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

[Jenica Atwin, Green, Fredericton, NB]

Mr. Speaker, I am certainly appreciative of that question as well, especially in light of being a mother. Any decision that we make as a government must be made with the foresight of future generations and how they are going to benefit. Certainly, oil and gas contributes to building wind turbines, solar panels and the renewable energy that we know is ready, available and affordable for Canadians now. That is very much how I see this transition and how this will happen in Canada.

I also really want to highlight the need to reduce our energy demands. There are so many ways that we can retrofit commercial buildings and residential buildings. Look at all the personal decisions that we make on a daily basis as far as energy consumption goes. There are ways that we can reduce it while meeting the demand that we currently have with renewables.

I just have a comment as well that I do not believe we need to emphasize a broader future of nuclear energy. I really think it is about reducing the demand for energy first and then utilizing the amazing renewable technology we have now.

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Mr. Speaker, I really liked my colleague's speech, especially the part about her concerns for the most vulnerable. I certainly have the same concerns.

This morning, there was a newspaper article about the very sad situation of a single mother of three children who was the victim of domestic violence. She is having a hard time finding housing that she can afford. In Longueuil, rent for a two- or three-bedroom apartment is between $1,500 and $1,700. That is outrageous.

The government launched a housing strategy in 2017. However, Quebec received no money for years because negotiations failed. There could have been housing for this woman if the Government of Canada had signed an agreement and not insisted on putting up flags everywhere. In Montreal, encampments for the homeless have been dismantled. People are calling for social housing.

Does my colleague believe that the government is doing enough to help the most vulnerable, especially with respect to housing?

[Jenica Atwin, Green, Fredericton, NB]

Mr. Speaker, as I mentioned, we are in a housing crisis that is playing out in multiple ways: we see the impacts of victims of domestic violence who are not able to turn to a safe place and put a roof over their head with their children; and we see some of the tent cities that we are seeing in our big city centres. It is devastating. This is Canada. It is a beautiful, prosperous country where everyone should have the right to affordable housing. We are just not there yet.

I really would have appreciated seeing stronger steps taken to address this. Some more investments have been made in housing, but we know the rapid housing initiative was so oversubscribed. We have to do so much more.

[Alistair MacGregor, NDP, Cowichan—Malahat—Langford, BC]

Mr. Speaker, I am just wondering if I could get the member's thoughts. This budget implementation act provides for the legislative framework for setting up child care, yet in an earlier attempt by the NDP to set up a legislative framework for pharmacare, the Liberals voted against.

Can the member comment the different approaches the Liberals have on child care, which is arguably very good, and on pharmacare, which certainly needs more work?

[Jenica Atwin, Green, Fredericton, NB]

Mr. Speaker, absolutely, it was nice and encouraging to see the plan to implement a national child care strategy, but without the groundwork for conversations with provinces and territories to get on board. That was the largest criticism we have as far as the NDP motion that was tabled for a national pharmacare program. There is a little bit of a cognitive dissonance there. Really, we just need to put our heads together, get the job done, deliver for Canadians, and do the groundwork that is required to make sure that happens while respecting provincial jurisdictions.

I am ready to do that work and I know that my colleagues in the NDP are also willing to do that. Let us get the rest of this House on board to do it as well.

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Mr. Speaker, it is my pleasure to join in the debate on the budget implementation act today. This is the first time I have responded to a federal budget as a member of the opposition. For eight years, I was a member of the government in Saskatchewan and replied to some budget speeches as a member of the government, so this is a new experience.

In listening to the responses from the opposition members, they never talk about anything positive, so for the member for Kingston and the Islands I will talk about some of the positive steps that have happened in Saskatchewan, but I will point out some areas of criticism as well.

As is my tradition, I have some thanks to give. First and foremost, none of us could do this job without our spouses and the support from back home. My wife Larissa is back home with our three kids Jameson, Claire and Nickson. It is Nickson's birthday on May 15, so I have to get home for that.

While I am on the topic of birthdays, this is a special day. I grew up on a farm in Rush Lake, Saskatchewan. My dad and uncle farmed together. We celebrate two birthdays on May 11, my cousin Jason Steinley's, whom I wish a happy birthday, and one of my childhood heroes, my big brother Quinton's. He turns substantially older than me today. It is an honour for me to wish him a happy birthday from the House of Commons. I am sorry we cannot see each other face to face, but hopefully we can have a celebration sometime in the near future.

Moving forward to the budget debate on the implementation act we are talking about today, there are some positives for the people of Saskatchewan. We have a fantastic facility called VIDO at the University of Saskatchewan and this budget has a $40-million to $45-million investment for VIDO, which we appreciate. Not only will it help us get out of this pandemic, it will prepare us for anything that is coming in the future. Investments in science and technology and the health care sector are very important. We appreciate that investment into the University of Saskatchewan. That is something we have talked about for a long time and we wish it had happened a bit sooner, but like we always say, it is better late than never coming from the current government.

We are also seeing a return to bigger government and bigger spending. That is something we have seen throughout this budget. I think it is on track to be 30% more permanent spending by 2026, which is $100 billion more added to the annual budget of the Government of Canada. When it comes down to it, the question we on the opposition side is this. How are we going to continue to pay for that?

We have heard that the Liberals expect this to be a stimulus budget. There is $101.4 billion earmarked for stimulus spending and the opposition is asking if that is true. Some comments have been made by some people that that may not be the facts exactly of the stimulus spending.

I am going to quote the PBO, who stated:

Parliament's spending watchdog says the federal Liberals' budget overestimates how much of an impact its stimulus measures will have on Canada's economy.

The budget last month outlined what the government said was $101.4 billion in new spending over three years aimed at helping the country climb out of the economic hole caused by the COVID-19 pandemic.

But the budget officer's report on Wednesday estimated that only $69 billion of that spending could be considered stimulus, such as the extension of emergency supports that were outlined prior to the budget.

Yves Giroux said his estimates of stimulus spending would boost economic growth by one per cent next year and create 74,000 jobs, compared with the budget's estimates, respectively, of two per cent and 334,000 jobs.

He went on to say that the higher deficits and debt in the coming years could limit the ability of a government to introduce any new, permanent programs without spending cuts or tax increases.

The crux of the argument today in this House of Commons and in my presentation is that the overestimations by the government have continued to hurt our economy. I do not have any doubt, and I do not think anyone in my constituency of Regina—Lewvan has any doubt, that the Liberals know how to spend money. They have full faith that the Liberals have not met a dollar they do not want to spend on insiders, friends and family. What are they going to deliver for average Canadians? When are they going to deliver jobs for average Canadians?

We just saw a report that, once again, 200,000 Canadians lost their jobs last month. The question is, out of this spending, if the Liberals are saying 334,000 Canadians are going to go back to work, why is the PBO saying it is only going to be 74,000? That is an important question that needs to be answered. Are they saying that Canadians need to trust what they put on paper or what the non-partisan PBO has put on paper? I think I know who Canadians are going to trust more.

There are also comments, from other sectors and from the CFIB, that they would like to see a plan to reopen. When I have talked to small businesses in Saskatchewan, a lot of them do not want to be dependent on government programs or government cheques. They would rather see clients and customers coming in their doors. They would rather have their doors open and be able to earn that money than wait for a government cheque.

What we would also like to see is what is going on in Saskatchewan. I am quite proud of our provincial government and the plan it has rolled out as to how to safely reopen. There is a three-phase plan, where on May 30—

[The Deputy Speaker, Bruce Stanton]

The hon. member's microphone is off. We will just see if we can get it back working again.

Let us go back to the hon. member for Regina—Lewvan.

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Mr. Speaker, the provincial government under Premier Moe has laid out a very concise plan to reopen its economy in three phases. The first phase starts with having over 70% of 40-year-olds vaccinated. They are actually there already, so phase one is going to reopen on May 30. Three weeks after that, if 70% of people 30 and over are vaccinated, they can go to phase two, where there will be more opportunities and businesses can open and have more clients and customers coming through their doors. If we get 70% of people 18 and over vaccinated, hopefully in mid-July, we can get back to a little of the normal life we all are hoping to get back to this summer, sooner rather than later.

Some of how to safely reopen our economy is missing from the budget, and that is what we look at from an economic development point of view. One thing that I have seen, and once again this is a positive thing for the member for Kingston and the Islands, is that in the Regina area we have had almost a billion dollars' worth of private investment over the last month. That is great news for agriculture and manufacturing. Viterra has said it is going to bring one of the largest canola-crushing plants on earth to Regina. That is fantastic. We just spoke with a person from Cargill. That company is investing in having a canola-crushing plant come to Regina. Federated Co-operatives Limited just bought True North Renewable Fuels, and it is going to be expanding and setting up a renewable diesel refinery in the Regina area.

There is good news on the horizon in Regina, but there has not been much from the federal government side. It has been private business. The Government of Saskatchewan has set up an economic atmosphere of success, and that is what I want to talk about toward the end of my comments. We need to create more opportunities in our major industries. One of the industries that continually gets left behind by the government is the oil and gas sector. Through the economic downturn in 2008, what brought us back faster than any other G7 country were our oil and gas sector, our manufacturing sector and our agriculture sector.

I want to talk about that, being a member of the agriculture standing committee. We just finished work on how to increase processing capacity across the nation, and the government had lost out on a major processing facility from Maple Leaf Foods. Actually, the chair of the agriculture committee, who is a Liberal member, asked a VP from Maple Leaf Foods why the company did not build in Canada instead of building its new processing plant in Indiana. The VP of Maple Leaf Foods said it was because of the uncertainty in regulations and the changing atmosphere of the regulatory system in Canada. He said that it seems like whenever someone is going to be investing big private capital in Canada, the goalposts keep moving.

It was there in black and white in the Hansard, and it is happening on way too many occasions with the current government. It continues to change the goalposts when it comes to regulatory guidelines and what it needs from people when they invest in Canada. It happened to Teck Frontier, and it happened again here with Maple Leaf Foods. What we need to see from the Liberal government is more certainty, and that is why I will be voting against the budget.

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

Mr. Speaker, I would like to start by extending a happy birthday to the member's brother, and on his behalf, I would perhaps raise a point of order. I doubt his brother is that much older than him despite the fact the member indicated that.

In all seriousness, going to his speech, we heard the member talk about how the government needs to be doing more to establish a plan to reopen. We know the Conservatives brought forward a motion demanding a plan to reopen about a month ago, but then the member went on to talk about how the premier of Manitoba had developed a plan himself.

This is what we have been saying from the beginning. It is not the federal government's job to determine how a province is going to reopen, just like it is not the federal government's responsibility to determine what lockdowns are happening from time to time. I am just glad to hear the member finally admit that it is the provincial government's responsibility to determine when the economies need to reopen in those provinces.

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Mr. Speaker, I raise a point of order as well, as it was the premier of Saskatchewan and not Manitoba. That is my home province.

What escapes the member for Kingston and the Islands is that there also has to be federal leadership from his government to show the way when it comes to reopening. Obviously the provincial governments across the country have a lot to do with the reopening plans, but they have to know there is certainty in vaccination.

As the member said, and as we saw in his comments, we would not be standing in this place right now if the government had gotten the vaccine rollout right in January and February. I admire his honesty in saying that the federal Liberals made a mistake. They screwed up and did not get the vaccines here in January and February, and that is why we are in the position we are. There is leadership coming from the provinces. I just wish a little more would be coming from the federal government.

[Louise Chabot, Bloc, Thérèse-De Blainville, QC]

Mr. Speaker, I have a question for my colleague from Saskatchewan, which was one of the first provinces to bring in a public universal health care system.

In terms of vision and leadership, does my colleague agree that to support the economy and our health care sector the government should immediately honour its commitment to transfer the necessary funding through the Canada health transfer to cover 35% of expenses, as Quebec and the provinces have been calling for?

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Mr. Speaker, there needs to be more collaboration between the provinces and the federal government. Coming from the provincial government, I know there are always conversations between federal and provincial health ministers. Those conversations need to be taken very seriously, and there needs to be more collaboration between health ministers. We saw in this pandemic that there needed to be co-operation as our vital food supply chains and vital systems could be shut down. There needs to be a collaborative approach with the federal government and all provincial and territorial governments across the country.

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Mr. Speaker, we have heard a lot from the Conservatives about the need to take the COVID crisis more seriously, and I agree. We have seen the deadly toll COVID has taken, especially in long-term care homes. So many elders and seniors have been lost during this COVID crisis. They should not have been.

We in the NDP have made it clear that we need to ensure the long-term care system is in public hands. However, the Conservative leader does not seem to have an issue with for-profit long-term care.

Why is it that the Conservative leader and the Conservative Party cannot seem to recognize the deadly impacts of for-profit, privatized long-term elder care in our country?

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Mr. Speaker, long-term care is vital. Seniors are the pioneers who helped build this country, and there are many different aspects we can continue to invest in to create better atmospheres and outcomes in long-term care. We talked about having standard metrics to make sure people are being treated equally across the country, and that comes with those same conversations to have with health ministers. Many arrows need to be in the quiver for long-term care in order to treat seniors with the respect they deserve and to make sure the ends of their lives are as successful, prosperous and comfortable as possible.

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

Mr. Speaker, I was surprised by my hon. friend for Regina—Lewvan's reference to Maple Leaf Foods as an example of where it was unfair that a company might go to the United States.

Maple Leaf has had several outbreaks across the country, with workers complaining at Maple Leaf Foods in the Brandon, Manitoba, plant as well as at the Ontario poultry plant. There is a history of listeriosis in one of the plants. The model of major industrial livestock and massive meat plants has had a rather harsh light shone on it during COVID.

Would we not have potentially safer production and more plants if they were not mega-industrial livestock slaughterhouses?