Bill C-30 (Historical)

Budget Implementation Act, 2021, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures

Part 1 implements certain income tax measures by
(a) providing relieving measures in connection with COVID-19 in respect of the use by an employee of an employer-provided automobile for the 2020 and 2021 taxation years;
(b) limiting the benefit of the employee stock option deduction for employees of certain employers;
(c) providing an adjustment for payments or repayments of government assistance in determining capital cost allowance for certain zero-emission vehicles;
(d) expanding the scope of the foreign affiliate dumping rules to further their objectives;
(e) providing change in use rules for multi-unit residential properties;
(f) establishing rules for advanced life deferred annuities;
(g) providing for an option to deduct repaid emergency benefit amounts in the year of benefit receipt and clarifying the tax treatment of non-resident beneficiaries;
(h) removing the time limitation for a registered disability savings plan to remain registered after the cessation of a beneficiary’s eligibility for the disability tax credit and modifying grant and bond repayment obligations;
(i) increasing the basic personal amount for certain taxpayers;
(j) providing a temporary special reading of certain rules relating to the child care expense deduction and the disability supports deduction for the 2020 and 2021 taxation years;
(k) providing flow-through share issuers with temporary additional time to incur eligible expenses to be renounced to investors under their flow-through share agreements;
(l) applying the short taxation year rule to the accelerated investment incentive for resource expenditures;
(m) introducing the Canada Recovery Hiring Program refundable tax credit to support the post-pandemic recovery;
(n) amending the employee life and health trust rules to allow for the conversion of health and welfare trusts to employee life and health trusts;
(o) expanding access to the Canada Workers Benefit by revising the applicable eligibility thresholds for the 2021 and subsequent taxation years;
(p) amending the income tax measures providing support for Canadian journalism;
(q) clarifying the definition of shared-custody parent for the purposes of the Canada Child Benefit;
(r) revising the eligibility criteria, as well as the level of subsidization, under the Canada Emergency Wage Subsidy (CEWS) and Canada Emergency Rent Subsidy (CERS), extending the CEWS and the CERS until September 25, 2021, providing authority to enable the extension of these subsidies until November 30, 2021, and ensuring that the level of CEWS benefits for furloughed employees continues to align with the benefits provided through the Employment Insurance Act until August 28, 2021;
(s) preventing the use by mutual fund trusts of a method of allocating capital gains or income to their redeeming unitholders where the use of that method inappropriately defers tax or converts ordinary income into capital gains;
(t) extending the income tax deferral available for certain patronage dividends paid in shares by an agricultural cooperative corporation to payments made before 2026;
(u) limiting transfers of pensionable service into individual pension plans;
(v) establishing rules for variable payment life annuities;
(w) preventing listed terrorist entities under the Criminal Code from qualifying as registered charities and providing for the suspension or revocation of a charity’s registration where it makes false statements for the purpose of maintaining registration;
(x) ensuring the appropriate interaction of transfer pricing rules and other rules in the Income Tax Act;
(y) preventing non-resident taxpayers from avoiding Canadian dividend withholding tax on compensation payments made under cross-border securities lending arrangements with respect to Canadian shares;
(z) allowing for the electronic delivery of requirements for information to banks and credit unions;
(aa) improving existing rules meant to prevent taxpayers from using derivative transactions to convert ordinary income into capital gains;
(bb) extending to a wider array of eligible automotive equipment and vehicles the 100% capital cost allowance write-off for business investments in certain zero-emission vehicles;
(cc) ensuring that the accelerated investment incentive for depreciable property applies properly in particular circumstances; and
(dd) providing rules for contributions to a specified multi-employer plan for older members.
It also makes related and consequential amendments to the Excise Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Greenhouse Gas Pollution Pricing Act, the Income Tax Regulations and the Canada Disability Savings Regulations.
Part 2 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by
(a) temporarily relieving supplies of certain face masks and face shields from the GST/HST;
(b) ensuring that non-resident vendors supplying digital products or services (including traditional services) to consumers in Canada be required to register for the GST/HST and to collect and remit the tax on their taxable supplies to consumers in Canada;
(c) requiring distribution platform operators and non-resident vendors to register under the normal GST/HST rules and to collect and remit the GST/HST in respect of certain supplies of goods shipped from a fulfillment warehouse or another place in Canada;
(d) applying the GST/HST on all supplies of short-term accommodation in Canada facilitated through a digital platform;
(e) expanding the eligibility for the GST rebate for new housing;
(f) expanding the definition of freight transportation service for the purposes of the GST/HST;
(g) extending the application of the drop-shipment rules for the purposes of the GST/HST;
(h) treating virtual currency as a financial instrument for the purposes of the GST/HST; and
(i) clarifying the GST/HST holding corporation rules and expanding those rules to holding partnerships and trusts.
It also makes related and consequential amendments to the New Harmonized Value-added Tax System Regulations, No. 2.
Part 3 implements certain excise measures by increasing excise duty rates on tobacco products by $4.‍00 per carton of 200 cigarettes along with corresponding increases to the excise duty rates on other tobacco products.
Part 4 enacts an Act and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things,
(a) specify the steps that an assessor must follow when they review a determination of the Canada Deposit Insurance Corporation with respect to the payment of compensation to certain persons;
(b) clarify that the determination of whether or not persons are entitled to compensation is to be made in accordance with the regulations;
(c) prevent a person from taking certain actions in relation to certain agreements between the person and a federal member institution by reason only of a monetary default by that institution in the performance of obligations under those agreements if the default occurs in the period between the making of an order directing the conversion of that institution’s shares or liabilities and the occurrence of the conversion;
(d) require certain federal member institutions to ensure that certain provisions of that Act — or provisions that have substantially the same effect as those provisions — apply to certain eligible financial contracts, including those contracts that are subject to the laws of a foreign state;
(e) exempt eligible financial contracts between a federal member institution and certain entities, including Her Majesty in right of Canada, from a provision of that Act that prevents certain actions from being taken in relation to those contracts; and
(f) extend periods applicable to certain restructuring transactions for financial institutions.
It also amends the Payment Clearing and Settlement Act to
(a) specify the steps that an assessor must follow when they review a determination of the Bank of Canada with respect to the payment of compensation to certain persons or entities; and
(b) clarify that systems or arrangements for the exchange of payment messages for the purpose of clearing or settlement of payment obligations may be overseen by the Bank of Canada as clearing and settlement systems.
Finally, it amends not-in-force provisions of the Canada Deposit Insurance Corporation Act, enacted by the Budget Implementation Act, 2018, No. 1, so that, under certain circumstances, an error or omission that results in a failure to meet a requirement of the schedule to the Canada Deposit Insurance Corporation Act will not prevent a deposit from being considered a separate deposit.
Division 2 of Part 4 amends the Bank of Canada Act to authorize the Bank of Canada to publish certain information about unclaimed amounts.
It also amends the Pension Benefits Standards Act, 1985 with respect to the transfer of pension plan assets relating to the pension benefit credit of any person who cannot be located to, among other things,
(a) limit the circumstances in which such assets may be transferred and specify conditions for the transfer; and
(b) specify the effects of a transfer on any claims that may be made in respect of those assets.
Finally, it amends the Trust and Loan Companies Act and the Bank Act to
(a) include amounts that are not in Canadian currency in the unclaimed amounts regime; and
(b) impose additional requirements on financial institutions in connection with their transfers of unclaimed amounts to the Bank of Canada and communications with the owners of those amounts.
Division 3 of Part 4 amends the Budget Implementation Act, 2018, No. 2 to exclude certain businesses from the application of a provision of the Bank Act that it enacts, which allows certain agreements that have been entered into with banks to be cancelled.
Division 4 of Part 4 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to extend the period during which federal financial institutions governed by those Acts may carry on business to June 30, 2025.
Division 5 of Part 4 amends the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) to
(a) provide that the entities referred to in that Act are no longer required to disclose to the principal agency or body that supervises or regulates them the fact that they do not have in their possession or control any property of a foreign national who is the subject of an order or regulation made under that Act; and
(b) change the frequency with which those entities are required to disclose to the principal agency or body that supervises or regulates them the fact that they have such property in their possession or control from once a month to once every three months.
Division 6 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to
(a) extend the application of Part 1 of that Act to include persons and entities engaged in the business of transporting currency or certain other financial instruments;
(b) provide that the Financial Transactions and Reports Analysis Centre make assessments to be paid by persons or entities to which Part 1 applies, based on the amount of certain expenses incurred by the Centre, and to authorize the Governor in Council to make regulations respecting those assessments;
(c) amend the definitions of designated information to include certain information associated with virtual currency transactions and widely held or publicly traded trusts that the Centre can disclose to law enforcement or other governmental bodies;
(d) change the maximum penalties for summary conviction offences;
(e) expand the list of persons or entities that are not eligible for registration with the Centre; and
(f) make other technical amendments.
Division 7 of Part 4 enacts the Retail Payment Activities Act, which establishes an oversight framework for retail payment activities. Among other things, that Act requires certain payment service providers to identify and mitigate operational risks, safeguard end-user funds and register with the Bank of Canada. That Act also provides the Minister of Finance with powers to address risks related to national security that could be posed by payment service providers. This Division also makes related amendments to the Canada Deposit Insurance Corporation Act, the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, the Financial Consumer Agency of Canada Act and the Payment Card Networks Act.
Division 8 of Part 4 amends the Pension Benefits Standards Act, 1985 to establish new requirements and grant new regulation-making powers to the Governor in Council with respect to negotiated contribution plans.
Division 9 of Part 4 amends the First Nations Fiscal Management Act to allow First Nations that are borrowing members of the First Nations Finance Authority to assign their rights to certain revenues payable by Her Majesty in right of Canada, for the purpose of securing financing for that Authority’s borrowing members.
Division 10 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to, among other things, increase the maximum amount of a fiscal stabilization payment that may be made to a province and to make technical changes to the calculation of fiscal stabilization payments.
Division 11 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories.
Division 12 of Part 4 authorizes payments to be made out of the Consolidated Revenue Fund in relation to Canada’s COVID-19 immunization plan.
Division 13 of Part 4 authorizes payments to be made out of the Consolidated Revenue Fund in relation to infrastructure and amends the heading of Part 9 of the Keeping Canada’s Economy and Jobs Growing Act.
Division 14 of Part 4 authorizes amounts to be paid out of the Consolidated Revenue Fund, to a maximum total amount of $3,056,491,000, for annual payments to Newfoundland and Labrador in accordance with the terms and conditions of the Hibernia Dividend Backed Annuity Agreement.
Division 15 of Part 4 amends the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act to authorize the Minister of Finance to make an additional fiscal equalization offset payment to Nova Scotia for the 2020–2021 fiscal year and to extend that Minister’s authority to make additional fiscal equalization offset payments to Nova Scotia until March 31, 2023.
Division 16 of Part 4 amends the Telecommunications Act to provide that decisions made by the Canadian Radio-television and Telecommunications Commission on whether or not to allocate funding to expand access to telecommunications services in underserved areas are not subject to review under section 12 or 62 of that Act but are subject to review by the Commission on its own initiative. It also amends that Act to provide for the exchange of information within the federal government and with provincial governments for the purpose of coordinating financial support for access to telecommunications services in underserved areas.
Division 17 of Part 4 amends the Canada Small Business Financing Act to, among other things,
(a) specify that lines of credit are loans;
(b) set a limit on the liability of the Minister of Small Business and Tourism in respect of each lender for lines of credit;
(c) remove the restriction excluding not-for-profit businesses, charitable businesses and businesses having as their principal object the furtherance of a religious purpose as eligible borrowers;
(d) increase the maximum amount of all loans that may be made in relation to a borrower under that Act; and
(e) provide that lesser maximum loan amounts may be prescribed by regulation for loans other than lines of credit, lines of credit and prescribed classes of loans.
Division 18 of Part 4 amends the Customs Act to change certain rules respecting the correction of declarations made under section 32.‍2 of that Act, the payment of interest due to Her Majesty and securities required under that Act, and to define the expression “sold for export to Canada” for the purposes of Part III of that Act.
Division 19 of Part 4 amends the Canada–United States–Mexico Agreement Implementation Act to require the concurrence of the Minister of Finance when the Minister designated for the purposes of section 16 of that Act appoints panellists and committee members and proposes the names of individuals for rosters under Chapter 10 of the Canada–United States–Mexico Agreement.
Division 20 of Part 4 amends Part 5 of the Department of Employment and Social Development Act to make certain reforms to the Social Security Tribunal, including
(a) changing the criteria for granting leave to appeal and introducing a de novo model for appeals of decisions of the Income Security Section at the Appeal Division;
(b) giving the Governor in Council the authority to prescribe the circumstances in which hearings may be held in private; and
(c) giving the Chairperson of the Social Security Tribunal the authority to make rules of procedure governing appeals.
Division 21 of Part 4 amends the definition of “previous contractor” in Part I of the Canada Labour Code in order to extend equal remuneration protection to employees who are covered by a collective agreement and who work for an employer that
(a) provides services at an airport to another employer in the air transportation industry; or
(b) provides services to another employer in another industry and at other locations that may be prescribed by regulation.
Division 22 of Part 4 amends Part III of the Canada Labour Code to establish a federal minimum wage of $15 per hour and to provide that if the minimum wage of a province or territory is higher than the federal minimum wage, the employer is to pay a minimum wage that is not less than that higher minimum wage. It also provides that, except in certain circumstances, the federal minimum wage per hour is to be adjusted upwards annually on the basis of the Consumer Price Index for Canada.
Division 23 of Part 4 amends the provisions of the Canada Labour Code respecting leave related to the death or disappearance of a child in cases in which it is probable that the child died or disappeared as a result of a crime, in order to, among other things,
(a) increase the maximum length of leave for a parent of a child who has disappeared from 52 weeks to 104 weeks;
(b) extend eligibility to parents of children who are 18 years of age or older but under 25 years of age; and
(c) limit the exception that applies in the case of a parent of a child who has died as a result of a crime if it is probable that the child was a party to the crime so that the exception applies only with respect to a child who is 14 years of age or older.
Division 24 of Part 4 authorizes the Minister of Employment and Social Development to make a one-time payment to Quebec for the purpose of offsetting some of the costs of aligning the Quebec Parental Insurance Plan with temporary measures set out in Part VIII.‍5 of the Employment Insurance Act.
Division 25 of Part 4 amends the Judges Act to provide that, if the Canadian Judicial Council recommends that a judge be removed from judicial office, the time counted towards the judge’s pension entitlements will be frozen and their pension contributions will be suspended, as of the day on which the recommendation is made. If the recommendation is rejected, the judge’s pension contributions will resume, the time counted towards their pension entitlement will include the suspension period and the judge will be required to make all the contributions that would have been required had the contributions never been suspended.
Division 26 of Part 4 amends the Federal Courts Act and the Tax Court of Canada Act to increase the number of judges for the Federal Court of Appeal by one and the number of judges for the Tax Court of Canada by two. It also amends the Judges Act to authorize the salary for the new Associate Chief Justice for the Trial Division of the Supreme Court of Newfoundland and Labrador and the salaries for the following new judges: five judges for the Ontario Superior Court of Justice, two judges for the Supreme Court of British Columbia and two judges for the Court of Queen’s Bench for Saskatchewan.
Division 27 of Part 4 amends the National Research Council Act to provide the National Research Council of Canada with the authority to engage in the production of “drugs” or “devices”, as those terms are defined in the Food and Drugs Act, for the purpose of protecting or improving public health. It also amends that Act to provide authority for the incorporation of corporations and the acquisition of shares in corporations.
Division 28 of Part 4 amends the Department of Employment and Social Development Act in relation to the collection and use of Social Insurance Numbers by the Minister of Labour.
Division 29 of Part 4 amends the Canada Student Loans Act to provide that, during the period that begins on April 1, 2021 and ends on March 31, 2023, no interest is payable by a borrower on a guaranteed student loan.
It also amends the Canada Student Financial Assistance Act to provide that, during the period that begins on April 1, 2021 and ends on March 31, 2023, no interest is payable by a borrower on a student loan.
Finally, it amends the Apprentice Loans Act to provide that, during the period that begins on April 1, 2021 and ends on March 31, 2023, no interest is payable by a borrower on an apprentice loan.
Division 30 of Part 4 confirms the validity of certain regulations in relation to the cancellation or postponement of certain First Nations elections.
Division 31 of Part 4 amends the Old Age Security Act to increase the Old Age Security pension payable to individuals aged 75 and over by 10%. It also provides that any amount payable in relation to a program to provide a one-time payment of $500 to pensioners who are 75 years of age or older may be paid out of the Consolidated Revenue Fund.
Division 32 of Part 4 amends the Public Service Employment Act to, among other things,
(a) require that the establishment and review of qualification standards and the use of assessment methods in respect of appointments include an evaluation of whether there are biases or barriers that disadvantage persons belonging to any equity-seeking group;
(b) provide that audits and investigations may include the determination of whether there are biases or barriers that disadvantage persons belonging to any equity-seeking group; and
(c) give permanent residents the same preference as Canadian citizens in external advertised appointment processes.
Division 33 of Part 4 authorizes the making of payments to the provinces for early learning and child care for the fiscal year beginning on April 1, 2021.
Division 34 of Part 4 amends the Canada Recovery Benefits Act to, among other things,
(a) provide that the maximum number of two-week periods in respect of which a Canada recovery benefit is payable is 25;
(b) reduce the amount of a Canada recovery benefit for a week to $300 in certain circumstances;
(c) provide that certain persons who were paid benefits under the Employment Insurance Act are eligible to be paid a Canada recovery benefit in certain circumstances;
(d) provide that the maximum number of weeks in respect of which a Canada recovery caregiving benefit is payable is 42; and
(e) provide that the Governor in Council may, by regulation, on the recommendation of the Minister of Employment and Social Development and the Minister of Finance, amend certain provisions of that Act to replace the date of September 25, 2021 by a date not later than November 20, 2021.
It also amends the Canada Labour Code to provide that the maximum number of weeks of leave for COVID-19 related caregiving responsibilities is 42.
Finally, it repeals provisions of the Canada Recovery Benefits Regulations and the Canada Labour Standards Regulations.
Division 35 of Part 4 amends the Employment Insurance Act to, among other things,
(a) facilitate access to unemployment benefits for a period of one year by
(i) reducing the number of hours of insurable employment required to qualify for unemployment benefits to a national threshold of 420 hours,
(ii) reducing the amount of earnings from self-employment that a self-employed person is required to have to be eligible to access special unemployment benefits,
(iii) providing that only a claimant’s most recent separation from employment will be considered in determining whether they qualify for unemployment benefits,
(iv) ensuring that earnings paid to a person because of the complete severance of their relationship with their former employer do not extend the person’s benefit period, and
(v) providing for an increase in the maximum number of weeks for which regular unemployment benefits may be paid to a seasonal worker if certain conditions are met; and
(b) extend the maximum number of weeks for which benefits may be paid because of a prescribed illness, injury or quarantine from 15 to 26.
It also amends the Canada Labour Code to, among other things, extend to 27 the maximum number of weeks to which an employee is entitled for a medical leave of absence from employment.
It also amends the Employment Insurance Regulations to, among other things, ensure that, for a period of one year, earnings paid to a person because of the complete severance of their relationship with their former employer do not extend the person’s benefit period or delay payment of benefits to the person.
Finally, it amends the Employment Insurance (Fishing) Regulations to, among other things, reduce, for a period of one year, the amount of earnings that a fisher is required to have to qualify for unemployment benefits.
Division 36 of Part 4 amends the Canada Elections Act to provide that the offences related to the prohibition on making or publishing certain false statements with the intention of affecting the results of an election require that the person or the entity making or publishing the statement knows that the statement in question is false.

Budget Implementation Act, 2021, No. 1

[Matt Jeneroux, Conservative, Edmonton Riverbend, AB]

Madam Speaker, it is great to see my friend and neighbour in the Valour Building here in Ottawa. I had an opportunity to see him just this week. It is refreshing to start to be able to see more people around this place.

The member raises some great questions. The important thing to remember, and what he and I often talk about, is that there are a lot of partisan lines drawn in this place. It is unfortunate at times, because I think we do have a lot in common. We could all learn from each other, no matter what part of the country we come from, no matter what political beliefs we have. There are always opportunities to grow. He is a perfect example of someone I have learned a lot from.

[Marwan Tabbara, Liberal, Kitchener South—Hespeler, ON]

Madam Speaker, I just want to share a story and ask the member a question.

I went to a Catholic high school but grew up in a Muslim household. I remember taking a world religions class. It talked about all the religions of the world. It was a great course to introduce students to a lot of different ethnicities, religions and backgrounds. When I was in that high school, I can say without a doubt that I did not experience Islamophobia one bit. However, after 9/11, this has accelerated and brought Islamophobia and the fear of others into the limelight.

Would my hon. colleague agree that these types of education courses in certain particular schools would help alleviate Islamophobia?

[Matt Jeneroux, Conservative, Edmonton Riverbend, AB]

Madam Speaker, it is great to see my friend joining us here in the chamber today.

Education is, of course, a very important aspect. I think of my friend who works in my constituency office. She is scared to go out in public to a train station where other members of her faith have been attacked and have had their head scarves pulled off. To me, that means something is wrong.

Together, members from all parties could help to raise that issue more. I can only think that this would help fight the fact that Islamophobia is real and it does exist in our communities here in Canada.

[Gary Anandasangaree, Liberal, Parliamentary Secretary to the Minister of Crown-Indigenous Relations]

Madam Speaker, I want to begin by acknowledging that I am speaking to members from Scarborough—Rouge Park, the traditional lands of many indigenous nations, most recently of the Mississaugas of the Credit. I will be speaking in support of Bill C-30, an act to implement certain provisions of the budget tabled in Parliament on April 19, 2021.

Before I go deeper into the budget, I want to reflect on the past few weeks. It has been a difficult few weeks for many in our country, and I think it is safe to say that our hearts ache on a number of different fronts.

First and foremost, learning of the graves of 215 children in Kamloops has really opened existing wounds and has shaken us up in a way things have rarely shaken us. This is a moment in time when all of us need to come together and ensure that there is justice, accountability and reflection. There is also a real commitment to ensure that all of the 94 calls to action from the Truth and Reconciliation Commission report are implemented.

There are sadly going to be other findings along the way, and I think in order for us to have closure, in order for us to truly live up to the past and move forward, we need to support indigenous-led initiatives that will commemorate and remember, and that will ensure that the children are brought home. I send my heartfelt condolences to the Tk'emlúps te Secwépemc people and I want to assure them that I, along with my colleagues in the House, will continue to work to support them and others in these efforts.

Just last week, I sadly attended another memorial, in London, Ontario, to pay respects to the Afzaal family. I was joined by members from all parties and leaders from across different levels of government, but most importantly the members of the Muslim community in London.

The Afzaal family were walking, like most of us have relearned to do over the past 18 months or so. They were going on an evening walk and they were sadly mowed down by a terrorist, by someone who espoused so much hate. I do not even know if I could fathom the level of hate this individual had to do this to this family, but more broadly, to attack us as Canadians. When we see an attack on one individual community or family, it really is an attack on all of us. It is an attack on the values that we espouse.

Sadly, it did not stop there. We know that incidents of Islamophobia have been on the rise exponentially over the past several days. We have seen incidents in Edmonton, as my friend from Edmonton Riverbend just referenced. We have seen daily microaggressions toward many friends, colleagues and others we may have worked with. This is a real moment for us to reflect on the level of hate speech, the level of hate propaganda on social media. We know that incidents of anti-Semitism are on the rise.

This is a moment for us to reflect and make sure that we do better and we collectively work together, that we do not use race and these differences as wedge issues, but rather as issues that we can all come together to fight against as a common good. I sincerely hope that we have turned the page in our Parliament where we can do that. I hope to work across the aisle with my friends opposite to do that.

On a very personal note, I must thank all those colleagues who are not going to be running again in the next election. Most importantly, I want to acknowledge and thank my good friend from Mississauga—Malton, the former minister of innovation, for his extraordinary guidance for me personally and the doors that he opened for me to ensure my success. I want to pay particular respect and thank him and his extraordinary family, Bram, Kirpa, Nanki, Poppa Bains and Momma Bains, for all they have done.

In his speech, he reflected on the issue of identity, on the issue of being Sikh and being able to practise his faith and live day to day as a Sikh with enormous and extraordinary challenges, and yet he has overcome so many and has led us in ways that I do not have time to describe here.

I do want to get to the budget, and I want to talk about something that has been very important for the people of Scarborough. Scarborough region used to be its own municipality prior to amalgamation with the broader city of Toronto. We have a population of roughly 630,000 people. We are represented by six parliamentarians; we call them the Scarborough caucus. We have set out since 2015 to prioritize one singular ask, which is additional support for transit.

The Scarborough region has not had any higher levels of transit built in a generation. The last project, the rapid transit, the LRT, is coming to an end in 2023. It is broken down. It is far past its best-before date, and it is fair to say that it is not serving the people of Scarborough.

In 2015, Scarborough Agincourt was represented by Arnold Chan. We got together and said we absolutely needed to make sure that we built higher orders of transit. At that time, the singular project that was in the pipeline, with almost a 10-year debate behind it, was the Scarborough subway extension. It was initially a three-stop subway. It became a four-stop subway, then a two-stop subway, and finally here we are today and we were recently able to announce a federal investment of $2.25 billion into a three-stop line, which will start construction before the end of the year, and we are hopeful that it will be constructed by 2030. That is the timeline that has been provided.

This is a game-changer. This is very important, and this is an important investment in the people of Scarborough, all the hard-working people. Scarborough had one of the most affected populations during the COVID-19 pandemic. We have had so many issues of riders, essential workers, going downtown in crammed buses and being affected disproportionately to the population. I believe this is a very important investment.

As much as this is important, this is not the end for us. Scarborough as a region will require additional supports in terms of infrastructure, and that is why this budget is so important, as it outlines a mechanism through the permanent public transit funding that would enable places like Scarborough to build. I am looking forward to supporting the construction of the Eglinton East LRT as the next project.

I look forward to the questions and answers today.

[Matthew Green, NDP, Hamilton Centre, ON]

Madam Speaker, we heard the hon. member reference the atrocities committed across these lands under the guise of residential schools and we know [Technical difficulty—Editor] from future generations from their lands. Near me, at Six Nations territory, the Haudenosaunee Confederacy council has called for a moratorium on all developments on disputed territories, and yet the government refuses to come back to the negotiating table with the hereditary chiefs.

When will the hon. member and his government finally get back to the table with the Haudenosaunee Confederacy council and honour the request for a moratorium on development?

[Gary Anandasangaree, Liberal, Scarborough—Rouge Park, ON]

Madam Speaker, I want to note that the one thing I did not mention is that Bill C-15 passed through the Senate this week, which is the United Nations Declaration on the Rights of Indigenous Peoples. It has clearly outlined many of the issues that my friend opposite talked about. The declaration offers us guidance regarding how we engage on a nation-to-nation basis with indigenous people. I know that, with respect to his particular concern, we will continue to work with all of the parties to come to a solution on the dispute that he referenced.

[Adam Vaughan, Liberal, Parliamentary Secretary to the Minister of Families]

Madam Speaker, I also heard the good words from our colleague from Alberta in response to a change of position regarding Motion No. 103. The very aggressive and quite frankly dangerous words that were shared around the time of that debate put a number of members of this Parliament in a very precarious place in their private life.

Right now I represent the oldest Chinatown in Toronto. The member represents some of the newer communities of the Chinese Canadian settlement, but the language around China has taken on a very similar tone to the language around Muslims in this Parliament. I know from talking to community leaders and individuals in my riding that anti-Asian hate crime is rising as China is singled out for a whole series of challenges. I wonder if my colleague could talk about the impact some of that rhetoric around China is having on Chinese Canadians in our communities.

[Gary Anandasangaree, Liberal, Scarborough—Rouge Park, ON]

Madam Speaker, when we were developing the anti-racism strategy in 2019, we realized that racism has a different impact on different communities, and anti-Asian racism is one that has historically, whether through the head tax or other forms of indentured labour to bring people of Chinese origin into Canada to work, had a disparate impact on the Asian community. I know language is important and as we continuously and rightfully criticize China on a number of issues, we have to differentiate between the state and the people. I think that is sometimes lost here and I hope members will be much more careful with the language that is used.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Madam Speaker, when it comes to Bill C-30, there are a lot of measures in it for Canadians that have to be passed in order to get us through the rest of this pandemic. I wonder if the parliamentary secretary can give his feedback on how important he thinks it is, now more than ever, to make sure this bill passes as quickly as possible.

[Gary Anandasangaree, Liberal, Scarborough—Rouge Park, ON]

Madam Speaker, I think there is an urgency here, especially with respect to the supports to individuals and small businesses. I know many of the small businesses in my community are struggling. Although we are on the cusp of opening up in phases, they are really behind with respect to rent and other financial needs, so we really need to get this budget implementation act through in the next couple of days for this to have a meaningful impact on Canadians.

[Kevin Lamoureux, Liberal, Parliamentary Secretary to the President of the Queen’s Privy Council for Canada and Minister of Intergovernmental Affairs and to the Leader of the Government in the House of Commons]

Madam Speaker, I wonder if my colleague could provide his thoughts on the importance of passing this legislation and other progressive pieces of legislation over the next few days and how Canadians would benefit from such.

[Gary Anandasangaree, Liberal, Scarborough—Rouge Park, ON]

Madam Speaker, this is important legislation, as is Bill C-12, Bill C-10 and Bill C-6. They contain important value-based measures for Canadians that we need to pass before we rise for the summer.

The House resumed consideration of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, as reported (with amendments) from the committee, and of Motion No. 2.

[Richard Bragdon, Conservative, Tobique—Mactaquac, NB]

Madam Speaker, I rise today to speak to Bill C-30, an act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures.

Canadians have been hit very hard over the past year and a half because of the global pandemic, and many have lost jobs or had hours reduced. Some have had time off work to care for loved ones. Sectors, such as tourism and retail, have been hit especially hard.

After going years since the last budget, Canadians were hoping to see some leadership from the Liberal government, and perhaps a clear direction and a path forward as we move closer to putting the pandemic behind us. Instead, Canadians were presented with a budget that was big on promises and very low on substance. Instead of a concrete plan of investment, increased economic activity and a pathway toward economic recovery and reopening, Canadians were presented with a collection of the greatest hits of past Liberal promises, which have never been delivered on to this day. The government has been high on rhetoric and low on results. Canada has a great story to tell, and we should have a government that is willing to do the work to put Canada in a position to prosper as we transition out of the pandemic.

In the early weeks of the pandemic when Canadians were facing tremendous uncertainty, I took a drive through the beautiful riding of Tobique—Mactaquac in western New Brunswick. During the drive, I remember reflecting on what a difficult time Canadians were facing, some even more than others, and how many sectors were affected by the devastating effects of the pandemic. Some were fully shut down. Others were facing tremendous uncertainty. The headwinds of this unprecedented circumstance were truly overwhelming for many parts of the world, and Canada was no exception.

As I was driving through my riding that day in the spring of last year, something caught my eye, and it left a deep impression on me. I still reflect upon it to this day on occasion. I come from a large rural riding, a farming and agricultural riding, that plays a tremendous role in our local economy. Particularly, I come from potato-growing country. In fact, part of my riding is known as the french fry capital of the world, and I must confess that my physique sometimes portrays that. It is a bit of a weakness. We do have great potatoes, meat and beef in my riding.

This, in turn, drives many other sectors in our region, such as trucking and manufacturing, and our processing facilities. While much of our lives were shut down and despite the great uncertainty, fear and anxiety, some sectors kept going. even in the face of great uncertainty. They kept doing what they needed to do in the face of unprecedented obstacles.

What I observed that day last year left an imprint on me: I saw farmers once again, in the spring, going out into their fields to plant seed in the ground. They did not know what the market would be like and they were not sure about the demand, but they got up and went to sow seed into the soil. They kept doing what they knew they could do, and entrusted things they were not sure about to what would come and who could be trusted to take care of them.

Through faith, through hard work and through pure tenacity, many farmers in my region faced the headwinds of uncertainty head-on, and I drew inspiration from that. I thought that if the farmers can keep doing what they know is right to do in the face of uncertainty, all of us as Canadians can draw inspiration from that and keep doing the things we know are right to do, even though we are not sure what the ultimate outcome may be.

I am glad to report that in my region several sectors kept going. Truckers kept moving their goods, farmers kept planting their seeds and the processors kept processing. The demand for food has remained.

I think this has taught us all a significant lesson that we need to reflect upon: Now is the time for Canada to be positioned to take advantage of a post-COVID world. Now is the time for Canada to make the decisions that state clearly that we believe in ourselves and we believe in our potential as a country to move past COVID-19. This is a time when we can show the strength and fortitude that I saw in the producers, truckers and first responders of my region and that we have seen throughout this entire country. Now is the time to build with the future in mind. Rather than continually speaking to the perils and the overwhelming challenges that we face, let us as parliamentarians and as a collective body in the House speak to our potential as a country.

The world wants to do business with Canada. The world likes Canada and the world sees our potential, and I think often more than what we may see in ourselves. We need the leadership here at home to say that Canada can become even more than what it has ever been. Canada can be positioned to thrive and prosper for generations to come if we make decisions to prioritize Canadian industry, Canadian entrepreneurship, Canadian technology, Canadian resources and Canadian know-how. Our greatest asset is our people, and the more we can empower our people and allow them to do what they do best, the more Canada will be positioned to thrive, grow and prosper on the other side of the pandemic.

I speak with faith and optimism because of what I have witnessed at home and what I have heard from across the country: Canadians rose to the occasion in the face of great uncertainty. What we need now is a government that will respond in kind and say that it trusts Canadians to do what only Canadians can do and in a way that only Canadians can do it, that is, rise to face the challenges of this moment.

Today I stand before the House with a great deal of gratitude in my heart for what I have witnessed in people and what I see in Canadians. I also stand before the House with a challenge for each of us. We should draw inspiration from those we work with, those we have witnessed on the front lines and those who have kept doing tremendous things when they were facing overwhelming odds and obstacles. I feel we can even draw inspiration from our very own coat of arms, which says, “They desire a better country.” That is in our coat of arms.

In this post-COVID time when we move beyond the pandemic and get to the other side of it, why not desire an even better country to hand to future generations? Let us make decisions to invest in our people and entrust our people, and make the decisions we need in order to secure our future in a way that will make Canada sustainable for generations to come.

How do we do that? We do it by maximizing the areas that we do and know so well, whether it is in agriculture, where we grow some of the best and finest foods in the world; in energy, where we have the most environmentally regulated and sustainable energy resources in the world and where we treat ethically the people who produce and work in its sectors; or in our technological fields, which are advanced. We have amazing potential, and I am speaking to it today.

[Adam Vaughan, Liberal, Parliamentary Secretary to the Minister of Families]

Madam Speaker, I do not want to get in the way of the member opposite's optimism. I think we all believe that this issue is critically important. However, I will note that yesterday, my family buried an uncle who passed away from COVID this week. His wife, who is even more frail that he was and is still in hospital, has not been told she has lost her husband. The contact tracing shows that COVID came through the health care workers in the family, who continue to battle on the front lines even though the vaccination rates are brilliant and we are leading in the G7 and the G20 on the first dose and are closing in on the second dose. All of these circumstances have to be dealt with, and I would really caution the member opposite not to speak as if the crisis is over, because in many, many communities it quite frankly is not over.

Since he spoke to the future and to the budget, I have one question for him. People tell us to invest in the people, invest in our sectors and invest in the economy. It is invest, invest, invest. However, all we hear from the Conservatives is cut, cut, cut. How do we invest and cut at the same time?