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

[Alain Rayes, Conservative, Richmond—Arthabaska, QC]

Mr. Speaker, nobody ever heard a Liberal spare a thought for future generations. Nobody ever heard a Liberal, be it the finance minister, the Prime Minister or even my colleague who just asked the question, express any concern about how this growing deficit might affect future generations. Over the past six years, the deficit has been higher than it was under any Canadian prime minister since 1867. The Liberals have never shown that they care about our children and grandchildren even the tiniest bit. It is unbelievable.

If they had the guts, they would table a plan to balance the budget. They would tell people that money does not grow on trees. We would help them figure out the best ways to support Canadians. Every political party has been willing to help the government whenever necessary, especially by identifying problems with their hastily passed measures, which allowed fraudsters to take advantage of the system. The fact is, Canadians are the ones who will end up paying.

[Simon-Pierre Savard-Tremblay, Bloc, Saint-Hyacinthe—Bagot, QC]

Mr. Speaker, I thank the member for Richmond—Arthabaska for his speech. I completely agree with his criticism of federal centralization.

However, I want to ask him a very specific question. In 2009, the Conservatives were in power and they set up the Canadian securities transition office, a Toronto-based single securities commission that served as a pan-Canadian securities regulator.

The current government is taking up that project. At the time, the Conservatives pushed hard for that. What is their position on it now?

[Alain Rayes, Conservative, Richmond—Arthabaska, QC]

Mr. Speaker, that is a very relevant question. I thank my colleague for it, but I do not have an answer for him. I am not an expert in that area and so I do not want to get into it.

What I would like to say is that there is an obvious difference between the Liberals and the Conservatives. The Liberals are a centralizing government. A Conservative government respects provincial jurisdictions, works in partnership with the provinces and does not criticize provincial premiers from other parties, as the current Prime Minister does, which is causing conflict.

There is no doubt that our leader and a future Conservative government will focus on working with the provinces to find solutions to the country's problems. If those problems fall under provincial jurisdiction, then our government will work with the provinces so that they can take the necessary measures with the resources they need. As we announced, the provinces need to be given more money for health care, with no strings attached, so that they can do their job. They have the expertise to do so.

[Alistair MacGregor, NDP, Cowichan—Malahat—Langford, BC]

Mr. Speaker, I noted with interest the part of my colleague's speech when he talked about the concern many workers have when they look at their pay stubs and the very real struggles many are going through.

Part of the budget implementation act sets a federal minimum wage at $15 an hour. This is something I ran on all the way back in 2015, and I can remember the Liberals openly criticizing it then, so it is very interesting to see it in this act six years later.

Does the member support the $15 minimum wage for federal workers? Does he think it is adequate in the year 2021? Does he have any concerns that it would take another six months for it to actually be implemented?

[Alain Rayes, Conservative, Richmond—Arthabaska, QC]

Mr. Speaker, to be clear, this is for federal employees. It is up to provincial governments to determine the minimum wage in each province.

The idea is to make sure that workers earn a decent wage. To do that, we need to support our small and medium-sized businesses, we need to support the economic recovery, we need to make sure the right conditions are in place so that all workers can earn as much as possible. This will give them a chance to raise a family, right here in Canada, and fulfill their dreams. That is what everyone wants. However, going into debt, as so many people are doing right now, is not the way to go about it.

We Conservatives believe in empowering individuals. That is our ultimate goal. We want to help businesses create good jobs and encourage investment in this country to increase our collective wealth. This will automatically result in the best possible wages for all workers, whether they are unionized or not. I think we should all be focusing on ensuring the best possible wages for all employees.

[Angelo Iacono, Liberal, Alfred-Pellan, QC]

Mr. Speaker, I will be sharing my time with my colleague from Kingston and the Islands.

I have been listening with great interest to my colleagues' speeches on Bill C-30, and I am pleased to have a turn to speak to this important legislation.

Much like budget 2021, this bill focuses on finishing the fight against COVID-19, healing the financial, social, emotional and physical wounds caused by the pandemic, and creating more jobs and prosperity for Canadians across the country. The purpose of Bill C-30 is to help Canada build back better and become a fairer and more equitable country.

We need to rebuild, but not haphazardly. We need to make sure that we address the gaps that the pandemic has exposed and even exacerbated. As we rebuild, we must protect the most vulnerable.

When I mention vulnerable people, I am thinking, for example, of the elderly. The COVID-19 pandemic has had devastating effects on our seniors. Since day one, I have received calls from seniors in my riding of Alfred-Pellan. They were worried about the situation and all the measures that were being implemented to ensure our communities’ safety. They were anxious about not seeing their families and their friends. They were preoccupied about the impacts that the situation would have on their finances.

That is why, building back better also means ensuring that we protect the health and well-being of seniors in our communities. After a life of hard work, they deserve a safe and dignified retirement without financial worries. This question must be asked: What can be done to help them? More and more of them are living longer than before, and many of them rely on their monthly old age security benefits.

It is in that spirit that our government has reduced the age of eligibility for old age security from 67 to 65. We made sure that seniors, including those who are more vulnerable, can live their retirement in dignity. With Bill C-30, we are implementing another of our government’s commitments, which is to increase the amount of benefits for seniors aged 75 and over.

Seniors become more vulnerable with age, especially when it comes to their financial situation. Indeed, Canadians are living longer and longer, and many of them rely on old age security.

That is why Bill C-30 proposes to amend the Old Age Security Act to increase these monthly payments by 10% for seniors aged 75 or over. By giving an increase to those 75 or older, we are providing targeted support. In practical terms, this would give seniors in this group greater financial security at a time in their lives when they face increased care expenses and a greater risk of running out of savings. The increase will be implemented in July of next year.

In the meantime, to address immediate needs, the 2021 budget also proposes to provide a one-time payment of $500 in August of this year to old age security pensioners who will be 75 or older in June 2022. The targeted increase to old age security will really improve the lives of people who deserve more support, especially single seniors who are struggling to make ends meet, like Solange, Antoinette and Leonardo, who live in my riding.

This would increase benefits for about 3.3 million seniors across the country. For those receiving the full benefit, it would mean an additional $766 in annual benefits in the first year, which would be indexed to inflation thereafter. I am thinking of Jeannine, who lives in my riding. She lives alone, and this money would help her buy all the food she needs instead of going without meals to pay her rent.

I believe that our society has a duty to do more to support seniors. That was true before the pandemic and will still be true afterward. COVID-19 has laid bare society's vulnerabilities and inequalities in Canada and around the world.

Seniors have felt this on a financial level. Many have run into economic hardship as they took on extra costs to stay safe. They have also faced social challenges. Many seniors in the Alfred-Pellan community and across the country spent the past year isolated from their family and friends. For far too many of them, COVID-19 has been tragic. I am thinking particularly of those living in long-term care facilities. They have been the overwhelming casualties of the pandemic in Canada.

In fact, another thing the pandemic exposed is the systemic problems that affect long-term care facilities across the country. The situation in these institutions was such that the Canadian Armed Forces were deployed to lend a hand to the teams on site. My riding was not spared, and I had the opportunity to meet the soldiers deployed to the long-term care centres in Laval. I am grateful for their work.

The pandemic has laid bare a rather dire situation, which is why I am so pleased to see that budget 2021 proposes to provide $3 billion over five years to support the provinces and territories in ensuring standards for long-term care are applied and permanent changes are made when necessary.

I know that many people are worried about this measure, but I want to assure those who are wary that our government will work with the provinces and territories and respect their jurisdiction over health care. We must protect seniors and improve their quality of life, no matter where in the country they live. This is true for long-term care facilities, which is why this investment is so important.

It is also true for seniors who still live at home. That is why budget 2021 proposes to launch the age well at home initiative to help Canadians age in dignity. With this investment, community organizations could provide practical support to low-income and otherwise vulnerable seniors. For example, the program would support initiatives to pair seniors with volunteers who would help them prepare meals, do housekeeping, run errands, do odd jobs around the house or even help them get outside their home.

This kind of support is what Miguel and Jane from my riding need to allow them to stay in their home. Their kids help, but additional support is much needed. This help is particularly useful to elderly people with no children to look after them, like Anne and John.

The COVID-19 pandemic has affected all Canadians and the economic impacts of the situation are undeniable. However, the consequences have not been the same for everyone. Our government’s recovery plan puts people first, but focuses on the groups that have been most affected by the situation.

Canadians have been combatting COVID-19 for over a year now. We are all tired, but we cannot give up. Now is the time to finish the fight against COVID-19, get back on our feet and secure the recovery by protecting the most vulnerable. This is certainly true for seniors, who deserve to live out their retirement in dignity.

I therefore support Bill C-30 and urge all members to do the same.

[Cathy McLeod, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, there is one thing that has been very puzzling to me in terms of the government's fiscal approach. As we know, the Minister of Finance, and of course we are very proud to have the first female minister table a budget, is new to this portfolio. We were well into one year of the pandemic when she assumed the role. At that time she had a mandate letter from the Prime Minister. This mandate letter said for her to create no new programs and to create fiscal guardrails, so what we have is a budget that completely defies the mandate letter from the Prime Minister.

Could my colleague explain to me if the Liberal mandate letters to the ministers from the Prime Minister actually mean nothing?

[Angelo Iacono, Liberal, Alfred-Pellan, QC]

Mr. Speaker, I thank my colleague opposite for her question.

The mandate letter clearly sets out what the minister must do as part of her job. The federal government has always been there for seniors. This instruction was always part of her mandate letter.

Since taking power, we have made improvements for seniors. We reduced the age of eligibility for old age security from 67 to 65. We increased the guaranteed income supplement, and we also exempted those making less than $5,000 from any clawback of the guaranteed income supplement.

Jeannine, a woman in my riding—

[The Deputy Speaker, Bruce Stanton]

Order. The hon. member for Beauport—Limoilou.

[Julie Vignola, Bloc, Beauport—Limoilou, QC]

Mr. Speaker, the member for Alfred-Pellan said that the pandemic has exposed the inequalities that exist. He gave the example of one of his elderly constituents, who is pleased that she can buy all the food she needs.

I have received dozens of calls from seniors in my riding who are forced to rely on food banks. They are outraged that the Liberal government is claiming to help seniors by giving money to food banks. In so doing, the government is admitting that people are unable to feed themselves with the money they have. At the same time, it is creating two classes of seniors by refusing to help those aged 65 to 74.

How can the member be proud of a budget that creates inequality?

[Angelo Iacono, Liberal, Alfred-Pellan, QC]

Madam Speaker, I would like to thank my colleague across the aisle for her question.

I do not agree at all with her conclusion.

Earlier, I gave the example of Jeannine, a 79-year-old woman in my riding. She was doing well until her husband died and she began receiving only one pension. The increase we are proposing will make a difference in her life, so she can buy all the food she needs instead of skipping meals to pay the rent.

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

Madam Speaker, the people of Eabametoong have now gone over 20 years without access to clean water. We remember when the Prime Minister made the promise that within five years every first nation would have clean water. However, that never happened. The government ignored all the reports saying it had to invest properly, and it would not put in the proper money. We are now told that communities can wait another five years for the Liberal government to start addressing this crisis.

Why is the government continuing to deny first nation families the basic human right in this country to clean water?

[Angelo Iacono, Liberal, Alfred-Pellan, QC]

Madam Speaker, I would like to thank my colleague across the aisle for his question.

During the pandemic, we were all deeply shocked by the tragedies that occurred in institutions across Canada. The government acted accordingly.

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

Madam Speaker, it is a pleasure to rise today to talk about the budget implementation act and what this budget has to offer.

For starters, I will note that, as usual, I am perplexed by the approach the Conservative Party has taken on the budget. When listening this morning to the comments from Conservative members, I heard the member for Brandon—Souris say that the budget is too high, there is too much money in it and we are spending too much. However, in the same speech, he went on to say that we need to spend more money on housing, more money on provincial transfers, more money on funding health in the provinces, more money for small businesses and more money for veterans, without giving a suggestion as to where money needs to be taken.

I asked a question of the member for Richmond—Arthabaska, who spoke just before my colleague. I asked him where he would start to cut funding and where he would remove money in this budget. I also asked him to explain his budgetary process to me. In the response I got from him, he went on about the debt again without actually answering me, and at one point I heard him say that all political parties wanted to help when it was necessary. That perhaps provides the most insight into the Conservative position on this.

In the beginning of the pandemic, when we had unanimous-consent motions to adopt supports for Canadians, the Conservatives knew they had no choice but to support them because public opinion would have turned incredibly negative toward them. They therefore supported help back then, although perhaps they would have preferred that every person fend for themselves at the time, instead of taking the approach that we should work together, collectively as a society, to get through this.

Nonetheless, the member for Richmond—Arthabaska stated, in his response to a question, that all political parties wanted to help when it was necessary. My take from what he said is that, basically, it is not necessary for us, as a collective society through the channel of the government, to support Canadians anymore. At least it is a step in the right direction in understanding where the Conservatives are coming from. They appear to be coming from a position that it was important to help Canadians before but not so much anymore. I understand it now, and it starts to provide some clarity.

I hand it to the NDP—

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

Please don't.