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

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Madam Speaker, I certainly am one of those individuals who would have loved to be a stay-at-home mom, but I did not have that opportunity. I needed to work. I know a lot of women are in those circumstances when their children are young.

That being said, the point I am making is that this is not the most efficient way to provide child care to Canadians, nor is it the preferred way for the vast majority to receive child care support. They want the opportunity to have choice, which I appreciated and wanted when I was raising my children.

My concern is that this funding is targeted specifically to one type of child care, when really what we should be doing is providing spaces for those who are in circumstances that need that support and want it, but also providing—

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

The hon. member for Lac-Saint-Jean.

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

Madam Speaker, the one thing that the Conservatives and the Bloc Québécois agree on is that health transfers are not to be found in this budget. Unfortunately, the Liberals are demonstrating once again that they are incapable of hearing or listening to the premiers of Quebec and the provinces.

The Conservatives are telling us that health transfers must be increased, but they are not saying by how much. They tell us every time that they cannot pull an amount out of thin air, as that would be too easy. However, the premiers of Quebec and the provinces have agreed on an amount.

To date, I have not received an answer to my question because the Conservatives are vague and answer like politicians. I will ask my question again: Does my colleague believe that the Quebec premier and the provincial premiers are off the mark when they give an actual amount?

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Madam Speaker, I certainly value my premier and the deep-dive work that he has been responsible for throughout the circumstances we have found ourselves in with COVID, much of which I strongly place on the shoulders of the government. Canadians have had to deal with this issue, when really it was the fault of the government right from the beginning in the way that it handled COVID.

That being said, I certainly respect the fact that the government also fails to recognize a lot of jurisdiction of the provinces and tends to try to rule with a heavy hand rather than to collaborate.

[Leah Gazan, NDP, Winnipeg Centre, MB]

Madam Speaker, the government promised a 50% reduction in the average cost of child care by the end of 2022 and an average cost of $10 a day by 2025 and 2026. As we know, there is tremendous variation regionally and from city to city, so averages do not ensure affordability for all. We know the cost of living varies across the country. The government also did not explicitly tie the federal funding to national standards, which is something that has been called for by child care advocates throughout the country.

Does my hon. colleague believe that we need to put in place national standards and ensure affordable universal child care for all throughout the country?

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

A very short answer from the hon. member for Yorkton—Melville.

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Madam Speaker, I thank the member for the question, however if she did listen to my speech, my concern is the fact that this is not realistic. It has been put out there in a very rushed way, and does not respond to the needs of all Canadians. I do not agree that a national day care program—

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

Resuming debate, the hon. member for South Surrey—White Rock.

[Kerry-Lynne Findlay, Conservative, South Surrey—White Rock, BC]

Madam Speaker, Canada’s balance sheet is in trouble. There is no sugar-coating it. We are $1.1 trillion in debt, and counting. That is more than $33,000 for every Canadian. This year alone, the government is set to spend more than $22 billion on interest payments to service that debt, which is estimated to balloon to $40 billion per year with this budget debt added in.

We are in this hole in large part because of the pandemic, but the Liberals’ overspending long before COVID-19 is why we are looking at the sea of red ink before us today. They left the cupboards bare. By next year, the Prime Minister will have added more debt since 2015 than all other prime ministers who came before, combined. Sadly, the budget has yet to balance itself, and Conservatives have always known that this magical thinking was not the approach of a serious government that cares about the work and the hours that go into Canadians paying their taxes every year.

Putting aside how we got here, my hope for this budget, the first tabled by the government in over two years, was a plan for steady growth, lasting job creation and a more prosperous future for all Canadians. I also hoped it would lay out a clear vision of economic recovery and prosperity, attainable goals that leave no Canadian behind.

What we have before us is not that. No, instead, we get risky and unproven economic schemes, a 700-plus page document with no road map to reopen Canada’s economy, and more than $100 billion in new spending on Liberal partisan priorities disguised as stimulus. The very definition of economic stimulus is spending that facilitates economic activity and growth. There is a difference between stimulus spending and just, well, spending, but the government does not seem to appreciate that difference.

Let us consider just a couple of examples from the so-called stimulus fund. There are $13 billion on pandemic supports. My Conservative colleagues and I have voted for these programs from the outset. Many Canadians faced with unprecedented realities and public health restrictions need the help right now. I will say more on this later, but that is not stimulus.

There is $8.9 billion on the Canada workers benefit, a refundable tax credit for Canadians who make less than the threshold. Again, this is not stimulus. Members should not just take my word for it. The independent, non-partisan Parliamentary Budget Officer said that only $69 billion of this new spending billed as stimulus is really that, stimulus.

Whatever one wants to call it, the sheer amount of all this new spending is simply not necessary. In fact, the Parliamentary Budget Officer noted that “the size and timing of the planned fiscal stimulus may be mis-calibrated”. Other experts agree. One might hear $100 billion and think, “Great, that is a lot of money. Surely it will kick-start the economy”, but the truth is that government spending does not equal growth.

Between 2010 and 2013, under the more fiscally responsible Conservative government, growth averaged 2.8% annually. We can compare that to the Liberals’ first four years in power, when spending rose sharply and average growth was down to 2.2% per year and was grinding down.

What I really do not understand is how, with over $100 billion in new spending, the Liberals’ budget still does nothing for the long-awaited and much-needed infrastructure projects in the Lower Mainland of my home province of B.C., major projects like the George Massey tunnel replacement and the SkyTrain expansion from Surrey out to Langley, or even smaller projects like reinforcement of the White Rock Pier, damaged almost three years ago now.

Does the government not want to help us in B.C.? Maybe it is waiting for another shipment of steel from China like the one used on the Pattullo Bridge before it commits, instead of using beautiful, high-quality Canadian steel. Much-needed infrastructure projects like this would not only create jobs overnight and stimulate the economy but also make a lasting impact on the ability to transport people, goods and services stretching from the U.S. border through several communities up to Deltaport, the international airport, Vancouver, the north shore and beyond, all key to lasting growth and prosperity.

A federal budget is supposed to be a plan for the people, for the people of Canada, our neighbours and our constituents. What do I mean by “no Canadian left behind”? What about the commuter who needs the SkyTrain to get from Langley to Surrey so she can get on another train to get to her job in Vancouver?

Why does she live in Langley or further east? It is because there is no way she can afford to live in Vancouver or Richmond or Delta or Surrey or perhaps White Rock. This budget does nothing to help her own her own home. Instead of encouraging home ownership and helping Canadians experience the achievement and pride in owning their own home, it has recently been made harder to qualify for financing, which negatively affects homebuyers and sellers, realtors, builders, developers, construction crews, contractors, building material suppliers and more.

How about the families in B.C. and across the country that continue to be affected by substance abuse? In B.C., there have been more deaths resulting from overdose than from COVID-19 in the last year. This budget does not do enough to address the opioid epidemic. Where is the comprehensive, recovery-oriented substance abuse plan?

How about the 988 suicide prevention hotline? More than five months ago, this House unanimously passed a motion put forward by my Conservative colleague, the member for Caribou—Prince George, to implement this critical three-digit resource. There is no funding for that.

How about the natural resource workers? A friend of mine recently spoke to a greeter at Walmart in Alberta who used to be an energy sector engineer but is now working a minimum-wage job to demonstrate the dignity of work to his children and put food on the table. What about him? Why is this Canadian being left behind?

What about the travel agencies across the country? About 83% are owned by women, who not only have had their incomes devastated, but have had their commissions pulled back when cruises and trips were forced to cancel. Why are these Canadians left behind?

At a $100-billion price tag, one might have thought we would see increased health transfers to the provinces, given the stress our medical system has undergone in the past 15 months and repeated calls for this from the provinces. It is not included.

Of course, budgets should not just be about spending. They should provide a clear plan for the future of our economy and how we are going to get there. This, amidst a pandemic, must include a plan for a data-driven, safe reopening. Conservatives put forward a motion on this in March, but it was voted down.

Every time I meet with small business owners in my riding over Zoom, businesses like Kin Thai in Surrey or Uli's in White Rock, they have the same question: What metrics will be used to evaluate the situation and eventually allow them to reopen to full capacity? When will it be back to business as usual? Even with expanded patio space, they need to make investments just to reopen. They deal in perishables. Businesses need to plan for the future. They need to order inventory and schedule staff. They want reasonable notice, and they want to get back to doing the work they love.

Before politics, I was self-employed in the practice of law, an entirely different business, but anyone who runs a business can appreciate the need to plan three months, six months, nine months out. The government is not giving businesses the certainty they so desperately need right now. Even if the plan had to be adjusted, given unforeseen circumstances, the government should at least set out what Canada can expect and what yardsticks will be used to adjust.

When I speak to owners of new businesses, they have an additional question: Why not us?

To be very clear, my Conservative colleagues and I have supported programs to help Canadians make ends meet during the pandemic from day one. In fact, we have often pointed out ways to improve programs, as we did with the rent subsidy, insisting the funds be paid to tenants, not landlords. I, for one, am glad the government listened.

Another area for improvement that this budget completely ignores is the ability for newer businesses, opened within the last two years, to qualify for the same supports as their peers that have been open longer. I have spoken to the ministers about this and I have written to them. We need to help them out. The investments to start these businesses were made long before the pandemic and their life savings can literally be on the line.

There are some things I like in this long budget. I am pleased to see the regional development agency for B.C. I think that is important, as long as the funds are allocated in the right places throughout the province.

Canadians waited a long time for this budget, 763 days, to be exact, the longest-ever gap between federal budgets. Unfortunately, it was not worth the wait. Too many Canadians have been left behind. They need to secure their future.

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

Madam Speaker, at the beginning of the member's speech, she spoke about the amount of debt that has been taken on in order to help Canadians through this pandemic, and she referenced the amount of debt that would be taken on under this Prime Minister specifically. I am curious if she is aware that she has voted for all of that debt over the last two years in the House and, often through unanimous consent motions, agreed to that spending.

Is she aware that she is just as responsible for that debt being taken on as the other 337 members of Parliament?

[Kerry-Lynne Findlay, Conservative, South Surrey—White Rock, BC]

Madam Speaker, that is a very interesting question from the member across the way.

I said in my speech, if the member was listening, that in fact Conservatives did vote for supports and help for Canadians throughout the pandemic. We have been very supportive of the need to help people who are in unprecedented times and unprecedented want. However, I also pointed out that the reckless spending by the government before we even knew about a pandemic left us in a very precarious position, and now the debt has run away from us. With this new budget, there is nothing here to show us a plan to get our house in order.

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

Madam Speaker, like the member for South Surrey—White Rock, we support a number of things in this budget, including the $15 minimum wage.

However, we are concerned about young people, who have been dramatically affected by this pandemic, particularly students. We have called for the elimination of federal student debt of up to $20,000 and a moratorium on and elimination of interest on student loan debt. Do the member and her party support such measures to make it more possible for young people not to be affected for their whole lives by the consequence of this pandemic on their futures?

[Kerry-Lynne Findlay, Conservative, South Surrey—White Rock, BC]

Madam Speaker, one thing that is very concerning to me is that there is not enough in this budget for youth, or for seniors, for that matter.

Being a mother of four children who have all pursued university education, two of whom had to do it all through Zoom in lockdown, with student loans, which I myself took out, I have a great deal of sympathy for them, and also because they are coming out into a very uncertain job market.

This is why I say that we need watermarks, benchmarks, so that Canadians of all ages, particularly youth, who want to figure out where they are going, when and how, can have a much clearer idea of how that can be accomplished.

[Tako Van Popta, Conservative, Langley—Aldergrove, BC]

Madam Speaker, I want to thank my colleague from the next-door riding of South Surrey—White Rock for mentioning a very important infrastructure project, the SkyTrain extension into my riding of Langley.

I wonder if the member would comment on the important interplay between transit, particularly transit-oriented residential development, and tackling the housing affordability crisis in the Lower Mainland.

[Kerry-Lynne Findlay, Conservative, South Surrey—White Rock, BC]

Madam Speaker, there is little doubt that my colleague and I know about the lack of affordability in B.C., particularly in the Lower Mainland. It is a very expensive place to live, a very beautiful place.

What we need in order to encourage growth, development and home ownership is better transportation south of the Fraser River. We need to be able to get people from community to community, to their jobs or to whatever it is they need to travel for. We need easy access for goods and services, as I mentioned in my speech, not just within the communities but up the highway to Deltaport, to the international airport, to Vancouver and beyond. This infrastructure is vital to us, and we do not understand why it is not being given the attention it deserves.