Bill C-44: An Act to amend the Canada Labour Code and the Employment Insurance Act and to make consequential amendments to the Income Tax Act and the Income Tax Regulations

First Session, Forty-first Parliament, 60-61 Elizabeth II, 2011-2012 STATUTES OF CANADA 2012CHAPTER 27 An Act to amend the Canada Labour Code and the Employment Insurance Act and to make consequential amendments to the Income Tax Act and the Income Tax Regulations ASSENTED TO 14th DECEMBER, 2012 BILL C-44 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Labour Code and the Employment Insurance Act and to make consequential amendments to the Income Tax Act and the Income Tax Regulations”. SUMMARY This enactment amends the Canada Labour Code to provide an employee with the right to take leave when a child of the employee is critically ill or dies or disappears as the probable result of a crime. It also makes technical amendments to that Act. Furthermore, the enactment amends the Employment Insurance Act to provide benefits to claimants who are providing care or support to their critically ill child and to facilitate access to sickness benefits for claimants who are in receipt of parental benefits. Lastly, the enactment makes consequential amendments to the Income Tax Act and the Income Tax Regulations. Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca 60-61 ELIZABETH II —————— CHAPTER 27 An Act to amend the Canada Labour Code and the Employment Insurance Act and to make consequential amendments to the Income Tax Act and the Income Tax Regulations [Assented to 14th December, 2012] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Helping Families in Need Act. R.S., c. L-2 CANADA LABOUR CODE 1993, c. 42, s. 26 2. (1) The heading of Division VII of Part III of the Canada Labour Code is replaced by the following: Reassignment, Maternity Leave, Parental Leave, Compassionate Care Leave and Leave Related to Critical Illness (2) The heading of Division VII of Part III of the Act is replaced by the following: Reassignment, Maternity Leave, Parental Leave, Compassionate Care Leave and Leave Related to Death or Disappearance 3. Section 206 of the Act is renumbered as subsection 206(1) and is amended by adding the following: Extension of period — child in hospital (2) If, during the period of 17 weeks following the date of confinement, the child who was born is hospitalized, the period is extended by the number of weeks during which the child is hospitalized. Limitation (3) An extension under subsection (2) must not result in the period being longer than 52 weeks. 4. (1) Section 206.1 of the Act is amended by adding the following after subsection (2): 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, is absent 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). Extension of period — child in hospital (2.2) If the child referred to in subsection (1) is hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child is hospitalized. Limitation (2.3) An extension under subsection (2.1) or (2.2) must not result in the period being longer than 104 weeks. 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, 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). Resumption (2.5) The leave referred to in subsection (1) resumes immediately after the interruption ends. (2) Section 206.1 of the Act is amended by adding the following after subsection (3): Exception — sick leave (4) Except to the extent that it is inconsistent with subsection 239(1.1), 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 subsection 239(1). Exception — work-related illness or injury (5) Except to the extent that it is inconsistent with subsections 239.1(3) and (4), 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 subsection 239.1(1). Exception — member of reserve force (6) Despite section 209.1, sections 247.93 to 247.95 apply to an employee who interrupted the leave referred to in subsection (1) in order to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g). 5. The Act is amended by adding the following after section 206.3: Leave Related to Critical Illness Interpretation 206.4 (1) In this section, “critically ill child”, “parent” and “specialist medical doctor” have the same meanings as in the regulations made under the Employment Insurance Act and “week” has the same meaning as in subsection 206.3(1). Leave — 37 weeks (2) Every employee who has completed six consecutive months of continuous employment with an employer and who is the parent of a critically ill child is entitled to and shall be granted a leave of absence from employment of up to 37 weeks in order to care for or support that child if a specialist medical doctor has issued a certificate that (a) states that the child is a critically ill child and requires the care or support of one or more of their parents; and (b) sets out the period during which the child requires that care or support. Medical practitioner (3) In the circumstances set out under the Employment Insurance Act, the certificate referred to in subsection (2) may be issued by a member of a class of medical practitioners that is prescribed under that Act. Period when leave may be taken — child (4) The period during which the employee may take a leave of absence (a) begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of the child that meets the requirements of subsection (2), or (ii) if the leave begins before the day on which the certificate is issued, the day from which the specialist medical doctor certifies that the child is critically ill; and (b) ends on the last day of the week in which either of the following occurs: (i) the child dies, or (ii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Period when leave may be taken — children (5) If more than one child of the employee is critically ill as a result of the same event, the period during which the employee may take a leave of absence (a) begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of any of the children that meets the requirements of subsection (2), or (ii) if the leave begins before the day on which the certificate is issued, the first day from which the specialist medical doctor certifies that any of the children is critically ill; and (b) ends on the last day of the week in which either of the following occurs: (i) the last of the children dies, or (ii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Aggregate leave — employees (6) The aggregate amount of leave that may be taken by employees under this section in respect of the same child — or the same children who are critically ill as a result of the same event — must not exceed 37 weeks during the period referred to in subsection (4) or (5), as the case may be. 6. The Act is amended by adding the following before section 207: Leave Related to Death or Disappearance Definitions 206.5 (1) The following definitions apply in this section. “child”« enfant » “child” means a person who is under 18 years of age. “crime”« crime » “crime” means an offence under the Criminal Code, other than one that is excluded by the regulations. “parent”« parent » “parent” with respect to a child, means a person who, in law, is a parent (including an adoptive parent), has the custody of or, in Quebec, parental authority over the child, or is the guardian of or, in Quebec, the tutor to the person of the child, or with whom the child is placed for the purposes of adoption under the laws governing adoption in the province in which the person resides. Leave — 104 weeks (2) Every employee who has completed six consecutive months of continuous employment with an employer is entitled to and shall be granted a leave of absence from employment of up to 104 weeks if the employee is the parent of a child who has died and it is probable, considering the circumstances, that the child died as a result of a crime. Leave — 52 weeks (3) Every employee who has completed six consecutive months of continuous employment with an employer is entitled to and shall be granted a leave of absence from employment of up to 52 weeks if the employee is the parent of a child who has disappeared and it is probable, considering the circumstances, that the child disappeared as a result of a crime. Exception (4) An employee is not entitled to a leave of absence if the employee is charged with the crime or it is probable, considering the circumstances, that the child was a party to the crime. Period when leave may be taken (5) The period during which the employee may take a leave of absence (a) begins on the day on which the death or disappearance, as the case may be, occurs; and (b) ends (i) in the case of leave under subsection (2), 104 weeks after the day on which the death occurs, or (ii) in the case of leave under subsection (3), 52 weeks after the day on which the disappearance occurs. Disappearance of child (6) Despite paragraph (5)(b), in the case of a child who disappears and who is subsequently found, the period referred to in subsection (5) ends (a) 14 days after the day on which the child is found, if the child is found during the 52-week period, but no later than the end of the 52-week period; or (b) 104 weeks after the day on which the disappearance occurs if subsection (2) applies to the child. Clarification (7) For greater certainty, a leave under this section ends on the day on which the circumstances are such that it is no longer probable that the death or disappearance was the result of a crime. Aggregate leave — employees (8) The aggregate amount of leave that may be taken by employees under this section in respect of the same death or disappearance of a child — or the same children who die or disappear as a result of the same event — must not exceed 104 weeks in the case of a death or 52 weeks in the case of a disappearance. 7. The Act is amended by adding the following after section 207: Notification to employer — interruption of parental leave 207.1 (1) An employee who intends to interrupt their parental leave under subsection 206.1(2.4) shall provide the employer with a notice in writing of the interruption before or as soon as possible after it begins. Notification to employer — resumption of parental leave (2) The employee shall provide the employer with a notice in writing of the day on which they resume their parental leave before or as soon as possible after that day. Notification to employer — interruption for child’s hospitalization 207.2 (1) An employee who intends to interrupt their maternity or parental leave in order to return to work as a result of the hospitalization of his or her child shall provide the employer with a notice in writing of the interruption as soon as possible. Employer’s decision (2) The employer shall, within one week after receiving the notice, advise the employee in writing of the employer’s decision to accept or refuse the employee’s return to work. Refusal (3) If the employer refuses the interruption or does not advise the employee within the week referred to in subsection (2), the leave under section 206 or 206.1 is extended by the number of weeks during which the child is hospitalized. The aggregate amounts of leave referred to in subsection 206.1(3) and section 206.2 are extended by the same number of weeks. Medical certificate (4) The employer may, in writing and no later than 15 days after an employee’s return to work, require the employee to provide a certificate issued by a qualified medical practitioner, as defined in subsection 206.3(1), attesting to the child’s hospitalization. End of interruption (5) An employee who intends to return to their maternity or parental leave after an interruption shall, as soon as possible, advise the employer in writing of the date on which the maternity or parental leave is to resume. Limitation (6) The extension referred to in subsection (3) applies only once in respect of the same child. 8. The Act is amended by adding the following after section 207.2: Notice to employer of leave 207.3 (1) Every employee who takes a leave of absence from employment under section 206.4 or 206.5 shall, as soon as possible, provide the employer with a notice in writing of the reasons for the leave and the length of the leave that they intend to take. Notice of change in length of leave (2) Every employee who is on a leave of absence from employment under section 206.4 or 206.5 shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take. Leave of more than four weeks (3) If the length of the leave is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done. Documentation (4) The employer may require the employee to provide documentation in support of the reasons for the leave and of any change in the length of leave that the employee intends to take. Return to work postponed (5) If an employee who takes a leave of more than four weeks wishes to shorten the length of the leave but does not provide the employer with four weeks’ notice, then the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the new end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer. Deemed part of leave (6) The period of the postponement is deemed to be part of the leave. 2003, c. 15, s. 28 9. Subsection 209.3(2) of the Act is replaced by the following: Prohibition (2) The prohibitions set out in subsection (1) also apply in respect of an employee who has taken a leave of absence under any of sections 206.3 to 206.5. R.S., c. 9 (1st Supp.), s. 10 10. (1) The portion of section 209.4 of the French version of the Act before paragraph (a) is replaced by the following: Règlements 209.4 Le gouverneur en conseil peut, par règlement : 1993, c. 42, s. 31 (2) Paragraph 209.4(a) of the Act is replaced by the following: (a) specifying the absences from employment that are deemed not to have interrupted continuous employment referred to in sections 206, 206.1, 206.4 and 206.5; R.S., c. 9 (1st Supp.), s. 10; 2003, c. 15, s. 29 (3) Paragraphs 209.4(a.1) to (c) of the French version of the Act are replaced by the following: a.1) pour l’application de l’alinéa d) de la définition de « membre de la famille » au paragraphe 206.3(1), préciser les catégories de personnes; b) pour l’application de l’article 208, préciser ce qui constitue, ou non, une fonction essentielle; c) pour l’application du paragraphe 209.1(2), préciser ce qui ne constitue pas un motif valable pour ne pas réintégrer un employé dans son poste antérieur; (4) Section 209.4 of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (c): (d) enlarging the meaning of “critically ill child” in subsection 206.4(1) and prescribing other persons to be included in the meanings of “parent” and “specialist medical doctor” in that subsection; (e) defining or determining what constitutes a same event in subsections 206.4(5) and (6); (f) prescribing offences to be excluded from the definition of “crime” in subsection 206.5(1) and prescribing other persons to be included in the definition of “parent” in that subsection; (g) prescribing periods of consecutive months of continuous employment that are shorter than six months for the purposes of subsections 206.4(2) and 206.5(2) and (3); (h) prescribing cases, other than those set out in subsection 206.5(4), in which an employee is not entitled to a leave of absence and cases in which an employee is entitled to a leave of absence even if they are charged with the crime; (i) prescribing documentation that the employer may require under subsection 207.3(4); (j) specifying the circumstances in which a leave under this Division may be interrupted; and (k) extending the period within which a leave under this Division may be taken. 1993, c. 42, s. 32(1) 11. Paragraph 239(1)(b) of the Act is replaced by the following: (b) the period of absence does not exceed 17 weeks; and 2008, c. 15, s. 1 12. Section 247.9 of the Act is replaced by the following: Annual vacation 247.9 Despite any term or condition of employment, an employee may postpone their annual vacation until after the day on which a leave of absence that is taken under this Division ends or the day on which a leave under section 206.1 ends, if that leave was interrupted by a leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g). 1996, c. 23 EMPLOYMENT INSURANCE ACT 13. (1) Section 10 of the Employment Insurance Act is amended by adding the following after subsection (5.1): Exception (5.2) A claim for benefits referred to in section 23.2 with respect to a critically ill child or children who are critically ill as a result of the same event must not be regarded as having been made on an earlier day under subsection (4) or (5) if (a) at the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted; (b) the beginning of the period referred to in subsection 23.2(3) or (4) has already been determined with respect to that child or those children and the claim would have the effect of moving the beginning of that period to an earlier date; or (c) the claim is made in any other circumstances set out in the regulations. 2003, c. 15, s. 16(2); 2010, c. 9, s. 2(2) (2) Subsections 10(13) to (15) of the Act are replaced by the following: Extension of benefit period — special benefits (13) If, during a claimant’s benefit period, (a) regular benefits were not paid to the claimant, (b) benefits were paid to the claimant for more than one of the reasons mentioned in paragraphs 12(3)(a) to (e) and at least one of those benefits was paid for fewer than the applicable maximum number of weeks established for those reasons, and (c) the maximum total number of weeks established for those reasons is greater than 50, the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks. Maximum extension under subsections (10) to (13) (14) Subject to subsection (15), an extension under any of subsections (10) to (13) must not result in a benefit period of more than 104 weeks. Maximum extension under subsection (13) (15) Unless the benefit period is also extended under any of subsections (10) to (12.1), an extension under subsection (13) must not result in a benefit period of more than the sum of two weeks and the total of the maximum number of weeks established under subsection 12(3) for each of the benefits paid to the claimant for one of the reasons mentioned in paragraphs 12(3)(a) to (e) during the claimant’s benefit period before it was extended under subsection (13). 14. (1) Subsection 12(3) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) because the claimant is providing care or support to one or more critically ill children described in subsection 23.2(1), is 35. 2009, c. 33. s. 6 (2) Subsection 12(4.1) of the Act is replaced by the following: Maximum — compassionate care benefits (4.1) Even if more than one claim is made under this Act, at least one of which is made under section 23.1 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.1 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks that begins on the first day of the week referred to in paragraph 23.1(4)(a). 2003, c. 15, s. 17(3) (3) Subsection 12(5) of the Act is replaced by the following: Maximum — critically ill child (4.4) Even if more than one claim is made under this Act, at least one of which is made under section 23.2 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.2 — for the same reason and in respect of the same critically ill child, the maximum number of weeks of benefits payable under this Act in respect of that child is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.2(3)(a). Maximum — critically ill children (4.5) Even if more than one claim is made under this Act, at least one of which is made under section 23.2 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.2 — for the same reason and in respect of the same children who are critically ill as a result of the same event, the maximum number of weeks of benefits payable under this Act in respect of those children is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.2(4)(a). Combined weeks of benefits (5) In a claimant’s benefit period, the claim-ant may combine weeks of benefits to which they are entitled because of a reason mentioned in subsection (3), but the maximum number of combined weeks is 50. If the benefit period is extended under subsection 10(13), the maximum number of combined weeks equals the maximum number of weeks in the benefit period calculated under subsection 10(15) less two weeks. 15. Section 18 of the Act is renumbered as subsection 18(1) and is amended by adding the following: Exception (2) A claimant to whom benefits are payable under section 23 is not disentitled under paragraph (1)(b) for failing to prove that he or she would have been available for work were it not for the illness, injury or quarantine. 16. Subsection 21(2) of the Act is replaced by the following: Limitation (2) If benefits are payable to a claimant as a result of illness, injury or quarantine and any allowances, money or other benefits are payable to the claimant for that illness, injury or quarantine under a provincial law, the benefits payable to the claimant under this Act shall be reduced or eliminated as prescribed. 2003, c. 15, s. 18 17. Subsections 23(3.2) to (3.4) of the Act are replaced by the following: Extension of period — special benefits (3.2) If, during a claimant’s benefit period, (a) regular benefits were not paid to the claimant, (b) benefits were paid to the claimant for more than one of the reasons mentioned in paragraphs 12(3)(a) to (e), (c) the maximum total number of weeks established for those reasons is greater than 50, and (d) benefits were paid for the reason mentioned in paragraph 12(3)(b) but for fewer than the maximum number of weeks established for that reason, the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks referred to in paragraph 12(3)(b). Limitation (3.3) An extension under subsection (3.2) must not result in the period referred to in subsection (2) being longer than the maximum benefit period calculated under subsection 10(15). Limitation (3.4) An extension under any of subsections 10(10) to (13) must not result in the period referred to in subsection (2) being longer than 104 weeks. 18. The Act is amended by adding the following after section 23.1: Benefits — critically ill child 23.2 (1) Despite section 18, but subject to this section, benefits are payable to a major attachment claimant, who is the parent of a critically ill child, in order to care for or support that child if a specialist medical doctor has issued a certificate that (a) states that the child is a critically ill child and requires the care or support of one or more of their parents; and (b) sets out the period during which the child requires that care or support. Medical practitioner (2) In the circumstances set out in the regulations, the certificate referred to in subsection (1) may be issued by a member of a prescribed class of medical practitioners. Weeks for which benefits may be paid — child (3) Subject to subsection (4) and section 12, benefits under this section are payable for each week of unemployment in the period (a) that begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of the child that meets the requirements of subsection (1) and is filed with the Commission, or (ii) in the case of a claim that is made before the day on which the certificate is issued, the day from which the specialist medical doctor certifies that the child is critically ill; and (b) that ends on the last day of the week in which any of the following occurs: (i) all benefits payable under this section in respect of the child are exhausted, (ii) the child dies, or (iii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Weeks for which benefits may be paid — children (4) Subject to section 12, if more than one child of the claimant is critically ill as a result of the same event, benefits under this section are payable for each week of unemployment in the period (a) that begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of any of the children that meets the requirements of subsection (1) and is filed with the Commission, or (ii) in the case of a claim that is made before the day on which the certificate is issued, the first day from which the specialist medical doctor certifies that any of the children is critically ill; and (b) that ends on the last day of the week in which any of the following occurs: (i) all benefits payable under this section in respect of the children are exhausted, (ii) the last of the children dies, or (iii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Exception (5) Subparagraph (3)(a)(ii) or (4)(a)(ii) does not apply to a claim if (a) at the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted; (b) the beginning of the period referred to in subsection (3) or (4), as the case may be, has already been determined and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; or (c) the claim is made in any other circumstances set out in the regulations. Deferral of waiting period — child (6) Subject to subsection (7), a claimant who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period if (a) another claimant has made a claim for benefits under this section or section 152.061 in respect of the same child during the period described in subsection (3) and that other claimant has served or is serving their waiting period in respect of that claim; (b) another claimant is making a claim for benefits under this section or section 152.061 in respect of the same child at the same time as the claimant and that other claimant elects to serve their waiting period; or (c) the claimant, or another claimant who has made a claim for benefits under this section or section 152.061 in respect of the same child, meets the prescribed requirements. Deferral of waiting period — children (7) A claimant who makes a claim for benefits under this section — and more than one of whose children is critically ill as a result of the same event — may have their waiting period deferred until they make another claim for benefits in the same benefit period if (a) another claimant has made a claim for benefits under this section or section 152.061 in respect of the same children during the period described in subsection (4) and that other claimant has served or is serving their waiting period in respect of that claim; (b) another claimant is making a claim for benefits under this section or section 152.061 in respect of the same children at the same time as the claimant and that other claimant elects to serve their waiting period; or (c) the claimant, or another claimant who has made a claim for benefits under this section or section 152.061 in respect of the same children, meets the prescribed requirements. Division of weeks of benefits (8) If a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under this section or section 152.061 in respect of the same child or the same children who are critically ill as a result of the same event, any remaining weeks of benefits payable under this section, under section 152.061 or under both those sections, up to a maximum of 35 weeks, may be divided in the manner agreed to by those claimants. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules. Maximum divisible number of weeks (9) For greater certainty, if, in respect of the same child or the same children who are critically ill as a result of the same event, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.061, the total number of weeks of benefits payable under this section and section 152.061 that may be divided between them must not exceed 35 weeks. Limitation — compassionate care benefits (10) Benefits under section 23.1 or 152.06 are not payable in respect of a child during the period referred to in subsection (3) or (4) or 152.061(3) or (4) that is established in respect of that child. Limitation (11) When benefits are payable to a claimant for the reasons set out in this section and any allowances, money or other benefits are payable to the claimant under a provincial law for the same or substantially the same reasons, the benefits payable to the claimant under this section shall be reduced or eliminated as prescribed. 2009, c. 33, s. 9(2) 19. (1) Paragraph 54(c.2) of the Act is replaced by the following: (c.2) setting out circumstances for the purposes of paragraphs 10(5.1)(c), 10(5.2)(c), 23.1(6)(c), 23.2(5)(c), 152.06(5)(c), 152.061(5)(c), 152.11(6)(c) and 152.11(6.1)(c); 2009, c. 33, s. 9(3) (2) Paragraphs 54(f.3) and (f.4) of the Act are replaced by the following: (f.21) defining or determining what is a parent, a critically ill child and a specialist medical doctor for the purposes of subsections 23.2(1) and 152.061(1); (f.3) defining or determining what is care or support for the purposes of paragraphs 23.1(2)(b), 23.2(1)(a), 152.06(1)(b) and 152.061(1)(a); (f.4) prescribing classes of medical practitioners for the purposes of subsections 23.1(3), 23.2(2), 152.06(2) and 152.061(2) and setting out the circumstances in which a certificate may be issued by them under subsection 23.1(2), 23.2(1), 152.06(1) or 152.061(1); 2003, c. 15, s. 20(2); 2009, c. 33, s. 9(3) (3) Paragraphs 54(f.6) and (f.7) of the Act are replaced by the following: (f.6) prescribing requirements for the purposes of paragraphs 23.1(7)(c), 23.2(6)(c), 23.2(7)(c), 152.06(6)(c), 152.061(6)(c) and 152.061(7)(c); (f.7) prescribing rules for the purposes of subsections 23.1(9), 23.2(8) and 152.061(8); 2003, c. 15, s. 22(1); 2009, c. 33, s. 10 20. (1) Subsections 69(1) and (2) of the Act are replaced by the following: Premium reduction — wage-loss plans 69. (1) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium when (a) the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compas- sionate care or a child’s critical illness under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; and (b) the insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction. Provincial plans (2) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums, the premiums under Part VII.1 or all those premiums, when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care or a child’s critical illness under a provincial law to insured persons, or to self-employed persons, as the case may be, would have the effect of reducing or eliminating the special benefits payable to those insured persons or the benefits payable to those self-employed persons. (2) Section 69 of the Act is amended by adding the following after subsection (6): Reference (7) The reference to the payment of allowances, money or other benefits because of a child’s critical illness in subsections (1) and (2) means the payment of allowances, money or other benefits for the same or substantially the same reasons for which benefits are payable under section 23.2. 21. (1) Section 152.03 of the Act is amended by adding the following after subsection (1): Exception (1.1) A self-employed person to whom benefits are payable under section 152.05 is entitled to benefits under subsection (1) even though the person did not cease to work as a self-employed person because of a prescribed illness, injury or quarantine and would not be working even without the illness, injury or quarantine. 2009, c. 33, s. 16 (2) Subsection 152.03(4) of the Act is replaced by the following: Disentitlement (4) A self-employed person, other than one referred to in subsection (1.1), is not entitled to benefits under subsection (1) if, were it not for the prescribed illness, injury or quarantine, the self-employed person would be deemed, in accordance with the regulations, to be not working. 2009, c. 33, s. 16 22. Subsections 152.05(5) to (10) of the Act are replaced by the following: Extension of period (5) If, during a self-employed person’s benefit period, benefits were paid to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (e), the maximum total number of weeks established for those reasons is greater than 50 and benefits were paid for the reason mentioned in paragraph 152.14(1)(b) but for fewer than the maximum number of weeks established for that reason, the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks referred to in paragraph 152.14(1)(b). Limitation (6) An extension under subsection (5) must not result in the period referred to in subsection (2) being longer than the maximum benefit period calculated under subsection 152.11(16). Limitation (7) An extension under any of subsections 152.11(11) to (14) must not result in the period referred to in subsection (2) being longer than 104 weeks. 23. The Act is amended by adding the following after section 152.06: Benefits — critically ill child 152.061 (1) Subject to this Part, benefits are payable to a self-employed person, who is the parent of a critically ill child, in order to care for or support that child if a specialist medical doctor has issued a certificate that (a) states that the child is a critically ill child and requires the care or support of one or more of their parents; and (b) sets out the period during which the child requires that care or support. Medical practitioner (2) In the circumstances set out in the regulations, the certificate referred to in subsection (1) may be issued by a member of a prescribed class of medical practitioners. Weeks for which benefits may be paid — child (3) Subject to subsection (4) and section 152.14, benefits under this section are payable for each week of unemployment in the period (a) that begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of the child that meets the requirements of subsection (1) and is filed with the Commission, or (ii) in the case of a claim that is made before the day on which the certificate is issued, the day from which the specialist medical doctor certifies that the child is critically ill; and (b) that ends on the last day of the week in which any of the following occurs: (i) all benefits payable under this section in respect of the child are exhausted, (ii) the child dies, or (iii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Weeks for which benefits may be paid — children (4) Subject to section 152.14, if more than one child of the self-employed person is critically ill as a result of the same event, benefits under this section are payable for each week of unemployment in the period (a) that begins on the first day of the week in which either of the following falls: (i) the day on which the first certificate is issued in respect of any of the children that meets the requirements of subsection (1) and is filed with the Commission, or (ii) in the case of a claim that is made before the day on which the certificate is issued, the first day from which the specialist medical doctor certifies that any of the children is critically ill; and (b) that ends on the last day of the week in which any of the following occurs: (i) all benefits payable under this section in respect of the children are exhausted, (ii) the last of the children dies, or (iii) the expiry of 52 weeks following the first day of the week referred to in paragraph (a). Exception (5) Subparagraph (3)(a)(ii) or (4)(a)(ii) does not apply to a claim if (a) at the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted; (b) the beginning of the period referred to in subsection (3) or (4), as the case may be, has already been determined and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; or (c) the claim is made in any other circumstances set out in the regulations. Deferral of waiting period — child (6) Subject to subsection (7), a self-employed person who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period if (a) another claimant has made a claim for benefits under this section or section 23.2 in respect of the same child during the period described in subsection (3) and that other claimant has served or is serving their waiting period in respect of that claim; (b) another claimant is making a claim for benefits under this section or section 23.2 in respect of the same child at the same time as the claimant and that other claimant elects to serve their waiting period; or (c) the self-employed person, or another claimant who has made a claim for benefits under this section or section 23.2 in respect of the same child, meets the prescribed requirements. Deferral of waiting period — children (7) A self-employed person who makes a claim for benefits under this section — and more than one of whose children is critically ill as a result of the same event — may have their waiting period deferred until they make another claim for benefits in the same benefit period if (a) another claimant has made a claim for benefits under this section or section 23.2 in respect of the same children during the period described in subsection (4) and that other claimant has served or is serving their waiting period in respect of that claim; (b) another claimant is making a claim for benefits under this section or section 23.2 in respect of the same children at the same time as the claimant and that other claimant elects to serve their waiting period; or (c) the self-employed person, or another claimant who has made a claim for benefits under this section or section 23.2 in respect of the same children, meets the prescribed requirements. Division of weeks of benefits (8) If a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under this section or section 23.2 in respect of the same child or the same children who are critically ill as a result of the same event, any remaining weeks of benefits payable under this section, under section 23.2 or under both those sections, up to a maximum of 35 weeks, may be divided in the manner agreed to by the self-employed person and the other person. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules. Maximum divisible number of weeks (9) For greater certainty, if, in respect of the same child or the same children who are critically ill as a result of the same event, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.2, the total number of weeks of benefits payable under this section and section 23.2 that may be divided between them must not exceed 35 weeks. Limitation — compassionate care benefits (10) Benefits under section 23.1 or 152.06 are not payable in respect of a child during the period referred to in subsection (3) or (4) or 23.2(3) or (4) that is established in respect of that child. Limitation (11) When benefits are payable to a self-employed person for the reasons set out in this section and any allowances, money or other benefits are payable to the person under a provincial law for the same or substantially the same reasons, the benefits payable to the person under this section shall be reduced or eliminated as prescribed. 24. (1) Section 152.11 of the Act is amended by adding the following after subsection (6): Exception (6.1) A claim for benefits referred to in section 152.061 with respect to a critically ill child or children who are critically ill as a result of the same event must not be regarded as having been made on an earlier day under subsection (4) or (5) if (a) at the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted; (b) the beginning of the period referred to in subsection 152.061(3) or (4) has already been determined with respect to that child or those children and the claim would have the effect of moving the beginning of that period to an earlier date; or (c) the claim is made in any other circumstances set out in the regulations. 2009, c. 33, s. 16 (2) Subsections 152.11(14) to (19) of the Act are replaced by the following: Extension of benefit period (14) If, during a self-employed person’s benefit period, benefits were paid to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (e), at least one of those benefits was paid for fewer than the applicable maximum number of weeks established for those reasons and the maximum total number of weeks established for those reasons is greater than 50, the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks. Maximum extension under subsections (11) to (14) (15) Subject to subsection (16), an extension under any of subsections (11) to (14) must not result in a benefit period of more than 104 weeks. Maximum extension under subsection (14) (16) Unless the benefit period is also extended under any of subsections (11) to (13), an extension under subsection (14) must not result in a benefit period of more than the sum of two weeks and the total of the maximum number of weeks established under subsection 152.14(1) for each of the benefits paid to the self-employed person for one of the reasons mentioned in paragraphs 152.14(1)(a) to (e) during the person’s benefit period before it was extended under subsection (14). 25. (1) Subsection 152.14(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) because the self-employed person is providing care or support to one or more critically ill children described in subsection 152.061(1), is 35. 2009, c. 33, s. 16 (2) Subsection 152.14(5) of the Act is replaced by the following: Maximum — compassionate care benefits (5) Even if more than one claim is made under this Act, at least one of which is made under section 152.06 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.06 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks that begins on the first day of the week referred to in paragraph 152.06(3)(a). Maximum — critically ill child (5.1) Even if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same critically ill child, the maximum number of weeks of benefits payable under this Act in respect of that child is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(3)(a). Maximum — critically ill children (5.2) Even if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same children who are critically ill as a result of the same event, the maximum number of weeks of benefits payable under this Act in respect of those children is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(4)(a). 2009, c. 33, s. 16 (3) Subsection 152.14(8) of the Act is replaced by the following: Combined weeks of benefits (8) In a self-employed person’s benefit period, the self-employed person may, subject to the applicable maximums, combine weeks of benefits to which they are entitled because of a reason mentioned in subsection (1), but the maximum number of combined weeks is 50. However, if the benefit period is extended under subsection 152.11(14), the maximum number of combined weeks equals the maximum number of weeks in the benefit period calculated under subsection 152.11(16) less two weeks. CONSEQUENTIAL AMENDMENTS R.S., c. 1 (5th Supp.) Income Tax Act 26. (1) Subsection 56(1) of the Income Tax Act is amended by adding the following after paragraph (a.2): Parents of victims of crime (a.3) amounts received by the taxpayer in the year under a program established under the authority of the Department of Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code; (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013. 27. (1) Section 60 of the Act is amended by adding the following after paragraph (u): Repayment — parents of victims of crime (v) the total of all amounts each of which is an amount paid in the year as a repayment of a benefit that was included because of paragraph 56(1)(a.3) in computing the taxpayer’s income for the year or a preceding taxation year; (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013. 28. (1) Subsection 153(1) of the Act is amended by adding the following after paragraph (d.1): (d.2) an amount described in paragraph 56(1)(a.3), (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013. 29. Paragraph 241(4)(d) of the Act is amended by adding the following after subparagraph (x): (x.1) to an official of the Department of Human Resources and Skills Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code, C.R.C., c. 945 Income Tax Regulations 30. (1) The definition “remuneration” in subsection 100(1) of the Income Tax Regulations is amended by adding the following after paragraph (g): (g.1) an amount that is required by paragraph 56(1)(a.3) of the Act to be included in computing a taxpayer’s income, (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2013. TRANSITIONAL PROVISIONS Death or disappearance 31. Section 206.5 of the Canada Labour Code, as enacted by section 6, applies only with respect to a death or disappearance that occurs after the day on which section 6 comes into force. Illness, injury or quarantine 32. Sections 18, 21 and 152.03 of the Employment Insurance Act, as amended by sections 15, 16 and 21, apply only to claims for benefits because of illness, injury or quarantine that are made for weeks that begin on or after the day on which sections 15, 16 and 21 come into force. Child’s critical illness 33. Sections 23.2 and 152.061 of the Employment Insurance Act, as enacted by sections 18 and 23, apply to a claimant for any benefit period (a) that begins on or after the day on which sections 18 and 23 come into force; or (b) that has not ended before that day, but only for weeks of benefits that begin on or after that day. COORDINATING AMENDMENTS This Act 34. On the first day on which both subsections 2(1) and (2) of this Act are in force, the heading of Division VII of Part III of the Canada Labour Code is replaced by the following: Reassignment, Maternity Leave, Parental Leave, Compassionate Care Leave, Leave Related to Critical Illness and Leave Related to Death or Disappearance 2000, c. 14 35. On the first day on which section 43 of the Budget Implementation Act, 2000 produces its effects, section 206.1 of the Canada Labour Code is replaced by the following: Entitlement to leave 206.1 (1) Subject to subsections (2) and (3), every employee who has completed six consecutive months of continuous employment with an employer is entitled to and shall be granted a leave of absence from employment of up to thirty-seven weeks to care for (a) a new-born child of the employee; (b) a child who is in the care of the employee for the purpose of adoption under the laws governing adoption in the province in which the employee resides; or (c) a child with respect to whom the employee meets the requirements of paragraph 23(1)(c) of the Employment Insurance Act. Period when leave may be taken (2) The leave of absence may only be taken during the fifty-two week period beginning (a) in the case of a child described in paragraph (1)(a), at the option of the employee, on the day the child is born or comes into the actual care of the employee; (b) in the case of a child described in paragraph (1)(b), on the day the child comes into the actual care of the employee; and (c) in the case of a child described in paragraph (1)(c), on the day the requirements referred to in that paragraph are met. 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, is absent 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). Extension of period — child in hospital (2.2) If the child referred to in subsection (1) is hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child is hospitalized. Limitation (2.3) An extension under subsection (2.1) or (2.2) must not result in the period being longer than 104 weeks. 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, 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). Resumption (2.5) The leave referred to in subsection (1) resumes immediately after the interruption ends. Aggregate leave — two employees (3) The aggregate amount of leave that may be taken by two employees under this section in respect of the same event, as described in paragraphs (1)(a) to (c), shall not exceed thirty-seven weeks. Exception — sick leave (4) Except to the extent that it is inconsistent with subsection 239(1.1), 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 subsection 239(1). Exception — work-related illness or injury (5) Except to the extent that it is inconsistent with subsections 239.1(3) and (4), 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 subsection 239.1(1). Exception — member of reserve force (6) Despite section 209.1, sections 247.93 to 247.95 apply to an employee who interrupted the leave referred to in subsection (1) in order to take leave under any of paragraphs 247.5(1)(a), (b) and (d) to (g). 2012, c. 19 36. (1) In this section, “other Act” means the Jobs, Growth and Long-term Prosperity Act. (2) On the first day on which both section 687 of the other Act and subsection 26(1) of this Act are in force, paragraph 56(1)(a.3) of the Income Tax Act, as enacted by subsection 26(1) of this Act, is replaced by the following: Parents of victims of crime (a.3) amounts received by the taxpayer in the year under a program established under the authority of the Department of Human Resources and Skills Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code; (3) On the first day on which both section 687 of the other Act and section 29 of this Act are in force, subparagraph 241(4)(d)(x.1) of the Income Tax Act, as enacted by section 29 of this Act, is replaced by the following: (x.1) to an official of the Department of Human Resources and Skills Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Human Resources and Skills Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code, COMING INTO FORCE Order in council 37. (1) Subsection 2(1) and section 5 come into force on a day to be fixed by order of the Governor in Council. January 1, 2013 or royal assent (2) Subject to subsection (3), subsection 2(2) and sections 6, 8 and 9 come into force on the later of January 1, 2013, and the day on which this Act receives royal assent. Order in council if before January 1, 2013 (3) Subsection 2(2) and sections 6, 8 and 9 come into force on a day to be fixed by order of the Governor in Council if the order is made before January 1, 2013. Order in council (4) Sections 13, 14, 17 to 20 and 22 to 25 come into force on a day to be fixed by order of the Governor in Council. Order in council (5) Sections 15, 16 and 21 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada