Budget Implementation Act, 2018, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 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 or referenced in the February 27,2018 budget by

(a) ensuring appropriate tax treatment of amounts received under the Veterans Well-being Act;

(b) exempting from income amounts received under the Memorial Grant for First Responders;

(c) lowering the small business tax rate and making consequential adjustments to the dividend gross-up factor and dividend tax credit;

(d) reducing the business limit for the small business deduction based on passive income and restricting access to dividend refunds on the payment of eligible dividends;

(e) preventing the avoidance of tax through income sprinkling arrangements;

(f) removing the risk score requirement and increasing the level of income that can be deducted for Canadian armed forces personnel and police officers serving on designated international missions;

(g) introducing the Canada Workers Benefit;

(h) expanding the medical expense tax credit to recognize expenses incurred in respect of an animal specially trained to perform tasks for a patient with a severe mental impairment;

(i) indexing the Canada Child Benefit as of July 2018;

(j) extending, for one year, the mineral exploration tax credit for flow-through share investors;

(k) extending, by five years, the ability of a qualifying family member to be the plan holder of an individual’s Registered Disability Savings Plan;

(l) allowing transfers of property from charities to municipalities to be considered as qualifying expenditures for the purposes of reducing revocation tax;

(m) ensuring that appropriate taxpayers are eligible for the Canada Child Benefit and that information related to the Canada Child Benefit can be shared with provinces and territories for certain purposes; and

(n) extending, by five years, eligibility for Class 43.‍2.

Part 2 implements certain excise measures proposed in the February 27,2018 budget by

(a) advancing the existing inflationary adjustments for excise duty rates on tobacco products to occur on an annual basis rather than every five years; and

(b) increasing excise duty rates on tobacco products to account for inflation since the last inflationary adjustment in 2014 and by an additional $1 per carton of 200 cigarettes, along with corresponding increases to the excise duty rates on other tobacco products.

Part 3 implements a new federal excise duty framework for cannabis products proposed in the February 27,2018 budget by

(a) requiring that cannabis cultivators and manufacturers obtain a cannabis licence from the Canada Revenue Agency;

(b) requiring that all cannabis products that are removed from the premises of a cannabis licensee to be entered into the Canadian market for retail sale be affixed with an excise stamp;

(c) imposing excise duties on cannabis products to be paid by cannabis licensees;

(d) providing for administration and enforcement rules related to the excise duty framework;

(e) providing the Governor in Council with authority to provide for an additional excise duty in respect of provinces and territories that enter into a coordinated cannabis taxation agreement with Canada; and

(f) making related amendments to other legislative texts, including ensuring that any sales of cannabis products that would otherwise be considered as basic groceries are subject to the GST/HST in the same way as sales of other types of cannabis products.

Part 4 amends the Pension Act to authorize the Minister of Veterans Affairs to waive, in certain cases, the requirement for an application for an award under that Act.

It also amends the Veterans Well-being Act to, among other things,

(a) replace the earnings loss benefit, career impact allowance, supplementary retirement benefit and retirement income security benefit with the income replacement benefit;

(b) replace the disability award with pain and suffering compensation; and

(c) create additional pain and suffering compensation.

Finally, it makes consequential amendments to other Acts.

Part 5 enacts the Greenhouse Gas Pollution Pricing Act and makes the Fuel Charge Regulations.

Part 1 of that Act sets out the regime for a charge on fossil fuels. The fuel charge regime provides that a charge applies, at rates set out in Schedule 2 to that Act, to fuels that are produced, delivered or used in a listed province, brought into a listed province from another place in Canada, or imported into Canada at a location in a listed province. The fuel charge regime also provides relief from the fuel charge, through rebate and exemption certificate mechanisms, in certain circumstances. The fuel charge regime also sets out the registration requirements for persons that carry out certain activities relating to fuels subject to the charge. Part 1 of that Act also contains administrative provisions and enforcement provisions, including penalties, offences and collection provisions. Part 1 of that Act also sets out a mechanism for distributing revenues from the fuel charge. Part 1 of that Act also provides the Governor in Council with authority to make regulations for purposes of that Part, including the authority to determine which province, territory or area is a listed province for purpose of that Part.

Part 2 of that Act sets out the regime for pricing industrial greenhouse gas emissions. The industrial emissions pricing regime requires the registration of any facility that is located in a province or area that is set out in Part 2 of Schedule 1 to that Act and that either meets criteria specified by regulation or voluntarily joins the regime. The industrial emissions pricing regime requires compliance reporting with respect to any facility that is covered by the regime and the provision of compensation for any amount of a greenhouse gas that the facility emits above the applicable emissions limit during a compliance period. Part 2 of that Act also sets out an information gathering regime, administrative powers, duties and functions, enforcement tools, offences and related penalties, and a mechanism for distributing revenues from the industrial emissions pricing regime. Part 2 of that Act also provides the Governor in Council with the authority to make regulations for the purposes of that Part and the authority to make orders that amend Part 2 of Schedule 1 by adding, deleting or amending the name of a province or the description of an area.

Part 3 of that Act authorizes the Governor in Council to make regulations that provide for the application of provincial laws concerning greenhouse gas emissions to works, undertakings, lands and waters under federal jurisdiction.

Part 4 of that Act requires the Minister of the Environment to prepare an annual report on the administration of the Act and to cause it to be tabled in each House of Parliament.

Part 6 amends several Acts in order to implement various measures.

Division 1 of Part 6 amends the Financial Administration Act to establish the office of the Chief Information Officer of Canada and to provide that the President of the Treasury Board is responsible for the coordination of that Officer’s activities with those of the other deputy heads of the Treasury Board Secretariat. It also amends the Act to ensure Crown corporations with no borrowing authority are able to continue to enter into leases and to specify that leases are not considered to be transactions to borrow money for the purposes of Crown corporations’ statutory borrowing limits.

Division 2 of Part 6 amends the Canada Deposit Insurance Corporation Act in order to modernize and enhance the Canadian deposit insurance framework to ensure it continues to meet its objectives, including financial stability.

Division 3 of Part 6 amends the Federal-Provincial Fiscal Arrangements Act to renew Fiscal Equalization Payments to the provinces and Territorial Formula Financing Payments to the territories for a five-year period beginning on April 1,2019 and ending on March 31,2024, and to authorize annual transition payments of $1,270,000 to Yukon and $1,744,000 to the Northwest Territories for that period. It also amends the Act to allow Canada Health Transfer deductions to be reimbursed when provinces and territories have taken the steps necessary to eliminate extra-billing and user fees in the delivery of public health care.

Division 4 of Part 6 amends the Bank of Canada Act to ensure that the Bank of Canada may continue to buy and sell securities issued or guaranteed by the government of the United Kingdom if that country ceases to be a member state of the European Union.

Division 5 of Part 6 amends the Currency Act to expand the objectives of the Exchange Fund Account to include providing a source of liquidity for the government of Canada. It also amends that Act to authorize the payment of funds from the Exchange Fund Account into the Consolidated Revenue Fund.

Division 6 of Part 6 amends the Bank of Canada Act to require the Bank of Canada to make adequate arrangements for the removal from circulation in Canada of its bank notes that are worn or mutilated or that are the subject of an order made under paragraph 9(1)‍(b) of the Currency Act. It also amends the Currency Act to provide, among other things, that

(a) bank notes are current if they are issued under the authority of the Bank of Canada Act;

(b) the Governor in Council may, by order, call in certain bank notes; and

(c) bank notes that are called in by order are not current.

Division 7 of Part 6 amends the Payment Clearing and Settlement Act in order to implement a framework for resolution of clearing and settlement systems and clearing houses, and to protect information related to oversight, by the Bank of Canada, of clearing and settlement systems.

Division 8 of Part 6 amends the Canadian International Trade Tribunal Act to, among other things,

(a) create the position of Vice-chairperson of the Canadian International Trade Tribunal;

(b) provide that former permanent members of the Tribunal may be re-appointed to one further term as a permanent member; and

(c) clarify the rules concerning the interim replacement of the Chairperson of the Tribunal and provide for the interim replacement of the Vice-chairperson of the Tribunal.

Division 9 of Part 6 amends the Canadian High Arctic Research Station Act to, among other things, provide that the Canadian High Arctic Research Station is to be considered an agent corporation for the purpose of the transfer of the administration of federal real property and federal immovables under the Federal Real Property and Federal Immovables Act. It also provides that the Order entitled Game Declared in Danger of Becoming Extinct is deemed to have continued in force and to have continued to apply in Nunavut, as of April 1,2014.

Division 10 of Part 6 amends the Canadian Institutes of Health Research Act in order to separate the roles of President of the Canadian Institutes of Health Research and Chairperson of the Governing Council, to merge the responsibility to establish policies and to limit delegation of certain Governing Council powers, duties and functions to its members or committees or to the President.

Division 11 of Part 6 amends the Red Tape Reduction Act to permit an administrative burden imposed by regulations to be offset by the reduction of another administrative burden imposed by another jurisdiction if the reduction is the result of regulatory cooperation agreements.

Division 12 of Part 6 provides for the transfer of certain employees and disclosure of information to the Communications Security Establishment to improve cyber security.

Division 13 of Part 6 amends the Department of Employment and Social Development Act to provide the Minister of Employment and Social Development with legislative authority respecting service delivery to the public and to make related amendments to Parts 4 and 6 of that Act.

Division 14 of Part 6 amends the Employment Insurance Act to modify the treatment of earnings received by claimants while they are in receipt of benefits.

Division 15 of Part 6 amends the Judges Act to authorize the salaries for the following new judges, namely, six judges for the Ontario Superior Court of Justice, one judge for the Saskatchewan Court of Appeal, 39 judges for the unified family courts (as of April 1,2019), one judge for the Federal Court and a new Associate Chief Justice for the Federal Court. This division also makes consequential amendments to the Federal Courts Act.

Division 16 of Part 6 amends certain Acts governing federal financial institutions and related Acts to, among other things,

(a) extend the scope of activities related to financial services in which federal financial institutions may engage, including activities related to financial technology, as well as modernize certain provisions applicable to information processing and information technology activities;

(b) permit life companies, fraternal benefit societies and insurance holding companies to make long-term investments in permitted infrastructure entities to obtain predictable returns under the Insurance Companies Act;

(c) provide prudentially regulated deposit-taking institutions, such as credit unions, with the ability to use generic bank terms under the Bank Act, subject to disclosure requirements, as well as provide the Superintendent of Financial Institutions with additional enforcement tools under the Bank Act and the Office of the Superintendent of Financial Institutions Act, and clarify existing provisions of the Bank Act; and

(d) modify sunset provisions in certain Acts governing federal financial institutions to extend by five years, after the day on which this Act receives royal assent, the period during which those institutions may carry on business.

Division 17 of Part 6 amends the Western Economic Diversification Act to remove the requirement of the Governor in Council’s approval for the Minister of Western Economic Diversification to enter into an agreement with the government of a province, or with a provincial agency, respecting the exercise of the Minister’s powers and the carrying out of the Minister’s duties and functions.

Division 18 of Part 6 amends the Parliament of Canada Act to give each House of Parliament the power to make regulations related to maternity and parental arrangements for its own members.

Division 19 of Part 6 amends the Canada Pension Plan to, among other things,

(a) eliminate age-based restrictions on the survivor’s pension;

(b) fix the amount of the death benefit at $2,500;

(c) provide a benefit to disabled retirement pension beneficiaries under the age of 65;

(d) protect retirement and survivor’s pension amounts under the additional Canada Pension Plan for individuals who are disabled;

(e) protect benefit amounts under the additional Canada Pension Plan for parents with lower earnings during child-rearing years;

(f) maintain portability between the Canada Pension Plan and the Act respecting the Québec Pension Plan; and

(g) authorize the making of regulations to support the sustainability of the additional Canada Pension Plan.

Division 20 of Part 6 amends the Criminal Code to establish a remediation agreement regime. Under this regime, the prosecutor may negotiate a remediation agreement with an organization that is alleged to have committed an offence of an economic character referred to in the schedule to Part XXII.‍1 of that Act and the proceedings related to that offence are stayed if the organization complies with the terms of the agreement.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Votes

June 6, 2018 Passed 3rd reading and adoption of Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
June 6, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (recommittal to a committee)
June 6, 2018 Failed 3rd reading and adoption of Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (subamendment)
June 4, 2018 Passed Concurrence at report stage of Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
June 4, 2018 Failed Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
May 31, 2018 Passed Time allocation for Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
April 23, 2018 Passed 2nd reading of Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
April 23, 2018 Failed 2nd reading of Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (reasoned amendment)
April 23, 2018 Passed Time allocation for Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:05 p.m.
See context

Conservative

Larry Maguire Conservative Brandon—Souris, MB

Mr. Speaker, my colleague from Winnipeg North who just asked a question should know exactly what the member was talking about when talked about the Wynne government in Ontario leaving a huge debt. His government is doing the same thing at the national level. If we look at just the one year that my colleague from Ontario was talking about earlier, about an $8-billion addition to this year's debt, the federal government is going to add $100 billion to the debt in Canada, if the Liberals are allowed to run out the five years that are in the present budget today. The member should know about that, because he comes from Manitoba where the NDP ran up huge deficits in those days. Now the Liberal government is trying to copy that at the national level.

I wonder if my colleague could continue to comment in regard to some of the further analysis that she knows of, because she is a member living in Ontario. It is a sad situation there. The Liberal provincial government of the day is running in an election that is only a few short months away and has indicated that the only way out of more debt is to add more debt.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:05 p.m.
See context

Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Mr. Speaker, one of the more problematic aspects of this whole greed job was the fact that these contracts were given to Ontario Liberal Party insiders.

What we saw is that the millions of dollars would go to these companies, some of which were foreign, and then the premier would have these pay-to-play parties where those who came would pay thousands of dollars for a table. That is all funnelled back to Liberal Party coffers.

We know they have to be more creative at the federal level to do it, but we know it is all for the same thing. The Liberals are giving their friends the contracts, and somehow some of that money is going to find its way back so they can try to get back into power.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:10 p.m.
See context

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Mr. Speaker, I am pleased to speak today on the budget implementation act.

Budget 2018 represents an opportunity to unlock the full potential of our economy by ensuring that every individual has the chance to succeed. As the member of Parliament for Markham—Thornhill, I am honoured to stand in this House and speak in support of this budget.

I have spent the last year in conversations with my constituents, meeting vibrant female entrepreneurs who had an idea and chased it, feeling the tide of representation finally moving in their favour; shaking the hands of the researchers who feel the support of their government as they reach for tomorrow's great discovery; and introducing myself to hard-working moms and dads, who work tirelessly to get their kids to school before the bell and for the first time have enough money to register their kids in soccer this summer.

I have seen, over this year, the effects of this government's intentional leadership in my community of Markham—Thornhill. Therefore, I am thrilled to support the continued decision of this government to place our country's shared goals at the centre of budget 2018. These are goals like ensuring that women and girls have an equal opportunity to thrive, preserving and celebrating the diversity that is so integral to the fabric of this country, and supporting middle-class families as the backbone of our economy.

Our budget is not just a fiscal plan but a plan for all Canadians. We believe that when each individual in our society is supported and given the chance to succeed, the entire country thrives.

Are we taking women in the workplace into consideration, for example?

It is for women like Vivian Chen, owner of Bakery 18 in Markham, whose business supplies large grocery chains and supports newcomers through stable employment. It is for women like Linda Zhang, the president of the Canada China Club, which is a not-for-profit that helps brings jobs and business opportunities to Markham and cities in Canada. It is for women like Sylvia Chan, owner of the Creative Genius Art Academy, an after-school art program that supports young artists in the community. Despite their shared ambition and success, these women still encounter obstacles as a result of being women.

With budget 2018, we are investing in levelling the playing field. Our new women entrepreneurship strategy provides $1.6 billion over three years in financing for women in business. We are also providing $130 million over five years for venture capital investments for women-led tech firms and $115 million to address the challenges women entrepreneurs face when developing and growing their businesses. With budget 2018, we are taking action to boost women entrepreneurs like Vivian, Linda, and Sylvia in Markham—Thornhill and across our country.

What is more, our government is taking a historic step to introduce proactive pay equity legislation to make sure that women and men in federally regulated sectors will receive equal pay for equal work, because this government understands what I fundamentally believe: only when women realize their full potential can our economy and society be truly successful. Therefore, to the women in the workforce tired of coming up against obstacles they should not have to face, we hear them, we support them, and we will help them succeed.

We are also building on the innovation and skills plan that this government announced last year and transforming federal innovation programs to better support Canadian business innovators. Four flagship platforms will help businesses access innovation programs by cutting red tape and streamlining processes for entrepreneurs. The enhanced industrial research assistance program, IRAP, will support the development of projects of up to $10 million, while a more focused strategic innovation fund will now support projects over $10 million. The expanded Canadian trade commissioner service will help Canadian businesses access new opportunities in markets around the world.

This government recognizes that when small businesses succeed, the Canadian economy succeeds.

That is why we have continued to support small businesses by following through on our promise to lower the small business tax rate to 9%, saving these businesses up to $7,500 a year.

These measures have a direct impact on communities like Markham. From family businesses like Chauhan's India Grill House to innovative tech entrepreneurs like Peytec, one of the many companies in Markham's own venture lab, budget 2018 would ensure that Markham continues to be the hub for innovation and Canada's high-tech capital.

To the small family businesses looking to expand or the mid-sized firms looking to scale, their businesses are important to this country, and we will help them grow. However, we cannot innovate economically if we do not support the research that makes innovation possible.

From open-heart surgery to the discovery of insulin, Canadian research benefits not just Canadians, but the whole world.

Canada must continue to be a global leader in research and innovation. That is why in budget 2018 we are proposing the single largest investment in fundamental research in Canadian history. This will total over $3 billion in funding over five years. Of this, $1.7 billion will support Canada's granting councils and research institutes, impacting about 21,000 students and researchers. We are also investing $1.3 billion in lab infrastructure that Canadians use every day.

Pond Technologies Inc. is an example of what can happen when research meets entrepreneurship. The company's research has developed a technology that can burn CO2 from any source into valuable bio-products, which can solve such global sustainability issues as climate change and food shortages. Pond Technologies began as an idea, was fostered through research, and has grown now into a company that is creating jobs in Markham.

For students and researchers at institutions like Seneca College or York University, whose new campus will be in Markham, this means more support to continue their work on the leading edge of tomorrow's biggest discoveries. From graduate students working in the lab, to early career researchers establishing a path, to pioneers at all levels of research and academia, this government believes in their potential and supports their work.

The broad themes of budget 2018 are equality and growth.

Not a single Canadian should be left behind in that progress, which is why budget 2018 would ensure support for all facets of Canadian society, youth, seniors, and diverse cultural communities included.

The government is enhancing our youth employment strategy through an investment of $448 million over five years to help young Canadians gain valuable skills, work experience, and job opportunities.

Budget 2018 proposes $23 million to support multiculturalism programs and a national anti-racism strategy, an investment that would also address discrimination targeted toward indigenous people.

The community of Markham—Thornhill thrives not in spite of its diversity but because of it. The Markham African Caribbean Canadian Association, the Federation of Chinese Canadians in Markham, and many others in our community are the kinds of organizations that can act as examples for the government as it works to increase inclusion. To the people who feel that they do not belong, we see the strength of their diversity, and we will help them thrive.

In order to build on our past innovations for future growth, it is fundamental to support middle-class families so that every individual has the opportunity to succeed. We introduced the Canada child benefit in 2016, and last fall we committed to indexing the CCB to keep up with the cost of living. This will ensure that nearly six million children currently benefiting from the CCB will continue to be supported.

Budget 2018 introduced the Canada workers benefit, which would help an estimated 300,000 additional workers and would help lift 70,000 Canadians out of poverty. We are working hard for the middle class and those working hard to join it.

Budget 2018 is an opportunity. It is an opportunity to ensure that every Canadian has a real and fair chance at success. For women building a business or career, this budget is for them. For researchers working on their next great discovery, this budget is for them. For entrepreneurs with a brilliant idea, this budget is for them. For middle-class workers supporting their families, this budget is for them.

That is why I am proud to support budget 2018.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:20 p.m.
See context

NDP

Sheri Benson NDP Saskatoon West, SK

Mr. Speaker, I want to share with the member from Markham my experience on the special committee for pay equity to let her know that not one single expert witness said that the government would need 18 months to implement pay equity legislation. We are coming up to two years. The hon. member made a comment that pay equity legislation is coming. There is no money in this budget to implement pay equity legislation. When will the government implement pay equity legislation? Women are waiting, and I feel that they have been waiting much longer than they need to.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:20 p.m.
See context

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Mr. Speaker, I would agree that women are waiting, and waiting too long. That is why I am so proud that in budget 2018, we will put forward progressive legislation that will bring pay equity to women who deserve it. We said earlier in the House that the commitment was there. Everyone on all sides agrees that pay equity legislation is important. I think that is supported across the way.

I am very proud that our government will be introducing this. I look forward to equal pay for equal work for women and men in our federal sectors.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:20 p.m.
See context

Conservative

Mark Warawa Conservative Langley—Aldergrove, BC

Mr. Speaker, sadly, 70% of Canadians who are in the last days of their life do not have access to palliative, end-of-life care. It was a decision of this Parliament to make that a priority so that 100% of Canadians who needed palliative care would have access to it. Funding for that was was in the 2016 budget and in the 2017 budget. However, this year's budget does not mention it. Palliative care appears to be gone.

Why would the member support a budget that now neglects the needs of Canadians in the last days of their life? Why are the Liberals abandoning the goal of providing palliative care to every Canadian who needs it?

My other question for the member is this. Why is the funding for seniors being very selective? Only in one Liberal riding is there a research project. In fact, the largest concentration of seniors in Canada is in the west. Why would the west be ignored again? The Liberal government seems to have a habit of ignoring the west.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:20 p.m.
See context

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Mr. Speaker, speaking of the west, I am proud the government has reached health accords with all provinces. In those health accords will be a delivery of health care services and seniors care for our senior population across the country. I am also proud of the investments we have made in home care, which will support seniors.

The budget is a further step with further investments to investments we have already made in support of our seniors. Our government has acted and has the track record of supporting seniors in all communities across the country.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:20 p.m.
See context

NDP

Peter Julian NDP New Westminster—Burnaby, BC

Mr. Speaker, I appreciate the member's intervention, but she did not answer the question on pay equity. When the government came to power, in the first months after that it said that we should not to worry, that nothing had been cast in stone on democratic reform, that it was coming. On pharmacare, the Liberals have been saying this for now over 20 years. On pay equity, for it to be in the budget and not in the budget implementation act is a betrayal of the work that so many activists have undertaken for decades to achieve pay equity in our country.

Therefore, I would like the member to answer the question from the member for Saskatoon West. Is she is disappointed by the betrayal of Canadian women on pay equity?

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:25 p.m.
See context

Liberal

Mary Ng Liberal Markham—Thornhill, ON

Mr. Speaker, on the contrary. I am proud of budget 2018 because it is a budget for women. I talked about investments for our women entrepreneurs, about gender equality, and about investments for women. We have put together a gender statement in the budget, and this is what will happen going forward.

Budget Implementation Act, 2018, No. 1Government Orders

April 17th, 2018 / 5:25 p.m.
See context

Conservative

Larry Miller Conservative Bruce—Grey—Owen Sound, ON

Mr. Speaker, I believe my time is going to be limited today, but I am pleased to rise today to speak to the budget implementation act.

Typically, when we are debating budget implementation bills, we are actually debating a true fiscal plan, a plan that sets out the proposed spending of the government to help the Canadian economy.

Through its budget and its implementation bill, it is clear to many Canadians that the government has no true coherent plan for the economy. The so-called budget that was announced by the government earlier this year was full of empty promises and very short on substance. The only true substantive part of the bill is the implementation of the Liberal carbon tax, which will raise the price of gas by 11¢ per litre for Canadian consumers.

I represent a rural riding in central southwestern Ontario. Driving to work, to the grocery store, and to the hockey rink is the only option. It is very similar to your riding, Mr. Speaker, so you know what I am talking about. Residents in Bruce—Grey—Owen Sound do not want any form of carbon tax, whether it is from Kathleen Wynne or from this government.

Another concern that has been expressed by a number of constituents in Bruce—Grey—Owen Sound is the complete lack of new initiatives for agriculture and Canadian farmers. It is shameful that the government in its last budget implementation bill was able to find $480 million for the Asian Infrastructure Investment Bank to fund projects outside the country, while Canadian farmers were left behind. People in my riding, including myself, still shake our heads over that. It is not fair, and it is wrong.

The truly disappointing, though not surprising, that part of the government's most recent budget is the continued commitment to further debt and deficits. As a fiscal conservative, it is infuriating to see the government come out year after year, since 2015, and present us with budgets that commit to deficits.

In the election, the Prime Minister promised modest deficits of $10 billion per year for two years, with a pledge that we would return to balanced budgets by 2019. Last year, the deficit was $19.4 billion. This year, the government is projecting a deficit of $18.1 billion. There is absolutely no plan in place for Canada to return to balanced budgets. In fact, the Department of Finance has projected that we will not be able to balance the books until the year 2045.

I have four grandchildren, but my oldest one just turned 13 less than a month ago. Because of the government's economic mismanagement, she will be 40 years old by the time Canada is able to return to balanced budgets. I cannot run my household or business like that. Neither can anyone else. However, it seems the government can.

I look forward to finishing my speech whenever that time comes up.

Budget Implementation Act, 2018, No. 1Government Orders

April 16th, 2018 / noon
See context

Louis-Hébert Québec

Liberal

Joël Lightbound LiberalParliamentary Secretary to the Minister of Finance

Mr. Speaker, I am very pleased to speak to Bill C-74 on behalf of the Government of Canada, as well as our government's planned investments to strengthen the middle class and maintain the strength and sustainable growth of the Canadian economy. Budget 2018, entitled “Equality + Growth: A Strong Middle Class”, represents the next stage in our plan to invest in people and the communities where they live in order to provide the best opportunities for success to the middle class and all Canadians.

The bill we are talking about today, budget implementation act, 2018, No. 1, is the next step in the plan that our government launched over two years ago. When we took office, we jumped into action by helping develop a confident middle class that stimulates economic growth and that is currently benefiting from more opportunities for success than ever. Giving Canadians the opportunity to reach their full potential is not only the right thing to do, but it is also the smart thing to do for our economy. The decision to invest in the middle class is the right decision. Targeted investments combined with the hard work of Canadians across the country have helped create good, well-paying jobs and will continue to strengthen the economy over the long term.

Canada’s economy is strong and growing, and the government's finances are continuously improving. Since 2016, Canada has been leading the G7 in economic growth. It has the lowest net debt-to-GDP ratio of any G7 country, by far. The federal debt-to-GDP ratio has been firmly placed on a downward track, and based on our projections, the deficit-to-GDP ratio should also drop to 0.5% in 2022-23. Our government knows that its plan is working because Canadians are working. Over the past two years, the Canadian economy has grown and generated 600,000 new jobs, most of which are full time. Today, we have the lowest unemployment rate in nearly 40 years. These jobs have made it possible for Canadians to better meet their families' needs and better plan for their retirement.

However, we know that there is still work to be done. We must ensure that the economy reflects the diversity of our county, a country where all Canadians can contribute to and benefit from the nation's prosperity in a significant way. Bill C-74 contains worthwhile measures. I would like to take a few moments to present a few of them, since they are an important part of our government's plan to help the middle class and all those who are striving to reach their full potential. The government believes that Canada's biggest strength is our diversity. In order to succeed in a rapidly changing world, our economy must reflect our diversity and give every Canadian real and fair opportunities to succeed.

Regarding gender equality, we know that although Canadian women today are among the best educated in the world, they earn less than men, are less likely to participate in the labour market than men, and are more likely to work part time. We believe it is time for a change. Closing these gaps and giving women equal opportunities to succeed will encourage a more inclusive dialogue on the questions that will shape our future. We know that it will also improve the quality of life of our families and communities while stimulating the economy. Simply put, when women have the support and opportunities to fully contribute to Canada's economy, all Canadians do better.

For example, the Canada child benefit is an important government initiative aimed at making a positive change for the millions of Canadian families with children. Close to 3.3 million families with children are receiving more than $23 billion in annual Canada child benefit payments. A single mom of two children aged five and eight with a net income of $35,000 in 2016 will have received $11,125 in tax-free Canada child benefit payments in the 2017-2018 benefit year. Naturally, this $11,125 is absolutely tax free. That is $3,500 more than she would have received under the previous child benefit system.

Last year, single mothers earning less than $60,000 a year received $9,000 in benefit payments on average to help make things like healthy food and summer programs for their kids more affordable. Thanks to this increased support, the Canada child benefit is helping to lift hundreds of thousands of Canadian children out of poverty. Child poverty has been reduced by 40% compared with 2013.

By better supporting those families that need it most, including those led by single mothers, the Canada child benefit helps them give their children a good start in life by providing a safe place to live, music lessons, affordable sports camps, and all the day-to-day necessities to which every child has a right.

With Bill C-74, our government will enhance the Canada child benefit in order to ensure that the benefit is indexed to the cost of living effective July 2018, which is two years earlier than initially scheduled.

We realize that some people, especially indigenous people living in northern and remote communities, have often faced barriers when it comes to accessing essential government services and federal benefits such as the Canada child benefit. With Bill C-74, our government will take steps to ensure that anyone who is eligible for support receives it.

Through Bill C-74, the government proposes to expand outreach efforts to all indigenous communities on reserves and in northern and remote areas, and to conduct pilot outreach projects for urban indigenous communities so that indigenous peoples have better access to a full range of federal social benefits, including the Canada child benefit.

Now I would like to talk about the Canada worker's benefit. Canadians working hard to join the middle class deserve to have their hard work rewarded with greater opportunities for success. We know that these Canadians are working to build a better life for themselves and their families. Low-income Canadians are sometimes working two or three jobs so that they can give themselves and their children a better chance at success. That is why budget 2018 introduced the new Canada workers benefit, the CWB. Building on the former working income tax benefit, the CWB would put more money into the pockets of low-income workers. The CWB would encourage more people to join and remain in the workforce by letting them take home more money while they work.

Through Bill C-74, the government would increase the overall support provided by the CWB for the 2019 and subsequent taxation years. In particular, the government proposes to increase maximum benefits under the CWB by up to $170 in 2019, and increase the income level at which the benefit is entirely phased out. As a result, low-income workers earning $15,000 could receive up to almost $500 from the CWB in 2019 than they could receive this year under the current working income tax benefit. That is $500 to invest in the things that are important to them, and to make ends meet.

The government would also propose changes to improve access to the CWB to allow the Canada Revenue Agency to calculate the CWB for anyone who has not claimed it starting in 2019.

Due to these enhancements and intended actions to improve take-up in 2019, the government estimates that more than two million working Canadians would benefit, many of whom were not benefiting from the working income tax benefit. This would help lift approximately 70,000 Canadians out of poverty.

With regard to small businesses, the government is also committed to providing direct support to the small businesses that create the jobs that Canadians depend on. Small businesses are a critical part of our economy, and the government is taking action to help them grow, invest, and create good, well-paying jobs. To that end, Bill C-74, proposes to lower the small business tax rate to 10% from 10.5%, effective January 1, 2018, and to 9%, effective January 1, 2019. This means up to $7,500 in federal corporate tax savings per year to help entrepreneurs and innovators do what they do best: create jobs. Lowering small business taxes should encourage new capital investment in businesses. These investments, whether in better machinery, more efficient technology or new hires, make businesses more productive and competitive.

Bill C-74 also proposes measures to ensure that the tax system encourages corporate owners, including small business owners, to use low corporate tax rates to support their business and not for significant personal tax advantages. The first measure would reduce the ability to access the small business tax rate for small businesses with significant income from passive investments. For those earning less than $50,000 of passive investment income each year, there will be no change in the tax treatment. Also, the tax applicable to investment income remains unchanged. Refundable taxes and dividend tax rates would remain the same.

A second measure corrects a flaw that allows larger private corporations to gain an unintended tax advantage. The measure would better align the refund of taxes paid on passive income with the payment of dividends sourced from passive income. Together, these two changes would impact less than 3% of all private corporations and provide a simpler and more targeted approach. Ninety per cent of the tax impact would be borne by households in the top 1%.

We listened and the design of these proposals is based directly on the feedback that we received during the consultations on our tax proposals. Thanks to this input, we have put forward an approach that is simpler and better targeted than what was outlined last summer. At the same time, we are doing more to help typical small businesses grow by enabling them to retain more earnings for investment and job creation through a lower small business tax rate.

To help Canadians succeed today and in the economy of tomorrow, the government is making long-term investments to grow the economy in a way that ensures good jobs, healthy communities, and clean air and water. Canadians understand that pollution is not free nor should it be. That is why putting a price on carbon pollution is central to the government's plan to fight climate change and grow the economy.

In Canada and abroad, the impacts of climate change are evident, including coastal erosion, thawing, permafrost, and increases in heat waves, droughts, and flooding. Our shared quality of life and our present and future prosperity are deeply connected to the environment in which we live.

Today, through Bill C-74, the government is taking action in order to reduce emissions by introducing the greenhouse gas pollution pricing act. Pricing carbon pollution is the most effective way to reduce emissions. It creates incentives for businesses and households to innovate and pollute less.

I would like to underline that our approach to putting a price on carbon pollution has been collaborative from the beginning. As a first step, the government worked with most provinces and territories and indigenous partners to adopt the pan-Canadian framework on clean growth and climate change in December 2016. The framework includes a pan-Canadian approach to pricing carbon pollution, with the aim of having carbon pricing in place in all provinces and territories this year. The plan provides provinces and territories with the flexibility to choose between two systems: an explicit price-based system or a cap-and-trade system. Right now, a price on carbon pollution is in place in four provinces—Ontario, Quebec, British Columbia, and Alberta—covering over 80% of the Canadian population. All other provinces have committed to adopting some form of carbon pollution pricing this year.

Four out of five Canadians live in jurisdictions that already have a price on carbon pollution, as I have mentioned, and right now those provinces are leading Canada in job creation. With that goal in mind, the government is moving ahead to ensure that a legal framework is in place for the proposed federal carbon pollution pricing system. In jurisdictions that fall short of the federal standard, the federal carbon pollution pricing system would apply on January 1, 2019, starting at a price of $20 per tonne of emissions. The direct revenue from the carbon charges on pollution under the federal system would go back to the province or territory of origin.

On an annual basis, the provincial and territorial systems in place would be assessed by the Government of Canada against the federal standard. By putting a price on carbon pollution, Canada is joining 67 other jurisdictions that have already taken this important step to curb greenhouse gas pollution. Together, those jurisdictions represent about half of the global economy and more than a quarter of global GHG emissions, according to the World Bank's November 2017 report, “State and Trends of Carbon Pricing 2017”.

Putting a price on carbon pollution would help put Canada on a course to meet our 2030 emissions target, in combination with other complementary clean growth measures under Canada's clean growth and climate action plan. It makes sense not only for our shared environment, but also to strengthen our growing economy.

This bill represents the next steps in the government's plan to put people first by giving them the help they need now, all while investing in the years and decades to come.

In order to remain competitive and successful in the global economy, every Canadian must have the opportunity to contribute to our prosperity and to benefit from it. As we continue to grow and strengthen the middle class, we are making significant progress in terms of equality of opportunity, to ensure that the next generation of Canadians can share in a prosperous middle class; a more innovative, creative, and competitive knowledge-based economy; and environmental protections.

Budget Implementation Act, 2018, No. 1Government Orders

April 16th, 2018 / 12:15 p.m.
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Conservative

Harold Albrecht Conservative Kitchener—Conestoga, ON

Mr. Speaker, before I comment on my colleague's speech, I would like to draw attention to the fact that all of us in this House today are standing with the families of the Humboldt Broncos team, the unspeakable tragedy that occurred just days ago. We want them to know that our thoughts and prayers are with them. We are so grateful for the outpouring of support that has occurred.

In relation to the comments of my colleague, he failed to mention that the government is actually raising taxes on more than 90% of middle-class families. He also failed to mention that we are paying $26 billion in interest alone to carry the national debt, which will rise to $33 billion in just a few years. This year alone another $18 billion is being added to that national debt.

Could my colleague inform this House as to when the budget will be balanced? We were promised during the campaign that the budget would be balanced by 2019. Now we understand that it could be as late as 2045. I wonder if my colleague could enlighten this House as to when the budget will actually be balanced.

Budget Implementation Act, 2018, No. 1Government Orders

April 16th, 2018 / 12:20 p.m.
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Liberal

Joël Lightbound Liberal Louis-Hébert, QC

Mr. Speaker, I want to echo my colleague's sentiments about the recent tragedy. My thoughts and prayers are with the victims and the community as a whole. I think all members of the House share these sentiments.

As for the member's question about taxation, it is important to bear in mind that one of the first things we did as a government was to lower taxes on the middle class, in the $45,000 to $80,000 bracket, while increasing taxes on the wealthiest 1%, in order to give the middle class more money to make investments and meet their many day-to-day obligations. Actually, if I am not mistaken, that was the first thing we did.

However, we did not stop there. We introduced the Canada child benefit, which is more progressive than the family benefits program introduced by the Conservatives. It is more generous to those who need it most, and it is tax free. It provides support directly to Canadian families who need it the most. The Canada child benefit allows nine out of 10 families to keep more money in their pockets, money that is tax free. As I was saying in my speech, this measure has lifted hundreds of thousands of children out of poverty. It has reduced child poverty in Canada by 40% relative to 2013 levels.

As far as the deficit is concerned, as I said very clearly, the ratio of our debt to the size of our economy is the best in the G7 and is trending downward, as is the ratio of our deficit to the size of our economy. These were precisely the results we were looking for when we decided to grow our economy by investing in the middle class and in infrastructure.

Budget Implementation Act, 2018, No. 1Government Orders

April 16th, 2018 / 12:20 p.m.
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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Mr. Speaker, the budget implementation act seems to be very much in the realm of the Bay Street mentality with which the government approaches issues. It does not close any of the tax loopholes that are incredibly egregious, giving hundreds of millions of dollars to some of Canada's wealthiest citizens. It does not do anything to shut down the overseas tax havens. We have seen the government sign more and more of these tax treaties with these egregious overseas tax havens, letting tens of billions of dollars leave the country.

What the budget implementation act does is ask regular Canadians to wait. They are being asked to wait for pharmacare, until perhaps after the next election or perhaps another decade. Who knows? They are being asked to wait for pay equity, when Canadian women have already waited for decades and decades. For Canadians in my neck of the woods, in New Westminster—Burnaby, who have seen the acute housing and homelessness crisis we are facing, this budget implementation act and the budget basically say to wait as well.

My question is very simple. Since the government seems to be so incredibly generous with its Bay Street friends, why is it always asking Canadians to wait for the essential services they need and that they are asking for?

Budget Implementation Act, 2018, No. 1Government Orders

April 16th, 2018 / 12:20 p.m.
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Liberal

Joël Lightbound Liberal Louis-Hébert, QC

Mr. Speaker, as far as tax havens are concerned, it is important to mention that nearly $1 billion were invested in the Canada Revenue Agency over the past two years so the CRA could have investigators on the ground conducting audits and getting results for Canadians. That did not make it to the list of priorities for the Conservative government of Stephen Harper, who did not even talk about it, as the then-minister, Mr. Blackburn, told us just last summer.

We invested $1 billion to conduct the necessary investigations in order to bring to justice those who send their revenue to tax havens. That is what the Minister of National Revenue is working hard to do at the head of the CRA.

The member said our government waited, but we did not wait when it came to indexing the Canada child benefit to make sure it met the middle class's growing needs and continued to reduce inequality in this country. We did not wait when it came to increasing the Canada workers benefit, formerly the working income tax benefit, by almost 165%, a move that will lift tens of thousands of low-income Canadians out of poverty.

In my opinion, our government is progressive to the core and is working hard to help those who need it most.