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

[Ted Falk, Conservative, Provencher, MB]

Madam Speaker, I want to compliment the member for Winnipeg North on his recognition of our Winnipeg Jets having ousted the Oilers in four straight games, led by Mark Scheifele and Blake Wheeler. Of course, we are looking forward to continued success. We are looking forward to a Canadian team from the centre of Canada, which is in my riding, holding the Stanley Cup.

What should we be telling Canadians? When COVID-19 hit, the government needed to act quickly, and it did. As Conservatives, we supported what the government did. In fact, when it came to the Canada employment wage subsidy, initially the government rolled out a 10% wage employment subsidy to employers that were experiencing a decline in sales. We, as Conservatives, proposed to increase that to 75% so the folks who were hurting could really benefit.

We joined together with the other parties in the House to come to the aid of the folks who wanted it. Unfortunately, this budget falls way short of providing additional support.

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, I was thinking today about how I should approach the budget implementation bill.

I have a particular fondness for the Leader of the Government in the House of Commons. I like it when he says we are trying to pick a fight. I was wondering how to interpret that, and I was reminded of a name my father used to call me when I was a teenager.

My father was the king of neologisms. He was a guy who could invent concepts and words. When I was young, he would tell me that I was “contrarious”. I do not know if that came from the word “contrary” or “contrarian”, but he told me that “contrarious” means someone who scratches their backside when their head is itchy. That is just his turn of phrase. I do not mean to be offensive. That, according to my father, is what it means to be “contrarious”. I think that someone who is “contrarious” is someone who goes against what makes sense. It is true that in my teenage years, I frequently did things that did not make sense and defied my father out of stubbornness.

Now when I hear this government telling us that we are trying to pick a fight, I often think that they are using the same contrarian rhetoric. I am not saying that the government has an itchy head and is scratching the wrong spot. That is not what I am saying. I am simply saying that perhaps some of the government's actions are counterproductive.

In my view, there are four aspects of Bill C-30 that clearly demonstrate that the government's actions are counterproductive.

The first aspect is old age security. My office has never received as many complaints as it has about the government's proposal to give $500 to people aged 75 and over.

While my father used to use the analogy that our heads are itchy but we are scratching our backsides, I would say that seniors are fired up, and that is the truth. I have never received so many complaints, both online and by email. This is unfair. It creates two classes of seniors. We have made our position clear, but we did not even need to, since that is how it looks on the ground.

The seniors receiving the payment are unhappy. Seniors aged 75 and over who have a spouse under 75 who will not be receiving it are unhappy, and they are vocal about it. Some of the emails I received even got quite abusive, blaming me as if it had been my decision. I am getting this type of criticism. It is understandable in the context of the pandemic that there are tensions and people who are unhappy. As we know, seniors were the ones who were overlooked during the pandemic.

The Bloc Québécois made a proposal, masterfully presented by the member for Shefford, that I think was rational and reasonable. Why not increase old age security by $110 a month and increase the guaranteed income supplement by $70 for a couple and $50 for a single person? To me, this is a desirable and reasonable position.

I said earlier that the government is acting unreasonably. In my opinion, it is not picking a fight to say that. I am saying that, having listened to the people on the ground, the seniors in my riding, I believe that a desirable and reasonable position would be to increase old age security by $110 and the guaranteed income supplement by $50 or by $70 for a couple.

Health transfers are another aspect of Bill C-30 that I find unreasonable. To me, this perfectly encapsulates what is not working in federalism. I clearly remember two instances of what we call Canadian-style neo-liberalism that took place in the Canadian federation after the 1995 referendum, in 1996-97 and 1997-98. The government cut transfer payments by $2 billion each fiscal year. It totally dismantled Quebec's health system.

There was a report, the Séguin report, which was issued not by a sovereignist, but by a federalist. This report demonstrated what we call the fiscal imbalance. No one ever came out and said that it was conjured up and contrived by the interests of people who had a different political opinion from the sovereignists. No one ever came out and said that, but I think it is a proven fact.

Then there was a slightly better agreement on health transfers with the Conservatives, thanks to a bit of a push from our party, it must be said.

Then, under the Harper government, we were back to meagre health care funding. Year after year, the Parliamentary Budget Officer said that if nothing changed with respect to health transfers, provincial deficits would grow while the federal government ended up swimming in surpluses. That is according to the Parliamentary Budget Officer, not me. It is in the 2013 report.

What is in Bill C-30? Certainly not the 35% the provinces want. The government is signalling that transfers will come with strings attached. That is what we saw for senior care. That seems to be the government's intention. I think this indicates something unreasonable that nobody wants to see.

Another fairly important aspect of Bill C-30 that made me raise my eyebrows when I read it is the extension of various programs, such as the wage subsidy. My thought was that, if the government were interested in fixing a mistake, it could simply change the wage subsidy to make it off-limits to political parties, but there is nothing about that in Bill C-30.

It is no secret that we will likely be in campaign mode soon. Some political parties will be campaigning using money from the wage subsidy. We are still waiting for our Conservative friends to pay back this money. They at least admitted that it may not have been ethical and may not have been the right thing to do. The Liberal Party and our colleagues in the NDP, however, seem quite comfortable with their decision to claim the wage subsidy.

The government could propose a worthwhile amendment to fix that. At the very least, an amendment would send the message that members of the House of Commons do not create programs that benefit them personally. That is all I will say.

The infamous green recovery is another thing that I think is unreasonable and counterproductive. I will never understand what the government is trying to do with this green recovery. There is virtually no mention of it in Bill C-30.

The only information have we gotten about the green recovery so far is an announcement about the electrification of transportation.

Allow me to back up a little. I am sure this figure is shocking, but the government is talking about a $17.6-billion investment in the green recovery.

Do members know how much the Trans Mountain pipeline cost? It cost $17.1 billion, and that was just one project. Overall, the pipeline costs as much as the green recovery.

That is an image that really hits home, for anyone who is serious about the environment. When it comes to the green recovery, what we have been hearing about is the electrification of transportation. That bothers me a bit because Ontario is going to make off with most of the money associated with that, yet it is the only province that is no longer offering a rebate for purchasing an electric vehicle. That is ironic, but let us leave that aside.

The other thing that really bothers me is that the government announced its intention to get into hydrogen production. There are three types of hydrogen. In committee, the government told us that it would prefer to develop the hydrogen market without making a distinction. Anyone who is familiar with the energy sector would tell us that the worst idea out there right now is grey hydrogen. There is no way that making hydrogen out of oil and gas is environmentally friendly. It is anything but.

Lastly, I want to talk about the forestry industry. There is nothing in Bill C-30 about the much-talked-about $55 million that was announced for the investments in forest industry transformation program, or IFIT. Why is it not in there? I do not know. Fifty-five million dollars is nothing. It is peanuts compared to the support that was announced for the oil and gas industry. There is nothing about that in Bill C-30.

I do not have much time left, but, in closing, I want to tell my friend, the leader of the government, that I am not trying to pick a fight, but when my head is itchy, I scratch it, and when my backside is itchy, I scratch that. It is important to be consistent.

[Andréanne Larouche, Bloc, Shefford, QC]

Madam Speaker, I thank my hon. colleague from Jonquière for his speech.

In his speech, he highlighted the Bloc Québécois's work on two very important files, seniors and health transfers. He also spoke about the green recovery. We both want to represent the interests of Quebec.

I think that support for the forestry industry is another area that he is very invested in.

I would like him to tell us more about how this sector could be part of the green recovery.

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, what a fantastic opportunity. My party commissioned a study on maximizing the potential of the forestry industry in Quebec. We are talking about 16,000 jobs over a 10-year period.

The forestry industry is probably the sector that is best positioned to fight climate change and rising greenhouse gases. As everyone knows, the forest is a carbon sink. Unfortunately, the federal government hardly ever funds the forestry industry.

In Quebec alone, this sector represents $20 billion in economic spinoffs per year, yet the federal government only supports this sector to the tune of 0.03%. That is tragic compared to the oil and gas industry.

[Philip Lawrence, Conservative, Northumberland—Peterborough South, ON]

Madam Speaker, I thank my colleague for his wonderful speech.

Given the dramatic increase in debt, is the member not concerned that the Liberal government will cut transfers to the provinces, as happened in the 1990s under the Chrétien government?

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, my colleague is quite right to be concerned.

When we return to the House after the next election campaign, we will probably come back to the idea of a balanced budget. That is what usually happens.

I do not want to displease my colleague, but governments, whether Liberal or Conservative, sadly have this unfortunate habit of balancing their budgets on the backs of the provinces.

That is when transfer payments get cut. That is what happened in the 1990s, but the Harper government did the same thing from 2013 onwards when it cut transfer payments. We have to expect this and be very vigilant about it.

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

Madam Speaker, one thing we committed to in the last federal election was to increase OAS by 10% for seniors over 75. That commitment was made during the election, and in this budget we see a fulfillment of it.

Would the member not agree that in supporting our seniors, the government's response in fulfilling the commitment to seniors over 75 is a positive thing, especially when we factor in the other increases and one-time payments that we have given to all seniors aged 65 and over?

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, I challenge the parliamentary secretary to say that to the seniors in my riding who saw the $500 for those 75 and up as a direct affront and a vote-grabbing ploy.

If he is interested and would like an answer, I can forward the emails and Facebook messages I received. I am certain that my colleagues would be very pleased to do the same. He would have enough reading material for probably the next two or three weeks.

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, there is a special place for Quebec in this budget, but there are not necessarily the same ramifications for Alberta. I am wondering if the member thinks that all provinces should be treated equally.

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Liberal, Alexandra Mendes]

The member for Jonquière has just enough time for a brief answer.

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, my colleague said there is a special place for Quebec, but not Alberta.

If you look at the federal funding for the oil and gas industry and the funding for the forestry industry—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Liberal, Alexandra Mendes]

I am going to have to encourage the hon. members to have a discussion somewhere else.

Resuming debate, the hon. member for Nanaimo—Ladysmith.

[Paul Manly, Green, Nanaimo—Ladysmith, BC]

Madam Speaker, it is an honour and privilege to rise today from the territory of the Snuneymuxw First Nation, and to serve the communities of Nanaimo—Ladysmith in the territories of the Snaw-naw-as, Stz'uminus and Lyackson First Nations.

The budget is over 700 pages long and the budget implementation act is over 300 pages long, so there is a lot of ground to cover in a short speech. I have picked some of the key positive and negative aspects to highlight.

A national child care system is a program the Green Party has been calling for for decades. This program is needed more urgently than ever, as we begin to address the heavy impact the pandemic has had on working mothers. The Province of Quebec has been providing low-cost child care for the past two decades, and researchers have studied what has been successful there and what has not. I am encouraged to see the government supporting the not-for-profit model. We must not allow the quality of child care or the quality of—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Liberal, Alexandra Mendes]

I am sorry to cut the member off, but we have issues with sound and interpretation.

It is now working. Please proceed.

[Paul Manly, Green, Nanaimo—Ladysmith, BC]

Madam Speaker, the budget makes some positive steps toward addressing the affordable housing and homelessness crisis in Canada. Unfortunately, it is not enough to make up for decades of neglect by the federal government. Housing is a human right, recognized in international law and affirmed in the national housing strategy. Much more needs to be done to ensure that right is respected. Weak regulations have allowed our housing market to be used by the global ultrawealthy for tax evasion and money laundering. These activities have driven up the cost of housing to unsustainable levels and it continues to climb. Where does this end?

We should be looking at regulations to protect Canada's residential real estate market. Many countries have regulations that restrict foreign buyers. I have heard both Conservatives and Liberals talk about how much they love foreign direct investment. When people earning median incomes can no longer afford to own or rent a home without spending 50% or more of their income, is foreign direct investment in housing benefiting Canadians? Housing prices in Canada have gone up an average of 30% in the past year. We have barely begun to see the fallout of that.

The investment in Canada's nature legacy is a very welcome addition, especially the funding directed to indigenous protected and conserved areas, or IPCAs. Reconnecting indigenous people back to their traditional lands is key to reconciliation. A sixth mass extinction is happening right now. Species are disappearing at a rapid rate, and we are losing important and endangered ecosystems around the planet. The endangered big tree old-growth ecosystems on Vancouver Island are a perfect example of where the funding from Canada’s nature legacy should be spent. Indigenous protected and conserved areas would put land under the control and authority of local first nations. This ensures long-term economic development built on harvesting second-growth forests and creating value-added forest products, while preserving old growth for eco-tourism and traditional practices.

Low-income seniors in my riding have been asking for additional pandemic relief and for a permanent increase in the old age security. The budget promises that old age security will increase in 2022, a year from now, but only for seniors over the age of 75. This is creating two classes of seniors: those 75 and up and those under 75. This is going to force more seniors to continue working in jobs that young people could be filling.

It is positive that the government is moving toward national standards for long-term care, but bolder action needs to be taken. The pandemic has exposed glaring deficiencies in some provinces that allowed for the warehousing of seniors in for-profit homes. Serious action should be taken against private for-profit long-term care homes that used pandemic relief funding to give executives and shareholders a bonus instead of fixing deficiencies.

The government has made a good start with additional support for students during the pandemic, with interest relief and an increase in student grants, but it is time to take bold action to bring Canada fully into the knowledge-based economy. It is time to follow the lead of northern European countries and make post-secondary education in this country tuition-free.

The Green Party has long been calling for improvements to our health care system, with an increase of health transfers and a system that recognizes provincial demographic differences. There is an incremental move toward universal pharmacare, but we need bolder steps to ensure Canadians have access to the medicine they need. We have been calling for universal pharmacare, universal dental care, universal mental health services, wellness care and a patient-centred focus on health and well-being to keep people out of the sickness care system, because we know that all of these things will save money in the long run and keep Canadians healthier.

Small businesses are going to have a more difficult recovery than large multinational companies that have been able to ride out the storm with big box stores and online sales. Small and medium-sized enterprises are the lifeblood of the economy. They hire the vast majority of private sector workers. Special consideration needs to be given to ensure that the hundreds of thousands of small and medium-sized businesses across this country are able to recover. The wage subsidy ends in September. Many businesses in my riding need help well beyond September.

This is Tourism Week. The budget commitments to the tourism industry are not enough. Tourism's contribution to the economy is underestimated. Tourism employs more people than oil and gas in Canada, and $500 million is not adequate to meet the needs of tourism operators across the country, especially for those who will not be in full operation again until at least 2022.

I hear from constituents like Shelley and Dave, who own and operate CruisePlus, a company that books tours in Canada and around the world. When the pandemic hit, they and their team worked hard to get Canadians home and cancel bookings. They have struggled to stay afloat during the pandemic. They have lost well-trained, loyal employees and are concerned about the end of the wage subsidy. They will lose support before they are expecting to be able to restart their business in a serious way.

The plan to lower the Canada recovery benefit from the current $500 a week to $300 a week by July needs to be re-examined. Workers are still struggling and may not be able to find enough work to compensate for that reduction.

The pandemic has demonstrated the need to improve our social safety net with a guaranteed livable income. We are going to see additional shocks to our economy with automation, artificial intelligence and climate change. A guaranteed livable income can help ensure that no one falls through the cracks as we navigate these new realities.

How will we pay for all these things? During the peak of the pandemic, more than 5.5 million Canadian workers lost their jobs or were working half of their normal hours. More than half of Canadians are within $200 of not being able to cover their monthly bills. At the same time, Canada's 48 richest billionaires increased their wealth by $78 billion and now have almost a quarter of a trillion dollars among them. We now know that some large corporations used taxpayer-funded relief programs to pay their shareholders and executives huge bonuses. That is disgusting.

Canada needs an increase in the progressive tax rate at the higher income brackets. We also need a wealth tax and an inheritance tax for the ultrawealthy. It is time to close tax loopholes that allow them to offshore their wealth and avoid paying taxes. It is time to tax the Internet giants that extract billions from our economy. Big banks and credit card companies have been raking in profits through increased user fees and interest rates they charge to consumers and businesses, and payday lenders are trapping low-income people into predatory loans with terms designed to keep them in endless cycles of debt. This is unacceptable. How have we let income inequality reach this point? All of these things could have been dealt with in this budget.

Over and over again during this debate, I have heard the Conservatives call on the government to spend less. They caution about deficits and increasing debt. I agree with them in at least one area: We need to end all taxpayer handouts to the fossil fuel industry. Real climate action requires that we cut all funding to the Trans Mountain pipeline expansion project, cut all subsidies to fracking companies and put them on notice that their climate-destroying practice will be banned within the year, and make the costs of industrial cleanup a non-dischargeable debt so we can stop subsidizing the cleanup of abandoned wells. The fossil fuel industry is a sunset industry. It is time to stop propping it up and invest those billions in a just transition to a renewable energy economy.

While there are a number of things that are positive in this budget, it falls short of dealing with the challenges of our time. We are in a climate emergency and we have growing inequality. Canada can and must do better for people and the planet. I will continue to work toward that goal.