Bill C-63 (Historical)

Budget Implementation Act, 2017, No. 2

A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures

Part 1 implements certain income tax measures proposed in the March 22, 2017 budget by
(a) removing the classification of the costs of drilling a discovery well as “Canadian exploration expenses”;
(b) eliminating the ability for small oil and gas companies to reclassify up to $1 million of “Canadian development expenses” as “Canadian exploration expenses”;
(c) revising the anti-avoidance rules for registered education savings plans and registered disability savings plans;
(d) eliminating the use of billed-basis accounting by designated professionals;
(e) providing enhanced tax treatment for eligible geothermal energy equipment;
(f) extending the base erosion rules to foreign branches of Canadian insurers;
(g) clarifying who has factual control of a corporation for income tax purposes;
(h) introducing an election that would allow taxpayers to mark to market their eligible derivatives;
(i) introducing a specific anti-avoidance rule that targets straddle transactions;
(j) allowing tax-deferred mergers of switch corporations into multiple mutual fund trusts and allowing tax-deferred mergers of segregated funds; and
(k) enhancing the protection of ecologically sensitive land donated to conservation charities and broadening the types of donations permitted.
It also implements other income tax measures by
(a) closing loopholes surrounding the capital gains exemption on the sale of a principal residence;
(b) providing additional authority for certain tax purposes to nurse practitioners;
(c) ensuring that qualifying farmers and fishers selling to agricultural and fisheries cooperatives are eligible for the small business deduction;
(d) extending the types of reverse takeover transactions to which the corporate acquisition of control rules apply;
(e) improving the consistency of rules applicable for expenditures in respect of scientific research and experimental development;
(f) ensuring that the taxable income of federal credit unions is allocated among provinces and territories using the same allocation formula as applicable to the taxable income of banks;
(g) ensuring the appropriate application of Canada’s international tax rules; and
(h) improving the accuracy and consistency of the income tax legislation and regulations.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures confirmed in the March 22, 2017 budget by
(a) introducing clarifications and technical improvements to the GST/HST rules applicable to certain pension plans and financial institutions;
(b) revising the GST/HST rules applicable to pension plans so that they apply to pension plans that use master trusts or master corporations;
(c) revising and modernizing the GST/HST drop shipment rules to enhance the effectiveness of these rules and introduce technical improvements;
(d) clarifying the application of the GST/HST to supplies of municipal transit services to accommodate the modern ways in which those services are provided and paid for; and
(e) introducing housekeeping amendments to improve the accuracy and consistency of the GST/HST legislation.
It also implements a GST/HST measure announced on September 8, 2017 by revising the timing requirements for GST/HST rebate applications by public service bodies.
Part 3 amends the Excise Act to ensure that beer made from concentrate on the premises where it is consumed is taxed in a manner that is consistent with other beer products.
Part 4 amends the Federal-Provincial Fiscal Arrangements Act to allow the Minister of Finance on behalf of the Government of Canada, with the approval of the Governor in Council, to enter into coordinated cannabis taxation agreements with provincial governments. It also amends that Act to make related amendments.
Part 5 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 5 amends the Bretton Woods and Related Agreements Act to update and clarify certain powers of the Minister of Finance in relation to the Bretton Woods institutions.
Division 2 of Part 5 enacts the Asian Infrastructure Investment Bank Agreement Act which provides the required authority for Canada to become a member of the Asian Infrastructure Investment Bank.
Division 3 of Part 5 provides for the transfer from the Minister of Finance to the Minister of Foreign Affairs of the responsibility for three international development financing agreements entered into between Her Majesty in Right of Canada and the International Finance Corporation.
Division 4 of Part 5 amends the Canada Deposit Insurance Corporation Act to clarify the treatment of, and protections for, eligible financial contracts in a bank resolution process. It also makes consequential amendments to the Payment Clearing and Settlement Act.
Division 5 of Part 5 amends the Bank of Canada Act to specify that the Bank of Canada may make loans or advances to members of the Canadian Payments Association that are secured by real property or immovables situated in Canada and to allow such loans and advances to be secured by way of an assignment or transfer of a right, title or interest in real property or immovables situated in Canada. It also amends the Canada Deposit Insurance Corporation Act to specify that the Bank of Canada and the Canada Deposit Insurance Corporation are exempt from stays even where obligations are secured by real property or immovables.
Division 6 of Part 5 amends the Payment Clearing and Settlement Act in order to expand and enhance the oversight powers of the Bank of Canada by further strengthening the Bank’s ability to identify and respond to risks to financial market infrastructures in a proactive and timely manner.
Division 7 of Part 5 amends the Northern Pipeline Act to permit the Northern Pipeline Agency to annually recover from any company with a certificate of public convenience and necessity issued under that Act an amount equal to the costs incurred by that Agency with respect to that company.
Division 8 of Part 5 amends the Canada Labour Code in order to, among other things,
(a) provide employees with a right to request flexible work arrangements from their employers;
(b) provide employees with a family responsibility leave for a maximum of three days, a leave for victims of family violence for a maximum of ten days and a leave for traditional Aboriginal practices for a maximum of five days; and
(c) modify certain provisions related to work schedules, overtime, annual vacation, general holidays and bereavement leave, in order to provide greater flexibility in work arrangements.
Division 9 of Part 5 amends the Economic Action Plan 2015 Act, No. 1 to repeal the paragraph 167(1.‍2)‍(b) of the Canada Labour Code that it enacts, and to amend the related regulation-making provisions accordingly.
Division 10 of Part 5 approves and implements the Canadian Free Trade Agreement entered into by the Government of Canada and the governments of each province and territory to reduce or eliminate barriers to the free movement of persons, goods, services and investments. It also makes related amendments to the Energy Efficiency Act in order to facilitate, with respect to energy-using products or classes of energy-using products, the harmonization of requirements set out in regulations with those of a jurisdiction. Finally, it makes consequential amendments to the Financial Administration Act, the Department of Public Works and Government Services Act and the Procurement Ombudsman Regulations and it repeals the Timber Marking Act and the Agreement on Internal Trade Implementation Act.
Division 11 of Part 5 amends the Judges Act
(a) to allow for the payment of annuities, in certain circumstances, to judges and their survivors and children, other than by way of grant of the Governor in Council;
(b) to authorize the payment of salaries to the new Associate Chief Justice of the Court of Queen’s Bench of Alberta; and
(c) to change the title of “senior judge” to “chief justice” for the superior trial courts of the territories.
It also makes consequential amendments to other Acts.
Division 12 of Part 5 amends the Business Development Bank of Canada Act to increase the maximum amount of the paid-in capital of the Business Development Bank of Canada.
Division 13 of Part 5 amends the Financial Administration Act to authorize, in an increased number of cases, the entering into of contracts or other arrangements that provide for a payment if there is a sufficient balance to discharge any debt that will be due under them during the fiscal year in which they are entered into.

Budget Implementation Act, 2017, No. 2

[Peter Schiefke, Liberal, Vaudreuil—Soulanges, QC]

Mr. Speaker, I will first tell my hon. colleague that young Canadians are grateful that they have a Prime Minister who is taking a hands-on approach to ensure they have all opportunities available to them, something that, unfortunately, did not exist over the last 10 years, when we saw very minimal investment in young Canadians.

When we consulted young Canadians across the country, one question we heard most of all was where were their opportunities, the investments that previous generations had seen so they had opportunities to find jobs, start small businesses, and receive the tools necessary to succeed. We heard them loud and clear, and that is why we are investing record amounts in providing opportunities for young Canadians to go to university and get the skills they need to find the jobs they are looking for. We have invested in the Canada summer jobs program to ensure they have more opportunities to put money in their pockets and gain valuable work experience. We are also investing in skills training and co-ops, with the creation of 60,000 placements in our most recent budget.

That is what young Canadians have been asking for, and that is what we are providing to them after 10 years of minimal investment in youth.

[Robert Aubin, NDP, Trois-Rivières, QC]

Mr. Speaker, I thank my colleague for his speech. I have two very simple questions for him.

The Liberals keep saying that they are working for the middle class and they boast about the upturn in the economy, but there are two things worth mentioning here.

It would seem that if wealth is truly being created, then the distribution of that wealth is not entirely equitable. I am not sure how the Liberals define middle class, but in a riding like mine, where the median salary is roughly $32,000 a year, needless to say that no one will be getting any of the Liberal government's tax cuts.

Why did the Liberals not see fit to help these low income workers and put in place a plan to raise minimum wage to $15 an hour?

[Peter Schiefke, Liberal, Vaudreuil—Soulanges, QC]

Mr. Speaker, I thank my colleague for the question.

First, we not only lowered taxes for the middle class, but we also brought in the Canada child benefit, which is putting more money in the pockets of nine out of ten families and that money is not taxable.

In my riding of Vaudreuil—Soulanges, that represents $72 million for families. I am sure that the numbers are roughly the same in my hon. colleague's riding.

We have put in place a number of ways to lower taxes for the middle class and to invest in the middle class. That is what we will continue to do for the next two years.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Mr. Speaker, today on the Hill there are many youth from Boys and Girls Clubs throughout Canada. I know that one person in particular, Abbie Matheson, is spending the day shadowing me. The minister of youth spoke this morning and welcomed them.

I am wondering if he could comment on how important this budget is to get it right for youth so that we can prepare the youth for tomorrow and so they fully have the opportunity to succeed.

[Peter Schiefke, Liberal, Vaudreuil—Soulanges, QC]

Mr. Speaker, I will join my colleague in welcoming Abbie to Parliament today.

It is very important that we get this right, and the reasons are simple. First, the rate of unemployment, before we came to office, for young Canadians was double the national average. We needed to do something about that, and we have, by investing in skills training, investing in growing our economy, and ensuring that there are more jobs in the Canada summer jobs program, as well as the co-op placements.

However, above and beyond that, we owe it to the next generation of young Canadians to ensure that they have all the opportunities that every single one of us in this House had, every member of Parliament, which previous generations of governments gave them by investing in their generation. That is what we need to do, and that is what we are going to continue to do.

[Deepak Obhrai, Conservative, Calgary Forest Lawn, AB]

Mr. Speaker, this summer and fall, there was bad news for Canadians all over, from this government.

We first had the spectacle of the government going out and talking about raising taxes for small businesses, the business community. The Liberals themselves have admitted that the business community is the driving force of our economy. This created a huge amount of uncertainty in the business community. We heard time after time how extremely angry the business community was getting over this so-called proposed tax. The government's own caucus members revolted and they gradually tinkered with the proposal, but it has still left an extremely bad taste among the business community.

Then we had the spectacle of the finance minister who took advantage of a loophole. We now understand he is the only minister on that side who took advantage of the loophole in not declaring all of his shares according to what is required by law and by practice.

What is important to note is that it was the Minister of Finance who did it. The finance minister is the individual who gives confidence to the market, who gives confidence to the economy. He is an important individual with respect to Canada's economy. If he himself cannot just follow the basic rules of accountability set out in Parliament, and uses a loophole, that has sent out a terrible impression. The government has lost a huge amount of confidence among Canadians.

Lo and behold, we now have the paradise papers coming out. The day before yesterday, we saw a picture of the Prime Minister and his chief Liberal fundraiser Mr. Bronfman hugging each other. What does that picture say? On one side, the Prime Minister wants to raise taxes on the business community, while on the other side, his chief Liberal fundraiser is hiding money so he does not have to pay taxes in this country. One is raising taxes on business and the other is trying to avoid paying taxes. Guess what. They are the best of friends. Is that the kind of message we want to send out to Canadians and people around the world as to the state of Canada's economy?

The Liberal member before me talked about what the government is doing. The Liberals forget the fact that our Conservative government laid the foundation for where our economy is going.

We did have some good news. There was a small deficit. Instead of reducing the deficit, the Liberals increased their spending. They have now put us on a course where we do not know what our grandchildren will be paying in the future for the Liberals' spending. One would think that, with their own children, the Liberals would at least be prudent. Have they been? No, they have not been prudent. They keep spending money that they do not have, with a deficit. They could have given Canadians a huge amount of confidence.

The point is this. Canadians are worried about the actions being taken by the Liberal government. They are very worried about their future. Contrary to the Prime Minister's “sunny ways”, Canadians are now worried about where the government is going. The Liberals do a little tinkering here and a little tinkering there, and then they say they are going to raise taxes and stop the credit for diabetics, until there is a backlash and we see them running away. Why can we not have a sound economic direction coming from the government?

When the Liberals were in opposition, they said they would do this and do that. The Prime Minister said on the world stage that Canada is back, but he has forgotten the fact that for 10 years we were all working very hard. The minister himself knows very well how hard we worked to get Canada on the world stage, and yet they go there and say that nothing had happened.

I just heard the minister of youth say the Liberals put money toward skills development. Hello. Excuse me. He just needs to look at the record and he will see who started that program.

It was the former Conservative government that started that program. The government is taking advantage of what the former Conservative government did and to mask that by saying it is the advocate of all of those thing. No, that is not the way it is.

Let us talk for a minute about the direction the government is going in. We should talk about the Asian Infrastructure Investment Bank. The bank was designed by China to increase its own influence in that part of the region. It is part of China's foreign policy. We do not have any problem with China's foreign policy, but why should the Canadian taxpayers be paying to promote China's foreign policy? Why should we be paying into this bank, which is primarily based in, and set up by, China? We have an Asian Development Bank that we are partners with and are on its board of directors. It does the same thing. I do not see any reason why we, as a member of the Asian Development Bank, suddenly have to give taxpayers' money to promote some other country's foreign affairs interests. That is another wrong decision by the Liberal government.

As we stand and look around, I am sorry to say that Canadians do not feel comfortable with the government's direction. We hear this time after time from business people and everyone else.

Now, the government is talking about the middle class. I just read a CBC article that discusses who is in the middle class. It says that the middle class are making almost $80,000. As my colleague just said, the average income in his riding is $35,000. Where the hell is the middle class the Liberal government is talking about coming from? People making $80,000 are the middle class. I am sorry, but that is not the situation of many Canadians.

The point coming from this budget is that instead of sunny ways, we are getting darker days coming forward. I do not know where the economy is going. We on this side of the House stand at every opportunity to point out to the Liberals what they are doing, what Canadians want, and why they are on the wrong track.

This budget will not in any way provide any kind of comfort to Canadians who are working very hard. Canadians pay their taxes. Ask Canadians, and they will pay their taxes. However, the friends of the Liberals, as we have found out from the paradise papers, are not paying their taxes. They are trying to hide from paying taxes. Who are these rich friends? Who do they belong to? They do not belong to the NDP Party. They do not belong to the Conservative Party. They belong to the Liberal Party, the party of the rich. It is the rich who are trying not to pay their fair taxes.

Let us look at one very simple thing. The chief Liberal Party fundraiser, Mr. Bronfman, is now the best friend of the Prime Minister. He hosts Liberal fundraising dinners for him. He calls his buddies, the rich guys, and tells them to come. Then they lobby the government, so they can find the loopholes to avoid paying taxes.

Is that the kind of government we want, where government officials and their friends use their influence to create those loopholes not to pay taxes? A prime example is the finance minister and his use of loopholes, and now Mr. Bronfman and all the others are using loopholes. They said they did not break any laws. It is not about breaking laws; it is about accountability and being honest. They are all taking advantage of what is available in Canada.

I say this to the other side: sunny days are over for Canadians. We will hold the government accountable, and in 2019 Canadians will speak.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Madam Speaker, my colleague said at one point that he did not know where the economy is going. I do, and I can fill him in on that.

We have the lowest unemployment rate now. We are the leading economy in terms of growth in the G7. The government is investing in children. The government is investing in lowering the small corporate tax rate. The economy is heading in a great direction.

The member also mentioned that he believes the previous government laid the foundation for what we now have, for what we are experiencing now. I simply do not buy that. The Conservatives had 10 years. If they had held office for only two years and somehow had made the policy decisions that we have, I might be inclined to believe that. However, the Conservatives had 10 years and they were unable to accomplish it.

How does the member justify that comment?

[Deepak Obhrai, Conservative, Calgary Forest Lawn, AB]

Madam Speaker, it is straightforward and simple. They have been in government for only a year and a half. A government does not suddenly come to power and cause massive change in that short time. The foundation of these policies was laid by our Conservative government before the Liberals came to power.

No matter what the member says, whether he believes it or does not, the facts do not change that it was the policies of the Conservative government that laid the foundation for the very strong economy these guys are trying to take credit for.

My question for him is very simple. Where is the Prime Minister? Canadians are upset. Canadians do not know where this economy is going. He should be telling Canadians what he is going to do about it, instead of raising taxes, having his friends hide their income from taxes and his finance minister not even following the accountability laws of our country.

[Pierre Nantel, NDP, Longueuil—Saint-Hubert, QC]

Madam Speaker, I thank my colleague for his speech.

Unfortunately, I missed part of it. Perhaps he spoke about the fact that we were discussing this morning, among other things, the possibility of the Speaker of the House separating out certain elements that were not included in the initial budget. An omnibus bill is always a complex matter for us, and we are wondering whether we should support it or not. The question is whether the subjects that were not announced in the budget initially could be voted on separately.

I would like my colleague to comment on that.

[Deepak Obhrai, Conservative, Calgary Forest Lawn, AB]

Madam Speaker, no matter if it is an omnibus bill or anything else, we have an opportunity to talk about the issues we want to talk about. We can pick up the issues that we feel the government is wrong about and talk about them. It is not a very big hurdle if we are debating a question that we feel is important.

[John Brassard, Conservative, Barrie—Innisfil, ON]

Madam Speaker, the hon. member referenced the Asian infrastructure bank buried deep within this omnibus bill, a type of bill that I remind the House the Liberals said they would not put forward. The Liberal government plans to give $500 million to that bank. Could the hon. member speak to the risks associated with Canadian taxpayers investing money in that bank that will go to China?

[Deepak Obhrai, Conservative, Calgary Forest Lawn, AB]

Madam Speaker, it is simple and straightforward. There is no benefit for Canada going into that bank. That bank is an arm of China to increase its influence in Asia, because that is where that money will go. It has nothing to do with the Canadian taxpayer. We get nothing out of it. We are just putting money in there. What is the point?

We are already partners with the existing Asian Development Bank and are doing the same things with it. There is no need for us to do anything with the newer Asian infrastructure bank that is promoting the foreign interests of the Chinese government.

[Paul Lefebvre, Liberal, Sudbury, ON]

Madam Speaker, today I have the great honour and pleasure to speak to Bill C-63, the budget implementation act, 2017, no. 2.

In recent days, we have seen that there is a great deal of interest in the budget, and for good reason. In 2015, Canadians made a choice. They could choose between a government that would continue to slash investments in Canadians or a government that would invest in Canadians.

We made the very well-thought-out decision to invest in Canadians. From the outset, we cut taxes for the middle class and we raised them for the wealthiest 1% in Canada. The choice was crystal clear: we chose to take this money and reinvest it in the middle class.

Furthermore, in our election platform we promised to provide a significantly higher Canada child benefit.

The increase in the Canada child benefit is having a major effect on the Canadian population. The investment is providing middle-class Canadians and Canadians who have a hard time making ends meet with more money to invest in their children and their families.

In my riding of Sudbury alone, we are seeing 7,100 payments a month, benefiting over 12,270 children. The total investment coming into my riding every month as a result is more than $4 million, and that is repeated across Canada. We are seeing this on a monthly basis. The effect is significant, because with the old system the Conservatives had put in place, everyone received the same amount of money. In my riding we would only have received $1.3 million of investment a month under it. We are now seeing $4 million. It also has an effect on small businesses.

People can play sports now because they have more money. They are able to invest in their children's education and activities. Just putting bread on the table, ensuring a healthy lifestyle, is important. I am really proud that we are seeing that on a daily basis.

As we conveyed this month, we also want to continue investing in small business.

Small business is the backbone of our economy. That is why a few weeks back the Minister of Finance announced reductions in the taxes on small business from 10.5% to 10% next year and 9% in 2019. That will be the lowest tax rate on small business in the G7. Many other countries do not have this low rate of tax.

The reason we want a low rate is very simple: we want small business to continue to invest, grow, and expand their businesses across municipalities, provinces, and nationally. It is key for our economy that we allow small business owners to continue investing and growing, because it results in middle-class jobs that stimulate the economy.

We are seeing the effects of the increased Canada child benefit and reduced taxes on the middle class. The middle class are reinvesting money in our economy. Over the last few years, we have seen 450,000 new jobs created in Canada alone. The unemployment rate has been dropping since, and is actually at its lowest level since 2008. In my riding of Sudbury as well, we are seeing the lowest unemployment rate in years, even though we have the mining sector in my area, which is not doing that well. However, we are pulling through and the economy is doing well. We are looking forward to the mining sector coming back up, and the effect it will have on our economy in the natural resource industry in Sudbury and northern Ontario.

I am also quite proud of the fact that we have invested in veterans. The previous government had cut services and benefits for veterans drastically in the hope of trying to balance its budget. We believe in reinvesting. We have done that by starting over and bringing back a lot of the veterans' services offices, investing in caregivers for veterans, and investing in the possibility of veterans furthering their education. This is going to have a profound effect on veterans, and we are not done. We will continue to invest in our veterans in Canada.

Another thing I kept hearing about on the campaign trail was infrastructure and housing, and how there had been lack of investment and direction by the previous government over 10 years. It did nothing on the housing side, which had become almost a crisis situation in Canada. We are investing a record amount of capital to ensure that the housing services industry in Canada for the people who need it the most is operating properly and efficiently. That is why $11 billion was announced in the last budget, which is in addition to the money already invested in the 2016 budget. We are continuing to invest in housing in Canada, and that has played a major role in the social determinants of health, which has a major and important impact across Canada.

In that housing envelope, it is key that we are also investing in off-reserve housing for indigenous individuals. I am seeing that in my riding of Sudbury. People had come to me pleading that we continue the investments in housing in Sudbury. The the last budget addressed that properly. The envelope for off-reserve housing alone was increased to $225 million.

When we talk about indigenous peoples, an additional $3.4 billion was tabled in the 2016 budget. Where will this money go? It will go to infrastructure and health. We know there is a complete lack of investment in these sectors. The indigenous population is increasing and we need to invest in them. That is why I was so proud that we are doing what we said we would do on the campaign trail and investing in the infrastructure and health of indigenous communities. This is not just a one-time thing: it has to be a continuing investment over the next generation. I hope it will continue.

Another important investment made was with respect to youth employment. We promised to increase youth employment across Canada, and youth unemployment is now at an all-time low in Canada. In my riding alone, we have seen over 280 jobs for youth created in 2017 alone. On top of that, we want to ensure that the necessary conditions for youth employment are done properly. That is why we eliminated unpaid internships. Basically, if someone is going to be doing internships, they have to be rewarded properly for the work they do.

During the election campaign, we promised to invest in the economy, in infrastructure, and in first nations and veterans, and we are keeping our promises to Canadians.

I would also like to mention the major investment we are making in superclusters. Canada is currently holding a competition to choose five Canadian groups to receive an investment of more than $900 million over the next few years. By investing in five different engines of growth in Canada's economy, we hope to double the jobs they create.

Our party wants to create more jobs for Canadians and improve the quality of life for Canada's middle class. We are going to continue working on this goal. That is why the supercluster program will really have a positive effect. We want to help Canadian groups in the agriculture, mining, forestry, and fisheries sectors. We have received more than 50 funding applications from groups in these sectors. There are now nine groups across Canada in the running for the funding announced in the budget.

These are the things that will transform Canada and create the jobs we so sorely need. Our goal is to create that wealth. That is why I am very proud to support Bill C-63, to ensure a brighter future for all Canadians.

[Michael Cooper, Conservative, St. Albert—Edmonton, AB]

Madam Speaker, the government is investing $500 million in the Asian Infrastructure Investment Bank. That bank is currently funding two pipeline projects, one in Azerbaijan and another in Bangladesh, while the government has worked to kill northern gateway. The Prime Minister says one thing and does another with respect to Trans Mountain. The government's mismanagement of the energy sector has resulted in the cancellation of energy east.

Would the hon. member for Sudbury not agree that, instead of funding pipeline projects in Bangladesh and Azerbaijan, it would be better to build pipelines here in Canada to get Alberta energy to market?

[Paul Lefebvre, Liberal, Sudbury, ON]

Madam Speaker, clearly the hon. member forgets the last 10 years when no pipelines were built by the previous government. We are on the cusp, and have certainly allowed Trans Mountain to move forward. We need to realize that industry will decide if it wants to invest in pipelines across this country. We want to make sure that the regulatory framework is there, and that it is a solid framework that Canadians can believe in. We have done that. We made sure that all aspects, environment, social, and indigenous communities, were properly consulted, something that had not been done by the previous government. We have done that, and now it is up to industry to decide if it wants to build its own pipelines.