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

[Sébastien Lemire, Bloc, Abitibi—Témiscamingue, QC]

Madam Speaker, I thank my colleague from Hamilton Centre for his excellent question.

That is indeed the crux of the matter, and that is why the Bloc Québécois voted against the budget. We are in the midst of a pandemic and the federal government has a responsibility to respect the agreements it has made in the past.

Under normal circumstances, the costs associated with health care spending should be shared 50-50. We are barely receiving 20%. The provinces and the Quebec National Assembly are unanimous in their request to increase this percentage to 35%.

When we see the federal government rack up more than $1 trillion in debt, money becomes very relative. That really worries me, and I think that one of the solutions would have been to give the people who are managing the pandemic the necessary means to achieve their objectives, instead of trying to impose national standards, as in the case of long-term care facilities.

[Andréanne Larouche, Bloc, Shefford, QC]

Madam Speaker, interestingly enough, the first speaker asked a question about housing and said that the federal government had invested enough, while the second speaker spoke about health transfers.

I just had a discussion with Marguerite Blais, Quebec's minister responsible for seniors and caregivers. She spoke about two things.

First, she spoke about how the federal government did not want to increase health transfers to 35%, even though that is Quebec's main demand to help our health care system. Second, she spoke about housing, about how we need to help workers—and therefore businesses—back home, in the riding of Shefford, who are struggling to find housing. She also spoke about how we must help seniors, who need safe, affordable housing.

There is not enough funding; we need more. On top of that, the agreements have been dragging on.

I would like to hear my colleague's thoughts on this.

[Sébastien Lemire, Bloc, Abitibi—Témiscamingue, QC]

Madam Speaker, I would like to commend the member for Shefford for her commitment to seniors. One of the key things missing from this budget is help for seniors aged 65 to 74. It is fascinating that the government wants to create two classes of seniors. I just cannot understand it.

How did the government determine that the needs of seniors aged 65 to 74 are not the same as those aged 75 and up? I am thinking here of prescription drug assistance and rent relief, or even the increase in the cost of Internet services and electricity. Only this government would think that people should have to wait until they are 75 to live with dignity.

Housing is a top priority in indigenous communities, as well as in our cities and towns. It is a matter of dignity. Housing is a tool for economic development, but it is also essential to every individual's psychological and mental health. Every Canadian should have a decent roof over their heads, and that should be the priority of this government and future governments in the years to come.

[Bobby Morrissey, Liberal, Egmont, PE]

Madam Speaker, I am pleased to respond to Bill C-30, the budget debate.

I first want to reflect on my constituency's strengths and its ability to adapt to these changing times. This is because Egmont is a place where people take care of one another. First, there is a great respect for family, and in a tight-knit community that means the residents are very conscious of both the successes and the challenges faced by their neighbours. Further to that, there is a collective understanding that every individual has a contribution to make. Within that fabric of individuals, families and communities there is a real strength. As a result, Egmont has fared relatively well during the pandemic because virtually every individual recognizes a real sense of duty to the whole.

People have worked hard to keep the community safe, and all the while we have been hard at work building one of the greenest ridings in the country with a thriving economy based on fishing, farming, high-level services and a very successful aerospace sector. Indeed, the City of Summerside has recently been recognized by a national magazine as one of the leaders in the field of green energy. It has spent a great deal of time focusing on wind energy, solar energy with a smart grid system, industrial-scale lithium batteries and the highest per capita concentration of electric car chargers in the country. Those are just a few of the green energy initiatives the city has moved on. I am pleased to be part of a government that has supported the city's initiatives in its innovative, leading-edge green energy solutions and innovations. We have continued to build on those infrastructure investments over the last number of years.

Summerside is just one example I use in identifying Egmont as a leader in the field of green energy across the riding. We were one of the first parts of the country to move toward wind energy and, indeed, the Wind Energy Institute of Canada is located in the riding of Egmont. This has allowed us to build a very successful and thriving green energy infrastructure here in my riding.

Summerside is one of a number of communities that makes up the riding of Egmont. In each of these I could look at the improvements that our government has supported, community by community, in a host of infrastructure initiatives that have built stronger communities right across the riding, including in the rural parts.

We have also maintained a trajectory of success at a difficult time because of hard work, diligence and a constant sense of optimism that these qualities can transcend any difficulty thrown at us. I am proud to be a member of a government that recognizes and celebrates meaningful support for individuals. I say that because I believe this government understands that support for the individual is the foundation of a strong community. From speaking to residents, I know that their confidence levels grew dramatically over the last year because they knew this fact: Our Liberal government has Egmont's back. Why am I so sure of that? Let us look at just a few priorities.

Programs for students are a priority. In 2021, our government has committed record financial contributions to the Canada summer jobs program, which students depend on for securing work over the summer months. We continue to waive student loan interest during the pandemic. We are enhancing repayment assistance on student loans and we are doubling the Canada student grants. These are just some of the initiatives that have been identified in this budget.

We have extended sick time for individuals. When this budget is passed, this will be a major initiative. An issue that we have heard a lot about over the last number of years, especially through the House of Commons HUMA committee, is that the existing sick time benefit is not adequate. I am pleased that our government has recognized that.

We also have an extensive array of business supports that were required to carry businesses through this unprecedented pandemic. We hear constantly in the House of Commons that this is an area where we have to continue to offer more support as we begin to emerge from the pandemic.

We have also supported enhanced educational opportunities for everyone.

For all these reasons and many more, I am proud to be part of a government that is active, that is smart, that protects Canadians and that understands the real challenges that have confronted each and every one of us. I compare that system of values to the one so fondly embraced by the Conservatives.

Too often, I have heard our colleagues in the opposition rail against support for individuals, saying that the so-called “free market” will be the salvation of our well-being. Such a direction would have led to catastrophic results in Egmont, and the deep and terrible worries unleashed by the pandemic would have been swollen with further concerns about bills, putting food on the table and shelter costs.

I believe in a government that will be there to support individuals during difficult times, because if that is not the government's role, then what is it? In a difficult time, we should not only be focused on bean counting and should not reject the legitimate needs of Canadians. Instead, we should be responding effectively, with reliability and in a way that builds public confidence that the government is there to prevent disaster and guide Canadians through a difficult time.

That said, I believe there is an area of public responsibility that requires greater attention. I have always been of the opinion that seniors who receive the guaranteed income supplement require more assistance. These are the most financially vulnerable members of the seniors community, and after a lifetime I believe they have earned the right to have fewer worries and more comfort. Therefore, I firmly believe the GIS should be increased, and I will continue to raise this subject.

My firm hope is that, in the very near future, government will take the steps to adjust these supports in a way that reflects two items. First, I believe we have the capacity as a country to offer this additional assistance, and second, I think it is very important that we recognize the challenges associated with being a senior in a changing world. I will continue to raise this subject in the hope that the government will adjust its plan and decide on a different course that is more helpful to the larger community and that helps individuals in a much more focused way.

To conclude, I want to congratulate the government. In effect, I am grading this budget at well above 90%, which is a very good mark by any stretch of the imagination. I am proud of my constituency and its efforts to get through a difficult year, and with the ongoing and dedicated support of an active and reliable government, the constituency of Egmont will emerge stronger than ever before.

As I indicated throughout my comments, I am pleased to be part of a government that has the backs of Canadians, the backs of Islanders and the backs of the residents of my riding of Egmont. I have been most proud to be part of the decision-making process in supporting those programs that have been so beneficial to Canadians, to Canadian businesses, to non-profit organizations and to municipalities and infrastructures that needed so much assistance during this unprecedented change in the economy created by the COVID-19 pandemic.

[Christine Normandin, Bloc, Saint-Jean, QC]

Madam Speaker, I thank my colleague for his speech. I would like him to comment, in detail, if possible, on the creation of two classes of seniors.

This measure would have cost around $4 billion if the government had included seniors aged 65 to 75. Once taxes are paid, that figure drops to a little over $2 billion.

This is not money that we would lose to tax havens. This money would be reinvested in the economy, so the final cost is relatively low. Would he agree that not only would this have been a good measure to help with the economic recovery, but it would also have kept seniors from falling through the cracks?

[Bobby Morrissey, Liberal, Egmont, PE]

Madam Speaker, there are valid reasons we chose to increase the OAS program for those over 75. Those are well documented, but I would draw the member's attention to the record of this government. One of the first actions we took after being elected in 2015 was to raise the guaranteed income supplement for all seniors across the board. At the same time, we have to remember that a Conservative policy that was in place and a decision that was made removed the old age pension and guaranteed income supplement for seniors between the ages of 65 and 67. That, in effect, took well over $18,000 per senior out of their pockets. Yes, we have more work to do, but the initiatives taken by this government signal to the senior community that we know the issues before them and we are committed to working with them to make them better financially.

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, I find it interesting to hear the Liberals tying themselves in rhetorical knots about defending aspects of policies and trying to distance themselves from decisions that were made in the past. It certainly is a fascinating discussion in rhetoric.

My question for the member is quite simple. In Bill C-30, there are some changes to the Elections Act that are related to a court decision. Specifically, it would make it illegal to knowingly mislead constituents during an election. Now, there has not been a lot of focus on this in the debate on this bill because it is a bit like an omnibus bill, which the Liberals had promised not to do, but this has been inserted into the bill. I would like to hear the member's comments on that particular aspect of Bill C-30.

[Bobby Morrissey, Liberal, Egmont, PE]

Madam Speaker, I acknowledge the question from my colleague, and having listened to many debates and speeches in the House of Commons since 2015, I am often perplexed when the opposition Conservative Party rails against our government on the key area of energy as it relates to the western provinces, where the member is from. I am often left arriving at the conclusion that every member from western Canada who was part of the former Conservative government should be apologizing to the people of the prairie provinces for not taking any steps to unlock the oil industry there. They did not get any pipelines approved under that Conservative government because it had a process that was so flawed it was constantly being challenged.

One of the first initiatives of our government was to recognize that we had to have a process in place that met the needs of first nations communities and the environmental community to approve pipelines that met the test of protecting the environment and included first nations communities, and our government has done that. It was a major achievement that—

[The Assistant Deputy Speaker, Carol Hughes]

I do want to allow for one more brief question.

The hon. member for Courtenay—Alberni.

[Gord Johns, NDP, Courtenay—Alberni, BC]

Madam Speaker, I want to thank my colleague for touching on the importance of more investments for seniors, which is absolutely necessary.

As the critic for small business and tourism, I will focus on small businesses because they have been very clear that they want to see an extension of the wage subsidy and rental program into next spring, especially for those in the tourism industry. Many of them cater to international tourists, and we know that they are not going to see international tourists this year.

Does my colleague agree that those programs should be extended to ensure that those businesses survive into next year given the border will not open any time soon?

[Bobby Morrissey, Liberal, Egmont, PE]

Madam Speaker, my colleague has a valid question.

I will simply respond by telling the member that the Prime Minister has been very clear that we will have the backs of Canadians and businesses for as long as it takes to get us successfully through the pandemic.

[Matt Jeneroux, Conservative, Edmonton Riverbend, AB]

Madam Speaker, it is good to be here. I am thankful for the opportunity to speak on what could very well be one of the last sitting days of the 43rd Parliament. It remains a tremendous opportunity to represent the riding of Edmonton Riverbend, and I certainly look forward to continuing important discussions during what is likely a potential election around the corner.

Now I want to get to the topic at hand, the budget. I want to highlight an aspect of the budget that I think is important, but maybe has not received a lot of the attention here in the House, and that is Canada's aerospace sector. Canada's aerospace industry was one of the hardest-hit industries as a result of the pandemic, and the budget has not allocated enough for its recovery. Specifically, there was very little mention of Canada's space industry and the government's long-term plans.

Canada's space industry supports approximately 21,000 jobs across the country. The sector is composed of small businesses, multinational space companies, not-for-profit organizations, research centres and, of course, universities across the country. Canadian space organizations are internationally renowned for their scientific excellence and leading-edge technologies, such as space robotics, optical telescopes, satellite communications, earth observation and space situation awareness, and countless contributions to international collaborative science missions over the past five decades.

There is a clear need for Canada's space sector to maximize Canada's leadership at the forefront of space. By charting a new course and taking a balanced approach, we can realize the full economic, social, scientific and strategic benefits to Canada's place as a global leader in the exploration, research and commercialization of space.

This budget was a missed opportunity to provide Canadian space stakeholders clear guidance and a way to contribute to the future of the growing space program more proactively. If Canada is to remain competitive in space, it must adopt an overarching aerospace strategy that includes a clear and visible plan for space for the future. Every other aerospace nation has a national strategy to position their industries for recovery and growth and seize their share of the multitrillion-dollar emerging aerospace clean tech market. Canada needs to proudly support its aerospace industry and plan for the future. This budget fell short of that.

I am a member of Parliament from Alberta, a province that has experienced great upheaval over the last few years. Oil prices have dropped and thousands are out of work. Every day I hear from families who are struggling to get by. This budget, which I will remind my colleagues is the first in two years, missed an opportunity to address these concerns and make long-term plans for the future of the province.

We understand that transitioning to a green economy is in the best interest of our planet, and Alberta can play a big role in that transition. More than 17,000 Albertans already work for energy companies that have committed to net-zero by 2050. There was nothing in the budget about a long-term vision for Alberta's future.

Western alienation is very real. Albertans are feeling like undervalued members of the Confederation, and talk of separation from Canada has become more and more common. There is a real anger toward Ottawa, and the budget was an opportunity for the federal government to make amends and show Albertans they are valuable and needed for a strong Canada. Sadly, it did not.

My colleagues representing Alberta have been working extremely hard in the past number of years, and I am proud to say that our party has released a plan for economic recovery, stood up for Canadian energy workers and introduced a number of our members' bills to help Albertans and all Canadians. We all know that a strong Alberta means a strong Canada, and we will keep fighting for our province to be treated fairly by the federal government.

If I may just beg the indulgence of the House for a few short minutes, I would like to reflect and offer a statement.

In 2017, I was a member of a caucus that largely voted against Motion No. 103 when it was put forth in this House. Although nuanced, essentially it was a vote against recognizing that Islamophobia exists. I was wrong, and I am sorry. I want not just the Muslim community, but all of the communities of Edmonton, Alberta and Canada, to hear me say that Islamophobia is real. Islamophobia does exist within our communities, as witnessed this week at the Baitul Hadi Mosque in Edmonton.

Since 2017, I have spoken to many who have helped show me what this vote meant to their community, and the sense of unbelonging it helped to perpetuate. Quite simply, the impact of our words and actions in this place reverberate throughout our society. I do not want to do this in a self-promoting way, but I wanted to make this statement here, in arguably the most important building in our country, that I recognize that Islamophobia exists here in Canada. The attack in London was an attack against the Muslim community and an attack on Canadian values.

I want my children to also hear this lesson, and that is the lesson that, no matter how hard it can be, they can grow. I needed time to say this not only for my children but also for all children of Canada. I want them to see members from all political parties condemning these actions together because, after all, we are one Canada, and it is never too late to do the right thing.

I will conclude with something that I think has interrupted every aspect of Canadians' lives. Canadians have really borne the brunt of the economic damage the pandemic has caused. Donations to many charities have dropped, and Canadians have seen their incomes impacted. Canadian charities play a critical role in the day-to-day lives of Canadians.

Health charities support people living with diseases with information that has been backed by research and clinical studies. The pandemic has put many research programs at risk. Without funding for research that is usually provided by donors to charities, we could miss out on an important scientific breakthrough that could drastically improve the lives of Canadians. It is vitally important that we keep supporting our important charities.

I was pleased to see the budget addressing the gap created by COVID-19, but we need to act urgently. The budget proposes launching public consultations with charities in the coming months. However, the eligibility has yet to be unveiled and the consultations have only just begun, despite the fact that charities of all sizes have been calling for additional supports from the federal government from the start of the pandemic.

There is no guarantee that large national charities will qualify for this recovery fund. The allocated $400 million is unlikely to be enough to resemble recovery for the charitable sector. The government must have clear ineligibility guidelines and a timeline. These charities and the Canadians they serve need help now.

I have had the privilege of working very closely with a number of Canada's health charities over the past number of months, and I can personally attest to the good work they do in our communities and all across the country. It would be a tragedy to lose the invaluable services that they provide and to lose any research funding that could lead to the breakthroughs. I urge the government to fast-track its commitment to charities.

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

Madam Speaker, I listened closely to what the member had to say, and I was particularly touched by his comments regarding Motion No. 103 on Islamophobia and how he recognizes that it is very real and something that needs to be dealt with in this country.

All I really want to do is thank him for being able to acknowledge that and saying he was wrong with respect to that. We can all learn a great deal from the member's speech, myself included. It is very easy to become blindly partisan sometimes, and I put myself in that camp, but the member has demonstrated how we can learn from what we have gone through and the experiences we have had, and hopefully this place will be better as a result of that.

[Matt Jeneroux, Conservative, Edmonton Riverbend, AB]

Madam Speaker, my statement speaks for itself, but the member is right that we can always grow. What I tell my children and the people I love is that it is never too late to do the right thing, and that is what I did today.

[Gary Anandasangaree, Liberal, Parliamentary Secretary to the Minister of Crown-Indigenous Relations]

Madam Speaker, Islamophobia is real. We see it daily. We have seen the height of it in the last few days and the recognition of it is important, albeit delayed.

With respect to addressing systemic racism and Islamophobia, in particular, what can we do together as parliamentarians to elevate the debate on issues of racism and Islamophobia, instead of using them as wedge issues? What do we need to do to ensure that we can move forward in building a country where we address underlying issues of systemic racism?