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

This bill was last introduced in the 43rd Parliament, 2nd Session, which ended in August 2021.

Sponsor

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Votes

June 23, 2021 Passed 3rd reading and adoption of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures
June 21, 2021 Passed Concurrence at report stage of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures
June 21, 2021 Failed Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures (report stage amendment)
June 14, 2021 Passed Tme allocation for Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures
May 27, 2021 Passed 2nd reading of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures

Bill C‑30—Time Allocation MotionBudget Implementation Act, 2021, No. 1Government Orders

June 14th, 2021 / 12:15 p.m.
See context

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Madam Speaker, I am very sympathetic with the position that we need to get Bill C-30 through. There are many provisions there that are helpful. However, on principle, I have always stood against time allocation motions. The House exists to examine legislation and to take the time it takes to review it.

One of the things I am concerned about is that we seem to be under the false time pressure on many bills that an election is looming. We have a fixed election date law. In order to have an election looming, somebody in government must be prepared to break that law because the next election is in October 2023. This bill is important to get through, for sure, because there are immediate provisions that help Canadians, but other legislation continues to need to be studied.

Would the Deputy Prime Minister agree with me that there is no prospect of an election any time soon, unless her government is prepared to break the law?

Bill C‑30—Time Allocation MotionBudget Implementation Act, 2021, No. 1Government Orders

June 14th, 2021 / 12:10 p.m.
See context

NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, as the Minister of Finance knows full well, the NDP has been pushing to stop the slashing of the benefits contained within Bill C-30. We have a situation in which benefits will be markedly reduced at a time when Canadians need those benefits to put food on the table and keep a roof over their heads. This will have a dramatic impact on people who are still struggling. Even if the government believes that fewer people might be going for the CRB, that fewer people will need it, the reality is that those who do need that benefit can use that $500 per week.

Instead of putting in place time allocation, why does the government not stop the slashing of the CRB so all Canadians who need that benefit at this crucial time, as variants hit our country, can use it to keep a roof over their heads and put food on the table?

Bill C‑30—Time Allocation MotionBudget Implementation Act, 2021, No. 1Government Orders

June 14th, 2021 / 12:05 p.m.
See context

Conservative

Gérard Deltell Conservative Louis-Saint-Laurent, QC

Madam Speaker, unfortunately, for the second time in only a few days, the government will shut down debate to keep parliamentarians, the elected representatives of the people, from doing their job and participating in a fair and balanced debate where every point of view can be properly heard. Once again, as it did with Bill C‑10, the government is shutting down debate on Bill C‑30, an act to implement certain provisions of the budget.

It is never a win for Canadians when the government does this. Unfortunately, it has done this twice: last week on Bill C-10, which is an attack on freedom of speech; and today, on a main issue of the government, which is the debate on the budget.

Why did the government not do its homework?

Why did it not let us debate Bill C-30 when required? Why did the Minister of Finance move an amendment last week in the House when she very well could have done so at the parliamentary committee?

Bill C‑30—Time Allocation MotionBudget Implementation Act, 2021, No. 1Government Orders

June 14th, 2021 / 12:05 p.m.
See context

Ottawa—Vanier Ontario

Liberal

Mona Fortier LiberalMinister of Middle Class Prosperity and Associate Minister of Finance

Motion

moved:

That in relation to Bill C‑30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, not more than five further hours shall be allotted to the consideration of the report stage and five hours shall be allotted to the consideration at third reading stage of the said bill; and

That, at the expiry of the five hours provided for the consideration at report stage and the five hours provided for the consideration at third reading stage of the said bill, any proceedings before the House shall be interrupted, if required for the purpose of this order, and in turn every question necessary for the disposal of the said stage of the bill then under consideration shall be put forthwith and successively without further debate or amendment.

Budget Implementation Act, 2021, No. 1Government Orders

June 11th, 2021 / 12:50 p.m.
See context

NDP

Alexandre Boulerice NDP Rosemont—La Petite-Patrie, QC

Mr. Speaker, I thank my Conservative colleague for his moving and heartfelt speech. It will be hard for me to follow that, and I will not be able to convey such a deep respect for human dignity in light of the horrific events that occurred all over the country and throughout its history. I thank my colleague for his speech and I will do my best to speak to Bill C‑30, the budget implementation bill.

There are some good things in this budget, but there are also things missing from it. I will obviously get back to this, since that is part of my job as an opposition member. What worries me most about this budget is that the government still seems to be putting a band-aid on a cancer and scrambling to fill in the potholes. This budget lacks vision. It is as though the government cannot see the forest for the trees.

We have not yet emerged from the crisis we have been dealing with for the past year and a half. However, the vaccination numbers, especially in Quebec and Ontario, are reassuring. We are on track for 75% of people to get their second dose by the end of the summer. Canada is behind many other countries, but I think we are getting through this together. This crisis was a huge tragedy. Tens of thousands of our fellow citizens got sick and will get sick in the coming years. Many others died.

Over the past 18 months, we have also realized how poorly prepared we were, and I am worried that future events could catch us just as unprepared. We want to believe that we learn from our mistakes and that things will be different next time, yet we have been through SARS and other epidemics before. Each time, we were not prepared and were caught unawares.

Both our social safety net and our health care systems had flaws and weaknesses. However, instead of fixing them, at times we made them worse, including by making cuts to health transfers to the provinces, something that was started by the Conservatives and carried on by the Liberals. Outside of some one-time measures, it does not seem like the government is really enhancing our capabilities and our public services to provide high-quality services and care with the right equipment to get through a pandemic like this one.

Make no mistake, this pandemic will not be the last. Pandemics happened several times in the 20th century, they have already happened a few times in the 21st century, and they will continue to happen. Will we be prepared next time?

Will our health care system and professionals be treated well? Will we provide our orderlies and nurses with better working conditions and decent shifts? Will we collaborate to ensure that we do not let down seniors in long-term care? The death toll at the beginning of the pandemic, especially at the Herron long-term care home in Dorval, on Montreal's West Island, was appalling.

Will we change the way we work? In terms of workplace relations, will we continue to work from home, or will we go back to the office? What will we do to prepare for next time? Will we have enough medical equipment for everyone?

Will Canada have the industrial capacity to do vaccine research, but also to design, create and manufacture vaccines as well? Over the past few years, our country has lost its entire domestic vaccine production capacity, and we saw how unprepared we were for the pandemic as a result and how dependent we were on our neighbours to manufacture vaccines, medical equipment, respirators and ventilators.

Will we have enough oxygen cylinders next time? If the next virus is more aggressive, more contagious and more deadly, will we be able to overcome it and ensure that our social safety net can protect everyone and leave no one behind?

I believe that this budget addresses some but not all of the short-term needs, but unfortunately, we are not planning for the post-pandemic reality and the new society that we could collectively create if we had the resources. We could create a society that is fairer, more prosperous, more equitable, greener, and also better prepared to face these kinds of challenges, because this will not be the last time that we have to.

This will also not be the last time that climate crises could worsen because of global warming. That is another subject, but it is still related because of the public health problems it can cause, whether it be respiratory problems or the spread of certain viruses, or simply disasters that will be extremely costly to both the agricultural sector specifically and societies in general.

This budget and this budget implementation bill have flaws. The pandemic demonstrated that we had societies that were very inequitable, and these inequalities have widened considerably over the past 18 months. I have seen statistics showing that the wealth of the richest families and individuals in Canada grew by about $78 billion during the pandemic. We are talking about less than 1% of the population. While most people were suffering, losing their jobs, watching their small businesses struggle to survive or even close down, the ultrarich were lining their pockets.

The Liberal government has not included any concrete measures in this budget to attack this excessive, outrageous and indecent increase in wealth, except for a special tax on the purchase of certain boats, luxury vehicles or private planes. A super-rich person who pocketed tens of millions of dollars in profit just has to avoid buying a private plane, and this measure will change absolutely nothing in their life.

As Oxfam Canada revealed a few months ago, as a result of this rise in inequality, people from big companies, like Amazon's Jeff Bezos, made truly gargantuan profits during this pandemic. Jeff Bezos has approximately 600,000 employees around the world, which is quite a lot. If Mr. Bezos took out his cheque book and wrote 600,000 cheques for $110,000, one for each of his employees, he would still be just as rich as he was before the pandemic. Needless to say, he was already far from poor before the pandemic.

What are the Liberals presenting in this budget to reduce inequality and make the super-rich, multi-millionaires and billionaires pay their share? Not much, as I said. The budget talks about boats and planes, but that is about it.

The government could have imposed a tax on wealth. It could have imposed an additional tax of 1% on people with a fortune of over $20 million. That does not seem excessive to me. It would free up a considerable amount of revenue so we could have social programs that would take care of people and a truly public health care system that could meet the needs of the population. Why is there no tax on wealth?

I mentioned Amazon and Jeff Bezos. Why is there no special tax on excessive profits during a pandemic? In the riding of Rosemont—La Petite‑Patrie and pretty much all over Montreal, small businesses have suffered and have had a hard time making ends meet. Many of them have gone out of business even as giant Internet corporations like Amazon and its ilk have raked in the cash. Not only are web giants not yet being taxed by the Liberal government on what they earn in Canada and Quebec, but they have also been reaping obscene profits during the pandemic. The Liberal government does not have the courage to do anything about this.

Why has the government not altered its approach to tax havens? Every serious assessment of the situation, including those by the Department of Finance and the Conference Board of Canada, tells us that we are losing tens of billions of dollars every year because the super-rich can squirrel their money away in the Cayman Islands or Barbados so they do not have to pay a penny in taxes in Canada or, if they do, it is a pittance. This has been going on for years, with neither Conservatives nor Liberals doing anything about it. Most of these tax havens were created by Canadian banks, which were able to make rules that suited them so they could enable their clients and KPMG clients to avoid paying tax here by using financial schemes that no federal government has made any real effort to take down.

As professor Alain Deneault has explained, if you are injured and you have to wait in an emergency room for 10 or 20 hours to see a doctor, it is because of tax havens. When you are waiting for a bus on a street corner in the rain and the bus does not come because it is broken down, there is no one to fix it and public transit is deficient, that is because of tax havens. If our communities do not have sufficient social housing and co-operative housing, it is because the rich are not paying their fair share. It is because of tax havens.

I wish we had a government that had the courage to tackle these issues. An NDP government will do just that one day.

Budget Implementation Act, 2021, No. 1Government Orders

June 11th, 2021 / 12:35 p.m.
See context

Conservative

Jamie Schmale Conservative Haliburton—Kawartha Lakes—Brock, ON

Mr. Speaker, I rise today to speak to Bill C-30, the budget implementation act, 2021, no. 1.

Before I do so, I want to take the opportunity afforded to members in this place to speak to another issue of national importance.

Canada has stood in mourning with the survivors of residential schools and their families after the recent tragic discovery of 215 children in an unmarked grave at the former Kamloops residential school. Last week, I was asked by the former chief of the Tk'emlúps first nation, Manny Jules, to read a poem of healing for the nation, and I ask members for their understanding and patience as I do so now. I hope from the way he read it to me, that I can do this justice.

This poem is entitled Monster, a Residential School Experience, by Dennis Saddleman:

I HATE YOU RESIDENTIAL SCHOOL
I HATE YOU
YOU’RE A MONSTER
A HUGE HUNGRY MONSTER
BUILT WITH STEEL BONES
BUILT WITH CEMENT FLESH
YOU’RE A MONSTER
BUILT TO DEVOUR
INNOCENT NATIVE CHILDREN
YOU’RE A COLD-HEARTED MONSTER
COLD AS THE CEMENT FLOORS
YOU HAVE NO LOVE
NO GENTLE ATMOSPHERE
YOUR UGLY FACE GROOVED WITH RED BRICKS
YOUR MONSTER EYES GLARE
FROM GRIMY WINDOWS
MONSTER EYES SO EVIL
MONSTER EYES WATCHING
TERRIFIED CHILDREN
COWER WITH SHAME
I HATE YOU RESIDENTIAL SCHOOL I HATE YOU
YOU’RE A SLIMY MONSTER
OOZING IN THE SHADOWS OF MY PAST
GO AWAY LEAVE ME ALONE
YOU’RE FOLLOWING ME FOLLOWING ME WHEREVER I GO
YOU’RE IN MY DREAMS IN MY MEMORIES
GO AWAY MONSTER GO AWAY
I HATE YOU YOU’RE FOLLOWING ME
I HATE YOU RESIDENTIAL SCHOOL I HATE YOU
YOU’RE A MONSTER WITH HUGE WATERY MOUTH
MOUTH OF DOUBLE DOORS
YOUR WIDE MOUTH TOOK ME
YOUR YELLOW STAINED TEETH CHEWED
THE INDIAN OUT OF ME
YOUR TEETH CRUNCHED MY LANGUAGE
GRINDED MY RITUALS AND MY TRADITIONS
YOUR TASTE BUDS BECAME BITTER
WHEN YOU TASTED MY RED SKIN
YOU SWALLOWED ME WITH DISGUST
YOUR FACE WRINKLED WHEN YOU
TASTED MY STRONG PRIDE
I HATE YOU RESIDENTIAL SCHOOL I HATE YOU
YOU’RE A MONSTER
YOUR THROAT MUSCLES FORCED ME
DOWN TO YOUR STOMACH
YOUR THROAT MUSCLES SQUEEZED MY HAPPINESS
SQUEEZED MY DREAMS
SQUEEZED MY NATIVE VOICE
YOUR THROAT BECAME CLOGGED WITH MY SACRED SPIRIT
YOU COUGHED AND YOU CHOKED
FOR YOU CANNOT WITH STAND MY
SPIRITUAL SONGS AND DANCES
I HATE YOU RESIDENTIAL SCHOOL I HATE YOU
YOU’RE A MONSTER
YOUR STOMACH UPSET EVERY TIME I WET MY BED
YOUR STOMACH RUMBLED WITH ANGER
EVERY TIME I FELL ASLEEP IN CHURCH
Your stomach growled at me every time I broke the school rules
Your stomach was full You burped
You felt satisfied You rubbed your belly and you didn’t care
You didn’t care how you ate up my native Culture
You didn’t care if you were messy
if you were piggy
You didn’t care as long as you ate up my Indianness
I hate you Residential School I hate you
You’re a monster
Your veins clotted with cruelty and torture
Your blood poisoned with loneliness and despair
Your heart was cold it pumped fear into me
I hate you Residential School I hate you
You’re a monster
Your intestines turned me into foul entrails
Your anal squeezed me
squeezed my confidence
squeezed my self respect
Your anal squeezed
then you dumped me
Dumped me without parental skills
without life skills
Dumped me without any form of character
without individual talents
without a hope for success

I hate you Residential School I hate you
You’re a monster
You dumped me in the toilet then
You flushed out my good nature
my personalities
I hate you Residential School I hate you
You’re a monster………I hate hate hate you
Thirty three years later
I rode my chevy pony to Kamloops
From the highway I saw the monster
My Gawd! The monster is still alive
I hesitated I wanted to drive on
but something told me to stop
I parked in front of the Residential School
in front of the monster
The monster saw me and it stared at me
The monster saw me and I stared back
We both never said anything for a long time
Finally with a lump in my throat
I said, “Monster I forgive you.”
The monster broke into tears
The monster cried and cried
His huge shoulders shook
He motioned for me to come forward
He asked me to sit on his lappy stairs
The monster spoke
You know I didn’t like my Government Father
I didn’t like my Catholic Church Mother
I’m glad the Native People adopted me
They took me as one of their own
They fixed me up Repaired my mouth of double doors
Washed my window eyes with cedar and fir boughs
They cleansed me with sage and sweetgrass
Now my good spirit lives
The Native People let me stay on their land
They could of burnt me you know instead they let me live
so People can come here to school restore or learn about their culture
The monster said, “I’m glad the Native People gave me another chance
I’m glad Dennis you gave me another chance
The monster smiled
I stood up I told the monster I must go
Ahead of me is my life. My people are waiting for me
I was at the door of my chevy pony
The monster spoke, “Hey you forgot something
I turned around I saw a ghost child running down the cement steps
It ran towards me and it entered my body
I looked over to the monster I was surprised
I wasn’t looking at a monster anymore
I was looking at an old school In my heart I thought
This is where I earned my diploma of survival
I was looking at an old Residential School who
became my elder of my memories
I was looking at a tall building with four stories
stories of hope
stories of dreams
stories of renewal
and stories of tomorrow

That, again, is a poem called Monster, A Residential School Experience, by Dennis Saddleman. Again, I was asked by a the former chief of the Tk‘emlúps first nation, Manny Jules, to read that as a way to help the nation heal. When he read it to me, it was quite emotional and I hope I did that justice.

The government continues to move forward on this file, something that is very important, and it is time for action. As an opposition, we have asked for a clear action plan by July 1 on calls to action 71 through 76 of the Truth and Reconciliation Commission report. All first nations communities across Canada need that healing. It is time we listen to them and follow their lead and have action.

Budget Implementation Act, 2021, No. 1Government Orders

June 11th, 2021 / 12:35 p.m.
See context

Bloc

Gabriel Ste-Marie Bloc Joliette, QC

Mr. Speaker, I thank my colleague for his question and comments.

I would like to note one thing that concerns me in Bill C‑30: the reduction of the Canada emergency wage subsidy, including for the hardest-hit sectors like the cultural industry and the tourism sector.

The minister has the power to increase the percentage of this subsidy and even extend it to November. With no predictability being offered to these hard-hit sectors, we have little guarantee that they will get the support they need. I would like a commitment from the Minister of Finance on that.

Budget Implementation Act, 2021, No. 1Government Orders

June 11th, 2021 / 12:30 p.m.
See context

Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the President of the Queen’s Privy Council for Canada and Minister of Intergovernmental Affairs and to the Leader of the Government in the House of Commons

Mr. Speaker, Bill C-30 is a continuation of what the Prime Minister and the Liberal caucus committed to back when this all began a year ago; that we would have the backs of Canadians and be there in a very real and tangible way. We developed a suite of programs and supports so Canadians would be in a better position to get through the pandemic, and this is a continuation of that.

Could the member provide his thoughts on the passage of the legislation and how it would continue to provide ongoing support for Canadians?

Budget Implementation Act, 2021, No. 1Government Orders

June 11th, 2021 / 12:30 p.m.
See context

Bloc

Gabriel Ste-Marie Bloc Joliette, QC

Mr. Speaker, I thank my colleague and friend, the member for Shefford.

What the political parties in the House did, with the exception of Bloc Québécois, was despicable and inexcusable.

In a time of crisis, the government decided to implement a program to support workers and businesses that might not be able to make it through the crisis. That money will have to be paid back through taxes and the collective debt.

The Liberal Party and the other political parties are distorting the spirit of the bill by claiming that political parties are like non-profit organizations. The Prime Minister ordered the agency administering this program to cast the net wide. He got what he wanted. The Liberal Party made $1 million from it, when it already had a record fundraising year. That is unacceptable, and the amendment that the government is proposing to Bill C-30 is despicable. As of this summer, the political parties will no longer be eligible for the Canada emergency wage subsidy, but they have already emptied the cookie jar. That is shameful and inexcusable. I would be ashamed to—

The House resumed consideration of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, as reported (with amendments) from the committee, and of Motion No. 2.

The House resumed consideration of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, as reported (with amendments) from the committee, and of Motion No. 2.

The EconomyOral Questions

June 11th, 2021 / 11:35 a.m.
See context

Bloc

Gabriel Ste-Marie Bloc Joliette, QC

Mr. Speaker, I congratulate the parliamentary secretary on his French. Hats off to him. I do not congratulate him on his comments, however, because what he said is not good for Quebec's economy, and everyone agrees on that.

Everyone knows that the Liberals are looking at their election timetable and getting as excited as a kid in a candy store. I do not understand why they are reopening the securities regulator fight in Bill C‑30. I do not understand why they want to go to war with the Quebec business community at a time when our businesses want to focus on the economic recovery. I do not understand why they are prepared to fight for funding for an office that is pointless if the Liberals listen to what Quebec wants.

Are the Liberals that invested in wiping out Montreal's financial hub?

The EconomyOral Questions

June 11th, 2021 / 11:35 a.m.
See context

Bloc

Gabriel Ste-Marie Bloc Joliette, QC

Mr. Speaker, this involves Quebec's business community.

In Bill C‑30, the Bloc Québécois cut funding to the office responsible for establishing a Canada-wide securities commission. It is a small victory, but a great relief for our economy as we have been fighting for 40 years to prevent the federal government from collapsing Montreal's financial sector for Toronto's benefit. We have not yet won. The Liberals are trying to reinstate funding for the office with an amendment to Bill C‑30.

Will they withdraw this amendment, or do they intend to start another war with Quebec over securities?

The House resumed from June 10, consideration of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, as reported (with amendments) from the committee.

The House resumed consideration of Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament on April 19, 2021 and other measures, as reported (with amendment) from the committee.