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

[Dane Lloyd, Conservative, Sturgeon River—Parkland, AB]

Madam Speaker, I too am worried. I am worried about inflation. If the spectre of inflation were not bad enough, what worries me more is the fact that the Liberal government does not seem to be concerned about inflation. The Liberals bring out a mixed bag of economists, and they say inflation is not a big deal.

I am 30 years old, and I have never really lived in an economy where we had inflation, but I can talk to my grandparents and my parents. It is the idea that the value of that money in a savings account in our bank is going down every day as the government continues to print money and overheat the economy. For example, there are seniors on fixed a income. The threat to our country is real. When is the government going to take concrete action?

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I am pleased to be speaking this morning about Bill C-30, budget implementation act, 2021, no. 1.

My colleagues will recall that the Bloc Québécois voted against the budget because some of our important conditions were not included. However, we will be voting in favour of the budget implementation bill, which contains plenty of promising measures.

All the same, that does not mean that we will be giving up the fight, in particular with respect to health transfers. In my opinion, it is inconceivable that a government that is running a deficit of more than $350 billion this year still refuses to help the levels of government that have the responsibilities stipulated in the original agreement.

The federal government used to pay 50% of the costs, not 22%. At this rate, it will only be paying 20% five years from now. What the provinces and Quebec are unanimously asking for is 35%. That corresponds to $28 billion, which by purest coincidence is equal to the leeway that the government decided to subtract from its deficit. I certainly think the Liberals could afford this.

Our other major condition was a decent increase in old age pensions. I am not talking about the increase of about $1.75 given to those who received the largest increase. That will just about buy them one extra coffee a year. I am talking about a decent increase of $110 a month, which is not asking much.

It feels like we keep repeating the same things. Sometimes repetition is the only way to get a point across. At a time when the government wants to launch a recovery plan involving more than $100 billion in spending, how can it justify not giving seniors some breathing room by providing $110 a month?

It is a small amount. These people will not be putting it in the bank for later, they will be spending it. That is exactly what we need for our economy this year. We need a recovery, some breathing room, help for these people who were hit so hard by the pandemic.

Another concern we have about Bill C-30 is that it lays the foundation for a Canadian securities regulation regime. Historically, the Bloc Québécois has always been opposed to this, and we are not alone. The Quebec government and Quebec's business community are unanimous in rejecting the idea. The Fédération des chambres de commerce du Québec, the Chamber of Commerce of Metropolitan Montreal, Finance Montréal, the International Financial Center, Mouvement Desjardins, the Fonds de solidarité FTQ and most companies, including Air Transat, Transcontinental, Canam, Québecor, Metro, La Capitale, Cogeco and Molson, all agree.

Why are all of these economic stakeholders in Quebec saying that Quebec should not be losing more control to Ontario?

It is because this amounts to an attempt to move a strong financial centre to Toronto. I know that I am in the House, that I must remain calm and watch my language, but it is pretty darn hard to stay calm when faced with this constant financial expropriation. What the government wants to do is to make Quebeckers dependent, so that they think they need the rest of Canada and that they want to remain a part of it. That is the bottom line.

Why fix something that is not broken?

Quebec's securities commission is extremely effective, and it is important to have a strong economic centre. This is the institution that insisted on keeping the Montreal Stock Exchange in Montreal even after it was sold to the Toronto Stock Exchange. I will be so bold as to say that, if it had been up to Toronto, there would not be a stock exchange in Montreal anymore.

There are many jobs involved. The financial sector accounts for 150,000 jobs and contributes $20 billion to the GDP. Montreal is the 13th-largest financial centre in the world. The 578 head offices in Quebec account for 50,000 jobs. Since these are head offices, these jobs are not just ordinary jobs. They are 50,000 well-paying jobs that create more jobs. When a company's head office is located in Quebec, because that is where the financial centres are and where decisions are made, the company tends to hire within Quebec and to adapt its strategy accordingly.

That is what the federal government wants to eliminate. Well, I have news for the government: We will not allow it. We will work on it and propose amendments. I hope that the people in the government will see reason and defend Quebec's interests. I would remind them that there are elected officials from Quebec in their party.

Of course, Bill C-30 is massive and does not cover everything. We do applaud the extension of the special assistance programs, such as the Canada emergency wage subsidy and the Canada emergency commercial rent assistance program, until September 25.

However, I think that the rates are dropping rapidly. Companies are not quite back on their feet yet; we need to make sure that we do not take this assistance away too soon, since companies need predictability. Last week, I received more calls from companies that have held on so far, but they are telling me that they may not be able to hold on for much longer. This is not the time to cut them off.

The creation of a hiring program is a good idea. Disallowing bonuses for senior executives of companies that received the wage subsidy is an excellent idea. I hope the rule will be applied to the letter.

Speaking of wage subsidies, I cannot help but make a brief interjection. It is a shame that I cannot refer to the presence of members in the House, because I would have definitely named someone. My Conservative colleague who spoke previously referred to the wage subsidy several times, bemoaning the fact that the government gave wage subsidies to companies that give bonuses, and yet the Conservatives, the Liberals and the NDP all received the wage subsidy. They have the gall to make accusations and feign outrage. It is crazy.

Sometimes I think I am dreaming. I hear a member say something and I wonder whether he really dared repeat it. Members ought to have a little decency. I am launching an appeal to the three political parties that misappropriated public funds. That is the polite way of saying what I think. I am asking them to give the money back, because it is Quebec and Canadian taxpayer money. They should not use public funds for campaign purposes, especially if they refuse to amend the laws governing the public financing of political parties. It is doubly sickening.

They announced measures in the budget to tackle tax avoidance. That is fine, but they seem pretty minor to me. More needs to be done. I know that they are sick and tired of hearing us talk about this because it is a really sore spot for them, but when are they going to do something about tax havens? If they had the courage to take action in this matter, we would have a budget surplus rather than a deficit. Let us get moving on this.

The argument that government members cannot vote in favour of Bill C-208, which aims to facilitate the transfer of SMEs, including farms, because this constitutes tax avoidance really raises my hackles. It is mind-boggling.

There are a few small positive measures on zero-emission vehicles. It is also an excellent idea to extend the tax deferral on patronage dividends for cooperatives. The industry has been asking for this for ages. However, I wonder why they have not made this measure permanent rather than extending it for another five years.

Would members like to know the real reason? The government wants to keep these people dependent and in line. In three and a half years, or four years, they will have to start begging their generous government to extend the measures again. People are more compliant in those situations. The government wants to keep us dependent, and so do the Canadian securities regulators.

The Bloc Québécois will be there to fight this.

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, it was very interesting to listen my colleague from the Bloc. When I read through the budget document and the BIA we are debating today, it seems there is a continuation of a trend, this Ottawa-knows-best mentality of the federal government trying to interfere with provincial jurisdiction by laying out specific frameworks that may or may not represent the best interests of different regions of the country.

Could my colleague from the Bloc comment further on whether he agrees with the government's Ottawa-knows-best strategy and the further stretch of Ottawa regulations into provincial jurisdiction?

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I will begin my answer by warmly thanking my colleague for his easy question. It is true, the Bloc criticizes this every day. The federal government should not meddle in all sorts of areas the way it does, on the pretext that it controls the budget.

The problem with this Confederation is that half of Quebeckers’ taxes end up in Ottawa, but Ottawa does not take on half of the responsibilities. That creates dependency and forces people to toe the line, which I was saying earlier in my speech. The federal government is therefore forcing people to remain dependent. The government wants to impose standards for long-term care facilities.

I am not sure whether my colleague noticed that Quebec is held up as an example in the budget when it comes to its day care system. If Quebec is an example, so much the better. However, it is important to respect what it is doing and not impose other Canadian standards or conditions on funding. The government is launching a program and that is a good thing. However, it must give Quebec the money that it would have been paid under the program with no strings attached.

[Jack Harris, NDP, St. John's East, NL]

Madam Speaker, I listened with interest to the hon. member. I know he understands that young people have been affected by this pandemic, particularly students with ongoing student debt.

Does the member support our proposal to eliminate up to $20,000 of student debt and stop interest on student debt, or does he think it is a good idea for Canada to continue to collect interest and make money on the tuition and debt obligations of students?

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I thank the member for St. John's East for his question. We are not against the initiative in principle. I myself spent many years paying back my student loans, so I would love to give this gift to young people.

I agree with the idea, but we cannot forget that this issue falls under Quebec's jurisdiction. As I always say, the government can do it, but it must transfer the equivalent amounts to Quebec in the name of tax fairness. I remind members that 50% of the money from Quebeckers goes to Ottawa.

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

Madam Speaker, I would like my colleague from Berthier-Maskinongé to comment on the issue of seniors. The Bloc is calling for the government to increase old age security by $110 a month. I would like to know why my colleague thinks that the government wants to give an increase only to seniors 75 and up.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, I thank my colleague for her question.

I do not understand that. It makes absolutely no sense. Considering the $500 one-time payment promised to people 75 and over, and the fact that the government is creating two classes of seniors by offering a pension increase only to seniors in that age group and only starting in 2022, the only explanation that comes to mind is that an election must be near. As long as we are speculating, does the government by any chance want to hang on to that as an election promise? I cannot think of any other explanation, because it is insensitive, senseless and irresponsible not to increase the standard of living for all seniors.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, it is always an incredible honour to rise and speak on behalf of the people of Timmins—James Bay.

I think if anybody had said in the House last March that we would still be in COVID now, dealing with lockdowns and the crisis of this terrible pandemic, it would have been impossible for any of us to even imagine finding a way through.

We are getting through this pandemic, but it is really important to point out that there are still serious gaps and problems, and I think many lessons that should have been learned have not been learned.

I was reading an article this morning that talked about the political malpractice that has occurred in Canada at the provincial and federal levels, with leaders refusing to look at the crisis of the pandemic and recognize what we are dealing with. We remember Premier Kenney dismissed COVID as less harmful than influenza, yet we see the ICUs in Alberta being overrun and 25,000-plus deaths in this country. Premier Doug Ford promised to use an “iron ring” to protect seniors in long-term care. The only thing he did was put an iron ring around the investors to keep them from being charged for the horrific negligence that caused the deaths of our loved ones, parents, cousins and grandparents in long-term care facilities. There needs to be a day of reckoning over these issues.

I raise this because people in my region are very tired. They are dreaming of being able to sit on a patio and have a beer with their friends. They are counting the days. The people of Canada have carried their weight. They have done an incredible job of following the rules, being responsible, doing what was necessary and taking on incredible emotional, psychological and economic burdens. The longer we go without a way of saying we can truly put this behind us, the harder it is going to be, and I am very concerned that many businesses will not be coming back.

This past weekend there were 128 new cases of COVID in the region of Timmins. We have cases at the Monteith jail. We have cases now at the OPG centre in Cochrane. We have multiple cases at the Detour Lake mine site where contractors are going in and out. We have 17 new cases in the Fort Albany First Nation, and I understand there are now cases in Attawapiskat. This is deeply concerning, given that we have many communities on the James Bay coast where sometimes 15 or 18 people live in a house and there is no place to do proper self-isolation. When I see 17 new cases over the weekend in Fort Albany, big alarm bells go off. The City of Timmins is now under a state of emergency because of COVID. The community of Moosonee has 38 cases with a very small hospital. It is under a state of emergency.

I am asking the federal government to commit the resources necessary to help our communities get through this. We need the surge capacity that was promised to be on the ground now. We need to be able to put the supports in place for the health units, hospitals, doctors and front-line workers who are dealing with people in very marginalized situations and do not have proper places to stay. I think of the staff at Living Space in Timmins who work with the homeless. They are on the front lines of the medical catastrophe that is unfolding in our communities and we need to have supports for them. I am asking this of the federal government, and will be following up with the Minister of Health, because we need that support there now to keep people alive. All of us who have come through the three lockdowns and the 15-something months of this crisis with hope on the horizon agree that we cannot lose any more people to this.

I see the government pat itself on the back again and again on the vaccine rollout, but let us be realistic. Right now only about 2% of our population has had the second dose. Until a person has had the second dose they are not free of COVID, so this idea of a one-dose summer is ridiculous. We need to have enough people with two doses to ensure that we can safely go back to living the lives we have all been missing for so long and see the loved ones we have been unable to see.

It raises questions about the decisions that were made. I know those in government do not like to be accused of making a wrong decision in a time of crisis, but we have to look at the fundamental problems that happened with this pandemic. We were fundamentally unable, as rich a nation as we are, to make our own PPE. The government and our Prime Minister, who I believe is the last of the Davos defenders, believed the free market and big pharma would look after us.

We saw the United States and the U.K. invest heavily in their domestic vaccine production. We have some really wonderful vaccine companies trying to get off the ground now. The lesson we need to learn from this is that never again can we be in a situation where we are dependent on big pharma and other countries to try to meet this nation's needs.

With Connaught Labs, we had a world-class vaccine facility that served us for 100 years. Brian Mulroney got rid of that. I never hear the Conservatives talking about what a brilliant idea it was to sell off such a national treasure to their friends in private business. If we had Connaught Labs right now, I bet many more people would have their second dose. There are lessons to be learned from these issues.

In terms of Timmins—James Bay, some very positive steps have been taken, which are really important to recognize.

I want to say congratulations to the Franco-Ontarian community in Timmins on the construction of its new cultural centre, the Centre culturel La Ronde.

That organization plays a key role in developing the Franco-Ontarian community. I am very proud that the federal government has invested $2.5 million in the construction of this new building for the Centre culturel La Ronde.

In addition, the federal and provincial governments have invested $2 million to support the Fire Keeper Patrol in its efforts to combat the opioid crisis in our region, particularly in downtown Timmins.

There are many, many good things we have seen with investments. On FedNor, the Liberal government has finally agreed with the position the New Democrats have taken for years: We need FedNor as a stand-alone agency. FedNor is the only economic development agency that has been the poor cousin. It has been a project of the industry department. What we needed all along was a stand-alone agency, because the economy of northern Ontario is as different from the economy of southern Ontario as the economy of Alberta is from Toronto's. We are resource-based and need to have investments coming back.

I applaud this in the budget. People think I am just going to get up here and beat on the Liberal government. On any given day, that makes me get up in the morning, but we have to recognize that when we make good investments we should be talking about good investments. The investment in FedNor is really important. It has been a lifeline to many of our businesses. It has kept our communities going through this time.

I pushed and worked with the federal government on the fire keepers proposal. We are being hit by a massive opioid crisis, not just in Timmins but across the country. A great program came forward in the Fire Keeper Patrol, where indigenous people work on the streets 24/7 to deal with the homeless and the opioid crisis. That funding is essential right now. Marginal populations, such as those who are homeless, are a vector for COVID, so the fire keepers are on the ground doing this.

I would like to point out we received a record $2 million in funding for Canada summer jobs. That will hire over 526 students this year in communities from Attawapiskat in the far north to the farm belt down in Earlton. This is all important.

The Liberals always ask me why I was so angry about the Canada student service grant they signed off on with the WE brothers. We worked with the federal government. Every MP in the House worked with the federal government to put in place a plan to get students hired. We could have had those students hired last summer. Instead, the program went to the WE brothers, fell off the tracks and has been a disaster ever since.

I am glad to see these investments to hire our young people. I am glad to see the work going on with FedNor and the fight against the opioid crisis, but I am begging the government for help. We need help right now to deal with the crisis of COVID hitting our communities, working people, young people and indigenous people.

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

Madam Speaker, I definitely expect to hear Conservatives trumpet the line of one dose versus two doses. The recommendation to get as many single doses into arms as quickly as humanly possible came from medical experts. The chief medical officer of health in my own riding, Dr. Kieran Moore, has overseen one of the best implementations of dealing with this pandemic, in my humble yet biased opinion, and he also agrees this is the procedure we must take. We must get doses into arms as quickly as possible. That is for the betterment of society, if we are looking to take care of society as a whole and if we want to go through this all together as a whole.

Would the hon. member agree that listening to the experts, with respect to getting as many single doses into arms as possible, is the best approach?

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, I obviously support listening to our experts, but I feel like my hon. colleague is listening through Liberal ears and not to what they are actually saying. I did not hear the experts say that one dose was good enough. They have not said that. They said that we need two doses. The fact is the government does not have two doses. The experts are saying the next best thing is to get one dose into every arm until we get two doses. Yes, totally: Let us get one dose in. Until we have two doses, we do not get to reopen. We do not get to be safe.

Look at the United States. I have talked to people across the border who are going to events now because they have had two doses. They have had two doses for some months.

Again, it is due to the negligence of the government not delivering those two doses when they were needed that we are still having lockdowns and are still being held back.

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, I have pointed out quite a number of concerns around accountability. There are some issues in terms of the budget itself. As I read through this bill for the budget implementation act, I have further concerns about transparency, accountability and contracts, and a few related issues in that regard.

The member mentioned the issue of the WE scandal and getting dollars to students. I wonder if he would have further comments on some of the challenges the Liberal government seems to have in terms of leveraging a global crisis for its own political advantage, which saw the Liberals' friends and associated businesses benefit.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, I think what was so frustrating with the WE brothers scandal was that the government had asked every member of Parliament to work with it, in terms of getting jobs for students on the ground last spring. We had all done that work. It would have worked great, but instead we had over half a billion dollars diverted to the Kielburger brothers, who were not signed up to lobby. They could walk right into the then finance minister's office. We can see from the Ethics Commissioner's report that they would talk to staff in the then finance minister's office, calling and saying, “Hey, girl.” What kind of group gets that kind of insider access and then gets $500 million without a due diligence report? There was no proof that those guys could actually pull that scheme off.

We have gone through 5,000 pages of documents. We have not seen any due diligence reports. This damaged the Prime Minister dramatically. This program hurt students. There needs to be some accountability for how this thing went off the rails so badly.

[Leah Gazan, NDP, Winnipeg Centre, MB]

Madam Speaker, I would like to pick up on some comments that my hon. colleague made, in terms of provincial and federal mismanagement. I have mentioned before years of consecutive Liberal and Conservative cuts to health care. In Manitoba, we are in a crisis. In fact, our ICUs are so full that patients are now being sent to Ontario: five to Thunder Bay, two to Ottawa, two to Sault Ste. Marie, two to North Bay, two to Windsor and one to London. The number keeps growing.

A CBC article came out today. The headline states, “Patients suffering, dying while waiting for care as Manitoba hospitals overwhelmed by COVID-19, doctors say”. This is because of mismanagement by Premier Brian Pallister.

How has that failure resulted in the current level of the crisis, from failure to have a good vaccine rollout to failure to provide proper funding and management of health care?

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, the hon. member is entirely correct. We should not have people getting sick and dying this far into the pandemic. This is the result of the negligence of premiers such as Pallister, Jason Kenney and Doug Ford, who have completely ignored their obligations. They were not working without a road map. We knew what the problem was. We needed to fix it. Instead, they have left people at risk, particularly in far north indigenous communities.