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

This bill was last introduced in 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 often publishes better independent summaries.

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.

Elsewhere

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

Votes

Dec. 4, 2017 Passed 3rd reading and adoption of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Dec. 4, 2017 Passed 3rd reading and adoption of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Dec. 4, 2017 Passed 3rd reading and adoption of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Dec. 4, 2017 Passed 3rd reading and adoption of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Dec. 4, 2017 Passed 3rd reading and adoption of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 28, 2017 Passed Concurrence at report stage of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 28, 2017 Failed Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures (report stage amendment)
Nov. 28, 2017 Failed Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures (report stage amendment)
Nov. 28, 2017 Passed Tme allocation for Bill ,
Nov. 8, 2017 Passed 2nd reading of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 8, 2017 Passed 2nd reading of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 8, 2017 Passed 2nd reading of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 8, 2017 Passed 2nd reading of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
Nov. 8, 2017 Passed 2nd reading of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures

Speaker's RulingBudget Implementation Act, 2017, No. 2Government Orders

November 27th, 2017 / 12:55 p.m.
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Conservative

Bob Saroya Conservative Markham—Unionville, ON

Mr. Speaker, I stand today to address Bill C-63, the budget implementation act. Today I will speak to the concerns I share with many Canadians.

In my riding this past summer, I heard from countless constituents at round tables with small and medium-sized businesses. Even though I heard from hundreds of different people, each of their situations was unique. One thing was common, Canadians are overwhelmingly concerned about how their businesses and their families will make ends meet.

My constituents of Markham—Unionville are concerned about the Liberal government's economic update. The cycle of debt and deficit is not the key to success. Sensible budgeting and limited government are what will allow our economy to flourish. The same free market principles that allow small businesses to be successful can be applied to our economy. The free market allows for optimal allocation of resources, incentives to work hard, and more freedom.

This is why I stand here today to speak against the government's out-of-control spending and huge deficits that will leave our children to pick up the bill. I stand today as the voice of taxpayers, the average Canadian, and fight every day to leave money in the hands of the people who earned it, not to be foolishly spent by the Liberal government. Businesses have to find ways to stretch a dollar but the government throws it away. We saw this foolish pattern in the previous budget, the fall economic statement, and now in the budget implementation bill. This jut confirms to Canadians that the government cannot be trusted with our nation's finances.

Let me highlight what the record shows.

First, budget 2017 projected a $28.5-billion deficit for the 2017-18 fiscal year. This is almost triple the Liberal promise of a small $10-billion deficit.

Second, the 2017 fall economic update confirmed the government was still spending double its promised small $10-billion deficit.

Third, the Liberals have broken their promise to balance the budget in 2019 and have no plan to return to balanced budgets. This is simply irresponsible.

Finally, under the Liberal government, more than 80% of middle-class Canadians are paying more taxes today than they were paying in 2015 under the former Conservative government.

It is clear that the Liberal government does not have the best interests of Canadians in mind. Bill C-63 shows us that the finance minister is good at spending other people's money. It is a shame that the government continually attacks those who create wealth, are entrepreneurial, and want to work hard to succeed. We saw this just a few months ago when the finance minister introduced tax planning using private corporations.

Canadians are scared to do business at home. There is no incentive and they are taxed out of the market. Almost every day I hear another example of an entrepreneur, a doctor, a small corporation leaving our country to do business south the border.

This trend cannot continue. We need to allow a healthy environment for businesses to flourish for our economy and in turn our country to be successful. On top of businesses leaving, the debt and deficit continue to rise. It is like the finance minister cannot help himself. The previous Conservative government did right by Canadians.

According to Finance Canada, there was a surplus of $3.2 billion at the end of 2015. The Liberals cannot accept the fact that we balanced the budget in 2014-15, and we did so ahead of our original schedule.

The last economic outlook given by the Minister of Finance showed that revenues were holding up better than expected. GDP growth in the last quarter of 2015 was also higher than expected.

The previous Conservative government created jobs during the worst economic downturn since the great recession. Canada had the best job creation and economic growth record among G7 countries.

The previous Conservative government balanced the budget. After running a targeted simultaneous program that created and maintained approximately 200,000 jobs, it kept its promise to balance the budget, and it left the Liberals with a $3.2 billion surplus at the end of 2015.

The previous Conservative government lowered taxes. We reduced taxes to their lowest point in 50 years, with a typical family of four saving almost $7,000 per year.

The previous Conservative government created approximately 1.3 million net new jobs, the most per capita in the G7. These were high-quality jobs, with 80% of them full-time and another 80% of them in the private sector.

The Prime Minister and the finance minister were lucky enough to inherit good fortune in the form of a balanced budget and a recovering economy thanks to the Conservatives. However, their carelessness and mismanagement spent this good fortune very quickly.

Here we are now halfway through the Liberal government's mandate and all we can see is that the Prime Minister is giving with one hand while taking with the other. This is not sustainable, this is not responsible, and Canadians are concerned.

In order to feed their greedy spending, the Liberals have raised taxes on hydro, gasoline, home heating, health and dental benefits, employee discounts, personal savings, life-saving therapies, and of course local businesses.

The government is hurting the very people it claims to want to help. Job creating businesses will not invest in the Canadian economy if they do not know the cost of doing business. Saddling businesses with higher taxes, changing the rules of the game when they are not looking, and handing borrowed money from one politician to another is not going to create jobs. Mom and pop shops will face higher taxes, which will put many out of business.

It is high tax hypocrisy for the Prime Minister and finance minister to force middle-class Canadians to pay for the government's out-of-control spending while their family fortunes remain untouched. Too many Canadian families are already struggling to make ends meet. They cannot afford to be taxed further.

I am in favour of free market, where people are able to get ahead by working hard. It contributes to economic freedom, prosperity, and creates a competitive market. This creates more choice for both the firm and the consumer. Free market principles and hard work are what allowed me to become a successful businessman. These principles are what inspire the Canadian dream and are the way we build a prosperous country.

Every economist knows that the only reason our economy has slowed is because companies have stopped investing. The government is stifling opportunities. This is not right. I cannot understand the current Liberal approach that more government spending, higher taxes, and regulatory uncertainty will solve this problem. I obviously cannot support the legislation. Taxpayers do not deserve this. Businesses and entrepreneurs do not deserve this. Canadians do not deserve this.

Speaker's RulingBudget Implementation Act, 2017, No. 2Government Orders

November 27th, 2017 / 12:40 p.m.
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Louis-Hébert Québec

Liberal

Joël Lightbound LiberalParliamentary Secretary to the Minister of Finance

Mr. Speaker, I have the great pleasure of being here today. I am very pleased to have the opportunity to speak to Bill C-63, which implements the budget and, in particular, measures to protect Canadians who are interns, especially young Canadians.

We know that knowledge and expertise are essential to the success of our community, our society, and our economy. They are the drivers of innovation and keep Canada ahead of the curve when it comes to change.

They are also key to a strong and thriving middle-class and imperative for those seeking to join the middle class. That is why Bill C-63 is so important. It includes changes to ensure that interns are treated fairly when they are in workplaces in the federally regulated private sector to develop the skills they need and successfully transition into the workforce.

In budget 2017, we made a commitment to eliminate unpaid internships in the federal private sector where internships are not part of a formal education program. We recognize that internships can give Canadians the hands-on workplace-based learning experience they need to make a successful transition into the workforce. However, let me be clear: some internships, particularly those that are unpaid, can be unfair and exploitative. Young people and others who are desperate to find a way into the labour market can find themselves in situations that cause them undue hardship. We have all heard the stories of a supposed intern being used as free labour, and that is just not right.

We want to make sure that interns are treated fairly. To that end, Bill C-63 proposes changes that would amend the Canada Labour Code to prohibit unpaid internships, unless they are undertaken to fulfill requirements of a program offered by a secondary or post-secondary educational institution or vocational school or an equivalent institution outside of Canada. For those internships that are legitimately part of an educational program and are unpaid, the intern would be covered by a modified set of labour standard protections, such as maximum hours of work, weekly days of rest, and general holidays.

The proposed amendments are consistent with our government's fundamental position that interns should be paid for their work. The only justifiable exception is if an intern receives credit as part of an academic program. In this case, it is appropriate for the intern not to be paid. The majority of stakeholders, experts, and other administrations in Canada agree with us on this key principle.

The amendments are also consistent with our government's overarching goal of providing young Canadians with fair and meaningful opportunities through programs designed to help them gain the skills and experience they need to find good jobs. That is not all we are doing. We all know that the workforce today is dramatically different from what it was a decade ago. A changing economy means new challenges, concerns, and opportunities for employers, students, and post-secondary institutions. Students are telling us that it is hard to find jobs: with no experience, they get no job; but with no job, they get no experience. Post-secondary institutions are telling us that students need real work experience in their fields before they graduate and that employers need to be more connected with education.

We also recognize the need to better align what is taught in post-secondary institutions with the needs of employers, and we are committed to creating high-quality paid-work placements to give students the on-the-job experience they will need to succeed when they graduate. That is why we introduced the Government of Canada's student work placements. Over the next five years, almost 60,000 Canadian students will have paid-work placement opportunities, like co-ops, internships, and apprenticeships.

We will make it happen in two ways. First, we are investing $73 million over four years in student work placements. This funding will help to create close to 10,000 work placements for students in STEM and business over the next four years, with extra supports for under-represented students to make sure they are also offered placements. Our student work placements, in addition to our partnership with Mitacs, will ensure that 60,000 paid-work-placement opportunities are available for Canadian students over the next five years. These work placements will ensure that students develop the skills that employers are seeking, and that they become job-ready. It is part of our plan for creating the kind of economic growth that does not leave anybody behind and ensures that all Canadians have a shot of success.

Another key component of our plan is to give young Canadians the best start in their careers. Each year, our government invests more than $330 million through its youth employment strategy. We expanded this strategy and provided significant investments through budget 2017. We are investing more than $395 million over three years for the youth employment strategy, starting in 2017-18.

Combined with similar measures in budget 2016, these investments will help more than 33,000 vulnerable youth, including indigenous youth develop the skills they need to find work or go back to school; create 15,000 new green jobs for young Canadians in sectors like agriculture and renewable energy; and provide over 1,600 new job opportunities for young people in organizations that celebrate our Canadian heritage.

The youth employment strategy has three complementary streams: skills link, which helps young people who face more barriers to employment than others to develop the skills they need to get a job or to go back to school; career focus, which helps post-secondary graduates find jobs through paid internships; and Canada's summer jobs, which provides wage subsidies to employers to create summer employment for secondary and post-secondary students.

Young Canadians are the future of our economy and have the talent and determination to succeed in today's labour market. Since we formed the government, we have made it a priority to help them get the education and training they need to find good jobs and build good lives for themselves and their families. Our plan is working. Youth unemployment is now the lowest on record.

To conclude, the amendments we are proposing in Bill C-63 will help to ensure that interns in the federally regulated private sector are treated fairly while they gain the hands-on, practical experience they need to transition to the workforce.

More generally, I urge my fellow members to support Bill C-63 so that we can continue to make smart investments that will help students and anyone trying to secure a better future succeed.

Speaker's RulingBudget Implementation Act, 2017, No. 2Government Orders

November 27th, 2017 / 12:40 p.m.
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Conservative

The Deputy Speaker Conservative Bruce Stanton

Before we resume debate, I would remind hon. members that while the bill before the House is in the nature of a budget implementation bill, which normally welcomes debate across the spectrum of finances, we are also under the rubric of report stage motions and the debate would normally be focused around the motions before the House on Bill C-63.

Speaker's RulingBudget Implementation Act, 2017, No. 2Government Orders

November 27th, 2017 / 12:10 p.m.
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NDP

Alexandre Boulerice NDP Rosemont—La Petite-Patrie, QC

Mr. Speaker, on behalf of the New Democratic Party, I am pleased to rise to speak to our amendment, but also to the entirety of Bill C-63, the Liberal government's budget implementation bill.

We proposed one amendment, but we could have proposed dozens given the great many things that are omitted, incomplete, or wrong-headed in Bill C-63.

The oddest thing about this bill is that it authorizes the Minister of Finance to inject $480 million in the new Asian Infrastructure Investment Bank.

The budget announced $256 million, and Bill C-63 increases that amount to $480 million. During committee hearings of the Standing Committee on Finance, we asked departmental representatives questions about the goals of this Asian Infrastructure Investment Bank.

During the last election campaign, the Liberals said that we had an infrastructure deficit and that we had to invest in water and wastewater systems, bridges, and roads. People voted for infrastructure investment here, in Quebec, Ontario, or British Columbia. We never really discussed building infrastructure in Asia. I agree that Asian countries need infrastructure; that is quite all right.

However, when we asked whether these investments would be used to privatize infrastructure, we were told that we would be investing in public-private partnerships, or PPPs. At least now we have a general idea.

Will this investment yield a return or dividends fairly quickly? No, it is a long-term investment. The goal is to create a market that is receptive to Canadian private investment in Asia. That is why we are going to invest there. It will pave the way for our companies to invest in India, Pakistan, Bangladesh, and China.

Did the Liberal Party tell voters about this in the 2015 election? No.

We do not believe this to be the most judicious use of $480 million, especially given that this was never mentioned before and that the goal is not even to get a return on the invested public funds.

We will be minor participants in a major Asian infrastructure bank. Our money will be sent over there and we have no idea when we will get it back. That investment will be made over there without any return on investment. We will get our investment back if we ever decide to sell our shares, and assuming that other countries want to purchase them. That is a strange investment. We do not quite understand what the objective is here.

Worst of all is the fact that the $480 million of Canadian and Quebec taxpayers' money that will be put into an infrastructure bank, one that will be controlled by China, I might add, will be reported as foreign aid. It will count as foreign aid so that we can raise our level of international aid, which is currently an abysmal 0.27%, closer to the objective of 0.7% set by the United Nations. It is appalling.

The government plans to engage in some sort of dubious investment scheme that will not yield any returns and count it as international aid in the budget.

It is misleading. The government thinks that Canadians do not see what it is really up to. That is why we tabled this amendment. We want to take away the finance minister's ability to write a cheque for $480 million on which we will not see any return on investment and which will be used to privatize infrastructure. The government would have Canadians believe that the money is going to foreign aid, but that is not what I would call foreign aid.

The government is helping foreign companies and countries do some of their work, without generating any returns for Canada. The government is doing this to look good abroad in the hopes that Canadians companies will be afforded business opportunities down the road. That is the shell game the Liberals are playing with the Asian Infrastructure Investment Bank.

We do not think that this is a good investment. Canada also has an infrastructure bank that the NDP calls the infrastructure privatization bank, which was planned, designed, and practically led by BlackRock, one of the largest investment companies in the world. That company held countless meetings with the Minister of Finance to concoct this infrastructure privatization bank.

It is funny because, during the election campaign, the Liberals told us that it would run a small deficit and build a lot of infrastructure. After two years under the Liberals, we now have a large deficit and no infrastructure. The Liberals keep saying that it is coming, but we have not seen anything yet. The board of directors of the infrastructure privatization bank will be set up this year, and its members will be appointed. The board will then ask for money from private corporations and investment funds to build infrastructure in our communities.

During the campaign, they said that interest rates were low and that it was a good time to borrow money to invest in our communities, in creating wealth, and in infrastructure. That logic is sound, but what they never told us was that three-quarters of the investment would come from the private sector, and that that money would be used to pay for projects. What kind of return did the government promise the private companies involved in the infrastructure investment bank? Was it 7%, 8%, or 9%?

The state is supposed to invest in our communities to make sure we have infrastructure that meets people's needs. Private investors invest to make a profit. Sometimes those two objectives are aligned, but not always. Because of the new infrastructure privatization bank, Canadians and Quebeckers, the people who use the highways and bridges, who go to the skating rinks and swimming pools, are the ones who will have to pay for all that. That is the only way it will be worthwhile for private investors. The infrastructure has to make money. Will infrastructure projects be selected based on what people need or on how potentially profitable they are?

This is where our vision is diametrically opposed to that of the Liberals. On this file, they are really adopting a neo-liberal approach, meaning that the government is there to help private companies make a profit, not to work for the common good or the public interest. If the Liberals really wanted to be consistent and logical, they would have borrowed money in the international markets in order to raise the funds to invest in our infrastructure, their famous social infrastructure. However, that is not what they are doing. They are going to create a kind of super PPP, or public-private partnership, whose primary purpose will be to guarantee a return on private investment. We think that this is a shame and that people will be appalled.

The Liberals are always saying they are working for the middle class and those working hard to join it, but these are the very people who will be paying for the new infrastructure to be created by the Liberal government. On top of taking money out of Canadians' pockets, Bill C-63 contains no measures to fight tax evasion, aggressive tax avoidance, or tax havens. According to Statistics Canada, tax havens cost us at least $8 billion a year. We are losing $8 billion a year in uncollected taxes because of our agreements with the Cayman Islands, Barbados, and the Cook Islands, like the one the Liberals signed last year. The amount we lose every year is enough to pay for two Champlain Bridges or to build 21 Videotron Centres in Quebec City. I should note that there is another problem in Quebec City, namely the fact that we have a $400-million arena but no hockey team to play in it.

Bill C-63 does not meet the needs of Quebeckers and Canadians. There is the Asian infrastructure bank that the government is putting money into that is obscure and misleading. There is the infrastructure privatization bank here, which is going to force Canadians to pay more for public services and access to certain services, whether at the provincial or municipal level. There is a lack of real action and political will to recover the money that is owed to us.

Tax evasion is theft, and the Liberals are letting it happen. It is shameful.

Speaker's RulingBudget Implementation Act, 2017, No. 2Government Orders

November 27th, 2017 / 12:05 p.m.
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Conservative

The Deputy Speaker Conservative Bruce Stanton

There are six motions in amendment standing on the Notice Paper for the report stage of Bill C-63. Motions Nos. 1 to 6 will be grouped for debate and voted upon according to the voting pattern available at the table.

I will now put Motions Nos. 1 to 6 to the House.

The hon. member for Ottawa West—Nepean is not present to move her motion at report stage. Accordingly, Motion No. 1 will not be put to the House.

The hon. member for Montcalm is not present to move his motion at report stage, nor is the member who gave notice of the same motion. Accordingly, Motions Nos. 2, 3, and 4 will not be put to the House.

The House proceeded to the consideration of Bill C-63, A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures, as reported (without amendment) from the committee.

Business of the HouseOral Questions

November 23rd, 2017 / 3:05 p.m.
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Waterloo Ontario

Liberal

Bardish Chagger LiberalLeader of the Government in the House of Commons and Minister of Small Business and Tourism

Mr. Speaker, this afternoon, we will continue the debate begun this morning on the Conservative Party's opposition motion.

Tomorrow, we will have the second and last day of debate at third reading stage of Bill C-45 on cannabis.

Monday, we will resume debate on Bill C-59 concerning national security. We will then move on to the report stage of Bill C-63 on the budget.

We will continue with debate of Bill C-63 on Tuesday.

On Wednesday and Thursday, we shall take up debate on the Senate amendments relating to Bill S-3, the Indian Act, unless we can get it done sooner.

I should also note that we will have the LGBTQ2 apology next Tuesday, November 28, immediately following question period.

FinanceCommittees of the HouseRoutine Proceedings

November 22nd, 2017 / 3:25 p.m.
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Liberal

Wayne Easter Liberal Malpeque, PE

Mr. Speaker, I have the honour to present, in both official languages, the 19th report of the Standing Committee on Finance in relation to Bill C-63, a second act to implement certain provisions of the budget tabled in Parliament on March 22, 2017, and other measures. The committee has studied the bill and has decided to report the bill back to the House without amendment.

I want to thank all committee members from all parties, who worked diligently and co-operatively to get this bill back in a timely manner.

November 21st, 2017 / noon
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Green

Elizabeth May Green Saanich—Gulf Islands, BC

Thank you, Mr. Chair.

Returning to the same basket of amendments to the concerns about ensuring that these welcome provisions to provide leave for people who are victims of violence are meaningful, I refer specifically to the testimony in drawing up this amendment from the Canadian Labour Congress and the Canadian Union of Public Employees, that financial security is essential for people who are victims of violence. In the interests of time, I'll only refer to one bit of testimony from Elizabeth Dandy, who referred to the fact that survivors of family violence “require stable, ongoing paid employment to enable them to leave violent relationships and seek safety...Many survivors won't be able to afford to take the leave if it is unpaid.”

My amendment at this point, as you can see, would change line 10 on page 261 to include “is entitled to and shall be granted a leave of absence with pay”. That's my amendment, and I hope that members of the government, of the Liberal Party, on this committee will consider and vote for this. It will strengthen Bill C-63 in a way that you'll all be very proud of for a very long time.

Thank you.

November 21st, 2017 / 10:05 a.m.
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Conservative

Tom Kmiec Conservative Calgary Shepard, AB

This second amendment specifically deals with lines 4 and 5 of clause 176, on page 239.

During testimony, the minister and the witnesses used a different number from the number available in the budget document. In Bill C-63 it is $375 million U.S., while on page 181 of the budget it says that budget 2017 proposes to invest $256 million over five years for Canada to join the Asian infrastructure bank. I'm simply trying to amend it to reduce the number to match what the budget said was the correct amount to spend. I've never quite understood the discrepancy between the two numbers. Perhaps the Liberals wanted to double down...which the numbers almost match. As my colleague Mr. Albas mentioned, this would also help the government avoid some currency exchange risk if we convert the currency to Canadian dollars instead of keeping it in U.S. dollars, because we might approve it, but since currencies are traded freely and they might change, the government might wind up paying more money than what was intended and approved.

I think we've gone over all the deficiencies of the Asian infrastructure bank. This is really just about what's on page 181 of the budget document, which is $256 million over five years. There's a discrepancy there with the $375 million U.S. in Bill C-63.

November 21st, 2017 / 9:40 a.m.
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Green

Elizabeth May Green Saanich—Gulf Islands, BC

My first point is that to vote for an omnibus budget bill this large, my own lens is, do I approve of about 99% of what's in there?

In terms of this item, the Asian infrastructure bank, I will be watching closely. The commitments the government has made are not to fund...and I shouldn't use the word “pipelines”, because I'm not against pipelines. It's a question of what's in them. Also, improvements in efficiency in the use of natural gas in a country like Bangladesh arguably reduce greenhouse gases in that country.

As for the nonsense that was just said, and with all due respect, Mr. Poilievre, on the energy east pipeline, which was withdrawn from consideration by its proponent, in credible analysis by energy economist Andrew Leach at the University of Calgary, I think he makes a very strong point that, with Keystone approved, TransCanada just didn't have enough market for two pipelines. Also, that pipeline, if completed as planned, was going to have a mixed amount of content. About 80% of what was to go through the energy east pipeline was mixed bitumen with diluent, for which there is no refinery in Atlantic Canada that can process it. It was primarily an export pipeline.

We have these debates, and I don't think that amendments to Bill C-63 in clause-by-clause is an appropriate place for a pipeline debate, but I do think it's important to set the record straight. In this government, unfortunately, the Liberals are all for pipelines. They approve them all over the place. Personally, and for the Green Party, it's not about the pipelines. It's what's in the pipeline, and we will oppose any pipeline of bitumen mixed with diluent, which is a substance that can't be cleaned up and poses a risk wherever it is shipped.

November 21st, 2017 / 9:05 a.m.
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Liberal

The Chair Liberal Wayne Easter

Are there any further questions from any of the committee members on division 10?

With that, thank you very much.

We will go to clause-by-clause consideration of Bill C-63.

I should mention to committee members before we start that we will have an interruption at about 11:00. Members of the finance committee from Iraq are here, and they wanted to meet with our finance committee. Because we couldn't do that, we have invited them in just to observe how we operate. I know everybody will be on their best behaviour. We'll probably go through a round of introductions as well.

Pursuant to Standing Order 75(1), consideration of clause 1, the short title, is postponed, and we will go to clause 2.

November 21st, 2017 / 9:05 a.m.
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Melanie Hill Special Advisor, Strategy and Innovation Policy Sector, Department of Industry

I'll start with your first question with respect to the Agreement on Internal Trade Implementation Act. The Canadian free trade agreement replaces the existing agreement on internal trade from 1995, as that legislation is no longer required. As such, the Canadian free trade agreement implementation act will replace the Agreement on Internal Trade Implementation Act, and that's why that repeal is specified in division 10.

On your second question with respect to timber marking, it is a very outdated act from, I think, 1870. It applies to only three provinces. It required that timber being floated down inland rivers be marked.

November 21st, 2017 / 8:55 a.m.
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Liberal

The Chair Liberal Wayne Easter

Before we go to the witnesses on division 10, we have a request for the project budget related to Bill C-63, a second act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures. This expenditure, related to a number of witnesses who have come to present their views on Bill C-63, is in the amount of $15,500.

Do we have a motion to accept the budget as presented?

November 21st, 2017 / 8:50 a.m.
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Liberal

The Chair Liberal Wayne Easter

We'll call the meeting to order.

Pursuant to the order of reference of Wednesday, November 8, the committee is studying Bill C-63, a second act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures.

Mr. Dusseault, on a point of order.