Budget Implementation Act, 2018, No. 2

A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures

Sponsor

Bill Morneau  Liberal

Status

This bill has received Royal Assent and is, or will soon become, law.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

Part 1 implements certain income tax and related measures by

(a) introducing rules intended to provide greater certainty with respect to various tax consequences arising from certain foreign divisive reorganizations;

(b) ensuring that the existing cross-border anti-surplus stripping rule cannot be circumvented through transactions involving the use of partnerships or trusts;

(c) introducing rules to prevent misuse of the foreign accrual property income regime through the use of tracking interests involving foreign affiliates;

(d) ensuring consistency between the trading or dealing in indebtedness rules and the investment business rules within the foreign accrual property income regime;

(e) ensuring that the at-risk rules apply appropriately at each level of a tiered partnership structure;

(f) providing that the Minister of Public Safety and Emergency Preparedness can determine international operational missions for the purpose of the deduction available for income earned by members of the Canadian Forces or police officers on such missions;

(g) amending the synthetic equity arrangement rules and securities lending arrangement rules to prevent the artificial generation of losses through the use of equity-based financial instruments;

(h) ensuring that social assistance payments under certain programs do not preclude individuals from receiving the Canada Child Benefit;

(i) ensuring that an individual who is eligible to receive the Canada Workers Benefit can receive the benefit without having to claim it;

(j) introducing a refundable tax credit for the purposes of the climate action incentive;

(k) providing allocation rules for losses applied against Part IV taxes;

(l) preventing the creation of artificial losses on shares held as mark-to-market property by financial institutions;

(m) revising the rules relating to the non-partisan political activities of charities;

(n) ensuring that a taxpayer is subject to a three-year extended reassessment period in respect of any income, loss or other amount arising in connection with a foreign affiliate of the taxpayer;

(o) providing the Canada Revenue Agency with an extended reassessment period of an additional three years, to the extent that the reassessment relates to the adjustment of a loss carryback for transactions involving a taxpayer and non-resident non-arm’s length persons;

(p) extending the reassessment period of a taxpayer by the period of time during which a requirement for information or compliance order is contested;

(q) requiring that information returns in respect of a taxpayer’s foreign affiliates be filed within 10 months after the end of the taxpayer’s taxation year;

(r) enabling the disclosure of taxpayer and other confidential tax information to Canada’s bilateral mutual legal assistance treaty partners for the purposes of non-tax criminal investigations and prosecutions of certain serious crimes; and

(s) providing a deduction for employee contributions to the enhanced portion of the Quebec Pension Plan.

Part 1 also amends the Mutual Legal Assistance in Criminal Matters Act to, among other things, define the term “agreement” as applying, among other things, to tax information exchange agreements and tax treaties to which Canada is a party, and provide for orders to produce financial information for the purposes of investigation and prosecution of certain offences set out in subsection 462.‍48(1.‍1) of the Criminal Code. The enactment also amends paragraph 462.‍48(2)‍(c) of the Criminal Code to provide that information may also be gathered under Part IX of the Excise Tax Act and under the Excise Act, 2001.

Part 2 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by

(a) replacing the requirement that GST/HST be collected on a sale of carbon emission allowances with a requirement that the purchaser self-assess that GST/HST;

(b) extending the assessment period for group registered education savings plan trusts that make a special relieving election in respect of their past HST liability;

(c)  introducing GST/HST rules in respect of investment limited partnerships;

(d) clarifying the intended tax policy of excluding books that are sold by a public service body from the GST/HST rebate for printed books;

(e) introducing amendments similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested; and

(f)  introducing amendments similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes.

Part 3 implements certain excise measures by

(a) broadening the refund regime in respect of excise tax on diesel fuel to allow a vendor to apply for a refund where a purchaser will use excise tax-paid diesel fuel to generate electricity, if certain conditions are met;

(b) introducing an anti-avoidance excise measure relating to the taxation of cannabis in respect of the rules establishing the value of a cannabis product on which an ad valorem duty is calculated;

(c)  introducing amendments to the Air Travellers Security Charge Act and the Excise Act, 2001 that are similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested;

(d) introducing amendments to the Excise Act, 2001 that are similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes; and

(e) making housekeeping amendments to the Excise Act, 2001 in order to ensure consistency between the English and French version of the legislation.

Part 4 enacts and amends several Acts in order to implement various measures.

Division 1 of Part 4 amends the Customs Tariff in order to simplify it and reduce the administrative burden for Canadian businesses and the Government of Canada by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also clarify existing tariff provisions and make other technical amendments.

Division 2 of Part 4 amends the Canada Pension Plan to modify the calculation of the amount to be attributed for a year in which a contributor is a family allowance recipient and their first or second additional contributory period begins or ends.

Subdivision A of Division 3 of Part 4 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things,

(a) establish thresholds below which the acquisition of control of certain entities, or the acquisition or increase of a substantial investment in them, does not require the approval of the Superintendent of Financial Institutions;

(b) allow financial institutions to invest in the Canadian business growth fund; and

(c) ensure that customers can provide consent electronically to receive electronic documents.

It also corrects a reference to the Insurance Companies Act in the Budget Implementation Act, 2018, No. 1.

Subdivision B of Division 3 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things,

(a) make technical amendments to clarify the method of calculating insured deposits, to remove outdated references, to repeal certain provisions not yet in force and to clarify that withdrawals made following the amalgamation of two or more member institutions or the continuance as a federal credit union will be considered to be made from pre-existing deposits and that the separation of accounts following the amalgamation is limited to a period of two years;

(b) exclude amounts borrowed by the Canada Deposit Insurance Corporation under paragraph 60.‍2(2)‍(c) of the Financial Administration Act from the calculation of the Corporation’s total principal indebtedness; and

(c) clarify that the liquidator of a member institution of the Canada Deposit Insurance Corporation must not apply the law of set-off or compensation to a claim related to insured deposits.

It also repeals two sections of the Financial System Review Act.

Subdivision C of Division 3 of Part 4 amends the Office of the Superintendent of Financial Institutions Act, the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, clarify that providing legally privileged information to the Superintendent of Financial Institutions does not constitute a waiver of the privilege.

Division 4 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to remove the right of persons to decide not to proceed further with importing or exporting currency or monetary instruments that are required to be reported.

Division 5 of Part 4 amends the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act to, among other things, allow for the application, within the offshore area, of the provincial greenhouse gas pricing regime and to confer powers and impose duties and functions on the Canada–Newfoundland and Labrador Offshore Petroleum Board for the application of that regime. It also amends the Greenhouse Gas Pollution Pricing Act to provide that the provincial regime does not apply if the offshore area is mentioned in Part 2 of Schedule 1 to that Act. Finally, it amends the Offshore Health and Safety Act to postpone the repeal of certain regulations.

Division 6 of Part 4 amends the Canada Business Corporations Act to set out criteria for identifying individuals with significant control over a corporation. The Division also sets out a requirement for a corporation that meets certain criteria to keep a register of individuals with significant control and requirements respecting the information to be recorded in it. Finally, the Division includes applicable offences and punishments.

Subdivision A of Division 7 of Part 4 amends the Patent Act in order to

(a) provide a regulation-making authority for the establishment of requirements for written demands relating to patents;

(b) specify that an act committed for the purpose of experimentation relating to the subject matter of a patent is not an infringement of the patent and that licencing commitments that bind the owner of a standard-essential patent or the holder of a certificate of supplementary protection that sets out such a patent bind any subsequent owners or holders;

(c) expand the rights of a person in respect of a claim in a patent who meets the requirements to be considered a prior user;

(d) ensure that patent prosecution histories may be admissible into evidence for certain purposes;

(e) clarify when a late fee must be paid in respect of divisional applications as well as when the confidentiality period begins in the case where a request for priority is deemed never to have been made.

Subdivision B of Division 7 of Part 4 amends the Trade-marks Act to, among other things,

(a) add bad faith as a ground of opposition to the registration of a trade-mark and for the invalidation of a trade-mark registration;

(b) prevent the owner of a registered trade-mark from obtaining relief for acts done contrary to section 19, 20 or 22 of that Act during the first three years after the trade-mark is registered unless the trade-mark was in use in Canada during that period or special circumstances exist that excuse the absence of use;

(c) clarify that the prohibitions in subparagraph 9(1)‍(n)‍(iii) and section 11 of that Act do not apply with respect to a badge, crest, emblem or mark that was the subject of a public notice of adoption and use as an official mark if the entity that made the request for the public notice is not a public authority or no longer exists; and

(d) modernize the conduct of various proceedings before the Registrar of Trade-marks, including by providing the Registrar with additional powers in such proceedings.

It also makes certain housekeeping amendments to provisions of the Trade-marks Act that are enacted by the Economic Action Plan 2014 Act, No. 1 and the Combating Counterfeit Products Act.

Subdivision C of Division 7 of Part 4 amends the Copyright Act in order to specify that certain information is not permitted to be included within a notice under the notice and notice regime and to provide for a regulation-making power to prohibit further types of information from being included within such a notice.

Subdivision D of Division 7 of Part 4 enacts the College of Patent Agents and Trade-mark Agents Act. That Act establishes the College of Patent Agents and Trade-mark Agents, which is to be responsible for the regulation of patent agents and trade-mark agents in the public interest. That Act, among other things,

(a) requires that individuals obtain a licence in order to act as patent agents or trade-mark agents and that licensees comply with a code of professional conduct;

(b) authorizes the College’s Investigations Committee to receive complaints and conduct investigations into whether a licensee has committed professional misconduct or was incompetent;

(c) authorizes the College’s Discipline Committee to impose disciplinary measures if it decides that a licensee has committed professional misconduct or was incompetent; and

(d) creates new offences of claiming to be a patent agent or trade-mark agent and unauthorized representation before the Patent Office or the Office of the Registrar of Trade-marks.

That Subdivision also makes consequential amendments to certain Acts.

Subdivision E of Division 7 of Part 4 amends the Bankruptcy and Insolvency Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of in an insolvency proceeding or when the agreement relating to such property rights is disclaimed or resiliated in such a proceeding. It also amends the Companies’ Creditors Arrangement Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of.

Subdivision F of Division 7 of Part 4 amends the Access to Information Act and the Privacy Act to provide that the head of a government institution may refuse to disclose, under either of those Acts, information that is subject to the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act. It makes a related amendment to the Pest Control Products Act.

Subdivision G of Division 7 of Part 4 amends the National Research Council Act to clarify that the National Research Council of Canada has the authority to dispose of all forms of intellectual property that it develops, including future rights to such property and to provide the Council with the authority to dispose of real, personal, movable and immovable property, complementing the current provision in the Act that allows it to acquire such property.

Subdivision H of Division 7 of Part 4 amends the Copyright Act in order to modernize the legislative framework relating to the Copyright Board so as to improve the timeliness and clarity of its proceedings and decision-making processes. More specifically, it repeals spent provisions and

(a) codifies the Board’s mandate and establishes decision-making criteria;

(b) establishes new timelines in respect of Board matters, including earlier filing dates for proposed tariffs and longer effective periods for approved tariffs, and empowers the Governor in Council to make additional timelines by regulation;

(c) formalizes case management of Board proceedings;

(d) reduces the number of matters that must be considered by the Board;

(e) streamlines procedural steps across different tariff contexts, maintaining differences between them only where necessary;

(f) amends relevant enforcement provisions, including the availability of statutory damages for certain parties in respect of Board-set royalty rates and enforcement of Board-set terms and conditions; and

(g) modernizes existing language and structure for greater clarity and consistency.

Division 8 of Part 4 amends the Employment Insurance Act to, among other things, increase the maximum number of weeks for which parental benefits may be paid if these benefits are divided between claimants. It also amends the Canada Labour Code to, among other things, increase the aggregate amount of leave that may be taken by employees under sections 206.‍1 and 206.‍2 if that leave is divided between employees.

Division 9 of Part 4 enacts the Canadian Gender Budgeting Act in order to state the Government’s policy of promoting gender equality and inclusiveness by taking gender and diversity into consideration in the budget process. It also establishes related reporting requirements.

Division 10 of Part 4 amends the Bank Act to strengthen provisions that apply to a bank or an authorized foreign bank in relation to the protection of customers and the public. It implements enhancements in the areas of corporate governance, responsible business conduct, disclosure and transparency, and redress. It also amends the Financial Consumer Agency of Canada Act to strengthen the mandate of the Financial Consumer Agency of Canada and grant additional powers to that Agency.

Division 11 of Part 4 amends the First Nations Land Management Act to give effect to amendments to the Framework Agreement on First Nation Land Management respecting, among other things, procedures for obtaining community approval of a land code, the lands to which a land code may apply, the addition of lands to First Nation land by order of the Minister and the transfer of capital moneys.

Division 12 of Part 4 amends the First Nations Fiscal Management Act to, among other things,

(a) enable more Aboriginal organizations and First Nations to benefit from the provisions of the Act in order to strengthen their financial management systems and give them access to long-term financing;

(b) address certain administrative issues identified by the bodies established under the Act; and

(c) provide another option for First Nations to access moneys held by Her Majesty for their use and benefit.

Division 13 of Part 4 amends the Export and Import Permits Act to give the Minister of Foreign Affairs the authority to issue an import allocation for goods that are included on the Import Control List under subsection 5(6) of that Act.

Division 14 of Part 4 enacts the Pay Equity Act to establish a proactive process for the achievement of pay equity by the redressing of the systemic gender-based discrimination experienced by employees who occupy positions in predominantly female job classes. The new Act requires federal public and private sector employers that have 10 or more employees to establish and maintain a pay equity plan within set time frames so as to identify and correct differences in compensation between predominantly female and predominantly male job classes for which the work performed is of equal value. The new Act provides for the powers, duties and functions of a Pay Equity Commissioner, which include facilitating the resolution of disputes, conducting compliance audits and investigating disputes, objections and complaints, as well as making orders and imposing administrative monetary penalties for violations of that Act. The new Act also requires the Pay Equity Commissioner to report annually to Parliament on the administration and enforcement of the new Act.

Division 14 also amends the Parliamentary Employment and Staff Relations Act to provide for the application of the Pay Equity Act to parliamentary employers with certain adaptations and without limiting the powers, privileges and immunities of the Senate, the House of Commons and the members of those Houses.

It also makes the Minister of Labour responsible for the administration of the Federal Contractors Program for Pay Equity.

Finally, it makes related and consequential amendments to certain Acts and repeals the section of the Budget Implementation Act, 2009 that enacts the Public Sector Equitable Compensation Act.

Subdivision A of Division 15 of Part 4 amends the Canada Labour Code to, among other things,

(a) provide five days of paid leave for victims of family violence, a personal leave of five days with three paid days, an unpaid leave for court or jury duty and a fourth week of annual vacation with pay for employees who have completed at least 10 consecutive years of employment;

(b) eliminate minimum length of service requirements for leaves and general holiday pay and reduce the length of service requirement for three weeks of vacation with pay;

(c) prohibit differences in rate of wages based on the employment status of employees;

(d) address continuity of employment issues when a work, undertaking or business becomes federally regulated or in cases of contract retendering; and

(e) update group and individual termination provisions by increasing the minimum notice of termination.

Subdivision B of Division 15 of Part 4 amends the Canada Labour Code to allow the Minister of Labour to designate a Head of Compliance and Enforcement who will exercise most of the powers and perform most of the duties and functions that are related to the administration and enforcement of Parts II, III and IV of the Code.

Division 16 of Part 4 amends the Wage Earner Protection Program Act to, among other things, increase the maximum amount that may be paid to an individual under the Act, expand the definition of eligible wages, expand the conditions under which a payment may be made under the Act and create additional requirements related to Her Majesty in right of Canada’s right of subrogation in respect of payments made under the Act.

Division 17 of Part 4 amends the Bretton Woods and Related Agreements Act, the European Bank for Reconstruction and Development Agreement Act and the Official Development Assistance Accountability Act to harmonize the periods within which the reports under those Acts must be laid before Parliament in order to better communicate Canada’s international development efforts. It also repeals the definition of “official development assistance” in the Official Development Assistance Accountability Act and confers the power to define this expression by regulation.

Division 17 also enacts the International Financial Assistance Act, which provides the Minister of Foreign Affairs and the Minister for International Development with powers, duties and functions to support the delivery of a sovereign loans program, an international assistance innovation program and a federal international assistance program that promotes the mitigation of or adaptation to climate change through repayable contributions.

Division 18 of Part 4 enacts the Department for Women and Gender Equality Act which, among other things, establishes the Department for Women and Gender Equality to assist the Minister responsible for that department in exercising or performing the Minister’s powers, duties and functions that extend to and include all matters relating to women and gender equality, including the advancement of equality in respect of sex, sexual orientation, or gender identity or expression and the promotion of a greater understanding of the intersection of sex and gender with other identity factors. It also contains transitional provisions. Finally, Division 18 makes consequential amendments to other Acts.

Division 19 of Part 4 enacts the Addition of Lands to Reserves and Reserve Creation Act which authorizes a Minister, designated by the Governor in Council, to set apart lands as reserves for the use and benefit of First Nations. The Division also repeals Part 2 of the Manitoba Claim Settlements Implementation Act and the Claim Settlements (Alberta and Saskatchewan) Implementation Act.

Division 20 of Part 4 amends section 715.‍42 of the Criminal Code to require the publication of any decision not to publish a remediation agreement or order related to that agreement and of any decision related to the review of such a decision, to specify that the court may make the first decision subject to a condition, including one related to the duration of non-publication, and to allow anyone to request a review of that decision.

Division 21 of Part 4 enacts the Poverty Reduction Act, which sets out two targets for poverty reduction in Canada.

Division 22 of Part 4 amends the Canada Shipping Act, 2001 to, among other things,

(a) authorize the Governor in Council to make regulations respecting the protection of the marine environment from the impacts of navigation and shipping activities;

(b) authorize the Minister of Transport to

(i) make an interim order to mitigate risks to marine safety or to the marine environment, and

(ii) exempt any person or vessel from the application of any provision of that Act or the regulations if doing so would allow the undertaking of research and development that may enhance marine safety or environmental protection;

(c) increase the maximum amount of an administrative penalty that the Governor in Council may fix by regulation;

(d) authorize the Minister of Fisheries and Oceans, pollution response officers and accompanying persons to enter private property in the case of a discharge of oil from a vessel or oil handling facility; and

(e) double the administration monetary penalties for certain violations.

Division 23 of Part 4 amends the Marine Liability Act to modernize the Ship-source Oil Pollution Fund, including, among other things,

(a) removing the Fund’s per-occurrence limit of liability;

(b) in the event that the Fund is depleted, authorizing the temporary transfer to the Fund of funds from the Consolidated Revenue Fund;

(c) modernizing the Fund’s levy so that the Fund is replenished by receivers and exporters of oil;

(d) ensuring that the Fund’s liability for claims for economic losses caused by oil pollution aligns with international conventions;

(e) providing that the Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of preventive measures when the occurrence for which those costs and expenses were incurred has not yet created a grave and imminent threat of causing oil pollution damage;

(f) authorizing the provision of up-front emergency funding out of the Fund to the Minister of Fisheries and Oceans for significant oil pollution incidents;

(g) creating an expedited, simplified process for small claims to the Fund; and

(h) providing for administrative monetary penalties for contraventions of specified or designated provisions under that Act.

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

Dec. 3, 2018 Passed 3rd reading and adoption of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Dec. 3, 2018 Passed 3rd reading and adoption of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Dec. 3, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (recommittal to a committee)
Nov. 27, 2018 Passed Concurrence at report stage of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Failed Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (report stage amendment)
Nov. 27, 2018 Passed Time allocation for Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Nov. 6, 2018 Passed 2nd reading of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Nov. 6, 2018 Passed 2nd reading of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Nov. 6, 2018 Failed 2nd reading of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (reasoned amendment)
Nov. 6, 2018 Passed Time allocation for Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / noon
See context

NDP

Rachel Blaney NDP North Island—Powell River, BC

Mr. Speaker, there was an interesting delay in the middle of the member's speech, but things like that happen every day for all of us. I appreciated the grace with which he dealt with that.

As a member who represents a rural and remote riding, one of the challenges of the communities that I represent is looking at ways to be innovative and creative with the lack of Internet access that they have. I think in particular of Campbell River, one of the communities that I am proud to represent. The city itself has built infrastructure within the downtown core to have that very high level of accessibility to fibre. The businesses that the member mentioned, which focus on things that are really IT and meeting those high needs, have actually done that themselves because they simply could not get it any other way.

Could the member explain how we are looking at rural and remote communities to make sure that they get the resources that they need, as they look at their changing economies? The people I represent are extremely innovative. They are doing a lot of amazing things with what they have, but they definitely need to see the support in order to see their communities stabilize and grow in this changing economy.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:05 p.m.
See context

Liberal

Dan Ruimy Liberal Pitt Meadows—Maple Ridge, BC

Mr. Speaker, a rural broadband strategy is something we have looked at. We know that if we can figure out how to get broadband to rural communities, to the last mile, it will help businesses thrive. We know that absolutely. In budget 2016, we invested $500 million in the connect to innovate program, which helped quite a bit. I believe the CRTC has also invested another $750 million. However, it cannot end there.

When we did our committee report on the broadband strategy, we saw some low-hanging fruit. We saw some things that can help. For instance, can they piggyback on existing infrastructure, such as telephone wires and railway lines? Is there an opportunity for that to happen if we all work collectively together?

Also, some projects might not be viable for large companies. By contrast, smaller companies have the ability to go out into the small, rural communities and actually contribute and deliver the services that are needed. This is part of that strategy.

Earlier this year, the industry minister and the provinces all got together and signed a memorandum of understanding on how to create a national rural broadband strategy. It is absolutely critical, and we absolutely need to move forward. It is a process to get to where we need to go.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:05 p.m.
See context

Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Mr. Speaker, we understand that there is a difference of perspective between the current government and our party about whether or not Canada should run large deficits, especially in the current context. Surely, though, the member would acknowledge that the platform he ran on in the last election promised balanced budgets by this fiscal year. That was a clear commitment. The Prime Minister was very specific about saying that it was set in stone.

We now see the government running away from that commitment, claiming that it promised deficits, which it did. However, it promised limited deficits, up to a point, not unlimited deficits.

Would the member agree that his party has broken its promise with respect to deficits? Would he agree with us that the finance minister should at some point tell Canadians when the Liberals' plan envisions the budget being balanced?

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:05 p.m.
See context

Liberal

Dan Ruimy Liberal Pitt Meadows—Maple Ridge, BC

Mr. Speaker, when we came into power, we looked at the lay of the land and saw what was happening. The investments we are making in this country are critically needed.

When we talk about investment in housing, we are not just making it up. People need to have a home to go to so that they can find a job. I challenge anybody who does not live in a home and does not have a roof over their head to go out and find a job. It is not an easy thing to do, because nobody will want to hire them.

Therefore, the investments we are making, whether in housing, intellectual property or digital superclusters, are designed to help grow our economy and not shrink it. Our country is like a six-cylinder engine firing on two cylinders. We are not going to go very far. We need to make investments that are going to help the other cylinders start to fire, and that is by helping people get a roof over their heads, helping them find jobs, and helping employers who want to hire them. It is creating an environment where people and businesses can thrive.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:05 p.m.
See context

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, the member touched on the issue of copyright. I hope he will forgive me, because I know this is not in Bill C-86. It is a question of what we do about the Copyright Modernization Act, which was brought in under the former minister of heritage, James Moore, in the 41st Parliament.

The word “education” was put in there, and it has cost the authors, publishers and creators of this country. They have lost $30 million from poor interpretation. It was not clear when the act was put forward, and I remember telling the minister at the time that it was going to cause confusion. What has happened is that holus-bolus, entire texts are being photocopied without providing copyright, without paying for the use of that material. We are going to lose Canadian content.

I wonder if the member has any thoughts on the direction this is going in. In the short term, Canadian publishers are going to need some financial support to help make up for lost revenue from poor interpretation of an act brought in by the last Parliament.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:10 p.m.
See context

Liberal

Dan Ruimy Liberal Pitt Meadows—Maple Ridge, BC

Mr. Speaker, the member may know that we are in the process of doing a five-year legislative review of copyright. When we set out to do this task, we laid out a format that would ensure that we heard from all the different sectors. We heard from education, artists, writers, creators, producers, singers, songwriters, lawyers and academics.

In short, we have heard from about 180 witnesses and done a road trip, and we will be wrapping up our study by the end of this year. We have heard a lot of information from both sides, some anecdotal and some factual. The challenge for the committee will be to sort through the information and try to come up with recommendations that are well thought-out and grounded in actionable items.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:10 p.m.
See context

Liberal

Kim Rudd Liberal Northumberland—Peterborough South, ON

Mr. Speaker, I am on the finance committee now, and I very much enjoyed the member's remarks regarding intellectual property, because it is something we are talking a lot about. He talked about the IP collective with respect to the sharing of IP. It was certainly a struggle for small businesses to be able to afford to go through the process.

Can the member talk a bit about the opportunities for small businesses to be able to expand with respect to IP?

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:10 p.m.
See context

Liberal

Dan Ruimy Liberal Pitt Meadows—Maple Ridge, BC

Mr. Speaker, the best example I can give is the supercluster initiative. It is not just made up of small or large businesses. Rather, it is a collaboration of a whole bunch of people and organizations. Therefore, a one-man company in my riding could tap into the supercluster and get access to intellectual property that would never otherwise have been accessible. When people have the ability to do that, their minds can start to go in ways that we cannot even imagine. They can take that IP, open it up, unleash that intellectual property, and see where our country will go from there.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:10 p.m.
See context

Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Mr. Speaker, it is a pleasure for me to have the opportunity to speak to the government's budget implementation bill. It is a very long bill, unprecedented in its length in terms of Canadian parliamentary history, despite promises to the contrary from the government.

There are many different aspects and themes that one could dig into. I am going to focus my remarks on what I see as five dominant debates that have emerged around this budget. I will share some thoughts on each of those five areas.

I want to speak about the government's carbon tax and associated debates about the issue of climate change and how we should respond.

I want to address deficits. The current government's massive deficit is relatively without precedent in peacetime and in times without a global economic downturn.

I want to discuss some of the debates around poverty, equity and how we can and should be responding to those very real issues.

I will speak about the energy sector and pipelines.

Finally, I want to address the government's media bailout. It has been interesting observing the debate around the media bailout and having conversations with the people I know in the press. I will contend very strongly that our position, opposing the bailout, is the fundamentally pro-media position. We recognize the importance of strong, independent media, and there is a legitimate discussion about what can be done that establishes conditions for the financial success of the media.

However, the way in which the government has approached this, whereby the media are dependent on the evaluations of a government-appointed panel, makes the media very vulnerable in terms of perceptions of lacking independence. They will be vulnerable to the kinds of challenges that naturally arise when they have been put in a position of having to come to a government-appointed body for dollars. I will speak more to that in a few minutes.

The first issue I want to address is that of the carbon tax. We have a government that does not want to have a debate around the effectiveness of the carbon tax as a tool. The Liberals will accuse anybody who does not agree with their chosen policy mechanism of somehow being not serious about responding to the challenge of climate change.

I sincerely believe that we need to respond to the challenge of climate change, and that we need to do it in a way that is effective, which means not using the climate change issue as an excuse for imposing new taxes on Canadians. Let me make a few points about that.

The first point is a historical one. Let us look at the records of the past Conservative government and the current Liberal one, as well as at the record of the previous Liberal government, by way of a contrast.

A previous Liberal government, under Chrétien and Martin, signed the Kyoto protocol, yet greenhouse gas emissions went up significantly during that period. Our Conservative government proposed binding, sector-by-sector, intensity-based regulatory targets. In other words, they did not penalize companies for increasing their output, but sought to regulate in a way that enhanced the efficiency of our production here in Canada.

In the long term, those kinds of measures would ensure and indeed increase our competitiveness. They would also ensure that we were part of effectively responding to the challenge of climate change.

The objective record of greenhouse gas emissions under the previous government shows that emissions went down. It was the first government in Canadian history under which emissions went down. In response to that, people like my friend from Spadina—Fort York will praise the record of the Kathleen Wynne Liberals, which is not as popular in Ontario as he might wish it to be.

However, across different jurisdictions we see that in every single Canadian jurisdiction, emissions under the Conservative government either went down, or they went up by less than they had under the previous Liberal government. Although the member for Spadina—Fort York might not want it to be true, he must recognize that under the previous Conservative government, progress was achieved in terms of the issue of climate change and greenhouse gas emissions in every single jurisdiction across this country.

That was done with an approach that emphasized binding sector-by-sector regulations but also ensured that individuals had the capital they needed to make investments in these kinds of improvements.

Rather than a punitive approach, like the carbon tax which punishes people, we had things like the home renovation tax credit, which ensured that people who wanted to make energy innovation investments in their own homes had the tax advantage in the process of doing so. That empowered people to engage with an issue that I think many people want to engage with, rather than the punitive approach adopted by the Liberal government.

What have we seen from the government? Upon taking office, the Liberals decided they would take the punitive approach, that they would impose new taxes on Canadians. Make no mistake that this approach is designed to raise revenue for the federal government. The GST is consistently being charged on top of the carbon tax. The GST, as everyone knows, is a federal tax. The imposition of the carbon tax in association with the GST means that this tax is designed to and will increase revenues for the federal government.

It is a punitive approach. It is a negative approach. It is a taxation-oriented revenue approach that is imposed on all Canadians. Because it is a point-of-sale tax, it is particularly regressive. We know that consumption taxes are more likely to hit those who are struggling economically. Even the natural regressivity of a sales tax was not enough for the government, which decided on top of that to provide an additional benefit for Canada's largest emitters.

It makes one wonder how sincere the government is in its rhetoric. The Liberals will extol the virtues of a carbon tax, yet they give a break to the largest emitters. The Liberals say these large emitters will really struggle to pay the carbon tax and it might hurt us economically. However, they are completely indifferent to the suffering this imposes on small and medium-sized businesses and to the suffering this imposes on individual consumers.

It especially hurts low-income people. Without the benefit of things like the home renovation tax credit, without some of the positive, constructive policies we had in place before and without things like the transit tax credit, which was an environmental measure that benefited people who were using public transit, without those kinds of measures, we are in a situation under this government where many people may not be able to make those kinds of investments that would allow them to reduce their greenhouse gas emissions.

This underlines the failure of a punitive approach instead of a constructive approach. Our party believes that through constructive regulations and supporting innovation and not through punishing people we can work collaboratively for environmental improvements that do not hurt the economy. That is what we saw previously.

I would just note parenthetically that whenever we talk about the issue of how greenhouse gas emissions went down under the previous government, members on the other side will always say that was only because of the global recession. However, they never bring up the global recession in the context of deficits, which I will talk about next. When they want to complain about the fact that deficits were run under the previous government, they mysteriously forget that there was a global recession, but then when they are trying to explain away the real progress that was made under the previous government on the issue of greenhouse gas emissions, they are happy to talk about the fact that there was a global economic downturn.

The reality is that Canada was relatively less affected by the global economic downturn because of prudent policies that were pursued by the previous government in the lead-up to that. Canada was relatively less affected and our emissions still went down; whereas other parts of the world were more affected and yet global emissions went up. It is simply not logical to say that greenhouse gas emissions went down only because of the global economic downturn, because Canada was outperforming the rest of the world in terms of environmental improvements as well as the economic situation relative to the rest of the world. That very much contrasts with what we see under the Liberal government.

I want to speak now to the discussion about deficits. Let us be very clear that we are dealing with a significant dissonance between what the government promised in the last election and what it is saying today.

The government promised three deficits which would be a maximum of $10 billion and then in the final fiscal year, which is the one upcoming, the budget would be balanced. However, the government has articulated absolutely no plan to balance the budget ever.

It is great to see young people watching the debate today. I know they will have to pay for the spending of the government long into their future, as a result of the fact that the government has no plan to balance the budget and is spending money today that those young people will have to pay back tomorrow. At the very least, it is a broken promise.

How do members of the government respond to the reality that they broke a promise? The previous speaker, the member for Pitt Meadows—Maple Ridge, talked about when they came into office, they started to take a look at the situation. Maybe the Liberals should have started to take a look at the situation before they wrote their platform. The fiscal situation is quite clear in the reports coming out from the government, in terms of all the financial data that is publicly available. It is not as if there is any surprise in the fiscal situation.

The Prime Minister made commitments that he said were set in stone, yet he broke those commitments as soon as he came to office. The Liberals have to explain why they brought one spending plan to Canadians in the election and delivered a completely different spending plan as soon as they were elected to government. Beyond the question of broken promises, it is hard for me to understand how anyone who claims to care about their children and the next generation would impose on them the burden of paying for the benefits we enjoy today, plus interest.

Sometimes we hear members across the way raise the spectre of austerity. Let us be clear that the worst cases of austerity are those that we have seen in countries which have had no choice as a result of a debt crisis. When governments spend without a plan of ever balancing the budget, it causes a situation where the most severe form of austerity is forced on them whether they like it or not. What goes up ultimately must come down.

What we advocate then is having a plan to control spending, that is, to moderate the growth of spending in such a way as to balance the budget, not to dramatically increase spending beyond government revenue. It is a little bit absurd to suggest that any call for spending control or any call for balance will somehow be austere. It is a grievous misuse of the word “austerity”, as if to imply that we only have two choices, austerity on the one hand or out-of-control spending on the other. I actually think we can pursue a middle way, which is prudent measured spending that recognizes fiscal realities, while still investing as much as possible in the future in social programs but in a way that ensures that those social programs will be sustainable.

Members across the way know that if one spends consistently more than one has, or makes promises as the Kathleen Wynne Liberals did that are completely unbudgeted with no plan to pay for them, then yes, people are going to be disappointed when those things cannot be delivered. However, it is a result of overspending. It is a result of out-of-control debt and deficits. Then subsequent generations will have to pay not only for their own needs, but they will also have to pay down the debt and interest on the consumption of previous generations.

We propose a fiscal policy that avoids the need to pay massive interest and instead is prudent and measured. It is one in which when we make spending commitments to people, we do so in the context of a balanced budget so that they can have the certainty that those programs will be there for the future.

What we see from the Liberal government are these branded plans, these national strategies that often involve most of the spending in the latter years of those programs, but they have no realistic fiscal plan of actually delivering on. It is a grievous problem. It is one that will negatively affect the next generation and the most vulnerable. Inevitably, the government is promising things that it will not be able to deliver. I think that is a good segue into making a few comments about the government's approach to the issue of poverty.

The budget implementation act proposes to legislate goals, legislate the hopes and aspirations of policy-makers. Might I humbly submit, that is not going to provide very much confidence and reassurance to those who are living in poverty. What makes much more sense are concrete policies that would benefit the most vulnerable.

I have already spoken about how the carbon tax disproportionately impacts those who are most vulnerable in terms of being forced to pay more and not getting the same holidays that the large emitters get.

The government legislates goals. It spends half a million dollars developing a logo for an anti-poverty organization, yet it does not pursue the kinds of policies that we pursued that help the most vulnerable.

With respect to homelessness, the Conservatives invested significantly in housing first. We raised the base personal exemption and lowered the lowest marginal tax rate. We also cut the GST, which is the one tax that everybody pays.

Our approach was to recognize the need to help the most vulnerable but also to understand that helping the most vulnerable should not be an excuse to increase the size of government. Big government does not benefit those who need help the most. Constantly growing government benefits well-connected insiders, as we have seen consistently from the policies of the Liberal government.

The Liberal government could consider following the positive track record of the previous government. It could provide tax relief through raising the base personal exemption, through lowering the lowest marginal rate, through cutting the GST, through providing relief on the carbon tax to those who need that support the most.

There is nothing progressive about the government's approach to policy which gives huge amounts of money in corporate welfare, in payouts to companies like Bombardier. Bombardier even said it did not need the money, and then used some of that money to give benefits to its executives.

Nothing helps the most vulnerable when the government subsidizes CEOs through policies like the supercluster. Instead we could have a competitive tax regime. We could cut taxes for the most vulnerable. We could establish the conditions by which people could keep more of their own money and use more of their own money to meet their own needs.

Instead, the government uses climate change, uses poverty, uses whatever excuse it can come up with as part of its insatiable plan to increase the size of government and to increase government spending.

I am going to try to hit my last two points in the brief time I have left.

When it comes to our energy resources, the government spent a huge amount of public money to buy a pipeline with no plan to get that pipeline built. Under the previous government, four pipelines were built, some of which did increase our ability to move resources to tidewater.

The government has no plan to proceed with pipelines. It brings in legislation like Bill C-48 and Bill C-69 that would significantly hurt our ability to move forward in terms of pipelines, while, through the Asian Infrastructure Investment Bank, it is paying a Chinese-controlled bank, an instrument of Chinese foreign policy, to build pipelines overseas. Its justification is that Canadian firms might get some of that work.

I have visited the headquarters of the Asian Infrastructure Investment Bank in Beijing. It told us that regardless of whether Canada is a member of that bank or not, Canadian firms would still have the same ability to bid for work through that bank.

This talking point for justifying sending hundreds of millions of taxpayers' dollars to China to build pipelines in Azerbaijan and other places instead of building pipelines here by getting out of the way of the private sector holds absolutely no water.

Finally, on the point of the independence of the media, $600 million of taxpayers' money is going to a bailout of the media. Leading voices in the media have talked about how problematic this would be, because in order for the media to be strong, independence of the media is required. It also requires the perception of independence.

Journalists recognize that the perception of government handing over significant amounts of money through a process that fundamentally can be controlled by government makes them so much more vulnerable to misperceptions and criticism. We need to have media that are independent of government and that can do their job well.

This is an attack on the independence of the media through the government's attempt to control the process of allocation of funds. It is a significant threat to the media's independence more so than we have seen in the recent history of this country and more so certainly than the odd verbal criticism here and there.

For these and many other reasons that I do not have time to go into because it is such a large bill, I will be opposing this legislation.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:30 p.m.
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Liberal

Mark Gerretsen Liberal Kingston and the Islands, ON

Mr. Speaker, I listened with great interest to my colleague's intervention today. In reference to the Conservative Party, I heard him say that “What we advocate then is having a plant to control spending” and that the Conservatives would spend nothing beyond available revenues.

If we look at the Conservative record, 16 of the last 19 budgets introduced by Conservatives ran deficits. Of the three that did not run deficits, one came on the heels of a $13 billion surplus that Paul Martin left, and the other came in 2015 when they sold the shares of GM, cut EI, and did whatever they possibly could before an election to make it look as though they had balanced the budget. As a matter of fact, if we add up the amount of debt accumulated by this country over the last 151 years, we see that the Conservatives racked up 73% of that debt while being in power only 38% of the time.

My question for the member is very simple. In what world does he live if he actually thinks that the Conservative Party has any bearing to stand and preach on fiscal responsibility, when the facts just do not support that over the last 151 years?

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:35 p.m.
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Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Mr. Speaker, the member really does have to go back 151 years to try to distract attention from the particular questions of his government's fiscal policy.

He cannot point to the fiscal prudence of Liberal prime ministers 100 years ago to justify the policies that the Liberals are pursuing today, namely, a massive engorging of the public sector.

The member is shouting about Paul Martin, and let me tell the House that notwithstanding some points of disagreement, I would gladly take Paul Martin over this finance minister. I would gladly take the relative prudence of those previous governments compared with the out-of-control spending of the current government.

That member, who wants to claim the benefits of those previous governments, needs to recognize how much his party has changed and, to the extent that the Liberals ever recognized the need for fiscal prudence, how far the current policies of the government have completely and totally left them behind.

I would not propose to hold him accountable for all of the decisions of his party in the past. I would not blame him for the residential schools opened by Pierre Trudeau, or for other significant policy errors made by previous governments that share the same label.

I would ask the member to defend his policies today, which are a disaster for this country.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:35 p.m.
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NDP

Karine Trudel NDP Jonquière, QC

Mr. Speaker, I listened carefully to my colleague's speech.

I would like to talk about my region of Saguenay—Lac-Saint-Jean. This week, we had a visit from a representative of the Front d'action populaire en réaménagement urbain, or FRAPRU, who came to tell us about our city's household income statistics.

I represent the riding of Jonquière. The government promised us huge investments, mainly in Saguenay—Lac-Saint-Jean. I remember the government saying in 2015 that it was going to make historic investments in infrastructure, and yet there is still an urgent need for new infrastructure. According to Statistics Canada and what FRAPRU said about my city, people are still spending a large proportion of their income on housing. The need is pretty clear.

Omnibus Bill C-86 would have been a good opportunity to allocate more resources to social housing infrastructure. The government keeps saying that it is investing in social housing. That is what the members opposite always seem to be claiming. However, it is not true. There is no money allocated for social housing until after the next election.

I would like to know what my colleague thinks about that.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:35 p.m.
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Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Mr. Speaker, my colleague makes some very good points that the government over-promises in so many different areas ahead of an election, and then we often do not see the results.

I think the member was also alluding to the fact that in some of these heavily branded, heavily promoted social policy discussions the Liberals want to put in the window, oftentimes we see how the money is allocated towards the end of an extended period of time. They will present a lengthy 10-year spending plan, with spending that is end-loaded, when they can then re-evaluate it.

It is unfortunate to see these kinds of tactics by the government. Obviously there is limited fiscal capacity, and it cannot spend on everything all at once. A better approach is to be frank and honest with people about the realities of the fiscal limitations we face, rather than creating all kinds of false expectations, spending all of these resources on branding exercises, and then not actually delivering the goods for vulnerable people, for the middle class and for everyone else, when it comes time to do so.

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:35 p.m.
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Spadina—Fort York Ontario

Liberal

Adam Vaughan LiberalParliamentary Secretary to the Minister of Families

Mr. Speaker, the new member is a good, young speaker in the House. I used to joke that his parents perhaps read too much Ayn Rand to him as a bedtime story, but he protested and said that he did not get that until high school. However, maybe it is Adam Smith, but he did not read the right Adam Smith and only read Wealth of Nations and not Smith's very good book on morality and the need to be socially progressive.

Then I heard him talk like Tony Blair today about finding the middle way, and I thought, “My goodness, I really have this guy wrong.” However, with the climate change numbers he cited, he claims that the Harper government reduced greenhouse gas emissions by not doing anything and simply asking industry to voluntarily cut emissions. What we know to be absolutely true is that the global recession was one of the most significant contributors. In fact, the Tories liked the global recession so much they tried to start a second one all on their own in the last year of their government. They almost did it, until we had the election, and then we changed course.

The reality is that Ontario, which accounts for about a third of Canada's economy, reduced its greenhouse gas emissions by 40%. That 40% reduction was almost entirely due to the elimination of coal plants, which the party opposite protested and said that we needed more coal and could not run a country without it. When the member opposite realizes that it was the elimination of coal, a global recession, and the progressive implementation by cities across the country of greenhouse gas reductions, will he finally abandon this notion that somehow Stephen Harper did anything about greenhouse gas emissions other than complain that doing something was a headache for him?

Budget Implementation Act, 2018, No. 2Government Orders

November 29th, 2018 / 12:40 p.m.
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Conservative

Garnett Genuis Conservative Sherwood Park—Fort Saskatchewan, AB

Mr. Speaker, speaking of headaches, I have not read Ayn Rand. I want to clarify for the member the source of my philosophical education and the books he should read in order to understand it more deeply. He talked about finding the middle way. I would recommend The Nicomachean Ethics by Aristotle, which speaks of virtue as being a mean between the extremes. Also, I have recommended After Virtue, by Alasdair MacIntyre, to him on a number of occasions. I think that would give him a better understanding, rather than throwing out titles with very little appreciation for how they might or might not actually relate to the substance of my comments. I would be happy to sponsor the member's reading over the Christmas holidays, if he would like either one of those books sent to him.

Now, in terms of the issue of looking at changes that happen with greenhouse gas emissions, I made the point very clearly that emissions went down, or went up by less, in every jurisdiction across the country during the period of the Conservative government as compared with the period under the previous Liberal government. We saw progress in every jurisdiction. We can debate the particular policies of any provincial government, and I know that Ontario has just come out of an election, in which the policies of the Kathleen Wynne government were widely debated and that government ended up with fewer seats than my minivan.

However, if the member wants to take a similar approach to the people of Ontario in the next federal election, I would certainly welcome that debate. Our approach, which brought about progress in every jurisdiction across this country, resonated with Canadians and showed that we can achieve progress without using the environment as an excuse to impose new taxes on Canadians. That is exactly what the Liberal members are trying to do.