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

[Richard Lehoux, Conservative, Beauce, QC]

Mr. Speaker, I am pleased to rise in the House today to speak to budget 2021.

As I always remind my constituents, I am Beauce's representative in Ottawa, not Ottawa's representative in Beauce. That is why I would like to share with the House my many concerns about this budget and the changes that I would like to see made for my constituents and all Canadians.

The fact that the government took two years to announce its budget is unbelievable. One would think that, since the budget took two full years to develop, it would not have so many glaring problems, but it is important to remember that this government is constantly embroiled in scandal and other types of distractions.

Since coming to Ottawa during the last election, I have seen how complicated it is to work in federal politics. Everything moves at a snail's pace. It is extremely discouraging to have such good intentions but to feel as though this government never makes any progress.

As the associate shadow minister for rural economic development, I examined the budget carefully, and there are many things I would like to talk about today.

I would like to start by talking about the labour shortage that is affecting Quebec businesses. Business people across the country have found very creative ways to keep their businesses afloat during these uncertain times. Unfortunately, in rural areas, even before the pandemic, it has always been extremely difficult to fill all the available positions. The government should expand and enhance the existing temporary and seasonal worker programs to help fill the gap for these businesses.

The government also needs to cut the red tape associated with hiring. In some cases, businesses have to deal with three different departments to bring in the workers they themselves recruited in foreign countries. Current departmental wait times are destroying our businesses. The government cannot keep using the pandemic as an excuse. It is time for these ministers to stop gearing up for their next election campaign and start getting to work on these files.

Secondly, I want to talk about something that I have been passionate about for many years and that is public transportation in rural areas. The problem is that the money is simply not there. When the government promises to provide funding to the provinces, most of that funding ends up in major urban centres. With the population aging, keeping seniors in their rural municipalities could be easier with access to a public transportation system that would give them greater autonomy. In the absence of such transportation services, seniors choose to move closer to hospitals and health care centres for a better sense of security.

We see the same thing with newcomers. They also need transportation. In the context of a labour shortage, many businesses are recruiting foreign workers. It is the employer's responsibility to secure transportation to the workplace for employees with temporary work permits. However, these employee have no means of transportation to get to medical appointments, the pharmacy or the grocery store.

Public transportation in rural areas would help these workers and their families better integrate into their host communities. Without public transportation, students have no choice but to own a vehicle, carpool when possible, or live near post-secondary institutions, which are often located in major cities. For rural areas where about 20% of the Canadian population lives, a per capita contribution is not appropriate. Commuting distance should be a criterion for contribution. This approach would support the provision of transportation services in rural areas.

I would now like to quickly address a fairness issue that is not mentioned at all in this budget. It involves the current state of the Income Tax Act when it comes to the transfer of a family business. Currently, the reality for business owners is that it costs them more in taxes to sell their business to a family member than to sell it to a third party.

The current act unjustifiedly disadvantages operators who wish to pass on their family business to their daughter or son, leaving owners to decide whether to keep their life's work in the family or sell it to the highest bidder.

As everyone knows, Beauce is all about small business, and I would like to share an example from my riding. Eddy Berthiaume of Les Escaliers de Beauce in Saint-Elzéar was forced to make the difficult decision I just explained to the House. As the owner of half the business, Eddy is a hard worker who devoted years and years to building his business. When he was ready to retire, he decided to sell his shares in the family business to his children. Unfortunately, he was unfairly forced to pay thousands of dollars in transfer fees.

The worst part is that his business partner sold his half of the business to a third party and had to pay next to nothing in taxes. Why is that unfair? That is just one of many examples of how the government is leaving this country's small businesses out in the cold. We do not need a government that is willing to grant exemptions to some Canadians while penalizing hard-working families like the Berthiaumes.

I therefore hope all parties in the House will support the Conservative Party when it is time to vote on Bill C-208 tomorrow.

I now want to talk about high-speed Internet access and, in particular, the quality of cellular coverage in rural parts of Canada. This is the biggest problem that continues to put rural and remote communities at a disadvantage.

More and more Canadians are required to work and learn from home, so stable and reliable Internet and cellular connections are crucial. The Liberal government has completely bungled this issue, which has lagged for years, through five different programs and three departments.

Fortunately for Quebeckers, our provincial government presented a real plan with dates and objectives to get all homes connected by the end of 2022. The federal plan was so bad that the province implemented its own plan and simply asked the federal government to share the costs. Other parts of Canada are unfortunately quite far behind. We do not need more talk. We need action on this urgent issue.

Budget 2021 does not contain a single initiative to help improve cellular networks in rural areas. In some parts of my riding, people are finally getting access to a decent Internet connection. However, if they walk five minutes down the road, they lose any reliable connection to the cellular network, which makes no sense.

When can we finally hope to have a plan that works from this government to connect all Canadians in rural areas? We need the government to show leadership. It cannot continue to sit on the sidelines and wait for the big telecoms to take the initiative and solve this problem.

Another file that I am very passionate about is our agriculture and agri-food sector, a very important part of Canada's rural economy. This sector has been neglected by the Liberal government for years. To improve the economic development of Canada's rural areas, it is essential that the government help fund not just farmers on the ground, but the entire food chain.

When I was the associate shadow minister for agriculture and agri-food for the Conservative Party, I tried to get the minister to listen to me, but it seems that her hands are tied by a Prime Minister who does not believe in this sector. I still sit on the Standing Committee on Agriculture and Agri-Food, which released a complete report on business risk management programs. Unfortunately, nothing has changed.

It is essential to improve the business risk management programs for agricultural producers. The minister proposed a few changes to the program on condition that the provinces and territories share the cost. Unfortunately, some provinces cannot do that right now because of budget constraints. The minister is probably happy to wash her hands of it and say that she tried. However, agriculture and agri-food need to be considered as a real driver of Canada's economic recovery.

In closing, this budget is nothing more than a campaign tool for the Liberals, who are throwing money around without a real plan. I hope that, before the next election, Canadians will clearly see that the Liberals are just trying to buy votes with this budget.

[Francis Drouin, Liberal, Glengarry—Prescott—Russell, ON]

Mr. Speaker, I would like to thank my colleague, with whom I have the pleasure of serving on the Standing Committee on Agriculture and Agri-Food.

I would invite him to consult page 22 of the budget, which sets out $1 billion more than what was already announced in budget 2019. He can tell his constituents that there is plenty of money allocated to Internet access.

I would like to know whether my colleague supports the measure for supply-managed processors, for whom the government announced nearly $300 million in the budget. Is he for or against that measure?

[Richard Lehoux, Conservative, Beauce, QC]

Mr. Speaker, I thank my colleague.

The answer to the first question is yes. I did see the billion dollars, but I think that Quebec's announcement last March must have nudged Ottawa to get it to move faster on this issue.

I agree with my colleague that Internet access will be resolved for us in Quebec, but elsewhere in Canada there are still serious problems to overcome. In my view, it is mostly the cellphone coverage issue that still has to be worked out.

As for providing assistance to food processors, I support that measure, because when I speak of the whole agri-food sector chain, food processors are definitely part of that.

It is an important measure, but I think the message we send should be more—

[The Deputy Speaker, Conservative, Bruce Stanton]

Order. The hon. member for Lac-Saint-Jean.

[Alexis Brunelle-Duceppe, Bloc, Lac-Saint-Jean, QC]

Mr. Speaker, I thank my colleague from Beauce.

I am very fond of my colleague, and one part of his speech interested me in particular, namely where he spoke of public transportation in rural areas. It is an issue that also affects my riding of Lac-Saint-Jean.

What is his vision and how will he put solutions on the table?

[Richard Lehoux, Conservative, Beauce, QC]

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

This is an issue that has always been close to my heart in my former capacity as an elected municipal official.

I think that all of Canada needs better service in rural areas. This will require dedicated funding for the development of public transportation in rural areas across Canada. That will take a clear signal from the government.

Yes, it is important to have funding for public transit, but there are also significant needs in public transportation.

[Alexandre Boulerice, NDP, Rosemont—La Petite-Patrie, QC]

Mr. Speaker, I thank my colleague for his speech.

In the last budget, the Liberals presented child care services as a key measure for economic recovery. Obviously, as Quebeckers, we have seen the success of the network of child care centres and know that it is a good idea.

Given that the Liberals first made this promise in 1993, does my colleague believe it?

[Richard Lehoux, Conservative, Beauce, QC]

Mr. Speaker, I thank my colleague from Rosemont—La Petite-Patrie for his question.

I do believe it, but within a five-year time frame. When we look at what has been implemented in Quebec, that took 20 years, and there are still some adjustments to be made, so there are some grounds for skepticism.

[James Cumming, Conservative, Edmonton Centre, AB]

Mr. Speaker, within the budget did the member for Beauce see any specific strategies about growing the agri-food industry and gaining more market share throughout the world?

[Richard Lehoux, Conservative, Beauce, QC]

Mr. Speaker, I thank the member for Edmonton Centre for his question.

From my reading of the budget, I did not see much to stimulate the growth of the agri-food sector in any way that would really help expand our export markets.

Canada is an agri-food exporter, and the budget should have included concrete measures to capitalize on the margins that we do have in Canadian agri-food to export, but unfortunately they just were not there.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, I have a brief question.

In his question, the hon. member for Rosemont—La Petite-Patrie forgot that the Conservatives, the NDP and the Bloc Québécois are responsible for the fact that the child care program was cancelled by the Harper government, following the promises and contracts with 10 provinces under the Paul Martin minority government.

[Richard Lehoux, Conservative, Beauce, QC]

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

I cannot look back, because I was not here at the time. I cannot comment on that issue, but I do think it is up to the provinces to bring in those programs. We have to consider all jurisdictional issues.

[Francis Drouin, Liberal, Glengarry—Prescott—Russell, ON]

Mr. Speaker, I am pleased to rise in the House to speak to Bill C-30, budget implementation act, 2021, no. 1, introduced by my colleague the Minister of Finance. This is a first in Canadian history and I think it deserves to be acknowledged once again, as many members of the House already have. As the first woman to introduce a budget implementation bill in the House, the finance minister has broken down another barrier and inspired young girls in the process.

The budget essentially has three main themes. First, since March 2020, our objective has been to help Canadians get through the pandemic. Second, we want to help build a bridge to help SMEs get through the pandemic, since many small and medium-sized businesses have had to close their doors because of lockdown measures. Third, once the pandemic is over, we want a fair, equitable and green economic recovery. My speech today will address these three themes.

The objective of budget 2021 is obviously to help Canadians, for example through programs like the Canada emergency benefit or the Canada emergency wage subsidy.

Many members know that workers have unfortunately lost their jobs as a result of lockdown measures or because schools are closed and they need to stay home with their kids. A number of measures in budget 2021 will be extended until September to help Canadians through the crisis.

I just mentioned the Canada emergency wage subsidy. I have spoken with several business owners who were calling for this benefit to be extended beyond June 2021. It has been extended until September 25. This is good news for our small businesses, which have done an outstanding job of adapting and finding new ways to serve their customers.

I want to take a moment to commend the Prescott-Russell Community Development Corporation for the work it has done through the minister responsible for economic development. The corporation gave subsidies of up to $20,000 to help businesses adapt to the digital economy and develop an online presence, allowing residents to purchase products and services. Congratulations to everyone who made this happen.

As I mentioned earlier, the Canada emergency wage subsidy will be extended to September 25.

Regarding help for businesses that had to close down, we also extended the rent subsidy program. It has been so important for many of those businesses that are either paying rent or a mortgage but are forced to be closed. I think about hair salons that, in some parts of Ontario, have not opened in over a year. One can tell the region somebody comes from by the type of haircut they have. Some people have very long hair right now. Needless to say, these salons are an important part of our economy and I am glad we are helping them with the rent support program.

The CEBA loan was also extended. It has helped many businesses in my riding. Businesses can apply for up to $60,000, and if they reimburse it prior to a certain date, they can get access to a $20,000 grant.

Now, here are some of the measures we have outlined in budget 2021.

Fair, equitable and green economic recovery was one of the main themes of this budget. I am thinking primarily of child care. If we want a strong economy and economic recovery, we need to make sure that women participate equitably in our economy.

It is true that promises have been made before—some were even made when I was 7, apparently. The Prime Minister and the Minister of Finance are determined to ensure that this program is implemented once and for all. I hope we will have all-party support, as this is a very important measure.

When I was young, I could easily visit my grandmother, whose house was just behind ours. My mother had to go back to work after only three months of maternity leave. Not every parent has the option of having a family member look after their children. That is why access to child care and the cost of those services are so important.

We know that parents can spend from $40 to $100 a day per child for child care, sometimes more. They often wonder whether they should just stay at home to look after their children because it is simply not worth it for them to participate in the economy or to work while they have children at home. That is not a choice that people should have to make in our society, in a G7 country like Canada.

The Government of Quebec has had a proper child care program in place for decades. It is a great example. There is no reason why Ontario and the other provinces should not have a similar program. I am sure that the negotiations will be successful and that the Minister of Finance will get positive results for our families, who are so dependent on affordable child care. That is why we want to reduce the cost of such services by half by 2022 and cap it at $10 per day by 2025-26. That is a realistic and worthy objective that will help families across Canada.

The other important measure in the budget and in this act is help for our seniors. During the election campaign, we promised to increase support for seniors by 10% starting at age 75 for a very simple reason. Starting at age 65, seniors have access to old age security, as well as the guaranteed income supplement for our most vulnerable seniors. The guaranteed income supplement was increased by 10% in 2016, another promise that we kept.

Now we have committed to increasing old age security starting at age 75 for another very simple reason, which is that most seniors exhaust their savings before they reach 75 and suffer the consequences, with some falling below the poverty line. The proposed increase has a noble purpose, and it fulfills our campaign commitment.

Another important aspect of budget 2021 is none other than the issue of a green economic recovery.

I am so glad we are finally focusing on a green economic recovery. The measures in budget will reduce corporate tax rates by 50% for those manufacturers that produce zero-emissions technology. What a great incentive to position Canada as a go-to partner for the world to reuse our products. If we want to get to net zero by 2050, Canada has to do its part, but other countries have to do their part as well. There is no reason why Canada cannot be a provider of net-zero emissions technology. The incentive to reduce the tax rate by 50% is a great example.

Finally, I know we get accused of not being fiscally responsible. We are being compared to the 1990s, so I am will recall some facts. In the 1990s, the debt-to-GDP was 66% and the interest rates were at 12%. Thankfully, we are no where near that. I know that the debt-to-GDP ratio will rise to 51.2%, but then it will decline to 49.2%. By next year, the deficit will be reduced by half and by the following year, the deficit will be reduced even further by half again.

We are on a clear path to get to a budgetary balance, but we will also ensure we do not leave anyone behind. Budget 2021 is all about that. We want a fair, green economic recovery that leaves no one behind.

[Tamara Jansen, Conservative, Cloverdale—Langley City, BC]

Mr. Speaker, my hon. colleague mentioned seniors. He also mentioned how it was a promise made, promise kept. In actual fact, the Liberals have changed the eligibility. I have had many calls in regard to changing the age to 75. I understood from two of his colleagues that the reason the government did that was because it had limited finances and it wanted to be fiscally responsible.

Does the member understand how farcical those sorts of statements sound when so much money is being thrown around? The Liberals are trying to save money on the backs of seniors.

[Francis Drouin, Liberal, Glengarry—Prescott—Russell, ON]

Mr. Speaker, I would remind the member that it was not our government that proposed an increase to the age for eligibility of old age security from 65 to 67. That was her government. Our party and our Prime Minister said that we would bring that eligibility age back to 65. We said that would increase the guaranteed income supplement by 10% by age 65, which we did the first year in office. We are one of the only parties to list our party commitments on the Internet. I would invite the member to look at it. We said that we would increase the old age supplement by 10% at age 75, and we are doing that.