Bill C-2 explained in plain English
An Act relating to economic recovery in response to COVID-19
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
Short answer
The bill amends the Income Tax Act and the COVID-19 Emergency Response Act to adjust leave entitlements for employees, with changes effective from September 2020 to September 2021.
At a glance
Official Parliament of Canada snapshot for 43rd Parliament, 2nd 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.
AI-generated from official bill text; automatically checked and spot-reviewed.
The bill amends the Income Tax Act and the COVID-19 Emergency Response Act to adjust leave entitlements for employees, with changes effective from September 2020 to September 2021.
This legislative text outlines amendments to the Income Tax Act and the COVID-19 Emergency Response Act, primarily affecting leave entitlements for employees. Key changes include adjustments to vacation leave, sick leave, and other employment-related benefits, with specific provisions coming into force on dates ranging from September 30, 2020, to September 25, 2021. The amendments replace or modify subsections related to leave calculations, eligibility, and duration, while repealing certain outdated sections. The text also references schedules containing detailed measures and amounts, which are part of the broader emergency response framework.
- Amends subsections 239(1) and 239.01(1) of the Income Tax Act to adjust leave entitlements for employees, including vacation leave and sick leave.
- Replaces section 11 of the COVID-19 Emergency Response Act with a new section effective December 31, 2020, to modify leave provisions.
- Adds new subsections to the Income Tax Act (e.g., 206.1(1) and 207.02(1)) to extend leave periods and adjust calculation rules.
- Repeals section 9(1) of the Emergency Response Act, which was deemed never to have come into force.
- Specifies that certain amendments (e.g., to subsection 239.01(1)) come into force on September 30, 2020, while others (e.g., to subsection 207.02(1)) take effect later.
- Employees who are entitled to leave under the Income Tax Act or the Emergency Response Act.
- Employers required to comply with updated leave entitlement rules.
- Tax authorities administering the Income Tax Act provisions.
- The text does not specify the exact details of the measures in the referenced schedules, which may contain additional provisions affecting leave entitlements.
- The full impact of the amendments on specific leave calculations or eligibility criteria is not fully detailed in the provided text.
Changes to subsections 239(1), 239.01(1), 206.1(1), and 207.02(1) adjust how employees calculate and receive leave entitlements, including vacation and sick leave.
Section 11 is replaced with a new provision effective December 31, 2020, to modify leave rules. Section 9(1) is repealed as it was never in effect.
Generated using AI from official bill text. Not legal advice. Coverage is limited to the official text extracted for this bill version.
Official textParliamentary Process
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Introduction and first reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading 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 is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
This plain-English summary is based on official legislative sources and public records. It is intended for civic education and is not legal advice.
How this data is sourced