Budget Implementation Act, 2016, No. 1.

An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Bill Morneau  Liberal

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.

Part 1 implements certain income tax measures proposed in the March 22, 2016 budget by
(a) eliminating the education tax credit;
(b) eliminating the textbook tax credit;
(c) exempting from taxable income amounts received as rate assistance under the Ontario Electricity Support Program;
(d) maintaining the small business tax rate at 10.‍5% for the 2016 and subsequent taxation years and making consequential adjustments to the dividend gross-up factor and dividend tax credit;
(e) increasing the maximum deduction available under the northern residents deduction;
(f) eliminating the children’s arts tax credit;
(g) eliminating the family tax cut credit;
(h) replacing the Canada child tax benefit and universal child care benefit with the new Canada child benefit;
(i) eliminating the child fitness tax credit;
(j) introducing the school supplies tax credit;
(k) extending, for one year, the mineral exploration tax credit for flow-through share investors;
(l) restoring the labour-sponsored venture capital corporations tax credit for purchases of shares of provincially registered labour-sponsored venture capital corporations for the 2016 and subsequent taxation years; and
(m) introducing changes consequential to the introduction of the new 33% individual tax rate.
Part 1 implements other income tax measures confirmed in the March 22, 2016 budget by
(a) amending the anti-avoidance rules in the Income Tax Act that prevent the conversion of capital gains into tax-deductible intercorporate dividends;
(b) qualifying certain costs associated with undertaking environmental studies and community consultations as Canadian exploration expenses;
(c) ensuring that profits from the insurance of Canadian risks remain taxable in Canada;
(d) ensuring that the dividend rental arrangement rules under the Income Tax Act apply where there is a synthetic equity arrangement;
(e) providing specific tax rules in respect of the commercialization of the Canadian Wheat Board, including a tax deferral for eligible farmers;
(f) permitting registered charities and registered Canadian amateur athletic associations to hold limited partnership interests;
(g) providing an exemption to the withholding tax requirements for payments by qualifying non-resident employers to qualifying non-resident employees;
(h) limiting the circumstances in which the repeated failure to report income penalty will apply;
(i) permitting the sharing of taxpayer information within the Canada Revenue Agency to facilitate the collection of certain non-tax debts; and
(j) permitting the sharing of taxpayer information with the Office of the Chief Actuary.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 22, 2016 budget by
(a) adding insulin pens, insulin pen needles and intermittent urinary catheters to the list of GST/HST zero-rated medical and assistive devices;
(b) clarifying that GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities;
(c) relieving tax to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to GST/HST;
(d) ensuring that interest earned in respect of certain deposits is not included in determining whether a person is considered to be a financial institution for GST/HST purposes; and
(e) clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions.
Part 2 also implements other GST/HST measures confirmed in the March 22, 2016 budget by
(a) adding feminine hygiene products to the list of GST/HST zero-rated products; and
(b) permitting the sharing of taxpayer information in respect of non-tax debts within the Canada Revenue Agency under certain federal and provincial government programs and in respect of certain programs where information sharing is currently permitted under the Income Tax Act.
Part 3 implements certain excise measures proposed in the March 22, 2016 budget by
(a) ensuring that excise tax relief for diesel fuel used as heating oil or to generate electricity is targeted to specific instances; and
(b) enhancing certain security and collection provisions in the Excise Act, 2001.
Part 3 also implements other excise measures confirmed in the March 22, 2016 budget by permitting the sharing of taxpayer information in respect of non-tax debts within the Canada Revenue Agency under certain federal and provincial government programs and in respect of certain programs where information sharing is currently permitted under the Income Tax Act.
Division 1 of Part 4 repeals the Federal Balanced Budget Act.
Division 2 of Part 4 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to, among other things,
(a) replace “permanent impairment allowance” with “career impact allowance”;
(b) replace “totally and permanently incapacitated” with “diminished earning capacity”;
(c) increase the percentage in the formula used to calculate the earnings loss benefit;
(d) specify when a disability award becomes payable and clarify the formula used to calculate the amount of a disability award;
(e) increase the amounts of a disability award; and
(f) increase the amount of a death benefit.
In addition, it contains transitional provisions that provide, among other things, that the Minister of Veterans Affairs must pay, to a person who received a disability award or a death benefit under that Act before April 1, 2017, an amount that represents the increase in the amount of the disability award or the death benefit, as the case may be. It also makes consequential amendments to the Children of Deceased Veterans Education Assistance Act, the Pension Act and the Income Tax Act.
Division 3 of Part 4 amends the sunset provisions of certain Acts governing federal financial institutions to extend by two years, namely, from March 29, 2017 to March 29, 2019, the period during which those institutions may carry on business.
Division 4 of Part 4 amends the Bank Act to facilitate the continuance of local cooperative credit societies as federal credit unions by granting the Minister of Finance the authority to provide transitional procedural exemptions, as well as a loan guarantee.
Division 5 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things, broaden the Corporation’s powers to temporarily control or own a domestic systemically important bank and to convert certain shares and liabilities of such a bank into common shares.
It also amends the Bank Act to allow the designation of domestic systemically important banks by the Superintendent of Financial Institutions and to require such banks to maintain a minimum capacity to absorb losses.
Lastly, it makes consequential amendments to the Financial Administration Act, the Winding-up and Restructuring Act and the Payment Clearing and Settlement Act.
Division 6 of Part 4 amends the Office of the Superintendent of Financial Institutions Act to change the membership of the committee established under that Act so that the Chairperson of the Canada Deposit Insurance Corporation is replaced by that Corporation’s Chief Executive Officer. It also amends several Acts to replace references to that Chairperson with references to that Chief Executive Officer.
Division 7 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to authorize an additional payment to be made to a territory, in order to take into account the amount of the territorial formula financing payment that would have been paid to that territory for the fiscal year beginning on April 1, 2016, if that amount had been determined using the recalculated amount determined to be the gross expenditure base for that fiscal year.
Division 8 of Part 4 amends the Financial Administration Act to restrict the circumstances in which the Governor in Council may authorize the borrowing of money without legislative approval.
Division 9 of Part 4 amends the Old Age Security Act to increase the single rate of the guaranteed income supplement for the lowest-income pensioners by up to $947 annually and to repeal section 2.‍2 of that Act, which increases the age of eligibility to receive a benefit.
Division 10 of Part 4 amends the Special Import Measures Act to provide that a finding by the President of the Canada Border Services Agency of an insignificant margin of dumping or an insignificant amount of subsidy in respect of goods imported into Canada will no longer result in the termination of a trade remedy investigation prior to the President’s preliminary determination. It also provides that expiry reviews may be initiated from a date that is closer to the expiry date of an anti-dumping or countervailing measure and makes amendments related to that new time period.
Division 11 of Part 4 amends the Pension Benefits Standards Act, 1985 to combine the authorities for bilateral agreements and multilateral agreements into one authority for federal-provincial agreements, and to clarify that federal-provincial agreements may permit the application of provincial legislation with respect to a pension plan.
Division 12 of Part 4 amends the Employment Insurance Act to, among other things,
(a) increase, until July 8, 2017, the maximum number of weeks for which benefits may be paid to certain claimants in certain regions;
(b) eliminate the category of claimants who are new entrants and re-entrants; and
(c) reduce to one week the length of the waiting period during which claimants are not entitled to benefits.
Division 13 of Part 4 amends the Canada Marine Act to allow the Minister of Canadian Heritage to make payments to Canada Place Corporation for certain celebrations.
Division 14 of Part 4 amends the Jobs, Growth and Long-term Prosperity Act to authorize the Minister of Infrastructure, Communities and Intergovernmental Affairs to acquire the shares of PPP Canada Inc. on behalf of Her Majesty in right of Canada. It also sets out that the appropriate Minister, as defined in the Financial Administration Act, holds those shares and authorizes that appropriate Minister to conduct, with the Governor in Council’s approval, certain transactions relating to PPP Canada Inc. Finally, it authorizes PPP Canada Inc. and its wholly-owned subsidiaries to sell, with the Governor in Council’s approval, their assets in certain circumstances.
Division 15 of Part 4 amends the Canada Foundation for Sustainable Development Technology Act to modify the process that leads to the Governor in Council’s appointment of persons to the board of directors of the Canada Foundation for Sustainable Development Technology by eliminating the role of the Minister of Natural Resources and the Minister of the Environment as well as the consultative role of the Minister of Industry from that process. It also amends the Budget Implementation Act, 2007 to provide that a sum may be paid out of the Consolidated Revenue Fund to the Foundation on the requisition of the Minister of Industry and to clarify the maximum amount of that sum.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-15s:

C-15 (2025) Law Budget 2025 Implementation Act, No. 1
C-15 (2022) Law Appropriation Act No. 5, 2021-22
C-15 (2020) Law United Nations Declaration on the Rights of Indigenous Peoples Act
C-15 (2020) Law Canada Emergency Student Benefit Act

Votes

June 13, 2016 Passed That the Bill be now read a third time and do pass.
June 8, 2016 Passed That Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
June 8, 2016 Failed
June 8, 2016 Failed
June 8, 2016 Failed
May 10, 2016 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
May 10, 2016 Failed That the motion be amended by deleting all the words after the word “That” and substituting the following: “the House decline to give second reading to Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures, since the bill does not support the principles of lower taxes, balanced budgets and job creation, exemplified by, among other things, repealing the Federal Balanced Budget Act.”.
May 10, 2016 Passed That, in relation to Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures, not more than one further sitting day shall be allotted to the consideration at second reading stage of the Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at second reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and, in turn, every question necessary for the disposal of the said stage of the Bill shall be put forthwith and successively, without further debate or amendment.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:20 p.m.

NDP

Robert Aubin NDP Trois-Rivières, QC

Mr. Speaker, when I go door to door in Trois-Rivières, there is one question I am dying to ask every person I see. I want to know whether they are satisfied with the tax cuts. Most times, people ask me what tax cut I am talking about.

There is a big difference between the definition of middle class that I had in my mind and what we see in the budget.

The median salary in Quebec is around $31,500 a year. As we all know, everyone who earns $45,000 and under will not receive a tax cut.

Is my colleague truly proud of a budget in which the middle class, or those striving to join it, do not have access to the tax cuts? Is he proud of a measure that is supposed to be revenue neutral but that will actually cost hundreds of millions of dollars?

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:20 p.m.

Liberal

Scott Simms Liberal Coast of Bays—Central—Notre Dame, NL

Mr. Speaker, I have been in the House 12 years. I do not often get to hear the NDP members advocate for tax cuts, but nevertheless I will address it.

We are looking at the tax cut for the middle class, but we are also investing, the child tax benefit being a big factor of that. That is what a lot of people have asked for, and that is what we are delivering.

I know both parties are on us about this idea of spending. We call it investment for all the right reasons. If members have been here as I long as I have, they would realize that these investments are crucial for all communities, including Trois-Rivières and the other communities he has mentioned.

I would suggest the member hang on and look at how these investments will benefit his riding, and maybe he will take credit for it. They are solid investments in the middle class, such as the child tax benefit for those raising families. This is what it is about. The tax cut is there to help them. Compared to what has been done, it is a substantial tax cut.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:25 p.m.

NDP

Wayne Stetski NDP Kootenay—Columbia, BC

Mr. Speaker, I rise today to share my thoughts on Bill C-15, an act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures.

I was the regional manager for the ministry of environment back in my riding of Kootenay—Columbia. In total, I spent 32½ years with provincial governments in British Columbia and Manitoba, working with provincial budgets. I was also mayor of the City of Cranbrook for three years and responsible for municipal government budgets.

As anyone who has worked for government at the federal, provincial, or municipal level will know, governments always have money. This will not be news to anyone who pays taxes, which pretty much includes all of us except, perhaps, for the very wealthy putting money away into tax havens.

Since governments always have money, it always comes down to priorities and how government chooses to spend our money. While this budget does some things right it, unfortunately, falls short in a number of very important areas. Let us start with the good news: what this budget does right.

The bill contains some positive measures that were led and/or supported by the NDP, as follows: restoring the tax credit for labour-sponsored funds, adding feminine hygiene products to the list of zero-rated products for taxation purposes, raising the guaranteed income supplement for single seniors, and repealing the legislation to raise the age of retirement from 65 to 67 years of age.

I have also heard from my constituents that they were pleased to see the increase in Canada student grant amounts by 50%, to a maximum of $3,000 per year for low-income families and ensuring that no student will have to repay their Canada student loan until they are earning at least $25,000 a year.

At the same time, they are not happy with Liberal cuts that eliminated the education tax credit and the textbook tax credit. For students, with one hand, the Liberals giveth and, with the other hand, they take away.

This is also true for the Liberals' Canada child benefit. While families will benefit with an increase in child benefit, the government is eliminating two very important tax credits, the children's fitness tax benefit and the children's arts tax credits. Both of these were important for helping to build physically healthy kids and to encourage our young artists. They will be sadly missed.

While the tourism industry will benefit with the provision of $50 million over two years, dedicated to Destination Canada for marketing initiatives, the rest of small businesses have been betrayed by the Liberal government. During the 2015 election, I participated in 12 community debates throughout Kootenay—Columbia. At every debate, the Liberals said, as did I, representing the NDP, that if we were elected, we would decrease small businesses taxes from 10.5% to 9%. This was not a “We will consider”, or “We will consult with Canadians” election promise. This was black and white. My Liberal colleague promised that if they were elected, they would reduce business taxes to 9%.

What happened to the Liberal mantra, “That's what we told Canadians we'd do and that is what we will do” on this one?

As I said, there were some good things in the budget, but I have to say that after 10 years of Conservative cutbacks that hurt so many aspects of our lives in Canada, it is not hard for any government that followed to look at least sort of good to Canadians. This is especially true if we do not mind spending an additional $30 billion a year over and above the revenue that we are taking in; $30 billion a year in added debt that will fall to our children and grandchildren to pay back. This is a concern I hear over and over again from my constituents.

I even heard it from school kids at the Kootenay Christian Academy in Cranbrook and the Crawford Bay School in Crawford Bay. They both asked the same question, “How will we ever pay back almost $700 billion in debt?”

I have to say I did not have a good answer for them, other than to say, “Perhaps we should be learning from countries like Norway, where its federal government petroleum fund has $500 billion in surplus money, and is expected to grow to $1 trillion by 2020.” Being half Norwegian, I have to say that is a rainy day fund and a budget process to aspire to and be proud of.

What do my constituents say they find most disappointing about the Liberal government? How much time do I have left? Possibly not enough time, but let me get started.

We are feeling left out in Kootenay—Columbia when it comes to employment insurance. The Liberal government's regionally based enhancements to employment insurance do nothing for my constituents, even though a number of them worked in the oil and gas industry in Fort McMurray. This discriminatory approach to EI must end and be replaced by a universal 360-hour eligibility threshold, and extended benefits should apply to all Canadians.

Too many seniors in my riding live in poverty. Seniors should not have to choose between food and prescription drugs. The government needs to keep its promise to immediately enhance the CPP and the QPP. Our seniors helped to build this great country of ours, and they deserve to be treated better.

On taxation, my constituents believe in tax fairness, which means that the Liberal tax cuts should have included Canadians who make from $20,000 to $45,000. It also means that the richest people in Canada should pay their fair share, which means closing tax loopholes, including offshore tax havens, and punishing tax cheats even if they are wealthy tax cheats.

Infrastructure funding is a major concern. Municipalities in rural areas of Canada expect to get their fair share of infrastructure dollars. As a former mayor of Cranbrook, a city with just under 20,000 residents, keeping up with replacing 50-year-old sewer and water pipes, and fixing failing roads was a constant challenge.

Many Canadians do not realize that for every dollar collected in taxes, 50¢ goes to the federal government, 42¢ to provincial governments, and 8¢ goes to municipalities. Meanwhile, municipalities are responsible for almost 70% of all infrastructure in Canada. While it is heartening to see additional money for infrastructure in this 2016-17 budget, we have yet to see when or how that money will be rolled out.

I can tell members that in 2014, the former Conservative government announced, with great fanfare, its build Canada fund. The reality is that virtually no money made it to municipalities in my region of British Columbia that year. My Conservative member of Parliament at the time put the blame on the B.C. Liberal government for dragging its feet on getting the program under way.

The approach to funding in infrastructure at that time was a one-third, one-third, one-third split, with each level of government having to come up with its share. I can tell members that it is extremely difficult for small rural communities to come up with their one-third. One cannot even get into the game without having the one-third, and having shelf-ready plans in place. Many small municipalities have a very difficult time having staff or contract money to even create shelf-ready plans.

Therefore, while it is good to see more money for infrastructure in the budget, in order for it to be effective, the government needs to ensure a number of things.

First, that there is money and a process in place to help small rural communities develop shelf-ready plans.

Second, the one-third, one-third, one-third funding formula needs to change. Based on the taxes collected, it would be more appropriate if the formula for infrastructure funding would be 10% municipalities, 40% provincial governments, and 50% federal government, and as much of the infrastructure as possible should go directly from the federal government to municipalities with an appropriate funding formula.

Third, the funding should be multi-year, with a minimum of four years to reflect the four-year term of a ruling party. This would give municipalities the opportunity to plan ahead.

High-speed Internet, sometimes called dark fibre, needs to be considered basic municipal infrastructure in the future, along with roads, sewer, water, and storm drains, and it should be eligible for annual infrastructure funding. My major dream is that aging infrastructure funding should come out of politics and just be a line item every year in the Infrastructure and Communities ministry's budget.

In conclusion, I would like to be able to support this 179-page omnibus-like bill, but it falls short of what my constituents in Kootenay—Columbia expected from the Liberal government, and I am unable to support it at report stage.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Mr. Speaker, I thank my colleague for his comments on this particular budget and the debate we are having today.

I heard with great interest the discussion he mentioned about being with children and talking about the debt, and them questioning how we get out of so much debt. I hope he also took the opportunity to explain to them what taking on this debt could do for our country in terms of our ability to invest in infrastructure and get the economy moving again and getting things properly working.

He was very critical of the debt we are taking on, but at the same time, also made comments about the fact that we were not able to balance the budget. I am wondering if he could provide some input. Given the fact that the NDP had made a commitment to balancing the budget, how would he have worked with his party? What would he specifically have cut in order to balance the budget, while at the same time providing these tax breaks that he spoke about for small businesses? Can he give us some insight as to how he would cut the taxes for small businesses and balance the budget? What specifically would he have cut or promoted to cut to add up to the $30 billion?

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

NDP

Wayne Stetski NDP Kootenay—Columbia, BC

Mr. Speaker, our approach to the budget was to increase corporate taxes, to increase the amount of revenue coming in. That, of course, is another aspect that is missing from the budget and from our approach to Canada.

Increasing corporate taxes would bring in additional revenue. There was a bit of an expectation that corporations would do the right thing and reinvest the money that they saved on taxes in Canada. That has not happened and it was one of the things we really wanted to see happen.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

Conservative

John Barlow Conservative Foothills, AB

Mr. Speaker, I found it interesting that my colleague was comparing Canada and Norway, and the rainy day fund that Norway has.

I would just like to point out, Norway does not have equalization payments to the provinces. Being from Alberta, I know exactly the impact that has had on our province; $10 billion has left our province.

Is the hon. member saying we should eliminate equalization payments to the provinces? I am sure people in Alberta would have no problem with that.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

NDP

Wayne Stetski NDP Kootenay—Columbia, BC

Mr. Speaker, equalization payments, of course, are part of Canada and have been for a long time. I am not suggesting that we get rid of equalization payments. I am suggesting that perhaps we take a different approach to how we deal with oil and gas revenues, similar to how they do it in Norway.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, let me add to that point. Where did Norway get the brilliant idea of setting aside royalties that were priced appropriately to the value of the resource, for the benefit of their public? They got it from Peter Lougheed, the former premier of Alberta whose brilliant idea was trashed by his successor, Ralph Klein.

It is not the money that would be in Alberta and Alberta would be awash in cash if only it was not for equalization payments. Alberta would have a heritage fund with money for its citizens if not for the policies of Ralph Klein, and equalization payments have nothing to do with it.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

NDP

Wayne Stetski NDP Kootenay—Columbia, BC

Mr. Speaker, I absolutely agree with the hon. member.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:35 p.m.

Conservative

Blaine Calkins Conservative Red Deer—Lacombe, AB

Mr. Speaker, stupid is as stupid does. The reality is, the leader of the Green Party and the member who just spoke clearly do not understand how equalization works.

If the member who just spoke says that we need to rethink equalization the way Norway does, that is nationalization of the energy that Norway has, and that is the difference.

Is the new position of the NDP nationalizing our natural resources like oil and gas?

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:40 p.m.

NDP

Wayne Stetski NDP Kootenay—Columbia, BC

Mr. Speaker, what I was agreeing with was that Alberta used to have a good, solid approach to having a heritage fund and having money in the bank, and that got squandered by governments that followed Mr. Lougheed. That is the point.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:40 p.m.

Liberal

Paul Lefebvre Liberal Sudbury, ON

Mr. Speaker, I have many reasons to be proud of budget 2016.

First, I am proud of the process that led to this budget. Budget 2016 is the result of an extensive, inclusive consultation during which we heard from a wide range of Canadians in big and small communities across the country, and Sudbury was no exception.

In fact, Sudbury was one of the very first ridings to hold a pre-budget consultation. During our pre-budget town hall, we heard from individual business leaders; representatives of sectors as varied as mining, health care, and arts and culture; and concerned individual citizens. Each of them provided thoughtful, progressive, and insightful advice.

I would like to thank them all for their important contributions to the budget. These stakeholders, and thousands more like them across Canada, are at the heart of the budget. Budget 2016 puts people first.

I am originally from northern Ontario, and I can say unequivocally that budget 2016 is good for the people of the north. I grew up in a small community where the pulp and paper mill is still the biggest employer and a pillar of the local economy.

Today, I am proud to represent a northern city known the world over for its exceptional mining sector. Anyone who has worked in a mill or a mine knows the meaning and the value of a hard day's work.

They also know, and so does the government, that when local industries suffer, workers, their families, and entire communities suffer as well.

Over the past few years, too many hard-working Canadians have faced tough times. Northerners know that when times are hard, families and communities must stand together and help each other to overcome adversity.

When a business that has fed a family for generations disappears, when the mill, the mine, or the factory closes its doors, when people lose their jobs and have to swallow their pride and ask for help, the last thing they need is to get tangled in a web of bureaucracy that prevents them from getting the help that is essential for their families.

The budget eases that burden by improving employment insurance and extending benefits in a dozen regions that have been particularly hard hit, including my riding of Sudbury. It is an important measure that will help Canadians when they need it most.

I am delighted that the budget commits $150 million in new funding through regional economic development agencies, such as FedNor for northern Ontario, to renovate, expand, and improve existing community and cultural infrastructure.

Sudbury is home to 15 housing co-ops, and access to affordable housing is an ever-growing challenge in our community, as it is throughout the country. Budget 2016 includes $1.5 billion to improve access to safe, adequate, and affordable housing, including shelters for victims of violence. It also includes support for the construction of up to 4,000 new affordable housing rental units.

Throughout the country, close to 700,000 seniors' households face a housing availability challenge, and affordable options for seniors are extremely limited. That is why I am proud that budget 2016 commits more than $200 million to boost funds for the construction, repair, and adaptation of affordable housing for seniors. Our government will give Canadian seniors greater access to safe and affordable housing and a better quality of life.

I am also proud to see that budget 2016 makes significant investments to improve the quality of life of indigenous communities, including $1.2 billion for housing, early learning and child care, health, and cultural and recreational infrastructure on reserve. These are significant, meaningful investments and mark an important step toward improving the lives of those who have, all too often, been overlooked by previous governments.

We need to make sure that the economy works for everyone and to make sure that our tax system is fair for all Canadians. That is why, as one of its first actions, our government introduced a middle-class tax cut and raised taxes on the wealthiest 1% of Canadians. These changes give middle-class Canadians more money on their paycheques and increase the fairness of our tax system.

I am proud that budget 2016 will take action to prevent tax evasion at home and abroad. In particular, though they have been largely ignored over the past 10 years, this budget commits to tackling tax havens head on. As part of a coordinated multilateral effort, our government is acting to address international tax planning arrangements undertaken by multinational enterprises to inappropriately minimize their taxes. These efforts will also increase transparency through the automatic exchange of financial account information between various international tax authorities.

In order to crack down on tax evasion and tax avoidance, budget 2016 increases the Canada Revenue Agency's funding by $444 million and provides $351.6 million for the CRA to improve its ability to collect outstanding tax debts.

As a tax lawyer, I am well positioned to attest to the fact that these measures improve the fairness and integrity of our tax system and contribute to fiscal sustainability over the long term.

A few weeks ago, I joined the right hon. Prime Minister and my hon. colleague, the member for Nickel Belt, to announce a $27-million investment for the Maley Drive extension, a new road in Sudbury.

This kind of infrastructure investment, which responds to a priority identified by the municipality and involves support from all three levels of government, will create good jobs, make it easier for people and goods to get around, and contribute to economic growth for years.

I am very proud that our government is prioritizing investments like this one. I am also proud that one of the first of these infrastructure investments is for Sudbury.

It is a well-known fact that mining has been at the heart of Sudbury's economy for almost 130 years. Sudbury continues to be one of the largest integrated mining complexes in the world. However, Sudbury's economy is not just about pulling resources from the ground. It is one of the world's leading clusters of mining research and innovation.

Local businesses continue to find new ways to increase their global competitive edge while becoming safer, more cost-effective, and more environmentally sound. That is why I am particularly pleased that budget 2016 sets out a new vision for Canada to stand as a global leader in innovation. Expanding Canada's network of innovative, globally connected firms will drive clean economic growth and will help grow our middle class for years to come.

Sudburians know that investing in research and development is also imperative for sustaining long-term innovation, renewal, and growth. Budget 2016 will strengthen Canada's research excellence by investing in infrastructure and post-secondary institutions and by funding innovative research.

Sudbury is also an important cultural hub, and given the tremendous range of artists and arts and cultural organizations that contribute to the local economy and raise the quality of life in Sudbury and across Canada, I am truly proud to say that the budget is great for arts and culture.

Over the next five years, our government will invest over $1.9 billion to support this country's great cultural institutions, including the Canada Council for the Arts, Telefilm Canada, and the National Film Board of Canada.

These investments will have a positive impact on hundreds of communities across the country and will enable Canadian artists to continue making their mark as leading lights on the international scene.

I am also delighted that our government is investing an additional $675 million in CBC/Radio-Canada. This investment will ensure that both of our official languages are heard on public airwaves from coast to coast. The arts and culture community has been waiting for these investments for a decade. These investments will create jobs, strengthen the economy, and enable Canadian culture to shine here at home and around the world.

We have every reason to be proud of our Canadian creators, and these investments make it clear that we support the good work they are doing.

Budget 2016 is good for families, good for hard-working Canadians, good for businesses, good for innovators, and good for our cultural sector.

The budget is good for Sudbury and good for the north, and it will be good for Canada.

We are investing today to ensure a better, more prosperous future for our children.

This will be our legacy. It marks the way to a brighter and more hopeful future for all Canadians.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:45 p.m.

NDP

Alistair MacGregor NDP Cowichan—Malahat—Langford, BC

Mr. Speaker, I want to ask my Liberal colleague across the way a question specifically about veterans.

As he may know, Bill C-12 was on the Order Paper. It dealt with increasing compensation to veterans. That is something the NDP supports. The budget implementation bill would swallow Bill C-12 and incorporate it among the many different acts that would be changed by this giant omnibus legislation.

In light of the recent horrible news coverage the Liberals have been getting with respect to veterans, veterans groups have been tossing out words like “disgrace” and “shameful betrayal”. In light of those facts, why did the Liberal government not leave Bill C-12 alone so it could at least have gone to the Standing Committee on Veterans Affairs for further study? The committee would have heard from expert witnesses, and we could have debated things like increasing mental health support services and increasing support for veterans' spouses? Why was Bill C-12 swallowed up by this omnibus bill?

Why are veterans not getting the proper care and treatment they need?

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:50 p.m.

Liberal

Paul Lefebvre Liberal Sudbury, ON

Mr. Speaker, my grandfather was a veteran of World War II. One of the reasons I sought office was the treatment of veterans over the last few years.

It was clear in our election platform that we wanted to help veterans by refinancing and bringing back the Veterans Affairs offices across Canada. Reinvesting in veterans was a key section of our platform. That is something our Minister of Veterans Affairs is working hard toward, and I am proud to support him in that endeavour.

Budget Implementation Act, 2016, No. 1Government Orders

June 7th, 2016 / 1:50 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I would like to comment on what is one of the greatest initiatives in the budget, and that is the Canada child benefit program. My colleague is aware of the fact that we will be lifting literally thousands of children out of poverty in every region of our country. Years from now, we will reflect back on this budget, and that will be one of the issues that will really stand out, at least for me, and I am sure many people.

From the member's perspective, what does he believe is the most significant aspect of the budget for his constituents and himself personally?