Bill C-97 (Historical)

Budget Implementation Act, 2019, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures

Part 1 implements certain income tax and related measures by
(a) providing a temporary enhanced first-year capital cost allowance rate of 100% in respect of eligible zero-emission vehicles;
(b) removing the requirement that property be of “national importance” in order to qualify for the enhanced tax incentives for donations of cultural property;
(c) providing a temporary enhanced first-year capital cost allowance rate in respect of a wide range of depreciable capital properties, including a temporary first-year capital cost allowance rate of 100% in respect of
(i) machinery and equipment used for the manufacturing or processing of goods, and
(ii) specified clean energy equipment;
(d) ensuring that social assistance payments under certain programs are non-taxable, are not included in income for the purposes of determining entitlement to income-tested benefits and credits and do not preclude an individual from being considered a “parent” for the purposes of the Canada Workers Benefit;
(e) repealing the use of taxable income as a factor in determining a Canadian-controlled private corporation’s annual expenditure limit for the purpose of the enhanced scientific research and experimental development tax credit;
(f) providing support for Canadian journalism;
(g) introducing the Canada Training Credit;
(h) amending the Income Tax Act to reflect the current regulations for accessing cannabis for medical purposes;
(i) eliminating the requirement that sales be to a farming or fishing cooperative corporation in order to be excluded from specified corporate income for the purposes of the small business deduction;
(j) extending the mineral exploration tax credit for an additional five years;
(k) ensuring that business income of a communal organization retains its character when it is allocated to members of the communal organization for tax purposes;
(l) increasing the withdrawal limit under the Home Buyers’ Plan and amending how it applies on the breakdown of a marriage or common-law partnership;
(m) extending joint and several liability for tax owing on income from carrying on business in a TFSA to the TFSA’s holder and limiting the TFSA issuer’s liability for such tax;
(n) supporting employees who must reimburse a salary overpayment to their employer due to a system, administrative or clerical error;
(o) expanding tax support for electric vehicle charging stations and electrical energy storage equipment;
(p) allowing joint projects of producers from Canada and Belgium to qualify for the Canadian film or video production tax credit; and
(q) ensuring appropriate pension adjustment calculations in 2019 and subsequent tax years for registered pension plans that reference the enhanced Canada Pension Plan.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 19, 2019 budget
(a) to provide GST/HST relief in the health care sector by relieving the GST/HST on supplies and importations of human ova and importations of in vitro embryos, by adding licenced podiatrists and chiropodists to the list of practitioners on whose order supplies of foot care devices are zero-rated and by exempting from the GST/HST certain health care services rendered by a multidisciplinary team of licenced health care professionals; and
(b) by introducing amendments to ensure that the GST/HST treatment of expenses incurred in respect of zero-emission passenger vehicles parallels the income tax treatment of those vehicles.
Part 3 implements certain excise measures proposed in the March 19, 2019 budget by changing the federal excise duty rates on cannabis products that are edible cannabis, cannabis extracts (including cannabis oils) and cannabis topicals to $0.‍0025 per milligram of total tetrahydrocannabinol contained in the cannabis product.
Part 4 enacts and amends several Acts in order to implement various measures.
Subdivision A of Division 1 of Part 4 amends the Bank Act to, among other things, provide members of federal credit unions with different methods of voting prior to meetings and provide additional exceptions to the requirement that a proxy circular be sent in order to solicit proxies. The Subdivision also makes a technical amendment to An Act to amend certain Acts in relation to financial institutions.
Subdivision B of Division 1 of Part 4 amends the Canadian Payments Act to allow the term of the elected directors of the Board of Directors of the Canadian Payments Association to be renewed twice, to extend the term of the Chairperson and Deputy Chairperson of that Board and to allow the remuneration of certain members of the Stakeholder Advisory Council.
Subdivision A of Division 2 of Part 4 amends the Canada Business Corporations Act to require a corporation, on request by an investigative body that has reasonable grounds to suspect that certain offences have been committed, to provide to the investigative body a copy of its register of individuals with significant control or information in that registry that is specified by the investigative body. It also requires those investigative bodies to keep certain records in relation to their requests and to report annually in respect of those requests.
Subdivision B of Division 2 of Part 4 amends the Criminal Code to add the element of recklessness to the offence of laundering proceeds of crime.
Subdivision C of Division 2 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,
(a) allow the Governor in Council to make regulations defining “virtual currency” and “dealing in virtual currencies”;
(b) require the Financial Transactions and Reports Analysis Centre of Canada (“the Centre”) to disclose information to the Agence du Revenu du Québec and the Competition Bureau in certain circumstances;
(c) allow the Centre to disclose additional designated information that is associated with the import and export of currency and monetary instruments;
(d) provide that certain information must not be the subject of a confidentiality order made in the course of an appeal to the Federal Court; and
(e) require the Centre to make public certain information if a person or entity is deemed to have committed a violation or is served a notice of a decision of the Director indicating that a person or entity has committed a violation.
Subdivision D of Division 2 of Part 4 amends the Seized Property Management Act to authorize the Minister to, among other things,
(a) provide consultative and other services to any person employed in the federal public administration or by a provincial or municipal authority in relation to the seizure, restraint, custody, management, forfeiture or disposal of certain property;
(b) manage property seized, restrained or forfeited under any Act of Parliament or of the legislature of a province; and
(c) dispose of property when it is forfeited to Her Majesty in right of Canada and, with the consent of the government of the province, when it is forfeited to Her Majesty in right of a province, and share the proceeds.
The Subdivision also makes consequential amendments to the Criminal Code, the Crimes Against Humanity and War Crimes Act and the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.
Division 3 of Part 4 amends the Employment Equity Act to require federally regulated private-sector employers to report salary information that supports employment equity reporting beyond salary ranges, including making wage gap information by occupational groups more evident.
Division 4 of Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for climate action support and in relation to infrastructure as well as to the Federation of Canadian Municipalities and to the Shock Trauma Air Rescue Service.
Division 5 of Part 4 amends the Bankruptcy and Insolvency Act to, among other things,
(a) require all parties in a proceeding under the Act to act in good faith; and
(b) allow the court to inquire into certain payments made to, among other persons, directors or officers of a corporation in the year preceding insolvency and imposes liability on the directors for those payments.
The Division amends the Companies’ Creditors Arrangement Act to, among other things,
(a) limit the relief provided in an order made under section 11 to what is reasonably necessary and limit the period staying all proceedings that might be taken in respect of the company to 10 days;
(b) allow the court to make an order to disclose an economic interest in respect of a debtor company; and
(c) require all parties in a proceeding under the Act to act in good faith.
The Division also amends the Canada Business Corporations Act to, among other things,
(a) set out factors that directors and officers of a corporation may consider when acting with a view to the best interests of that corporation; and
(b) require directors of certain corporations to disclose certain information to shareholders respecting diversity, well-being and remuneration.
Finally, the Division amends the Pension Benefits Standards Act, 1985 to clarify that a pension plan is not to provide that, among other things, a member’s pension benefit or entitlement to a pension benefit is affected when a plan terminates. It also authorizes a pension plan administrator to purchase an immediate or deferred life annuity for former members or survivors in order to satisfy an obligation under the plan to provide a pension benefit arising from a defined benefit provision.
Division 6 of Part 4 amends the Canada Pension Plan to authorize the Minister of Employment and Social Development to waive the requirement for an application for a retirement pension in certain cases.
Division 7 of Part 4 amends the Old Age Security Act to provide, starting in July 2020, a new income exemption for the purposes of calculating the Guaranteed Income Supplement. The new exemption excludes the first $5,000 of a person’s employment and self-employment income as well as 50% of their employment and self-employment income greater than $5,000 but not exceeding $15,000.
Division 8 of Part 4 amends the Canadian Forces Superannuation Act, the Public Service Superannuation Act and the Royal Canadian Mounted Police Superannuation Act to increase the surplus limit that applies to the Canadian Forces Pension Fund, the Public Service Pension Fund and the Royal Canadian Mounted Police Pension Fund, respectively, to 25% of the amount of liabilities.
Subdivision A of Division 9 of Part 4 amends the Bankruptcy and Insolvency Act to permit trustee licensing fees to be paid on a date to be prescribed by regulation and to permit trustees to maintain electronic records instead of retaining original documents.
Subdivision B of Division 9 of Part 4 amends the Electricity and Gas Inspection Act to allow for the addition, by regulation, of units of measurement for electricity and gas sales and distribution.
Subdivision C of Division 9 of Part 4 amends the Food and Drugs Act to improve safety and enable innovation by introducing measures to, among other things,
(a) allow the Minister of Health to classify certain products exclusively as foods, drugs, cosmetics or devices;
(b) provide oversight over the conduct of clinical trials for drugs, devices and certain foods for special dietary purposes;
(c) provide a regulatory framework for advanced therapeutic products; and
(d) modernize inspection powers.
Subdivision D of Division 9 of Part 4 amends the Importation of Intoxicating Liquors Act to limit the application of the Act to intoxicating liquors imported into Canada.
Subdivision E of Division 9 of Part 4 amends the Precious Metals Marking Act to provide that exemptions made by regulation can be either conditional or unconditional.
Subdivision F of Division 9 of Part 4 amends the Textile Labelling Act to provide that exemptions made by regulation can be either conditional or unconditional.
Subdivision G of Division 9 of Part 4 amends the Weights and Measures Act to authorize, by regulation, the use of new units of measurement and to update the definitions of the basic units of measurement in accordance with international standards.
Subdivision H of Division 9 of Part 4 amends the Hazardous Materials Information Review Act to streamline the process for reviewing claims for exemption, to allow for the suspension and cancellation of exemptions and to harmonize the provisions of the Act that allow for the disclosure of confidential business information with similar provisions in other Department of Health Acts.
Subdivision I of Division 9 of Part 4 amends the Canada Transportation Act to authorize the electronic administration and enforcement of Acts under the Minister of Transport’s authority and to promote innovation in transportation by authorizing the granting of exemptions for the purpose of research, development and testing.
Subdivision J of Division 9 of Part 4 amends the Pest Control Products Act to, among other things, allow the Minister of Health to
(a) expand the scope of a re-evaluation of, or a special review in relation to, a pest control product rather than initiating a new special review; and
(b) decide not to initiate a special review if the aspect of a pest control product that would otherwise prompt such a review is being, or has been, addressed in a re-evaluation or another special review.
Subdivision K of Division 9 of Part 4 repeals the provisions of the Quarantine Act that relate to the laying of proposed regulations before Parliament.
Subdivision L of Division 9 of Part 4 repeals the provisions of the Human Pathogens and Toxins Act that relate to the laying of proposed regulations before Parliament.
Division 10 of Part 4 amends the Royal Canadian Mounted Police Act to establish the Management Advisory Board, which is to provide advice to the Commissioner of the Royal Canadian Mounted Police on the administration and management of that police force.
Division 11 of Part 4 amends the Pilotage Act to, among other things,
(a) set out a clear purpose and principles for that Act;
(b) transfer the responsibility for making regulations from the Pilotage Authorities, with the approval of the Governor in Council, to the Governor in Council, on the recommendation of the Minister of Transport;
(c) transfer responsibility for enforcing that Act and issuing and charging for licences and certificates from the Pilotage Authorities to the Minister of Transport;
(d) set out an enforcement regime that is consistent with other Department of Transport Acts;
(e) provide that regulatory matters for the safe provision of compulsory pilotage services not be addressed in service contracts between the Pilotage Authorities and pilot corporations;
(f) allow the Pilotage Authorities to impose charges other than by making regulations;
(g) require that service contracts between pilot corporations and the Pilotage Authorities be publicly available; and
(h) prohibit pilots, or users or suppliers of pilotage services, from sitting on the board of directors of a Pilotage Authority.
The Division also makes consequential amendments to the Arctic Waters Pollution Prevention Act and the Transportation Appeal Tribunal of Canada Act.
Division 12 of Part 4 enacts the Security Screening Services Commercialization Act. That Act, among other things,
(a) authorizes the Governor in Council to designate a body corporate incorporated under the Canada Not-for-profit Corporations Act as the designated screening authority, which is to be solely responsible for providing aviation security screening services;
(b) authorizes the Canadian Air Transport Security Authority to sell or otherwise dispose of its assets and liabilities to the designated screening authority;
(c) regulates the establishment, imposition and collection of charges related to the provision of aviation security screening services; and
(d) provides for the dissolution of the Canadian Air Transport Security Authority.
The Division also makes consequential amendments to other Acts.
Division 13 of Part 4 amends the Aviation Industry Indemnity Act to authorize the Minister of Transport to undertake to indemnify
(a) NAV CANADA for acts or omissions it commits in accordance with an instruction given under an agreement entered into between NAV CANADA and Her Majesty respecting the provision of air navigation services to the Department of National Defence; and
(b) any beneficiary under an insurance policy held by an aviation industry participant.
Division 14 of Part 4 amends the Transportation Appeal Tribunal of Canada Act to clarify that the Transportation Appeal Tribunal of Canada has jurisdiction in respect of reviews and appeals in connection with administrative monetary penalties provided for under the Marine Liability Act.
Division 15 of Part 4 enacts the College of Immigration and Citizenship Consultants Act. That Act creates a new self-regulatory regime governing immigration and citizenship consultants. It provides that the purpose of the College of Immigration and Citizenship Consultants is to regulate immigration and citizenship consultants in the public interest and protect the public. That Act, among other things,
(a) creates a licensing regime for immigration and citizenship consultants and requires that licensees comply with a code of professional conduct, initially established by the responsible Minister;
(b) authorizes the College’s Complaints Committee to conduct investigations into a licensee’s conduct and activities;
(c) authorizes the College’s Discipline Committee to take or require action if it determines that a licensee has committed professional misconduct or was incompetent;
(d) prohibits persons who are not licensees from using certain titles and representing themselves to be licensees and provides that the College may seek an injunction for the contravention of those prohibitions;
(e) provides the responsible Minister with the authority to determine the number of directors on the board of directors and to require the Board to do anything that is advisable to carry out the purposes of that Act; and
(f) contains transitional provisions allowing the existing regulator — the Immigration Consultants of Canada Regulatory Council — to be continued as the College of Immigration and Citizenship Consultants or, if the existing regulator is not continued, allowing the establishment of the College of Immigration and Citizenship Consultants, a new corporation without share capital.
The Division also makes related amendments to the Citizenship Act and the Immigration and Refugee Protection Act to double the existing maximum fines applicable to the offence of contravening section 21.‍1 of the Citizenship Act or section 91 of the Immigration and Refugee Protection Act.
In addition, it amends those Acts to provide the authority to make regulations establishing a system of administrative penalties and consequences, including of administrative monetary penalties, applicable to certain violations by persons who provide representation or advice for consideration — or offer to do so — in immigration or citizenship matters.
Finally, the Division makes consequential amendments to the Access to Information Act and the Privacy Act.
Division 16 of Part 4 amends the Immigration and Refugee Protection Act to
(a) introduce a new ground of ineligibility for refugee protection if a claimant has previously made a claim for refugee protection in another country;
(b) provide that if the Federal Court refuses a person’s application for leave to commence an application for judicial review, or denies their application for judicial review, with respect to their claim for refugee protection or their application for protection, the date of that refusal or denial is the first day of the period that must pass before a request or application referred to in section 24, 25 or 112 of that Act may be made; and
(c) authorize the Governor in Council to make an order regarding the processing of applications for temporary resident visas, work permits and study permits made by citizens or nationals of a foreign state or territory if the Governor in Council is of the opinion that the government or competent authority of that state or territory is unreasonably refusing to issue or unreasonably delaying the issuance of travel documents to citizens or nationals of that state or territory who are in Canada.
Division 17 of Part 4 amends the Federal Courts Act to increase the number of Federal Court judges.
Division 18 of Part 4 amends the National Housing Act to allow the Canada Mortgage and Housing Corporation to acquire an interest or right in a housing project that is occupied or intended to be occupied by the owner of the project and to make an investment in order to acquire such an interest or right.
Division 19 of Part 4 enacts the National Housing Strategy Act. That Act provides for, among other things, the development and maintenance of a national housing strategy and imposes requirements related to the mandatory content of the strategy. It also establishes a National Housing Council and requires the appointment of a Federal Housing Advocate. Finally, it requires the submission of an annual report by the Advocate on systemic housing issues and the submission of periodic reports by the designated Minister on the implementation of the strategy and the achievement of desired housing outcomes.
Division 20 of Part 4 enacts the Poverty Reduction Act, which provides for an official metric and other metrics to measure the level of poverty in Canada, sets out two poverty reduction targets in Canada and establishes the National Advisory Council on Poverty.
Division 21 of Part 4 amends the Veterans Well-being Act to expand the eligibility criteria for the education and training benefit in order to make members of the Supplementary Reserve eligible for that benefit.
Division 22 of Part 4 amends the Canada Student Loans Act and the Canada Student Financial Assistance Act to extend the interest-free period on student loans by six months and to provide for transitional measures in respect of individuals to whom student loans were made and who ceased to be students at any time during the six months before the amendments come into force.
Division 23 of Part 4 amends the Canada National Parks Act to establish Thaidene Nene National Park Reserve of Canada and to decrease the hectarage of certain ski areas.
Division 24 of Part 4 amends the Parks Canada Agency Act to provide that, starting on April 1, 2021, any balance of money appropriated to the Parks Canada Agency that is not spent by the Agency in the fiscal year in which it was appropriated lapses at the end of that fiscal year.
Subdivision A of Division 25 of Part 4 enacts the Department of Indigenous Services Act, which establishes the Department of Indigenous Services and confers on the Minister of Indigenous Services various responsibilities relating to the provision of services to Indigenous individuals eligible to receive those services.
Subdivision B of Division 25 of Part 4 enacts the Department of Crown-Indigenous Relations and Northern Affairs Act, which establishes the Department of Crown-Indigenous Relations and Northern Affairs, confers on the Minister of Crown-Indigenous Relations various responsibilities relating to relations with Indigenous peoples and confers on the Minister of Northern Affairs various responsibilities relating to the administration of Northern affairs.
Subdivision C of Division 25 of Part 4 makes amendments to other Acts and repeals the Department of Indian Affairs and Northern Development Act.
Subdivision D of Division 25 of Part 4 makes amendments to the First Nations Land Management Act, the First Nations Oil and Gas and Moneys Management Act and the Addition of Lands to Reserves and Reserve Creation Act.
Division 26 of Part 4 enacts the Federal Prompt Payment for Construction Work Act in order to establish a regime to provide prompt payments to contractors and subcontractors for construction work performed for the purposes of a construction project in respect of federal real property or federal immovables and a regime to resolve disputes over the non-payment of that construction work.

Second reading

[Sean Fraser, Liberal, Central Nova, NS]

Mr. Speaker, I thank the hon. member for his question. He seems to have left his French at the door. As for me, I have practised my French almost every week since the 2015 election.

However, for the purposes of this question I hope he will accept an answer in English.

It is important to my constituents to know that we are managing the nation's finances in a responsible way, but that includes taking advantage of the opportunity to make investments that are going to grow our economy. The fact is that because of the investments we are making, our economy is growing faster than the national debt is growing.

I cannot help but point out the irony of the question about deficits and irresponsible spending coming from my friends among the Conservative Party, who racked up $150 billion of debt during the time Stephen Harper was prime minister. The Conservatives had one year, albeit during a recession, with a debt of $55 billion, but all they had to show for it was the slowest rate of growth since the Great Depression.

We have made investments in infrastructure that are actually putting people to work. Our policies are allowing businesses to create jobs at a faster rate than they have in a very long time. The net result of these investments is that our economy is growing fast enough that we are in a better fiscal position today than we were three years ago.

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

Mr. Speaker, I know that the Parliamentary Secretary to the Minister of Environment and Climate Change often talks about how high a priority this is for him. However, when we look at the current situation, the budget or just the headlines, it is clear that there is a disconnect, from a financial point of view. It is valid to bring up deficits, but the most urgent issue is climate warming. One province, Alberta, has based its economy on oil production. What is the government going to do to come up with some kind of social licence, and what efforts will be made to limit greenhouse gas emissions? These things will not happen overnight. Oil is to Alberta what potatoes are to Prince Edward Island. I can see why they are scratching their heads, saying they cannot stop production because it would bring their economy to a halt.

How does the government plan to convince Albertans to accept help from across Canada in order to migrate to some other basis for their economy? What is it suggesting? It sounds like it is going to take 200 years to meet our targets. That is pathetic.

[Sean Fraser, Liberal, Central Nova, NS]

Mr. Speaker, perhaps I will preface my answer to this question by explaining that despite being a proponent of meaningful action on climate change, I am not an opponent of the energy industry. However, I recognize that the future of the energy industry has to involve the conversation about clean energy.

Many Albertans depend on the oil and gas sector, but when I look outside the oil and gas sector, I see great hope in the province of Alberta for diversifying the economy. In fact, across Canada I see diversification that is very exciting.

We are putting certain incentives in place, like putting a price on pollution that is going to encourage people to make cleaner choices. We have created funds like the low-carbon economy fund, which is helping by investing in energy efficiency so that people create less demand for conventional oil and gas projects, enabling us to transition to a low-carbon economy over time.

However, we are running out of time. That is why we have to do as much as we can as quickly as we can, and that is why I am excited about some of the measures I canvassed in my remarks. I know together we are going to arrive at a sustainable future.

[Scot Davidson, Conservative, York—Simcoe, ON]

Mr. Speaker, I am pleased to have the opportunity to deliver my first address in this chamber as the member of Parliament for York—Simcoe. It is a great privilege and responsibility to represent the good people of York—Simcoe in the House of Commons. I would like to thank them for placing their trust and confidence in me. I will work every single day to do my very best to represent their interests here in Ottawa.

With that in mind, I think it is very appropriate that my maiden speech concerns the current government's latest budget, as it will impact the lives of my constituents in so many different ways. I have spent my entire life in York—Simcoe. It is my home. The people I now represent are my friends, family and neighbours. These people are hard-working Canadians of all backgrounds, who hold strong family values, a commitment to serving others and a dedication to building up our community.

I would like to take a moment to thank my predecessor, the hon. Peter Van Loan, who exemplified this dedication for over 14 years while serving as the MP for York—Simcoe and as a cabinet minister. I am grateful for the guidance and experience he has shared with me over the past few months.

Truly I would not be standing here today without the love of my family, who have supported me every step of the way on this adventure. I especially want to thank my best friend and wife of 23 years, Suzanne Howes, who inspires me and grounds me in all I do. I am also grateful for the support of my best buddy and son, Graydon, who is studying political science at Guelph. I hope he has some more content for his essay now. As one of his professors told him, “There isn't a much better way to learn about the Canadian political process than to have your dad become an MP.” Of course, I would also like to thank my parents, Joan and Fred, and my brother, Fred Junior, and his family, all of whom have shown me that anything is possible when one works hard.

This brings us to the budget bill being debated today. Unfortunately, because of the fiscal policies of the current government, Canadians are having to work even harder just to make ends meet. Having spent the past few months knocking on doors and meeting with residents of York—Simcoe, it is clear to me just how out of touch the government is and how misplaced its priorities are from everyday Canadians.

I am especially concerned with the government's clear indifference to small business owners in this country, which is apparent once more in this year's budget. Prior to entering politics, I spent my entire adult life as a small business owner and operator. I know first-hand the challenges and sacrifices needed to operate a small business. Small business owners take risks, invest in capital and hire others in their communities. They are the backbone of the Canadian economy. Through policies like the job-killing carbon tax, increased CPP and EI premiums, increased personal income tax rates for entrepreneurs, and changes to the small business tax rate, the government has shown it does not care about small business owners whatsoever.

The Liberal finance minister even went as far as calling them tax cheats. This attitude is a major reason I decided to put my name forward to become the MP for York—Simcoe. Small business owners deserve to be treated with respect and should be given opportunities to succeed by their government. While this budget confirms that the Liberals are failing small business owners, I will work tirelessly to stand up for them as the member of Parliament for York—Simcoe.

Another issue of great importance in my riding is the precious jewel of our community, Lake Simcoe. Lake Simcoe is the largest interior lake in southern Ontario. It provides drinking water for over half a million people. It generates more than $200 million in tourism and recreational activities. It is home to 75 fish species and at least 30 species at risk.

I grew up on the shores of Lake Simcoe and have lived, worked and played on it my entire life. My wife is a member of the Chippewas of Georgina Island First Nation, right on the lake. I have operated Fish Crisp Enterprises, a marina and an ice fishing business based on Lake Simcoe for several years. I have also been boating, fishing and flying a float plane around the lake for decades. I have been a member of the Lake Simcoe Fisheries Stakeholder Committee and the Georgina Waterways Advisory Committee, both of which are dedicated to the responsible stewardship of the lake. I know the lake, and I know how important it is to York—Simcoe.

Unfortunately, the Lake Simcoe ecosystem has been threatened by rising phosphorus levels, invasive species and significant population growths in the watershed. In response, the previous Conservative government introduced the $60-million Lake Simcoe cleanup fund in 2007. Over 200 grassroots, community-based projects were supported by the cleanup fund, which made a real difference in improving the health of the lake.

This was “boots on the ground” environmental policy, with measurable results. Fish and wildlife populations native to Lake Simcoe were restored, and research and monitoring capabilities were enhanced. The ecosystem was protected and strengthened from the threat of invasive species, and over 72,000 trees, shrubs and grasses were planted. These were just some of the many worthwhile projects supported by the cleanup fund. However, although there was much more work to be done to protect and restore the lake, the Liberals cancelled the Lake Simcoe cleanup fund in their 2017 budget, and again refused to restore it in 2018.

Despite empty pledges made by the Prime Minister in Keswick just two months ago, the budget before us today confirms once more that Lake Simcoe does not matter to the government. Lake Simcoe is the lifeblood of our community and a vital resource for our country. It is the sort of project that a government that supposedly cares about the environment should invest in. Instead, the residents of York—Simcoe are forced to pay a carbon tax that does nothing for the environment. It is a tax plan, while the Lake Simcoe cleanup fund remains cancelled. As the MP for York—Simcoe, I will do everything I can to save Lake Simcoe and make sure it is protected and enjoyed for generations to come.

I have come to this place as a proud resident of a mostly rural community. York—Simcoe is made up of small towns: Mount Albert, Queensville, Sharon, Bond Head, Bradford, Newton Robinson, Belhaven, Egypt, Island Grove, Jackson's Point, Keswick, Pefferlaw, Port Bolster, Willow Beach, Sutton and Virginia, just to name a few. These are the sorts of places where school plays, church bake sales, the Bradford Carrot Fest in the Holland Marsh, the Sutton Fair & Horse Show, now in its 164th year, and the Sharon Temple events are some of the biggest highlights on the calendar.

However, my riding, like many rural ridings, is starving for infrastructure investment. While urban areas and big cities have received all the attention from the Liberal government, smaller communities like mine have been left behind. Residents of York—Simcoe find themselves on the outside looking in, while their roads and bridges crumble and their Internet speeds slow to a crawl.

Unfortunately for York—Simcoe and many other rural ridings across the country, the budget before us does little to improve this situation. As the MP for York—Simcoe, I will make sure that our community and rural communities across Canada are never forgotten. With its scandals, misplaced priorities, out-of-control spending and rising deficits, the government has failed the ordinary families, seniors and students I was elected to represent. This is clear once again with this cover-up budget we are debating today. The people of York—Simcoe want a government that will support small businesses, protect Lake Simcoe's environment and invest in the needed infrastructure in our community.

The people of York—Simcoe and Canadians all across this great country want a government that will respect their tax dollars, listen and work hard on their behalf. While the Liberal government may have failed Canadians in this regard, I am confident that Canada's Conservatives will stand up for them.

Working hard for the people of York—Simcoe and having the opportunity to deliver results for my community is what I value most about this job. For as long as I have the privilege of serving here, no matter what side of the chamber I am on and no matter what topic is being discussed, I will always be on their side.

[Kevin Lamoureux, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons]

Mr. Speaker, I congratulate the member opposite on his first speech. He spent a great deal of time talking about Lake Simcoe. Throughout Canada, we have many beautiful lakes, rivers, waterways and so forth. I am sure he would share the concern with regard to Canada's environment. This is something that is always top of mind for Canadians, no matter where they live in our vast country.

One issue is trying to get to the bottom of what political parties have to say. We have talked a great deal about the idea that pollution should not be free and that there should be a price on it. That is something we have acted on where provinces have not. Maybe five provinces have not acted on it, so the federal government has come to the plate.

We are waiting for the Conservative plan. The leader of the Conservative Party indicated long ago that it would not be too long and that it was coming. We have been waiting for over a year now. Would he not agree that Canadians are entitled to get a sense of what the official opposition's plans are regarding Canada's environment? Would he not think that would be healthy—

[The Deputy Speaker, Bruce Stanton]

Order, please.

The hon. member for York—Simcoe.

[Scot Davidson, Conservative, York—Simcoe, ON]

Mr. Speaker, our leader has responded to that question. Everyone is very excited about seeing our environmental plan, which is going to be released before June, as he said. The previous Conservative government had a boots-on-the-ground policy with the Lake Simcoe clean-up fund, which the Liberal government cancelled.

Lake Simcoe stretches into six or seven ridings in Ontario and provides drinking water for half a million people. For every dollar invested in the Lake Simcoe clean-up fund, a boots-on-the-ground fund, over $6 in revenue was generated throughout the economy. This was good environmental policy we were looking for, and it is something the Liberals should look at instead of a broad-based carbon tax that penalizes.

There is a first nation in York—Simcoe, and right now it is subject to a tax on diesel fuel for its barge. This is the only way these people can get home at night. That tax is affecting some of our more disadvantaged people because of where they live. York—Simcoe is also a vastly rural riding. There is not public transportation everywhere. People have to drive to work. This carbon tax is one more thing that puts people over the edge. We have small—

[The Deputy Speaker, Bruce Stanton]

We will try to get in one more question in the five minutes we have.

Questions and comments, the hon. member for Hochelaga.

[Marjolaine Boutin-Sweet, NDP, Hochelaga, QC]

Mr. Speaker, I too would like to congratulate my colleague, who is putting his earpiece in, on being elected and delivering his inaugural speech. That said, the questions that follow are always stressful.

The federal budget that we have been presented with falls well short of making our tax system fairer, and it continues to protect the richest members of our society, who are friends with the Liberals.

Does the member think that the stock option deduction for already wealthy CEOs should be eliminated entirely?

[Scot Davidson, Conservative, York—Simcoe, ON]

Mr. Speaker, I will have to look into the CEO buyback plan. I am not familiar with that plan. I am just being honest. If someone asks me about apples, I will give them apples. I will have to look into that plan to make a decision.

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

Mr. Speaker, I want to congratulate my colleague from York—Simcoe on his inaugural speech in the House of Commons and I wish him many, many years of success going forward.

I have a very important question for him based on his local constituency. What does he see as his priority for his constituents going forward as he serves the good people of York—Simcoe?

[Scot Davidson, Conservative, York—Simcoe, ON]

Mr. Speaker, I am fresh now because I just finished a by-election. Knocking on doors, I heard that people are very concerned that the government is behind the curve. It is reactionary on everything. Farmers are small business people. There are people out west who are concerned about the government.

When are we going to get an ambassador back in China? People are asking that question. They want to know that we have a relationship with China and that we can do something about canola. People are very concerned that the government is getting behind the curve. It is a global world, and we cannot afford to be behind the curve now.

[Linda Lapointe, Liberal, Rivière-des-Mille-Îles, QC]

Mr. Speaker, I am very pleased to rise today. Before I begin, I would like express support for those of my constituents who are experiencing extreme flooding and for the people of Sainte-Marthe-sur-le-Lac, who are facing major challenges.

Today, I am honoured to have the opportunity to talk about our government's plan to invest in the middle class and create an economy that works for everyone.

The purpose of Bill C-97 is to implement key measures in the 2019 budget. Canadians can see that they made the right choice. Canada's economy is now among the most dynamic in the G7. Canadians have created over 900,000 jobs, and middle-class families are better off. The economy is stronger; more good, well-paid, middle-class jobs are available; and people working hard to join the middle class are getting more help. People of all ages can be proud to live and work in our economy.

As we all know, Canadian seniors have contributed a great deal to their communities throughout their lives. They have a wealth of knowledge, experience and skills that they can continue to share.

Budget 2019 recognizes the contribution that seniors have made, and we are showing our support for them by investing in their well-being. Unlike the previous government, which wanted to raise the age of retirement, our government made a commitment to help seniors. Budget 2019 helps seniors get actively involved in society, including taking paid work if they wish, and will help them transition to retirement when they decide to leave the workforce.

Furthermore, we want to make low-income seniors more financially secure if they decide to remain in the workforce. Our government understands that many seniors choose to remain in the workforce after retirement. Some do so to maintain social ties to their communities, while others like earning extra income to spend on their children or grandchildren. Some simply love what they do and want to continue doing it, which is good for our society. No matter the reason, we all benefit from their skills.

Sadly, some seniors are penalized for choosing to stay at work. The government reduces their guaranteed income supplement benefits or allowance for every dollar earned over the annual GIS earnings exemption of $3,500.

Self-employment income is not eligible for the exemption under existing law. That means they lose their hard-earned income. The bill we are debating today would fix that problem. It would allow seniors to keep more of their GIS benefits or allowance and more of what they earn by enhancing the GIS earnings exemption beginning with the July 2020-21 benefit year.

This measure would extend eligibility for the earnings exemption to self-employment income. It would increase the amount of the annual exemption from $3,500 to $5,000. This measure includes a partial exemption of 50%, to apply on up to $10,000 of annual employment and self-employment income beyond the $5,000 threshold. That means eligible seniors could get a full or partial exemption on up to $15,000 of income. In Rivière-des-Mille-Îles, this measure will change seniors' lives. Seniors who want to continue working will be able to keep more money in their pockets.

We also want to empower seniors in their communities. Our government recognizes that not all seniors can or want to remain in the workforce. We know that those who retire often face isolation in their retirement years, a situation sometimes made worse by ageism, poor health, reduced mobility, poverty and even abuse. Fortunately, we can help improve matters.

My colleagues are surely aware of the new horizons for seniors program. It seeks to eliminate barriers to inclusion and mobilize seniors within their communities with initiatives ranging from new equipment for seniors centres to financial literacy classes and volunteer opportunities, to name just a few.

I have some examples from the riding of Rivière-des-Mille-Îles, from Deux-Montagnes, Saint-Eustache, Boisbriand and Rosemère. The Heritage Social Club received $25,000 to renovate its roof. Four Corners received $23,000 to convert their facilities. There is also the Centre d'action bénévole, the Cœurs joyeux club in Saint-Eustache, the Centre d'entraide Racine-Lavoie, and the Maison des citoyens in Deux-Montagnes. There are many examples of organizations like these that are changing the lives of our seniors.

Budget 2019 proposes significant additional funding of $100 million over five years and $20 million every year thereafter for the new horizons for seniors program. This additional funding will ensure that the program can continue to improve seniors' quality of life and better promote the participation and inclusion of older Canadians in their community and their workplace.

One more thing we are doing for seniors is making sure that those who are entitled to Canada pension plan benefits receive them. Isolation can have real consequences for seniors, including financial ones. Isolation or a lack of support are among the reasons why some seniors are late in applying for their pension or do not apply at all. They miss out on receiving their CPP benefits.

The CPP is a key pillar of Canada's retirement system. It provides retired Canadians with a secure, predictable income and peace of mind. Canadian workers currently need to apply to receive their CPP benefits. To help Canadian workers receive the full value of the CPP pension to which they contributed, the 2019 budget implementation bill would proactively enrol CPP contributors who are 70 or older in 2020 who are entitled to their pension. If they have not yet applied, they will receive their benefits. We will make sure that all seniors receive the CPP benefits they are entitled to.

We want to protect Canadians' pension plans. Budget 2019 goes even further so that those who contributed to a pension plan actually receive their benefits. Measures set out in this budget will ensure that the employer's defined benefit plan offers a stable and secure income and the dignified retirement Canadians expect after a lifetime of hard work.

In recent years, we have seen how the security of some private pension plans is put at risk when an employer goes bankrupt. In order to give Canadians greater peace of mind about their retirement, the budget implementation bill proposes new measures to enhance the security of workplace pension plans in the event that the company goes bankrupt.

The measures proposed in Budget 2019 will make insolvency proceedings fairer, more transparent and more accessible for pensioners and workers. They will set higher expectations for, and better oversight of, the behaviour of federally incorporated firms. They will strengthen pension security and the viability of federally regulated pensions.

In summary, for our seniors, the 2019 budget proposals build on our government's strong record of ensuring retirement security for Canadians so that they can enjoy the dignified retirement they deserve after a lifetime of hard work. These proposals are also an important part of our government's plan to create an economy that works for everyone, including seniors.

There is one more very important thing in budget 2019. Our government is introducing the Canada training benefit, a new tool that will help working Canadians find the time and money to upgrade their skills and progress in their careers.

The benefit will enable working Canadians to take four weeks of training every four years and will provide up to $1,000 to help pay for training. The income support will help them cover loss of income. They will have the security of knowing they have a job to come back to when their training is done.

The bill before us proposes the first phase, the Canada training credit. For people who are currently in school, budget 2019 is also investing in 84,000 new work placements per year to help young people acquire new skills and build their resumés.

In closing, Canada's labour market and economy are evolving. With budget 2019 and Bill C-97, we are helping students and workers of all ages prepare for good jobs now and in the future.

[David Tilson, Conservative, Dufferin—Caledon, ON]

Mr. Speaker, the budget implementation bill has made significant changes to the Immigration and Refugee Protection Act. Could the member tell us why this legislation is in the budget bill and not in stand-alone legislation?

[Linda Lapointe, Liberal, Rivière-des-Mille-Îles, QC]

Mr. Speaker, I thank my hon. colleague for his question.

I understand his concern about refugees. It is a very important issue. However, I would prefer to talk about a matter that we do not agree on, and that is putting a price on pollution and ensuring that all polluters in Canada pay the real cost. All of this will ensure that future generations, our children and grandchildren, will have an environment where they can grow and have a healthy future.