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

[Kristina Michaud, Bloc, Avignon—La Mitis—Matane—Matapédia, QC]

Mr. Speaker, I thank my colleague for his speech. I would like him to share his thoughts on the budget's green recovery funding, which is around $17 billion. That sounds like a heck of a lot of money, but it is actually exactly what the government will have spent on the Trans Mountain pipeline.

This budget continues to underwrite rising greenhouse gas emissions by continuing to invest in the oil and gas industry even though it is still so bad for the environment. I would like to know if my colleague thinks Canada can actually reach its greenhouse gas emissions reduction targets if the government continues to invest so heavily in this industry.

[Eric Melillo, Conservative, Kenora, ON]

Mr. Speaker, unfortunately, my friend from the Bloc and I disagree on this issue quite a bit. I and many members of my party believe that we need to be working with our oil and gas and natural resource industries to ensure we are helping them be a part of getting to net zero and reaching our climate goals, not demonizing and attacking them in the way the Liberal government has.

I respect the question from the member, but I respectfully disagree with the assumption.

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

Mr. Speaker, the budget and the implementation bill we are debating today will put a stamp on federal politics for many years. That is why it is crucial that we, as parliamentarians, take the time to analyze this bill and to ask the difficult questions that must be put to the government. It goes without saying that this is not a small bill. That is understandable given the context.

Given the little time at my disposal, my comments will focus on measures contained in divisions 1, 5, 6, 9, 24 and 32.

I hope the government will answer our written questions, as it is in the interest of all Quebeckers and all Canadians for each question to be answered. It is the government's role to obtain the support of the House for its budget and its bill, and it is our role to question it.

Some measures in Bill C-30 are good, such as extending until September 25 critical support programs like the wage subsidy and rent relief. I would remind the House, however, that the Bloc Québécois voted against the budget since the government ignored our two key demands, namely to provide adequate and recurring health funding, which was and still is a demand of Quebec and the other provinces and territories, as well as to increase the old age security pension for seniors 65 and up.

As I was saying, obviously some measures in the budget are good, but when it comes to those two things, the government ignored common sense by offering one-time cosmetic solutions to problems that are much more serious and well documented.

Worse than that, the House of Commons adopted a motion that goes with our demand. I can understand that the government does not want to cave to the Bloc Québécois, but I should remind it that it has to at least consider the will of the people represented by those elected to the House.

I will read a few very clear lines from the motion.

That the House:

...(c) highlight the work of Quebec and the provinces in responding to the health crisis and note the direct impact on their respective budgets; and

(d) call on the government to significantly and sustainably increase Canada health transfers...

Again, the government must significantly and sustainably increase Canada health transfers.

The government needs to get the message we have sent over and over. Health transfers need to go up from 22% to 35%. Unfortunately, Bill C-30 includes just a one-time health transfer increase, which is downright unambitious. As fate would have it, the 2021 budget deficit is precisely $28 billion lower than expected, which is pretty ironic seeing as that is exactly how much Quebec and the provinces are asking for. The government would have us believe its political choice, which will compromise everyone's health, is actually a budget choice.

The government's handling of old age security is also more politically motivated than anything else. The Liberals are creating two classes of seniors: those they can buy and those they cannot.

Let me be clear: I will not object to some seniors receiving the help they need, as outlined in Bill C-30. However, I do object to the Liberals thinking that financial insecurity starts at a specific age, when in fact it is much more the result of retiring and leaving the workforce. Furthermore, what the Liberals are proposing to give is clearly insufficient for vulnerable people, regardless of their age. Sixty-three dollars a month is not even enough to buy a few days' worth of groceries. If the Liberals thought they could change the world with that, they are mistaken.

Also, this measure is a campaign promise that was made two years ago and was clearly thought up before the price increases caused by COVID-19. When it comes into effect, people between the ages of 65 and 74, or half the current recipients, will be very eager to reach their 75th birthday. Unfortunately, they will realize that pensions will not be much more generous than they have been.

In addition, in spite of what the Liberals might say, some of them have tried to deny the truth. One minister said, and I quote:

…contrary to what the Bloc Québécois is suggesting, we chose to give more to the most vulnerable seniors, instead of giving less to a greater number of people.

I am not the best at math, but $63 is less than $110. I want everyone to know and take note that the Bloc Québécois is more generous toward seniors than the Liberals, and it will continue to call for a substantial increase of $110 a month for all seniors, as it has over the past few years.

Another point on which we disagree with the Liberals is about how Bill C-30 lays the foundation for a Canadian securities regulation regime. I do not need to paint a picture. The Bloc Québécois and Quebec are, of course, strongly opposed to that.

It is very simple. Division of Bill C-30 is the realization of a very dear dream of Toronto's financial elite, the dream of stripping Quebec of its financial sector. That would be done at the expense of Quebec and Canadian taxpayers, who would have to hand over hundreds of millions of dollars to fund Bay Street's supremacy in a jurisdiction that has been repeatedly confirmed as provincial.

Everyone in Quebec is against it and is speaking with one voice, which is something that is seldom seen: political parties, business communities, the financial sector, labour-sponsored funds and unions. In addition to the Government of Quebec and the Quebec National Assembly, there is also the Fédération des chambres de commerce du Québec, the Chamber of Commerce of Metropolitan Montreal, Finance Montréal, the International Financial Centre corporation, the Desjardins Group, Fonds de solidarité FTQ, Air Transat, Transcontinental, Canam, Québecor, Metro, La Capitale, Cogeco, Molson, and the list goes on.

A strong Autorité des marchés financiers in Quebec means thousands of jobs in North America's only French-speaking metropolis. Nearly 150,000 jobs in Quebec depend on it, and $20 billion is generated. This plan would inevitably result in a shift of regulation activities outside Quebec and is an attack on our ability to keep our head offices and preserve our businesses. One would have to be blind and deaf not to see it. Quebeckers can count on the Bloc, for we will do everything in our power to block this bill.

On another note, as many people know, I am the Bloc Québécois critic for international co-operation and the vice-chair of the Subcommittee on International Human Rights of the Standing Committee on Foreign Affairs and International Development. Accordingly, it is understandable that I am very concerned about division 6 of Bill C-30 dealing with the Sergei Magnitsky Law. Section 7 of that act, which requires banks, insurance companies and loan companies to disclose certain information on a monthly basis, will be amended by Bill C-30 to make that requirement quarterly, which I simply do not understand. I see this as reducing the obligations of financial institutions and a setback for human rights. It does nothing to ensure enforcement or to strengthen monitoring activities, when it is well known that these reports are of paramount importance to the legislation's effectiveness. I hope my hon. colleagues will have some answers on this matter.

I must say that I am quite baffled to see that division 9 of Bill C-30 removes the requirement that the superintendent of financial institutions approve changes to multi-employer pension plans in which the employer's contributions are set out in an agreement with employees. I will refrain from pointing out that the former finance minister probably wishes he had thought of this himself. Jokes aside, what is the reason for lowering the requirements for this specific type of pension plan? Do pension plans of big companies have funding issues? Is the stock market in such bad shape that pension plans are having solvency issues that warrant relaxing the laws? To me, this division of the bill sounds like the government is eliminating an important safeguard that ensures pension plans remain solvent. The government will have to explain this sooner or later.

I am running out of time, but I would be remiss if I did not speak about division 24 of Bill C-30. I commend the fact that the government wishes to give more leave to parents whose child has died or disappeared so they can reorganize their lives and deal with the tragic reality of the death of a child. However, I am disappointed that the government is agreeing to double benefits for these circumstances, but refusing to double EI sickness benefits, a subject that I had the opportunity to speak about two weeks ago.

I cannot oppose extending eligibility of this benefit to parents of a child under the age of 25 who is deceased or has disappeared, and I cannot oppose increasing the maximum length of leave from 52 to 108 weeks. One question remains and it is important that the government clarify it. If parents are separated, are both entitled to these benefits or is it custody that determines eligibility? It is important to know this because parents are separated in a growing number of Quebec and Canadian families.

In closing, the budget mentions and praises the Quebec child care system several times, claiming to be inspired by it. The reference to an asymmetrical agreement with Quebec is a positive sign, but only if this agreement comes with full and unconditional compensation for the total cost of the program's measures. That money could be used to help with the economic recovery or with the health care system, which is still underfunded because of the federal government's laxness. This Canada-wide child care program is another attempt at federal interference and cannot be seen otherwise.

[Eric Melillo, Conservative, Kenora, ON]

Mr. Speaker, I know my colleague, the member for Lac-Saint-Jean, works very hard for his region.

He spoke quite a bit about seniors and the hardships they are facing, which is something I have been hearing a lot about in my riding as well. I gave a statement about this in the House earlier today.

I could not agree more with the member on the fact that the Liberal government has not done enough to support seniors and give those who built our country and their communities the supports they deserve.

Has the member heard any specific concerns from those in his riding when it comes to the lack of supports for seniors?

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

Mr. Speaker, I thank my hon. colleague for that question. I appreciate it, and I know that we are on the same page on this file.

Like him, I have gotten a lot of calls to my office from people who are angry about the federal Liberal government's new measure. It is not just people who are 75 and under and who will not receive the increase who are angry. It is also those who are aged 75 and up who will receive the increase but who have a brother, sister, cousin or friend who will not be entitled to it. These people feel bad and are wondering why they are entitled to the increase while others they know are not.

My hon. colleague reminded us that these people built Quebec and Canada. We need to stop looking at seniors the way the Liberals do, as though they are a burden. Instead, we need to change the paradigm and ask ourselves what we owe these people who built our country. We owe them everything.

The government it not doing its job right now.

[Kristina Michaud, Bloc, Avignon—La Mitis—Matane—Matapédia, QC]

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

This budget makes it clear that the Liberals prefer flashy announcements about big things and national programs that seem really great, like child care, to investing in areas that really need support.

We already have programs through Canada Economic Development for Quebec Regions and Transport Canada that help small regions revitalize themselves and renovate old buildings. Those programs never get enough funding.

For example, there is an aquatics complex in Matane, in my riding, that will not get the funding it needs. The same goes for the Mont-Joli airport. I am sure there are projects in my colleague's riding that will never get the money they need because the government does not allocate enough funds to those programs.

I would like to hear my colleague's thoughts on that. Does he think the government should help regions like ours by investing in things that seem a little less sexy rather than spend money on big, shiny programs?

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

Mr. Speaker, I thank my colleague from Avignon—La Mitis—Matane—Matapédia.

Yes, once again, the federal government looked at what the provinces were doing and decided to do the same thing, even though it is outside its jurisdiction, instead of minding its own business and taking action where it has the right to act. For instance, the Canada summer jobs program should be expanded much more, because many applications and people are being rejected. This year, in my riding alone, the Canada summer jobs program was short $1.9 million.

Instead of sticking its nose into an area of provincial jurisdiction and spending on programs that will never see the light of day, like the plan to plant two billion trees that was announced with great fanfare during the 2019 election campaign and for which the money never materialized, the government should, as my colleague just said, invest in programs like Canada summer jobs, new horizons for seniors and CED. Then the federal government could do its job properly.

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

Mr. Speaker, it is an honour to join the debate this afternoon on Bill C-30, which is the government's first budget implementation act from this year's budget.

When I approach legislation that comes before the House of Commons, my first priority is always to look to see how this impacts people, families, communities and the businesses located within my riding of Perth—Wellington. What I also look for when I review these pieces of legislation is what might be missing, what important aspects might be missing from legislation and how that would impact the people of Perth—Wellington and by extension, people of the region and of the country.

There is no question that COVID-19 has had a significant and ongoing impact on our communities, on individuals, on their health and on their lives. Sadly, more than 25,000 Canadians have died due to COVID-19, countless others have fallen sick and some are continuing to experience the long-term health impacts of COVID-19.

From an economic standpoint, the ongoing lockdowns have created challenges for businesses. They have created stress, anxiety and feelings of loneliness. Many Canadians are feeling isolated because of this ongoing challenge. Coast to coast to coast businesses have had to shut down, have had to lay off their employees and, in some cases, have gone out of business altogether.

A country without a strong and vibrant small business sector is not really much of a country at all. We rely on small businesses as the lifeblood of our communities and the employer of so many Canadians.

As the official opposition, there is a duty on our part to not only review legislation, but many times to encourage and promote improvements. We have done this countless times throughout this pandemic.

I reflect back to early in the pandemic when our opposition members criticized but also encouraged the government to come to the table with a more generous wage subsidy. When the government initially announced 10%, it was us as the opposition who encouraged Liberals to come to the table with a more meaningful option.

The same goes for the back-to-work bonus that we proposed throughout the summer, encouraging that incentive that when jobs came available, people were able to take them without losing their entire CERB payments.

Unfortunately, though, when it comes to this budget and this budget implementation act, it looks more like a pre-election plan rather than a meaningful plan forward for recovery.

I draw the House's attention to the Parliamentary Budget Officer's May 5 report in which he writes:

The Government did not make a clear link between the measures in Budget 2021 and its $70-to-$100 billion stimulus plan announced in the Fall Economic Statement. Rather, Budget 2021 combines $36.8 billion in additional COVID-19 spending along with other new spending...

Once again, we see the Liberal government using the guise of COVID-19 for other non-related funding and spending.

This week is Tourism Week and the riding of Perth—Wellington is certainly proud to host so many amazing tourism attractions, some that I highlighted earlier today in Statements by Members. I think of the Stratford Festival, the Stratford Summer Music, SpringWorks, the National Baseball Hall of Fame and Museum and, of course, Drayton Entertainment.

You will know Drayton Entertainment, Mr. Speaker, because one of the theatres is also located in your riding. Originally, the first theatre, the Drayton Festival Theatre, was in Drayton and is now in the township of Mapleton. Drayton Entertainment is one of those amazing theatres with an amazing offering each year across its seven theatres.

One unique thing about Drayton Entertainment is that it has not in the past received operational funding from the government. Instead, it has been self-sufficient, and relied on donors' funds and box office revenues to make its impact in the community. Unfortunately, this success has also hindered it throughout this COVID-19 pandemic. Last spring, when the government announced the emergency support fund for cultural, heritage and sport organizations, organizations like Drayton Entertainment were not eligible because it had not received past funding through the Canada Council for the Arts.

I raised this issue in the House early in the pandemic in the Special Committee on the COVID-19 Pandemic. Sadly, that issue has not yet been addressed.

Going forward in this budget, we saw another commitment to the recovery fund for arts, culture and sports sectors. This might be a positive sign, but I worry, and I know that many arts and cultural organizations worry, that the same criteria will once again be used for this funding and thereby wonderful artistic and cultural organizations, such as Drayton Entertainment, will be unable to access these important funds. I will call on the government very clearly to ensure that this funding envelope is directed to all arts and cultural organizations as they look for recovery.

Another concern that we have had with the government spending on COVID-19 relief is the impact on new businesses. I hear from far too many constituents in my riding who signed a lease just before the pandemic hit, or who took over a business just before the pandemic hit or the week the pandemic hit. I heard of one constituent who literally signed their lease on March 13, 2020, and because of the pandemic's impact on their business, they have never been able to really get off the ground. Since day one, the government relief packages have not addressed new businesses. Not only did these business owners have the misfortune of starting their businesses during a worldwide global pandemic, they are also fighting with their own government to get the support they are in dire need of.

We called on this before. We have raised this in question period. We have raised this in debate. We have raised this at committees. I am imploring government members to please ensure that, going forward, government support programs for businesses are targeted and are able to be accessed by new business owners who only had the misfortune of starting during a global pandemic.

I want to talk a little about division 37 of the budget implementation act. Those Canadians paying attention may find it strange that within an omnibus budget implementation act the government also proposes to amend the Canada Elections Act. Colleagues may know that within the corridors of this very building, many are referring to division 37 as the John Nater vindication act, because it fixes the clause that I made an amendment on in the Procedures and House Affairs Committee during the previous Parliament. I was adding back the word “knowingly” in the rule about publishing false statements that affect election results.

Sadly, the government did not adopt that small but meaningful amendment. What happened? The government was taken to court, where the court ruled that this aspect of the Canada Elections Act was unconstitutional. Instead of relying on the advice of the official opposition in the previous Parliament, the government instead went with its misinformed approach. The result was a finding that it was unconstitutional. In a scathing decision, Justice Davies wrote about the advice that came from the Privy Council Office which is, in fact, the Prime Minister's own department. Justice Davies wrote, “More importantly, the advice given to the standing committee by Mr. Morin,” a senior policy adviser, “that the inclusion of the word knowingly in section 91.1 was unnecessary, redundant and confusing was, for several reasons, incorrect and potentially misleading.” At paragraph 58 he went on to state, “To the extent that Mr. Morin testified about the import of removing knowingly from section 91.1, his comments were inaccurate and cannot be taken as reflecting Parliament's true intention.”

In the other place, Senator Batters tried to take the president of the privy council to task on this matter, but he refused to take responsibility and he refused to hold his own department accountable for the misinformation that its public servants provided and that resulted in an unconstitutional finding by the courts.

I want to say this very clearly. I will not be supporting this budget implementation act because it does not address the meaningful concerns of people in Perth—Wellington, who are just trying to get ahead.

[Randall Garrison, NDP, Esquimalt—Saanich—Sooke, BC]

Mr. Speaker, I listened to the hon. member's speech with a great deal of interest. I know that tourism and the performing arts play a big role in his riding, as they do in mine.

We are coming up on July, when CERB benefits will be cut by 40%. In my riding I am finding lots of people who work in the performing arts, hospitality and tourism do not have their jobs back yet.

Does the member support the government's proposal in this bill to cut the CERB benefit by 40% on July 1? If people do not need the CERB because they are working, that is great, but why the arbitrary cut in the benefit for those who are not back to work yet?

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

Mr. Speaker, the member reflects on the hospitality industry, the tourism industry and all the industries that have not recovered yet from the global pandemic and likely will not recover until some time in the distant future. They are likely considered to be the last to respond.

The member talked about a specific aspect of this bill, in terms of the CERB reductions. I do not support this bill, including that part of it. We need to ensure there is a targeted approach to the tourism industry and those industries that will take the longest time to recover from this global pandemic.

[Louise Charbonneau, Bloc, Trois-Rivières, QC]

Mr. Speaker, I thank the member for Perth—Wellington for his presentation. He talked a lot about cultural and tourism businesses, which have been affected by the pandemic.

What caught my attention when I read this bill was the fact that small charitable businesses are excluded from the definition of “small business”. I would like to hear my colleague's thoughts on this exclusion.

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

Mr. Speaker, I thank the hon. member for Trois-Rivières. I really appreciated her comments about the arts and culture industries.

In the charitable sector, the fact that non-profits do not have access to certain programs is a big issue. In Perth—Wellington, I have heard from non-profit businesses that applied for certain government programs but did not qualify. The government needs to fix this to help non-profit businesses.

[Colin Carrie, Conservative, Oshawa, ON]

Mr. Speaker, the member talked about the tourism sector, which hires a lot of young people. That is what my comment is about.

He is probably aware of the Brock study in 2018, before the pandemic, that found that 65% of software engineer graduates leave Canada, and around 30% of other STEM professionals leave. This is problematic. The Liberals will say they are throwing more money at education and training, but when people are trained and they are leaving the country, that is a problem.

Could the member comment on how this budget is failing young people, especially our youngest and brightest who graduate with great degrees but have to go offshore for employment?

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

Mr. Speaker, I appreciate all my colleague for Oshawa is doing in his community to support the hard-working families of Oshawa.

He is 100% right. We should be attracting the best and brightest to Canada, and keeping those people in Canada. When someone graduates from college or university with high-skilled job training and then goes to an international destination, that is something we need to combat. The way we do it is to ensure that Canada is a welcoming and hospitable place for businesses to set up.

We can look at places like Silicon Valley, which is attracting bright, smart young individuals. We need those people to come to Canada to access the great things we have to offer here. We could do that by having a meaningful conversation about what we need to do to encourage businesses to relocate here in Canada, rather than chasing them away to international destinations.

[The Deputy Speaker, Bruce Stanton]

Before resuming debate, it is my duty pursuant to Standing Order 38 to inform the House that the questions to be raised tonight at the time of adjournment are as follows: the hon. member for Regina—Lewvan, Natural Resources; the hon. member for Renfrew—Nipissing—Pembroke, National Defence; the hon. member for Nanaimo—Ladysmith, The Economy.