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

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Mr. Speaker, my colleague is someone I have worked with on committee and someone whose insight I appreciate quite a bit.

I am an Albertan and he is a Sasketchewanian, but as an Albertan, one of my biggest concerns is jobs and jobs for people in my constituency. He, of course, will know that Alberta has suffered greatly over the last few years. Even before COVID, our economy was in free fall. It was in a very dire place.

When I read through the budget, I did not see what I wanted to see for support for Alberta workers. I did not see what I wanted to see for helping our workers move forward in a diversified economy to be able to take advantage of opportunities.

Why does the member think that is? Could he comment on things he would have liked to have seen—

[The Deputy Speaker, Bruce Stanton]

The hon. member for Saskatoon—Grasswood.

[Kevin Waugh, Conservative, Saskatoon—Grasswood, SK]

Mr. Speaker, I want to thank the hon. member for Edmonton Strathcona for all her work she does on the heritage committee, where we are currently studying Bill C-10.

She is right. There is no help at all for the oil and gas industry in Saskatchewan and Alberta. We need to diversify. Both provinces know that, particularly Alberta, because of its situation it is under right now, but the government has really avoided western Canada. I was looking at the polls today. They were shut out in Alberta and Saskatchewan for a very good reason in the last election, and they are going to be shut out again. They have absolutely forgotten about western Canada, and we are going to make them play next time in the province of Manitoba.

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

Mr. Speaker, I would like to first acknowledge that I am joining members from Treaty 5 territory, the traditional territory of the Nisichawayasihk Cree Nation, from my home community of Thompson, Manitoba.

Today, I join members to speak on behalf of our region on Bill C-30, the budget implementation act.

I speak today at a difficult time for our country and especially for my province of Manitoba. COVID is spreading faster here in Manitoba than in any other province in Canada. In fact, right now, it is the worst in all of North America. I want to share my thoughts and condolences with the many people and families who have lost loved ones to COVID-19 during this crisis. I also want to acknowledge the life-saving work of the people working on the front lines right now.

However, to be clear, it should not have had to be this way, and this did not just happen. This past year of the pandemic has proven how the system is broken. The neo-liberal agenda has proven not only dangerous but deadly for many: our elderly, our indigenous communities and our workers.

Indigenous communities, including those here in Manitoba, have faced some of the highest rates of infection of COVID-19. At least six first nations in our region received full support from the Canadian Armed Forces when they called for urgent help to be able to save lives in their communities. I want to acknowledge the leadership of first nation leaders across our region, who have done everything in their power, along with advocates and people on the front lines, to keep their community safe.

We have seen strict lockdowns. We have seen the need to take incredible measures to keep people in some of the most vulnerable communities in the country safe. We have heard time and time again, and I have certainly heard that they were doing this in the face of significant odds, which were completely avoidable. These odds were the result of decades of colonized policies, paternalistic policies and of systemic racism.

At the same time that communities were fighting a pandemic, they were also fighting a third world crisis of no running water, a third world crisis of inadequate housing and a third world crisis of not enough medical personnel, let alone doctors and nurses, in their communities. So many communities across our region, so many first nations, went above and beyond to keep their people safe.

Just yesterday we heard from the Auditor General that first nations across Canada did not have the personal protective equipment needed going into this pandemic to be safe, which is particularly the case in our region. We know that throughout this they have struggled in any way they could to access PPE.

I remember advocating on behalf of those in Sagkeeng. When they received the first test kits, they were very clear in their questioning of how could they do tests when they did not have access to personal protective equipment to administer the COVID-19 tests. This was early in the pandemic. This federal government has let first nations down time and time again, and we saw this explicitly during this pandemic.

I want to acknowledge the incredible leadership of communities and regional indigenous leaders here in Manitoba in fighting to get vaccines available to first nations, indigenous and northern communities on a priority basis. I was proud to work with indigenous and northern leaders, and colleagues in the NDP, to push the federal government to act on this front.

I am pleased to acknowledge that there was recognition and a response from the federal government early this year that first nations, and people living on reserve and across the north in particular, required priority access to the vaccine, but it is not enough. We continue to see, especially these days here in Manitoba, indigenous people be disproportionally impacted by COVID-19.

I am sad to say that Bill C-30, a bill that was developed during this crisis, does not deal with some of the fundamental challenges that first nations communities face. We know that one of the key contributors to the spread of COVID-19 on reserve is the lack of housing, particularly the existence of overcrowded, inadequate, mould-infested homes.

I remember the leadership of Cross Lake talking about, of course, that there would be a significant spread when there were 15, 17 or 20 people living in a home. The leadership in Shamattawa made clear that the spread back in December was as significant as it was because of the overcrowded housing that people in that community live in.

This is not new. This is something for which leaders and people across the region have been fighting for a long time. Bill C-30, unfortunately, does nothing to address the housing shortage in first nations and northern communities across the region.

I also want to acknowledge that the second and third waves of COVID-19 have hit working people especially hard: front-line workers, workers in long-term care, in meat-packing plants, in warehouses, taxi drivers, migrant workers, many of them racialized and many of them immigrant. In Manitoba, people of Southeast Asian descent are most disproportionately affected by COVID-19 at this time. They are impacted 13 times the rate that white people are.

Working people have been forced to work throughout this pandemic without personal protective equipment, without paid sick leave, without targeted shutdowns and without access to vaccines. They have been forced to work by employers, corporations and governments that have chosen to prioritize profits ahead of the lives of working people and their families. Women workers have also lost significant ground. Inequality and the lack of structural supports like child care holding us all back.

I want to acknowledge that while Bill C-30 has made a historic commitment to child care, it is not as a result of the benevolence of the Liberal government. This is the result of decades of women fighting for universal child care across our country. I am proud of the work the NDP has done to push this vision forward. Yes, it is time to see a historic investment in child care, especially as a result of what we have seen in this crisis, where women have had to leave work and have taken a hit financially and economically in terms of their stability because of the lack of child care in our country. Let us get moving on turning that commitment to child care into action.

However, let us be clear that Bill C-30 does not go far enough for working people. There is no commitment on paid sick days. We know that a critical factor in keeping people and workers safe is the ability to stay home and get well.

We also know that the government has not gone far enough in changes to EI. While there are some in Bill C-30, it does not go far enough to ensure that workers are supported, especially in this day and age when the nature of work has changed significantly and the rise of precarious work is a significant challenge for so many.

The reality is that we cannot afford the status quo. The COVID-19 pandemic has proven that. If we want different results, we need to make different choices. We need to tax the rich and ensure that those who have made an extraordinary profit on the backs of working people pay their fair share. We need to go after pandemic profiteers who have made money hand over fist during a time when so many are suffering and many have lost their lives.

We need to go further and push for supports for those pushed to the margins. We need to cancel student debt, recognizing that many students right now are paying for an education that will leave them significantly in debt and are heading into a job market that is pretty abysmal. We need Canada to take a stand for students. We need to go further than that and ensure that we are committing to free education for students across our country.

We need to take on one of the biggest challenges of our time, the climate crisis, recognizing that without climate justice, we cannot achieve justice for all. We need to move in that direction as soon as possible.

The bottom line is that we need a transformative vision for our world, one that seeks to prioritize the well-being of people and our planet over profits, a vision rooted in the power of the collective, a vision that believes we can achieve the social, environmental and economic justice that we all deserve.

[Colin Carrie, Conservative, Oshawa, ON]

Mr. Speaker, at the end of her speech, my NDP colleague touched on youth and jobs for the future. This is the community I am hearing about in Oshawa with Ontario Tech. It is a very technologically advanced university. The member is probably aware of the 2018 study by Brock University that found that 65% of software engineers and 30% of STEM graduates were leaving our country. It is not just the investment in education, but the jobs.

In this budget, we do not see investments in our current strength as Canadians, whether it is our historic strengths in the energy sector, mining, softwood lumber or manufacturing. I wonder if the member could comment on what needs to be put forth by the government to create those jobs and allow our brightest and best Canadians to stay not only in her community but in my community and all of Canada.

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

Mr. Speaker, what we need to deal with the jobs crisis in our country, particularly when it comes to young people, is a green new deal. We need a vision for job creation that is premised on a green transition and the creation of jobs for the future. That is what young people want. We can do that in our communities.

I come from a part of the country that relies in significant ways on the resource sector. As a result of job-killing trade deals and foreign ownership, we have lost hundreds of good jobs. People here want jobs, sustainable jobs for the future. There is so much opportunity for creating these jobs, but we need the political will around a green new deal. Let us get moving.

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

Mr. Speaker, I would like to thank my colleague for her speech.

I must admit, however, that I am having a bit of a hard time with the NDP’s rhetoric. The hon. member said that the budget does not go far enough, that it is the status quo, that it does not give people what they really need and that there is not enough affordable housing for first nations peoples. However, she and her party voted in favour of the budget.

Something similar is happening at the Standing Committee on Environment and Sustainable Development. Since this government bill was first introduced, we have been saying that it does not go far enough because it does not propose any binding targets. The NDP, however, went so far as to say that it was not necessary to include any targets in the bill. It has refused any amendments proposed by the Bloc Québécois or the Green Party that could have improved the bill.

If my colleague does not agree with the budget, why did she vote in favour of it?

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

Mr. Speaker, let us first acknowledge the hypocrisy of the Bloc Québécois, which claims not to want an election, but continues to miss opportunities to contribute to the legislative agenda and get results for people across the country.

We have to raise the problems with the budget. People back home are suffering greatly even now. There needs to be clarity on what needs to be done. However, we must also recognize the positive actions resulting from pressure from social movements, such as bringing in a national child care system, which is a necessity.

We also need to do even more. We have to learn from the COVID-19 crisis and take a far more visionary and progressive approach to improve the lives of Canadians across the country.

[Leah Gazan, NDP, Winnipeg Centre, MB]

Mr. Speaker, I want to expand on the comments of my hon. colleague. Manitoba is in a dire situation, with 23 people being sent out of province to ICUs, one who perished. Many are workers without paid sick leave. They are essential workers who have put their lives on the line. Some still have not been given proper immigration status.

Could my hon. colleague expand on that?

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

Mr. Speaker, all of us in Manitoba are so concerned and heartbroken by what we are seeing. Front-line workers, racialized workers, including, as was pointed out, workers without status, are paying the ultimate price. This is a time for Canada to step up and ensure the status of migrant workers. This is a time for Canada to recognize that for our country to move, for us to survive day to day, we rely on these workers, front-line workers and migrant workers, to do what needs to be done. It is time for status for all.

[Earl Dreeshen, Conservative, Red Deer—Mountain View, AB]

Mr. Speaker, I am pleased to join in the debate today on legislation to implement the Liberal government's collection of partisan election spending measures outlined in budget 2021.

My constituents of Red Deer—Mountain View have waited a long time to see some concrete measures from the Liberal government that would provide us with some relief from COVID-19 and help us rejuvenate our local economy, which was not doing well even before the pandemic.

Every week, over the past 14 months in Red Deer—Mountain View, we have seen more empty buildings and more for lease signs go up. Many small business owners have had no choice but to close and so many more are barely holding on by a thread, as they see their life savings dwindled, in hopes of staying open when the economy turns around. It would seem that very little help is on the way.

In fact, due to a lot of Liberal government policies designed to cripple the energy sector and drive away investments, many businesses in Red Deer had already been closing and shedding jobs before the pandemic. I will give one example, but there are many more.

McLevin Industries has been in business since 1917, almost as long as Red Deer has been a city. Over that time, the business has managed to survive a lot, including the recession in the early 1980s. Like many Albertans, the owners were prepared to get down to work and further grow before the Liberal government took office. Those plans have long been scrapped. In the years up to 2019, revenues at the company plunged 40% and it shed 19 jobs. The Liberal government's legacy in communities right across this province and throughout western Canada has been unemployment, business closures and too many workers and families left without much hope for the future.

That brings me to budget 2021, the Liberal government's first budget in nearly two years. There is no question that the Liberal budget is a massive letdown for Canadians who were looking for a plan to create jobs and boost economic growth. Canada's Conservatives and all Canadians wanted to see a plan to return to normal, a plan that would secure jobs and the economy. Instead, what we have in budget 2021 is a dangerous and untested economic experiment where tens of thousands of Canadians remain out of work and many small and medium-sized businesses are still struggling to stay afloat.

The Liberal government's reimagined economy is a risky Ottawa-knows-best approach that picks winners and losers by deciding which jobs, which sectors and which regions of our country will be prosperous. This unproven and incompetent economic approach threatens the personal financial security of everyone in Alberta and all workers across the country. With unemployment running at more than 20% in rural Alberta, the Liberal government's budget throws billions of dollars toward so-called green energy industries and projects which, as we know from experience in Ontario, will neither create jobs, protect the environment nor stimulate the economy.

Canada's energy sector has consistently contributed billions of dollars to Canada's GDP and has provided tens of thousands of Canadians with well-paying jobs that allow families to put food on their tables. How does budget 2021 recognize and promote this fact? It does not. Budget 2021 continues the Liberal government's assault on our energy sector, which is also the most environmentally conscientious on the planet.

Since 2015, the human consequences of Liberal government attacks on Canadian energy have been devastating, with 200,000 jobs lost and $200 billion in cancelled projects, and these jobs depend on the Liberal government reversing courses and policies that have already damaged the Canadian energy sector.

The oil and gas industry provides hundreds of thousands of direct and indirect jobs and is the single-largest contributor to Canada's GDP and our balance of trade. Its survival is critical to Canada's economic recovery, and the billions of dollars in tax revenue it generates pays for the social services Canadians rely on, like our schools and hospitals. Instead of supporting our energy sector and helping it recover from its worst recession in decades, the Liberal budget invests $17 billion over the next few years in so-called green energy projects, which, as history tells us, will create few jobs and contribute very little to economic growth.

In truth, the notion of helping generate economic growth seems to be of very little interest to the Liberal government. It is hardly mentioned in budget 2021. In fact, the words support, benefit and gender are riddled throughout the 700-page budget, but the word competitiveness appears just 13 times. Imagine that. Budget 2021 is supposed to be the Liberal government's plan for our economic future, but the words growth and competitiveness are barely mentioned in passing, amid all the $104 billion in new partisan spending commitments.

Before the budget was tabled, Canada's Conservatives called on the government to stand up for Canadians and bring forward measures to ensure the improvements to productivity that a competitive economy requires. We noted that sector-specific support is required, not a one-size-fits-all approach, and that the government's focus should be on the crucial small and medium-sized businesses that have been left behind because of poorly designed support programs.

Canada's Conservatives called on the government to dispense with the talking points of reimagining the economy and realize that Canadians simply want to know that things are going to get better. Canadians want their jobs, their small businesses and their communities back. Canadians are not calling for the government to embark upon a grand social and economic experience. They simply want to return to normalcy.

In short, Canada's Conservatives called on the Liberal government to deliver a real plan for Canada's economic recovery: one that secured our future by recovering millions of jobs. It also called on the government to introduce policies that resulted in better wages, and to help struggling small businesses get back on their feet. The Liberal government refuses to listen to sound advice and instead pursues its own course of massive and unfocused spending, record ballooning deficits, stunted economic growth and unaffordable national debt that has the potential to cripple our country for generations to come.

Let me say this. Over the last few months, those of us in Red Deer—Mountain View and in communities across Canada have been hopeful that we would soon see an end to the COVID-19 pandemic and the beginning of an economic recovery. Our recovery plan focuses on creating financial security and certainty. Our plan would safely secure our future and deliver a Canada where those who have struggled the most in this pandemic can get back to work. One of the central goals of our recovery plan is to ensure that manufacturing at home is bolstered, wages are increased and the dream of affording a better life for current and future generations can be realized by all Canadians.

We urge the Liberal government to consider including at least some of those measures we put forward for Canada's recovery plan in this budget. The Liberal government instead has chosen to embark on a reckless and untested course of partisan spending and ballooning debt that does nothing to grow our economy or increase our prosperity.

Unemployed Canadians who were hoping to see a plan to create new jobs and economic opportunities for their families are being let down by budget 2021. Workers who have had their wages cut and hours slashed, and who were hoping to see a plan to reopen the economy, are also being let down. Families who cannot afford more taxes and are struggling to save money for their children's education or to buy a home are being let down. The Liberal budget does nothing to secure long-term prosperity for Canadians.

The Liberal government has consistently ignored calls from Canada's Conservatives and from all political parties to bring forward a real economic recovery plan that would unite Canadians rather than drive wedges between them. Canadians deserve better. They deserve a real economic recovery plan, and my hope is that Canadians will soon see a Conservative government moving forward to do just that. That is what Canada's Conservatives are committed to delivering.

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

Mr. Speaker, a few moments before concluding his speech, the member talked about the Conservatives' plan and how it was going to increase wages for employees.

Can he explain how their plan would increase wages?

[Earl Dreeshen, Conservative, Red Deer—Mountain View, AB]

Mr. Speaker, I certainly can. The first thing that we would do is get rid of Bill C-69, which is stopping all opportunities for natural resource development. If we want to have green economies and green jobs, we have to recognize that we have to use the tool we have, which is Canada's oil and gas industry.

As we do that, we will be able to move into some of these other areas that are important to those who care so much about the environment, but we cannot shut down one part of it in order to try to promote a secondary one. From that same position, we know that there are going to be a lot of requirements for rare earth minerals. We have to make sure we get the government out of the way if we think those will be part of our future.

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

Mr. Speaker, we all know that one in five Canadians does not take the medications they have been prescribed because they cannot afford them, yet the Conservatives voted to continue protecting the profits of big pharma and not go ahead with a pharmacare plan. We have had a promise from the Liberals for 23 years for this.

Can the member explain why the bill before us ignores the needs for pharmacare? Will the Conservative Party come around to supporting a plan so all Canadians can have access to pharmacare?

[Earl Dreeshen, Conservative, Red Deer—Mountain View, AB]

Mr. Speaker, of course, a number of people are having difficulty attaining pharmacy services in the country. Many of them, however, have plans that allow them to access pharmaceutical products. From that perspective, we have to look around the world to see what the consequences have been in those places that decided to let the government do what governments do: In their minds, it is to manage their systems. I think that is really the critical part. If the member takes a look at some of the things that have taken place in Australia and New Zealand, he will understand that there is a lot more required than a standard blanket statement that says, “Pharmacare for everyone”.

We have to look at ways to help those who have been falling through the cracks. For that, I think, if we as Canadians do not shut down the things that help us, like our oil and gas industry, it will give us an opportunity to help all Canadians.