Bill C-74 (Historical)

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

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.

Budget Implementation Act, 2018, No. 1

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

Mr. Speaker, I thank my colleague for the question. I will not describe the budget because there are no words for it.

The Liberals lack imagination when it comes to combatting tax evasion and tax havens, but without digging too deep into their budget we might have expected them to keep their promise to close the tax loophole on CEO stock options. The public purse loses $800 million a year because of this measure that the Liberals promised to get rid of during the campaign.

We are not asking the Liberals to agree to an opposition proposal, no matter how sensible it might be. We are simply asking them to keep their own promises. It is 2018 and we have yet to hear a peep about this.

The House resumed consideration of the motion that Bill C-74, an act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures, be read the second time and referred to a committee, and of the amendment.

[Sukh Dhaliwal, Liberal, Surrey—Newton, BC]

Mr. Speaker, I will be splitting my time with the hard-working MP for Ottawa West—Nepean.

I am pleased to rise today to talk about Bill C-74, the budget implementation act. This budget is focused on one principle, and that is to make sure everyone has a fair chance to succeed and realize his or her dreams. The government's focus has been to bring down barriers that are holding our economy back and to make sure our economy grows in a way that makes middle-class families stronger.

I am proud to share the news of that success with the House today. The numbers are clear. Our economy is growing and families are getting stronger.

Over the last two years, our economy has started to grow faster than the entire G7. More than 600,000 jobs have been created, and the unemployment rate is down to a nearly 40-year low. Middle-class Canadians are feeling better about their future, whether they want to pay down debt, save for their first home, or go back to school to train for a new job. We are proud to support them by making smart investments in the things that are important.

We raised taxes for the top 1% so that we could lower them for middle-class families.

Through the Canada child benefit, we also increased support for nine out of 10 families, putting more money, tax-free, in the pockets of parents for them to spend on things that they need.

There is still a lot more to do to make sure that the benefits of a growing economy are felt by more and more people, and that is why we are taking action through budget 2018 to do that.

We are creating opportunities where every Canadian has a real and fair chance to work and to succeed, and that includes Canada's hard-working women. By reducing the gender wage gap and increasing the participation of women in the labour force, we are growing the economy in a way that helps all Canadians. A recent Royal Bank study estimates that if women participated in our workforce at the rate men do today, we would boost the size of Canada's economy by 4%, which is equivalent to $85 billion.

We also need to make sure that those currently working are supported and able to keep more of their hard-earned money in their pockets. That is why budget 2018 introduces the Canada workers benefit, a new tax benefit that would put more money in the pockets of low-income workers. That is real help to more than two million Canadians who are working hard to join the middle class. Low-income workers earning $15,000 could receive almost $500 more from the Canada workers benefit in 2019 than they would have received in 2018. Altogether, these actions mean almost $1 billion of new support for low-income workers under the Canada workers benefit.

Like the Canada workers benefit, the Canada child benefit is a key part of our plan to strengthen the middle class and help the people who are working hard to join it.

During the first benefit year, over three million families received more than $23 billion in Canada child benefit payments. Nine out of 10 families are receiving on average almost $2,300 more in benefits, tax free.

In my riding of Surrey—Newton, every month more than $8 million dollars are delivered to families that need it the most. This money helps pay for day care, food, and so many other supplies that are critical to healthy and happy families.

Budget 2018 also reflects the priorities of Surrey—Newton by making investments in building more affordable housing, tackling the issue of guns and gangs, building more transit, and cutting small business taxes.

To make our streets safer, we are investing over $300 million over the next five years and $100 million a year after that to bring together all levels of government to increase intelligence of illegal trafficking, border security, and support for police.

However, we also need to support those needing treatment. That is why we are investing over $230 million over the next five years to work with provinces to expand programs that provide treatment and support to those with addictions.

We are also making historic investments to build rapid transit across Canada. For British Columbia, we have committed $4.1 billion that will bring more buses and build rapid transit in Surrey.

We are also cutting taxes for small businesses from 11% to 9%. This will save small businesses money and keep Canada competitive.

Surrey attracts thousands of young families and new Canadians every year. They bring with them their hard work, willpower, and innovative ideas and start-up businesses to help achieve their dreams. We want to support them. I started my small business in Surrey because I knew how great a place it was. I am very proud and delighted to raise my family and run my business in Surrey—Newton.

These are some of the smart investments that are going to make a real difference to all Canadians by giving them the tools, support, and opportunities to reach their full potential and realize their dreams. Budgets are about choices. Do we invest in our future or make cuts? How do we support the middle class? How do we work to make Canada a prosperous and strong nation where every Canadian can fulfill their dreams?

I proud we made the choices that invest in making families stronger, furthering equality, and building infrastructure that support Canadians and future generations. If people work hard, they deserve a fair chance to succeed. It is our job here to eliminate the barriers that stand in the way of that. I am proud that budget 2018 makes that progress.

The equality, freedom and justice of our country is what the world looks to. We need to keep on ensuring we do everything we can to maintain that level so we remain a model and true leader in the world for equality.

[Tom Kmiec, Conservative, Calgary Shepard, AB]

Mr. Speaker, I noticed that the member completely avoided talking about the fiscal situation that Canada will be facing with the sky-high deficits and this incredible new debt that we are taking on, so I do not really have a question for the member.

I want to quote directly from the budget. We are looking at an $18.1-billion deficit, which is three times larger than what was promised two and a half years ago during the election. If the 2008 recession repeated itself, we would be looking at a $42.7-billion deficit. That's because the government has basically frittered away all of the controls on spending in order to meet the goals it has in mind, but none of those goals are about restructuring and ensuring the stability of Canada's finances for the future.

It is always nice to talk about how much money the Liberals are supposedly shovelling out the door to Canadians. What they are not saying is that they are borrowing that money. All of those young Canadians who are getting the child benefit today are going to be asked to pay it all back, plus interest, in the future. Page 359 of the budget also shows that if we add up all federal government debt, plus crown corporation debt where a lot of this debt is now hidden, they have over a trillion dollars in borrowing in 2019. That is debt that our kids and their kids and their kids will have to pay in the future.

As much as the member may believe this is good for the people of his riding, the people in British Columbia, let me give a quick example in relation to deficits: they will need two and a half Trans Mountain pipelines just to balance the budget, and right now they do not even have one.

[Sukh Dhaliwal, Liberal, Surrey—Newton, BC]

Mr. Speaker, I want to thank the hon. member for Calgary Shepard for raising this issue. I want to tell the hon. member and Canadians that we are growing the economy in a way that benefits the middle class, and that plan is working. Since November 2015, the economy has created nearly 600,000 new jobs, and the unemployment rate is the lowest in 40 years. With our plan, the debt-to-GDP ratio is being lowered and will fall to 28%, the lowest debt-to-GDP ratio among G7 countries.

This means our debt is affordable and our deficit will be reduced in a way that is a responsible part of our economy and ensures that we make smart investments in people and in businesses that are going to make a difference in the coming years.

[Sheri Benson, NDP, Saskatoon West, SK]

Mr. Speaker, I noticed my colleague mentioned, quite a few times, people working hard to join the middle class. I just want to remind the member that the government said it would move forward with pay equity legislation because women in Canada make less than men in Canada, and it will not matter how hard women work if they are being discriminated against.

Why is there no money in this budget to implement pay equity legislation? The government has said it is a feminist government. We have been waiting. We have been told it is time to act. We would like to see some action. I would like an answer from my hon. colleague as to when we are going to see that action.

[Sukh Dhaliwal, Liberal, Surrey—Newton, BC]

Mr. Speaker, this Prime Minister and this government understand well that gender equity is not only the right thing to do for Canadians but also a smart thing to do. That is why we want to make sure that Canadian women get what they deserve, and they deserve more. In today's age we can see that Canadian women are among the world's most educated women. The hon. member for Saskatoon West brought up a very genuine concern about the legislation. I can assure her that this legislation will be brought forward this year, and I am certain that when it comes forward, the hon. member will be able to support it and we will be able to pass that legislation.

[Anita Vandenbeld, Liberal, Ottawa West—Nepean, ON]

Mr. Speaker, it is a tremendous pleasure to rise today to speak to the budget implementation act, the first step in implementing budget 2018, a truly progressive, activist budget that will create even more opportunities for Canadians.

This budget is the first to integrate a full gender-based-plus analysis to make sure that women in Canada are included in every aspect of the budget. It is significant to me that the budget does not look at women only as beneficiaries of government policy but as full contributors to our national economy, because we know that we see better outcomes when women and diverse groups of Canadians are included.

Budget 2018 is about growth, increasing the GDP, and ensuring that everyone can contribute to their fullest potential.

Canada is a country built on hard work, and we solve problems by working tirelessly and helping each other. The budget also invests in people. Over the past two years, our economy has been growing and strengthening. Our investments are working.

Our plan to invest in Canadians is working. Our current GDP growth is the highest in the G7, at 3.2%. For comparison, the second-highest are Germany and the U.S., at only 2.4%. We have a low and declining debt-to-GDP ratio. The proportion of our debt compared to our income is going to be the lowest that we have seen in 40 years.

The International Monetary Fund says Canada's net debt-to-GDP ratio is the lowest in the G7, and in fact it is less than half the G7 average. The IMF says that Canada's economic policies should go viral. What this means for Canadians is over 600,000 new jobs. The unemployment rate has dropped from 7.1% to 5.7% since we took office. That is the lowest unemployment rate in the last 46 years, in my lifetime.

Why are we seeing this growth? It is because we are investing in the future. We are making smart investments in infrastructure and innovation, and we are seeing the impact of these investments in my riding of Ottawa West—Nepean. There is $5 million for Nelson House women's shelter. LRT phase 2 will bring light rail to Algonquin College and all the way to Moodie Drive. We are investing in 42 new affordable housing units for seniors linked to the Carlington Community Health Centre, and there is $22 million to Algonquin College for a new centre for innovation and entrepreneurship, including indigenous entrepreneurship.

Our Canada child benefit has raised 300,000 children out of poverty in our country. In Ottawa West—Nepean, over 16,000 children benefit. On average, each family is getting about $640 a month tax free.

Our new Canada workers benefit will lift 70,000 low-income Canadian workers out of poverty. In fact, a worker earning $15,000 a year will receive $500 more and be able to take home more of his or her paycheque.

We have invested $5 billion in mental health and $6 billion in home care, on top of a $1.4-billion increase in the Canada health transfer, and this budget adds $20 million for autism.

We are supporting seniors with the increase to the GIS of $967 a year for the poorest seniors and a new $20-million fund for dementia caregivers, and we are enhancing the Canada pension plan so that in the future the maximum benefit is going to increase from $13,600 a year to $21,000 a year.

We have kept our promise on a pension for life for veterans. In fact, a 50-year-old fully disabled veteran will now be receiving $9,000 a month tax free for the rest of his or her life.

We have introduced a national housing strategy that commits $40 billion to cut homelessness in half in our country. There will be 100,000 new units, including new family housing units on Michèle Drive in Ottawa West—Nepean, and 300,000 units are going to be repaired or upgraded.

Here in the national capital region, I am very pleased to note there is $55 million to the NCC for critical infrastructure and $73 million toward a new national library combined with the Ottawa Public Library.

Our growth is taking place because we are working to ensure that we are not leaving out half of the population when it comes to our economic prosperity. I am talking about women.

Budget 2018 is significant in addressing the gender wage gap and enhancing women's workforce participation, which is not only the right thing to do but is good for the economy. We are doing this in a number of ways, including through proactive pay equity legislation based on the report of the special committee, which I was very proud to have chaired. I commend the work of the committee members from all parties.

There are five weeks of additional “use it or lose it” parental leave for the second parent, usually the father, which will rebalance the burden of caregiving in our country. There was $7.5 billion in previous budgets for child care, which is creating over 40,000 affordable child care spaces. There are changes to EI that allow more flexibility for parents and caregivers. We are supporting women in high-income jobs, such as in STEM. There is $1.4 billion in financing for women entrepreneurs, because we know that only 16% of businesses in Canada are owned by women, and we want that number to increase. There is also almost $20 million in apprenticeship grants for women in the trades.

We are making Status of Women Canada its own department. We are allocating $100 million to front-line organizations that support survivors of gender-based violence. We are extending the unified family court pilot project, to make it easier for people who are going through a separation or divorce, by allowing them to deal with a single legal system. We are providing legal assistance for victims of workplace sexual harassment.

I am also very proud that budget 2018 would increase our international assistance envelope by $2 billion to make our feminist international development policy a reality. We know that we see more progress toward the sustainable development goals and longer lasting peace agreements and better outcomes when women are included in the design and implementation of development projects.

Our economic growth is also a result of a successful policy of progressive international trade. Between CETA and the CPTPP, our preferential market access for Canadian goods and services has increased from 31% to 63% of the global market.

Diversity is Canada's strength and is at the very heart of our identity. This is why our government committed to investing $23 million in multiculturalism programs to find new ways to combat discrimination, with a focus on racism and discrimination against indigenous peoples.

Our most important relationship is with indigenous people. Over the past three budgets we have committed over $13 billion for indigenous peoples, more than double what was in the Kelowna accord.

We are fully implementing human rights tribunal orders regarding services to indigenous children. Almost 20,000 children are currently receiving care as a result.

Boil water advisories have been lifted in 52 communities, with 81 to go, and all of those will be done by 2021.

We are investing in housing, schools, recreational infrastructure, and mental health supports.

We are doing all of this while ensuring fairness in taxation. Canadians in the middle-income bracket are now paying 7% less in income tax, and those in the top 1% are paying more.

With respect to small businesses, 97% will see a decrease in their taxes.

We are going after overseas tax avoidance through 1,000 offshore audits, 40 criminal investigations, and $44 million in penalties to third-party advisers.

We are investing in Canadians. Austerity was tried by the previous government and did not work for Canadians. We are growing income, and making benefits more inclusive. We are ensuring that women and other equity-seeking groups can be full and equal participants in our economy. We are already seeing the results, with the lowest unemployment rate and the strongest economy in the G7.

[Mark Warawa, Conservative, Langley—Aldergrove, BC]

Mr. Speaker, I listened intently to my colleague and I have a question for her regarding the funding of and focus on seniors.

She highlighted that the government, in the 2016 budget, provided increased funding for the guaranteed income supplement, the GIS, and the OAS. In fact, there was support from all parties for that. However, that was two budgets ago. Last year the government did nothing other than to reannounce the 2016 GIS and OAS. In this year, the second year, there is no new announcements for seniors. It has reannounced and reannounced.

Seniors see that the government is ignoring them. Senior stakeholders across Canada are saying that seniors are being ignored because there is no minister for seniors. I believe the member cares about seniors. Does she think it is fair that seniors are being ignored again? She has made statements that were made two years ago. There is nothing new in the budget for seniors.

[Anita Vandenbeld, Liberal, Ottawa West—Nepean, ON]

Mr. Speaker, this is one of the most important questions for my constituency, because it has a higher proportion of seniors on average than almost anywhere in the country. Therefore, I thank the member for bringing that up.

In fact, there is new money for seniors. Not only are we putting $20 million into a dementia strategy, we are also looking at a very successful pilot project that happened in Atlantic Canada, and we are going to be expanding that.

The money that was mentioned in previous budgets is now starting to flow.

In this budget, we have also added caregiver benefits for those people who need to stay at home and need some flexibility to look after their aging parents. We have put more into home care, health care, and things that matter to seniors, including housing.

I am very proud the member has given me the opportunity to talk about the Carlington Community Health Centre in my riding. It has all of the health services and other social services that seniors need. We are building 42 new affordable seniors units for 80 seniors. They can go down the elevator and they have the health clinic and all the other services there. I hope that model will be an innovative approach which will be spread across the country.

We are for our seniors in my riding of Ottawa West—Nepean and across the country.

[Sheri Benson, NDP, Saskatoon West, SK]

Mr. Speaker, I had the honour to serve on the special committee for pay equity with my hon. colleague in 2016, which seems like a while ago now.

There was some disappointment that we did not have a unanimous report. None of the witnesses who came forward at that committee felt that it would take the government 18 months to implement pay equity legislation, so I was concerned. It is now well past 18 months. We are still looking for that implementation of pay equity legislation.

I wonder if the member can give us any idea of when we will actually see pay equity implemented for women working in the federal sector.

[Anita Vandenbeld, Liberal, Ottawa West—Nepean, ON]

Mr. Speaker, I thank the hon. member for her hard work on the pay equity committee. I would note that the only criticism that was made of that report was that it was not going fast enough. There is a pretty good consensus across parties on the need for pay equity.

To answer the member's question in short, it will be this year. The budget actually includes proactive pay equity legislation, where pay equity will become a human right.

In fact, I was particularly pleased, because the budget goes even beyond the 2004 Bilson report and accepts the recommendations of our special committee on pay equity that pay equity apply not only to the federal public service and to the federally regulated sector, but also to all federal contractors. This is about the broadest definition that we can have of pay equity and pay transparency.

I am extremely pleased that we will be bringing in pay equity legislation that, once enacted, is going to cover 80% of Canadians.

[The Deputy Speaker, Conservative, Bruce Stanton]

It is my duty, pursuant to Standing Order 38, to inform the House that the questions to be raised tonight at the time of adjournment are as follows: the hon. member for Saint-Hyacinthe—Bagot, Employment Insurance; the hon. member for Trois-Rivières, Housing; and the hon. member for Calgary Rocky Ridge, Taxation.

[John Nater, Conservative, Perth—Wellington, ON]

Mr. Speaker, I will be splitting my time with the hard-working member for Renfrew—Nipissing—Pembroke.

The leader of Her Majesty's loyal Opposition said it best when he said that never before in Canadian history had a a government spent so much to achieve so little.

As a member of Parliament, it is my honour and privilege to serve the people of Perth—Wellington and to represent their views in this place. When I rise in the chamber to speak, I like to do so with them in mind.

I think of the seniors in my riding who have worked hard all their lives and are now approaching their golden years, looking forward to their retirement. They have concerns because the government has left them without a minister responsible for seniors. They are concerned because the cost of living is going up and is sure to go up even higher with a carbon tax on everything.

I think of families, moms and dads in my riding who work hard, who put in extra hours so they can keep gas in the car, so they can pay their montage or their rent, so maybe they can put their kids into a sporting activity or sign them up for piano lessons or art classes, or maybe take a day off and go on a short family vacation with their kids. I think of those families that are working hard every day, but are not being listened to by the Liberal government.

I think of young people, people of my generation and younger, who are graduating from university, who are starting their first real job, who are trying to pay off their student loans and may put a few dollars away for that down payment to buy that first home. However, new rules and regulations are constantly coming out from the Liberal government that make it harder for those young people to get into that first home.

Especially in Perth—Wellington, where agriculture is the biggest driver of our local economy, I think of farmers, farm families that quite literally feed the world and yet we see nothing from the Liberal government.

It is even worse than that. We see a government that has over the past number of months, especially last summer with its proposed changes to corporate taxation measures, labelled farmers and farm families as tax cheats. I think of those people.

I think of seniors, of families, of young people, of farmers and farm families. This budget fails them.

In the short time I have on offer today, I would like to touch on four key points: the debt and the deficit; infrastructure; issues related to agriculture; and of course taxation.

For the third consecutive budget, the Liberal finance minister has blown past the the Liberals' $10 billion deficit projection promised in the election campaign. They promised three years of teeny tiny deficits and then a return to balance by 2019. This year we see an $18.1 billion deficit and next year it will be $17.5 billion. The government's own finance department projects that the government will not return to balanced budgets until 2045. What is worse is that there is not even a plan to return to balanced budgets.

When the government is asked in this place and in committee as to when it will return to balanced budgets, there is no answer. There is not even an acknowledgement of the question. This leads to two logical conclusions. Either the Liberals simply do not know, which is entirely possible with the Liberal government, or they do know and they are keeping it from Canadians. Canadians deserve to know, because this affects their lives. This affects how they raise their families, how they invest in their businesses, and how they expand the economy.

The Conservatives do not just believe in balanced budgets because we like the concept of them. We understand that if we do not take care of our own fiscal house, we cannot invest in the priorities of Canadians.

In the next number of years, the financing of the national debt will increase by $8.7 billion. By 2022-23, that is $8.7 billion more that will not go to help families. It will not go to help infrastructure investments in our rural and small-town communities. It is not going to be in health care transfers. It will not go into public safety measures. Rather, that is $8.7 billion that will go to international financiers rather than being invested in the Canadian economy and in Canadians.

That leads me to the next point I would like to highlight, and that is the importance of infrastructure investment. I just mentioned the $30 billion over three years, $10 billion per year, that the Liberals promised their deficits would be. In exchange for these small deficits, they would increase infrastructure funding. However, here we see the government delaying its infrastructure funds to future years and yet we are still seeing massive overrun deficits. In fact, the budget forecasts that $2.2 billion in infrastructure funding will be pushed back past 2019 and an additional $2.4 billion will be pushed back past 2023.

It is not just the Conservatives who are raising the alarm on this, it is the Parliamentary Budget Officer, the same position the Liberals used to highlight when they were in opposition. In his most recent report, the PBO said, “Budget 2018 provides an incomplete account of the changes to the Government's $186.7 billion infrastructure spending plan.” The PBO requested the new plan, but it does not exist. He went on to say, “Roughly one-quarter of the funding allocated for infrastructure for 2016-17 to 2018-19 will lapse. Both legacy and new infrastructure programs are prone to large lapses.” How can they spend $180 billion on infrastructure without a plan? When it comes to the Liberals, they might try, but Canadians know better.

When I look at my rural communities, at the towns, small towns, and cities in Perth—Wellington, I see infrastructure projects that would have a meaningful impact on the local economy being looked over. I see important projects like roads and bridges, water and waste water. I have communities that have development freezes on because they do not have the wastewater capacities to expand, and yet we see delay after delay from the Liberals when it comes to infrastructure funding. This type of delay is unacceptable, but it is because the Liberals do not have a plan. When they have no plan, they will fail and that is exactly what we are seeing with the Liberals.

I want to touch on agriculture. Agriculture is the economic driver of our communities, yet in this budget, it warranted barely even a mention. On our rural communities, there was barely a mention. On our farm families, there was barely a mention. The farmers and the farm families I talked to have concerns. They have concerns about the future of NAFTA, yet there is no plan from the Liberals. They are concerned about the added regulatory burden, and yet more and more regulation is being layered on them by the Liberals. People are worried about the impact of carbon taxes, and yet the Liberals are going full speed ahead. People are worried about things like the Canada food guide changes that could diminish dairy and red meat as part of the food guide, and they are worried about the negative impact front-of-package labelling could have on healthy food choices, like yogourt for example. These are the concerns I am hearing from the people of my riding.

This of course brings us to taxes. We have tax after tax from the Liberals. We have the carbon tax, which in effect will amount to a tax on everything. Anything that is transported by road will have a tax on it. Anything from food to goods and services will be taxed by the Liberals. In last year's budget, we saw the excise tax on alcohol with a permanent escalator tax, meaning that in perpetuity, taxes will be raised on these products year after year automatically without the approval of Parliament. This is simply wrong.

This budget fails. It fails Canadians. It fails to restrain deficits. It fails to invest in rural infrastructure. It fails in its lack of transparency. This budget is not good for Canadians. It will hurt Canadians. People in our rural communities, like those in Perth—Wellington, will be hurt the hardest.

[Nathaniel Erskine-Smith, Liberal, Beaches—East York, ON]

Mr. Speaker, my colleague suggested this budget would hurt the most vulnerable Canadians. I would note that over the last two years, the Library of Parliament estimates we have lifted 700,000 people out of poverty, which perhaps corrects the record when my colleague suggests our spending has done so very little.

When we talk about the most vulnerable Canadians, we talk about what was the working income tax benefit and is now the Canada workers benefit, and we see a $500-million increase, including making it automatic, which is another $200-million increase per year for the people who need help the most. Surely that is helping the most vulnerable Canadians.