a Committee of the Whole to consider the subject matter of Bill C-14, with the Minister of Finance appearing as a witness. The Senate then proceeded with the consideration of the bill's subject matter in Committee of the Whole, followed by first reading, second reading (agreed to on division), and third reading of Bill C-14. Royal Assent was received for the bill on the same day. Various procedural motions were adopted to conclude the business of the day and set the next sitting date. The sitting concluded with the announcement of Royal Assent for Bill C-14.
The Senate held a special sitting on April 11, 2020, to consider Bill C-14, hearing from the Minister of Finance in Committee of the Whole before proceeding to second and third reading, after which the bill received Royal Assent.
On April 11, 2020, the Senate held a sitting to discuss Bill C-14, a second act respecting COVID-19 emergency measures. The Senate adopted several procedural motions, including appointing an Acting Speaker pro tempore, extending the sitting, and authorizing senators to speak or vote from different seats. A Charter Statement related to Bill C-13 was tabled. The Senate resolved into a Committee of the Whole to consider the subject matter of Bill C-14, hearing from the Minister of Finance. Following this, the Senate proceeded to first reading, second reading (with a vote of "on division" indicating some disagreement), and third reading of Bill C-14. Royal assent was received for the bill later that day. The sitting concluded with a motion to adjourn until April 21, 2020.
The Senate completed the Third Reading of Bill C-14 on April 11, 2020, after agreeing to a special procedure for its consideration.
This record indicates that the Senate completed the Third Reading stage for Bill C-14, "A second Act respecting certain measures in response to COVID-19," on April 11, 2020. The Senate also agreed to a motion that allowed for the consideration of the bill's subject matter by a Committee of the Whole, with the Minister of Finance appearing, and specific time limits for the proceedings.
The Senate considered and passed Bill C-14, a second act respecting certain measures in response to COVID-19, which included the Canada Emergency Wage Subsidy, and the bill received Royal Assent on April 11, 2020.
On April 11, 2020, the Senate met to consider Bill C-14, a second act respecting measures in response to COVID-19. The Senate adopted several procedural motions to allow for the day's sitting, including appointing an acting Speaker pro tempore and extending the sitting. Senators then resolved into a Committee of the Whole to consider the subject matter of Bill C-14, hearing from the Minister of Finance. Following this, the Senate proceeded with first reading, second reading, and third reading of the bill. Senator Marc Gold moved for second and third reading, with the bill passing second reading 'on division' and third reading 'on division'. Royal Assent was received for Bill C-14 on the same day. The Senate then adjourned until April 21, 2020.
The Senate considered and passed Bill C-14, enacting the Canada Emergency Wage Subsidy, after a debate and Committee of the Whole where the Minister of Finance discussed the bill's provisions and the government's COVID-19 economic response.
On April 11, 2020, the Senate met to consider Bill C-14, a second act respecting certain measures in response to COVID-19. The Senate adopted several procedural motions, including appointing an acting Speaker pro tempore, extending the sitting, and authorizing senators to speak or vote from different seats. They also agreed to resolve into a Committee of the Whole to consider the subject matter of Bill C-14, during which the Minister of Finance, Bill Morneau, presented the Canada Emergency Wage Subsidy program. Senators then debated and questioned the Minister on various aspects of the bill and the government's COVID-19 response. Following the Committee of the Whole, the Senate proceeded with first, second, and third reading of Bill C-14. The bill received Royal Assent later that day, officially becoming law. The Senate then adjourned.
Bill C-14, concerning COVID-19 measures, completed its first reading in the House of Commons on April 11, 2020, the same day it received royal assent and underwent all readings in the Senate under special procedural rules.
This artifact documents the House of Commons First Reading of Bill C-14, titled "A second Act respecting certain measures in response to COVID-19". This procedural step occurred on April 11, 2020. The provided text also indicates that the bill received royal assent on the same date, becoming Statutes of Canada 2020, c. 6. The artifact also notes that the Senate held first reading, second reading, and third reading on the same day, with second and third readings being agreed to. A special motion was adopted by the Senate to consider the subject matter of Bill C-14 in a Committee of the Whole, with the Minister of Finance present, before the bill officially came before the Senate.
On April 11, 2020, the House of Commons held its first reading and debated Bill C-14, a COVID-19 response act, discussing the wage subsidy and other pandemic measures.
This record details the House of Commons' first reading and debate of Bill C-14, the COVID-19 Emergency Response Act, No. 2, on April 11, 2020. The sitting focused on the government's response to the COVID-19 pandemic, including the introduction of the Canada emergency wage subsidy. Various members from different parties participated in the debate, raising concerns and offering suggestions on the bill and the broader pandemic response. The sitting also included routine proceedings and statements regarding COVID-19.
On April 11, 2020, Bill C-14, A second Act respecting certain measures in response to COVID-19, completed its second reading in the House of Commons and received royal assent, while the Senate also undertook procedural steps to review its subject matter.
This record indicates that Bill C-14, concerning COVID-19 response measures, completed its second reading in the House of Commons on April 11, 2020. The Senate also took procedural steps on the same day to consider the subject matter of the bill in a Committee of the Whole, involving the Minister of Finance. The bill ultimately received royal assent on this date, becoming Statutes of Canada 2020, c. 6.
During the House of Commons second reading debate on April 11, 2020, Members of Parliament discussed Bill C-14, which proposed measures in response to COVID-19, focusing on economic support like the wage subsidy and CERB, before the bill was passed.
On April 11, 2020, the House of Commons debated the second reading of Bill C-14, a second act concerning measures in response to COVID-19. The sitting included procedural discussions on how Parliament would operate during the pandemic, statements from various party leaders about the COVID-19 crisis and the government's response, and a debate on the proposed legislation. The debate covered the Canada emergency wage subsidy, support for businesses, the Canada emergency response benefit (CERB), and issues related to seasonal workers and other vulnerable groups. The bill was subsequently passed at second reading, deemed considered in committee of the whole, reported without amendment, deemed concurred in at report stage, and deemed read a third time and passed.
This record details the "Consideration in committee" stage in the House of Commons for Bill C-14, which received royal assent on April 11, 2020, and outlines specific procedural motions made in the Senate on the same day regarding the bill's subject matter.
This artifact describes the "House of Commons Consideration in committee" stage for Bill C-14, a second act regarding COVID-19 measures. The process occurred on April 11, 2020. The bill received royal assent on the same date, becoming chapter 6 of the Statutes of Canada 2020. The provided text also outlines procedural steps taken in the Senate on April 11, 2020, including a motion to consider the subject matter of Bill C-14 in a Committee of the Whole, with the Minister of Finance appearing, and specific time limits for the committee's proceedings and speaking time.
During a special Saturday sitting on April 11, 2020, the House of Commons debated and ultimately passed Bill C-14, An Act respecting certain measures in response to COVID-19, with members from all parties participating in discussions about pandemic economic support measures.
On Saturday, April 11, 2020, the House of Commons met to consider Bill C-14, An Act respecting certain measures in response to COVID-19. The sitting involved procedural discussions and debates among members of various parties regarding the bill and broader COVID-19 pandemic responses. Key topics included the Canada emergency wage subsidy, support for small businesses and specific sectors, the Canada emergency response benefit (CERB), and border measures. The House ultimately passed the bill, deeming it to have received second reading, considered in committee of the whole, reported without amendment, concurred in at report stage, and read a third time and passed.
Bill C-14, concerning COVID-19 measures, completed its procedural stages in the House of Commons and Senate on April 11, 2020, the same day it received Royal Assent.
The provided text details procedural steps for Bill C-14, 'A second Act respecting certain measures in response to COVID-19', which received Royal Assent on April 11, 2020. The text indicates that the bill went through various stages in the House of Commons and the Senate on that date, including First Reading, Second Reading, consideration in committee, Report Stage, and Third Reading. Specifically for the Senate, it notes that a motion was adopted to consider the subject matter of the bill in a Committee of the Whole, with the Minister of Finance present, and with specific time limits for the discussion.
The House of Commons debated and passed Bill C-14, "A second Act respecting certain measures in response to COVID-19", amidst discussions on the COVID-19 pandemic and necessary procedural adjustments for physical distancing.
On April 11, 2020, the House of Commons met to consider Bill C-14, "A second Act respecting certain measures in response to COVID-19". The sitting included procedural discussions and debates. The House agreed to a motion to suspend certain standing orders to allow for physical distancing during proceedings. Following this, the bill was deemed introduced, read a first time, and then debated. The debate involved various members from different parties discussing the COVID-19 pandemic and the proposed measures. The sitting concluded with the bill being read a second time, deemed considered in committee, reported without amendment, concurred in at report stage, and deemed read a third time and passed.
On April 11, 2020, Bill C-14 completed its third reading in the House of Commons and received Royal Assent, becoming law as Statutes of Canada 2020, chapter 6, following procedural steps in the Senate.
This record shows that Bill C-14, a second act concerning COVID-19 measures, completed its third reading in the House of Commons on April 11, 2020. The bill subsequently received Royal Assent on the same day, becoming Statutes of Canada 2020, chapter 6. The Senate also took procedural steps on April 11, 2020, including agreeing to a motion that allowed for the consideration of Bill C-14's subject matter in a Committee of the Whole, with the Minister of Finance appearing, and specific time limits for the committee proceedings.
During the third reading debate on Bill C-14, the House of Commons discussed and approved the government's COVID-19 response measures, including the Canada Emergency Wage Subsidy and adjustments to the CERB, with various parties offering input and concerns.
On April 11, 2020, the House of Commons debated and passed Bill C-14, a second act responding to COVID-19. The debate included discussions on the Canada Emergency Response Benefit (CERB), the Canada emergency wage subsidy, support for various sectors like agriculture and small businesses, and the government's overall response to the pandemic. Members from different parties raised concerns about the effectiveness and reach of these measures, and suggested improvements. The bill was ultimately deemed read a third time and passed.
We don't have a plain-language summary for Royal assent yet. The official source linked below is the full record.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced