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.

The House proceeded to the 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.

Speaker's Ruling

[The Assistant Deputy Speaker, Carol Hughes]

There are two motions in amendment standing on the Notice Paper for the report stage of Bill C-30.

Motion No. 1 will not be selected by the Chair as it could have been presented in committee when the committee examined clause 24 of the bill, as indicated in the note accompanying Standing Order 76.1(5).

The remaining motion has been examined, and the Chair is satisfied that it meets the guidelines expressed in the note to Standing Order 76.1(5) regarding the selection of motions in amendment at the report stage.

Since the objective of the motion is to bring clause 158 of the bill back to the way it was before being negatived during clause-by-clause consideration of the bill, which is within the rules, Motion No. 2 will be debated and voted upon.

I will now put Motion No. 2 to the House.

Motions in Amendment

[Chrystia Freeland, Liberal, Minister of Finance]

moved:

Motion No. 2

That Bill C-30 be amended by restoring Clause 158 as follows:

158 Subsection 14(1) of the Canadian Securities Regulation Regime Transition Office Act is replaced by the following:

14 (1) The Minister may make direct payments, in an aggregate amount not exceeding $119,500,000, or any greater amount that may be specified in an appropriation Act, to the Transition Office for its use.

[Sean Fraser, Liberal, Parliamentary Secretary to the Deputy Prime Minister and Minister of Finance and to the Minister of Middle Class Prosperity and Associate Minister of Finance]

Madam Speaker, as always, it is a pleasure to rise in debate, but in particular on the occasion as we approach what I hope is the expeditious adoption of Bill C-30, the budget implementation act, which will put in place a number of important measures designed to help continue the fight against COVID-19, ensure that our economy has the strength to bust out of the pandemic recession and create serious economic growth, but also ensure that the growth we expect to see occurs in a way that is both sustainable and inclusive.

Before I begin my assessment of Bill C-30, which I am obviously in support of, having spoken in support of the bill in this House previously, I want to address some of the proceedings that have taken place today.

We have seen, over the course of this pandemic, in some ways some very optimistic co-operation from various opposition parties. I remember back in the early days of the pandemic when it seemed there was a real team Canada spirit to get the supports to workers, businesses and families across Canada that were at severe risk as a result of the changes that COVID-19 foisted upon our communities. It seems, from the proceedings earlier today in the House, that this spirit of co-operation, at least on the part of the Conservative Party of Canada, has evaporated completely.

When we were seeking to move forward with Bill C-30, I was struck by the incredible inconsistency when I saw the Conservatives' House leader host a press conference declaring their appetite to continue to co-operate to get benefits where they are needed. At the same time, one of the Conservative members had moved a motion in the House of Commons to shut down debate for the day on the very bill that is going to extend the benefits they purport to support.

Over the course of the several hours that followed, we saw an adjournment motion seeking to have House members go home before noon rather than get to work to pass these important measures, and we saw speeches given on points of privilege that included texts drawn from the records of Hansard from 1891, which I do not think demanded the attention of the House so much as the emergency benefits that are destined for Canadian families and workers. My sincere hope is that, moving forward, we will be able to rebuild that sense of co-operation in order to get benefits where they are needed.

I will address the three chapters I outlined in my introductory sentences. The first focus of budget 2021 is to continue and finish the fight against COVID-19. That is going to require our focus to be drawn on the issue of vaccines. I am pleased to share that Canada, out of any G20 country, has had more of its citizens receive at least one dose of the vaccine than any other comparator economy in that group. Some people will point to the need to achieve two doses before full vaccination is complete, but from a population health point of view, from a procurement point of view and certainly from a signal that we are going to have a significant portion of our population that is willing to become fully vaccinated, this positions Canada as perhaps the leading economy in the world when it comes to the social responsibility our citizens have exhibited, putting their hands up and saying they want to do their part to help protect their communities, their families and themselves.

Bill C-30 ropes in certain supports that are going to help provincial governments expedite the administration of their vaccines, $1 billion, in fact, for this purpose, but we also know that from a public health point of view, there is more to the fight against COVID-19 than vaccinations. We know that public health care systems have seen serious delays, with appointments being cancelled and surgeries being pushed back months and months. I would hazard a guess that every member of this House has friends or family members who have been impacted by that. That is why this bill includes $4 billion to help address some of the short-term pressures on provincial health care systems that have flowed from this pandemic.

In addition, it is essential we recognize that no epidemiologist in the world was seriously arguing that vaccines alone were going to help us get through the various waves of the COVID-19 pandemic. That is why we have put roughly $20 billion toward the safe restart agreements, to help provinces make sure that workers could get their hands on personal protective equipment and help businesses erect the kind of infrastructure within their premises that would keep people safe.

There have been various investments in my own community through some of these funds that help protect the mental health of vulnerable members of the community. I am thinking in particular of some of the work that the Antigonish Women's Resource Centre has moved forward with as a result of some of the investments. I am thinking of some of the money that we have put toward facilities like the R.K. MacDonald Nursing Home in Antigonish. I am thinking of some of the facilities in Pictou County, whether it is schools or long-term care facilities, or those on the eastern shore of Nova Scotia that are benefiting from things like improved ventilation.

These are good investments that were made in partnership with provincial governments to help combat some of the consequences that we have seen as a result of COVID-19.

Of course, there is more to the COVID-19 pandemic than a public health threat. This has been the greatest economic challenge we have seen at least since the Great Depression. What I have seen was remarkable. Our institutions have really proven their mettle as we were hit with a virus that had economic consequences that were beyond comprehension a year and a half ago. We have seen Parliament react quickly to help get programs like the Canada emergency wage subsidy to help keep workers on payroll. We have seen the Canada emergency rent subsidy to help businesses literally keep their doors open. We have seen programs like the Canada recovery benefit, which has helped workers keep food on the table.

I am pleased to see that these measures, along with relaxed criteria for employment insurance for affected workers, have been extended in Bill C-30 to provide additional relief for businesses as we transition from the public health emergency to the economic recovery. These benefits are staggered so that, as time goes on, although some of these emergency benefits will diminish, new benefits will come onboard to inspire businesses to hire more workers to help kick-start that recovery in an effective way.

When we talk about the recovery, it is important that we do not simply view it as the need to stabilize existing businesses, which has been one of the top priorities over the past year and a half. We have to look forward to the policies we can adopt that are actually going to kick-start economic growth, because growth is how we are going to help offset some of the immense costs that COVID-19 foisted upon our communities.

When I look at some of the policies that are included in Bill C-30, and indeed in budget 2021, I think of the announcement around Canada's first national child care and early learning strategy. There is over $30 billion dedicated toward this important social and economic policy. Of course, there is a social imperative with the need to level the playing field, particularly for young women who might be starting a family, who are disproportionately affected when they bring a new child into the household.

A policy like this is not just the right thing to do to create that economic equality across Canada. It is also one of the best things we can do to grow our economy, by having more workers who are willing and able to take part in the workforce because they can afford accessible child care. Within five years, it will be at $10 a day, and by next year at half the price it is offered at today. I expect we are going to see a serious boost to our GDP. The forecasts tied to this specific policy are beyond what almost every other policy that is in the playbook globally could offer in terms of the impact it will have on jobs and growth for Canada.

However, this is not a one-trick pony. This budget includes new programs for small business financing. I mentioned the hiring incentive, which will cover half of the increased costs of payroll for businesses that are trying to get out of this pandemic and put people to work who are looking for jobs today. There are major investments in infrastructure, including a renewal of the national trade corridors fund, which has helped advance important projects in my own community, like the twinning of Highway 104 between Pictou County and Antigonish, or the expansion of the Air Cargo Logistics Park at the Halifax Stanfield International Airport. These are important investments. We have more investments in our economic infrastructure through the small craft harbours program, which is going to see an additional $300 million poured into rural communities to help grow the fishery.

It is essential that we do not just focus on growth, but we focus on growth that is equitable, sustainable and inclusive. When I look at some of the investments we made to kick-start the green economic recovery, I look to the additional $5 billion put toward the net-zero accelerator that is included in budget 2021. I look to the recently expanded home energy retrofit program, which would provide up to $5,000 grants for homeowners who conduct a home energy audit, which is going to have the dual benefit of creating jobs in the community and fighting climate change, and of course I should add the tertiary benefit of saving homeowners money. There are benefits here for students, with one of the largest packages globally to support young people in our economy. There are benefits here to expand long-term care facilities so our seniors can retire with dignity.

I will conclude by saying that as we seek to emerge from this pandemic, we cannot forget the people and businesses that continue to hurt and we must extend support to them. We need to adopt these policies that are going to help kick-start our economic growth to punch out of this recession, and we need to ensure that we extend benefits to the vulnerable and benefits that will help kick-start a green economic recovery.

I am thankful for my time. I am so happy to take any questions, and I urge all members of the House to vote in favour of this important motion.

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Madam Speaker, I have a quick question for my colleague.

He spoke about the most vulnerable. The crisis made a lot of people vulnerable. It created a lot of homelessness, a lot of vulnerable people without housing. In the budget statement, the government announced a program called Reaching Home to fund emergency resources that were set up during the pandemic. In my riding, there is a Reaching Home community called Halte du coin, which is accessible 24‑7. Many similar organizations have been set up across Quebec.

Unfortunately, the Réseau solidarité itinérance du Québec is still waiting for a response from the government. The money is supposed to be renewed after July 1 to maintain funding for these extremely important resources, but the government has not said anything.

The government says it will happen, but it is not giving updates. People are very worried, and vulnerable, at-risk individuals need a place to live in the coming months. They are still waiting for an answer.

Could my colleague answer that question?

[Sean Fraser, Liberal, Central Nova, NS]

Madam Speaker, without full knowledge of the background, aside from what was just provided in that question, I would suggest to the hon. member that organizations of various types do in fact qualify for some of the emergency benefits, whether it is the rent subsidy or the wage subsidy.

When it comes to ensuring that people have a safe and dignified place to call home, I would point him to the national housing strategy and the first-time home buyers' incentive. When it comes to support for non-profits, I would point him not only to the emergency community support fund that was rolled out over the course of the pandemic, but also to new investments in excess of $400 million to support non-profits.

If the hon. member would like to follow up with more specific detail around the organizations he is referring to, I would be pleased to make time for him and plug him into officials within the Department of Finance if necessary.

[Jenny Kwan, NDP, Vancouver East, BC]

Madam Speaker, speaking of vulnerable people, during the pandemic, and because of the impacts of COVID, people with serious illnesses such as cancer or other long-term illnesses need extended EI sickness benefits more than ever.

Of course, the government has limited the expansion of EI sickness benefits to only 26 weeks, instead of the 50 weeks the NDP is calling for. Can the member explain why the government is denying sick people the weeks of benefits they need and why they must wait until 2022 to receive them? Many of my constituents have written to me to saying they need those extended benefits now and that 26 weeks is not enough.

[Sean Fraser, Liberal, Central Nova, NS]

Madam Speaker, with great respect for the hon. member, I wholeheartedly reject the notion that we are extending to “only” 26 weeks. The 26 weeks of EI sickness benefits will help thousands of vulnerable Canadians. We based that number, in part, on the recommendation of the Canadian Cancer Society, which requested in its pre-budget submission that we extend EI sickness benefits to at least 26 weeks.

While I have the floor, I want to draw attention to a constituent of mine named Kathy McNaughton. She introduced herself to me back in 2016 and told me about her husband David, who died at age 50 of esophageal cancer. David was as hard-working a man as one can imagine, and in his final days, he was laying laminate flooring to help provide income for his family when he should have been taking care of himself and spending time with his loved ones.

Kathy has made it her mission to change this policy and testified before the finance committee in support of the motion to extend this to 26 weeks. I would like to thank Kathy for her advocacy. This measure is going to be billions of dollars that will help vulnerable—

[The Assistant Deputy Speaker, Carol Hughes]

We have time for a quick question.

The hon. parliamentary secretary to the leader in the House of Commons.

[Kevin Lamoureux, Liberal, Parliamentary 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]

Madam Speaker, I have a very quick question. The member expressed some disappointment at the beginning of his speech regarding the tactics used by the Conservative Party. I want to get his thoughts on the fact that we have lost many hours.

For every hour of lost time, we lose the potential for 12 members to address the legislation. For example, we would have been able to debate the bill that the members talked about today. We have lost a number of hours today. What are the member's thoughts?

[Sean Fraser, Liberal, Central Nova, NS]

Madam Speaker, this is very important. The hon. member has drawn attention to the fact that certain speakers may not be able to advocate on behalf of their constituents whatever their position on the bill may be in Parliament, but there is another effect that is really important to draw attention to. In the limited time window we have before the House is set to rise for the summer, there is other urgent work that we must address.

I point to Bill C-6, which would ban conversion therapy. The House needs to address this because it is urgent that people are not subjected to conversion therapy. I point to Bill C-12, which would provide climate accountability. These measures will not get addressed if the Conservative Party continues to launch procedural tricks to avoid debate on what matters to Canadians. They should put their country ahead of the interests of their party.

[Tracy Gray, Conservative, Kelowna—Lake Country, BC]

Madam Speaker, it is my pleasure to speak to Bill C-30 on behalf of my constituents in Kelowna—Lake Country. Like so many things with the Liberal government, this omnibus budget is unfocused, leaving many of the most affected by the economic crisis behind.

The budget outlines bold new ideas to build back better with new debt of $354.2 billion last year and $154.7 billion this year. This is a plan where every person in Canada would owe over $13,000, or over $52,000 for a family of four, in new debt in just two years. Not to mention the years of needless deficits leading up to this, which the Conservatives have been warning about since the government took office in 2015. However, I believe Canadians are smart enough to realize that the budget is nothing more than a thinly veiled attempt by the Liberals to buy their votes on the backs of their own borrowed money.

It was in this House, when the budget was first tabled, that a Liberal member alluded that this budget has something for everyone. This is not true if someone had just opened a new business. For a year now, the Conservatives have been bringing forth the issue that new businesses, which do not have any sales track record, are not eligible for many programs, and the Liberals have ignored this.

This is an election budget, not a budget focused on economic recovery. It is clear that what the Liberals claim is stimulus is more about their own partisan priorities, rather than about maintaining jobs, creating jobs, helping businesses the most affected by the pandemic, or growing the economy.

Despite billions in new spending, this budget still leaves people and small businesses behind. The budget lists the establishment of a $500-million tourism relief fund as well as $100 million for Destination Canada to market Canada. This amount is a drop in the bucket of a $157.4-billion budget and is an insult to the tourism industry. Tourism was the first affected, and it will be one of the last to recover, yet tourism only garnered one and a half pages in a 750-page omnibus budget document. In my riding, tourism small businesses are a backbone of our community.

Lou is owner of Cheers Okanagan Tours in Kelowna—Lake Country, a tour and shuttle company offering winery tours, ski shuttles, airport transportation and other tour options. They are ambassadors for our local attractions. It has seven vehicles it has had to continue to store and pay for. Lou told me that once her business is back to pre-pandemic levels, it will take three years for her to recover her small business.

Terri, owner of Vacanza Destinations in Kelowna—Lake Country, a boutique travel tourism company, has had no revenue in over a year. She has gone substantially into personal debt. In order to keep her business ready to turn back on, she has to retain all her licensing, liability insurance and many other expenses, costing thousands each month. Terri told me that once business is back to pre-pandemic levels, it will take up to five years for her to recover.

Terri and Lou are two women who have built up their small businesses with hard work. The Liberals say there is money in the budget for people to upgrade their transferable skills in order to work in different industries. Maybe some people, like Terri and Lou, like their jobs, the careers they have built and the relationships they built. It is not up to the Liberals to pick what jobs they like and which ones will survive the pandemic. Tourism is not a priority for the government, nor is it reflected in the budget.

The budget details how arts, entertainment and recreation are the largest affected sector for people losing work in February 2020 compared to 2021, yet there is just slightly over one page out of the 750-page budget referencing these sectors, which are sectors important to Kelowna—Lake Country. The budget outlines approximately $450 million in funding, but much is spread over three years. Musicians, and those involved performing arts, festivals, arts, culture and sports, are some of the hardest hit. This budget is a disappointment.

As I mentioned earlier, the Liberals say there is money in the budget for people to upgrade their transferable skills in order to work in different industries, but why should people not use their talents? Why should they be forced to not work in their field?

I will say it again, it is not up to the Liberals to pick what jobs they like and which ones survive the pandemic. The spending in this budget is unfocused and does not address the hardest hit industries, such as arts, culture and recreation, as priorities.

Aerospace is another major employer in my community of Kelowna—Lake Country. The budget states, “In 2019, aerospace contributed more than $28 billion to Canada's GDP, directly and indirectly supporting 234,500 jobs”. The budget also correctly notes, “Highly dependent on purchases from airlines hit hard by the pandemic, the sector is facing reduced demand and a longer path to recovery, relative to other sectors of the economy”.

The government seems to think an appropriate level of support for an industry it states has been hit hard by the pandemic is $250 million over three years across the entire country. Realizing how meagre this truly was, the Minister of Finance tried to spin this underwhelming investment by stating, “This is in addition to the $1.75 billion in the Strategic Innovation Fund”. However, that fund is over seven years. This is another example of an unfocused $154.7-billion omnibus budget.

There are a number of measures in this budget that I could support. However, in the 750-page omnibus budget of debt and election-style spending on the backs of future generations, it is not the real plan that Canada desperately needs. Extending the Canada emergency wage subsidy and the Canada emergency rent subsidy are both welcome ideas. This, in addition to a number of measures to continue helping individual Canadians and industries, I can absolutely get behind. However, this budget leaves out important sectors that have been the most hurt.

In this budget, the Prime Minister would add more to our national debt than all other previous prime ministers combined. The biggest source of federal funds this last year was not tax revenue or lenders, but central bank money printing. The $303.5 billion of new printed money in 2020 is not free. Devaluing the dollar risks increasing inflation, meaning everyone pays more for things such as housing, food and transportation.

Statistics Canada announced the cost of living went up 3.4% in April 2021 alone. This has been especially apparent in our housing market. Canadians faced a nationwide housing affordability crisis, and the budget completely ignores first-time homebuyers and the housing needs of young Canadians.

On May 26, the finance minister would not answer a simple question of how many units the rapid housing initiative has built. The housing problem is compounded by the recent government announcement of new mortgage qualification rules. Experts are saying this puts home ownership further away for many.

My colleague, the Conservative shadow minister of housing from Mission—Matsqui—Fraser Canyon, led an opposition day motion yesterday which had many common-sense solutions to address the growing housing and affordability crisis. Instead of embracing these ideas, which have been suggested by experts, the Liberals voted it down, doubling down on their failed strategies.

The budget also fails to meaningfully address the parts of our economy that allow for growth without the need for hands-on government intervention and billions of dollars in borrowed money. Our economic engines of natural resources and trade can create jobs and help pay off our massive debt. Canadian exports are responsible for one in five jobs and nearly a third of our GDP, yet trade is barely sprinkled around the budget.

For the Conservatives, not only does trade represent a guarantee of economic security for millions of workers, but it is also an important aspect of food security and, especially, our best way to combat debt.

The Liberal government is mismanaging the trade file, and the problems keep getting worse.

It is clear that the government has no real plan to secure our future through an economic recovery where all sectors and all regions are firing on all cylinders. I simply cannot support a budget that is unfocused, fails so many who have been the most affected, and burdens future generations with billions of dollars in crippling debt.

[Luc Desilets, Bloc, Rivière-des-Mille-Îles, QC]

Madam Speaker, the Liberals received $850,000 from the wage subsidy, the Conservatives received $716,000 and the NDP received $265,000. The current amendment will require that they stop dipping into the cookie jar by the end of August.

If this can continue until August, why not make it retroactive, since we are saying that, starting in August, this is no longer allowed? That is what I do not understand. What are my colleague's thoughts on that?

[Tracy Gray, Conservative, Kelowna—Lake Country, BC]

Madam Speaker, our leader has made comments on this already. When we originally approved a lot of the programs last year to help businesses, the major focus was to help small businesses and get the money out the door. We have now seen that a lot of those programs have not worked for a lot of small businesses, and our focus has absolutely been on making recommendations to the government on a number of those programs and amending them.

[Kevin Lamoureux, Liberal, Parliamentary 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]

Madam Speaker, given today's behaviour from the Conservative Party in trying to prevent debate from taking place on this particular bill, can the member give any indication as to how long she thinks the Conservative Party will continue to delay the passage of it, or when she believes the Conservatives will stop playing their partisan political games so that we can start dealing with legislation and getting it passed for the benefit of all Canadians from coast to coast to coast?