Bill C-19

Budget Implementation Act, 2022, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures

Part 1 implements certain income tax measures by
(a) providing a Labour Mobility Deduction for the temporary relocation of tradespeople to a work location;
(b) allowing for the immediate expensing of eligible property by certain Canadian businesses;
(c) allowing the Children’s Special Allowance to be paid in respect of a child who is maintained by an Indigenous governing body and providing consistent tax treatment of kinship care providers and foster parents receiving financial assistance from an Indigenous governing body and those receiving such assistance from a provincial government;
(d) doubling the allowable qualifying expense limit under the Home Accessibility Tax Credit;
(e) expanding the criteria for the mental functions impairment eligibility as well as the life-sustaining therapy category eligibility for the Disability Tax Credit;
(f) providing clarity in respect of the determination of the one-time additional payment under the GST/HST tax credit for the period 2019-2020;
(g) changing the delivery of Climate Action Incentive payments from a refundable credit claimed annually to a credit that is paid quarterly;
(h) temporarily extending the period for incurring eligible expenses and other deadlines under film or video production tax credits;
(i) providing a tax incentive for specified zero-emission technology manufacturing activities;
(j) providing the Canada Revenue Agency (CRA) the discretion to accept late applications for the Canada Emergency Wage Subsidy, the Canada Emergency Rent Subsidy and the Canada Recovery Hiring Program;
(k) including postdoctoral fellowship income in the definition of “earned income” for RRSP purposes;
(l) enabling registered charities to enter into charitable partnerships with organizations other than qualified donees under certain conditions;
(m) allowing automatic and immediate revocation of the registration of an organization as a charity where that organization is listed as a terrorist entity under the Criminal Code ;
(n) enabling the CRA to use taxpayer information to assist in the collection of Canada Emergency Business Account loans; and
(o) expanding capital cost allowance deductions to include new clean energy equipment.
It also makes related and consequential amendments to the Excise Tax Act , the Children’s Special Allowances Act , the Excise Act, 2001 , the Income Tax Regulations and the Children’s Special Allowance Regulations .
Part 2 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by
(a) ensuring that all assignment sales in respect of newly constructed or substantially renovated residential housing are taxable supplies for GST/HST purposes; and
(b) extending eligibility for the expanded hospital rebate to health care services supplied by charities or non-profit organizations with the active involvement of, or on the recommendation of, either a physician or a nurse practitioner, irrespective of their geographic location.
Part 3 amends the Excise Act, 2001 , the Excise Act and other related texts in order to implement three measures.
Division 1 of Part 3 implements a new federal excise duty framework for vaping products by, among other things,
(a) requiring that manufacturers of vaping products obtain a vaping licence from the CRA;
(b) requiring that all vaping products that are removed from the premises of a vaping licensee to be entered into the Canadian market for retail sale be affixed with an excise stamp;
(c) imposing excise duties on vaping products to be paid by vaping product licensees;
(d) providing for administration and enforcement rules related to the excise duty framework on vaping products;
(e) providing the Governor in Council with authority to provide for an additional excise duty in respect of provinces and territories that enter into a coordinated vaping product taxation agreement with Canada; and
(f) making related amendments to other legislative texts, including to allow for a coordinated federal/provincial-territorial vaping product taxation system and to ensure that the excise duty framework applies properly to imported vaping products.
Division 2 of Part 3 amends the excise duty exemption under the Excise Act, 2001 for wine produced in Canada and composed wholly of agricultural or plant product grown in Canada.
Division 3 of Part 3 amends the Excise Act to eliminate excise duty for beer containing no more than 0.5% alcohol by volume.
Part 4 enacts the Select Luxury Items Tax Act . That Act creates a new taxation regime for domestic sales, and importations into Canada, of certain new motor vehicles and aircraft priced over $100,000 and certain new boats priced over $250,000. It provides that the tax applies if the total price or value of the subject select luxury item at the time of sale or importation exceeds the relevant price threshold. It provides that the tax is to be calculated at the lesser of 10% of the total price of the item and 20% of the total price of the item that exceeds the relevant price threshold. To promote compliance with the new taxation regime, that Act includes modern elements of administration and enforcement aligned with those found in other taxation statutes. Finally, this Part also makes related and consequential amendments to other texts to ensure proper implementation of the new tax and to ensure a cohesive and efficient administration by the CRA.
Division 1 of Part 5 retroactively renders a provision of the contract that is set out in the schedule to An Act respecting the Canadian Pacific Railway , chapter 1 of the Statutes of Canada, 1881, to be of no force or effect. It retroactively extinguishes any obligations and liabilities of Her Majesty in right of Canada and any rights and privileges of the Canadian Pacific Railway Company arising out of or acquired under that provision.
Division 2 of Part 5 amends the Nisga’a Final Agreement Act to give force of law to the entire Nisga’a Nation Taxation Agreement during the period that that Taxation Agreement is, by its terms, in force.
Division 3 of Part 5 repeals the Safe Drinking Water for First Nations Act .
It also amends the Income Tax Act to exempt from taxation under that Act any income earned by the Safe Drinking Water Trust in accordance with the Settlement Agreement entered into on September 15, 2021 relating to long-term drinking water quality for impacted First Nations.
Division 4 of Part 5 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of addressing transit shortfalls and needs and improving housing supply and affordability.
Division 5 of Part 5 amends the Canada Deposit Insurance Corporation Act by adding the President and Chief Executive Officer of the Canada Deposit Insurance Corporation and one other member to that Corporation’s Board of Directors.
Division 6 of Part 5 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories.
Division 7 of Part 5 amends the Borrowing Authority Act to, among other things, count previously excluded borrowings made in the spring of 2021 in the calculation of the maximum amount that may be borrowed. It also amends the Financial Administration Act to change certain reporting requirements in relation to amounts borrowed under orders made under paragraph 46.1(c) of that Act.
Division 8 of Part 5 amends the Pension Benefits Standards Act, 1985 to, among other things, permit the establishment of a solvency reserve account in the pension fund of certain defined benefit plans and require the establishment of governance policies for all pension plans.
Division 9 of Part 5 amends the Special Import Measures Act to, among other things,
(a) provide that assessments of injury are to take into account impacts on workers;
(b) require the Canadian International Trade Tribunal to make inquiries with respect to massive importations when it is acting under section 42 of that Act;
(c) require that Tribunal to initiate expiry reviews of certain orders and findings;
(d) modify the deadline for notifying the government of the country of export of properly documented complaints;
(e) modify the criteria for imposing duties in cases of massive importations;
(f) modify the criteria for initiating anti-circumvention investigations; and
(g) remove the requirement that, in order to find circumvention, the principal cause of the change in a pattern of trade must be the imposition of anti-dumping or countervailing duties.
It also amends the Canadian International Trade Tribunal Act to provide that trade unions may, with the support of domestic producers, file global safeguard complaints.
Division 10 of Part 5 amends the Trust and Loan Companies Act and the Insurance Companies Act to, among other things, modernize corporate governance communications of financial institutions.
Division 11 of Part 5 amends the Insurance Companies Act to permit property and casualty companies and marine companies to not include the value of certain debt obligations when calculating their borrowing limit.
Division 12 of Part 5 enacts the Prohibition on the Purchase of Residential Property by Non-Canadians Act . The Act prohibits the purchase of residential property in Canada by non-Canadians unless they are exempted by the Act or its regulations or the purchase is made in certain circumstances specified in the regulations.
Division 13 of Part 5 amends the Parliament of Canada Act and makes consequential and related amendments to other Acts to, among other things,
(a) change the additional annual allowances that are paid to senators who occupy certain positions so that the government’s representatives and the Opposition in the Senate are eligible for the allowances for five positions each and the three other recognized parties or parliamentary groups in the Senate with the greatest number of members are eligible for the allowances for four positions each;
(b) provide that the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate are to be consulted on the appointment of certain officers and agents of Parliament; and
(c) provide that the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate may change the membership of the Standing Senate Committee on Internal Economy, Budgets and Administration.
Division 14 of Part 5 amends the Financial Administration Act in order to, among other things, allow the Treasury Board to provide certain services to certain entities.
Division 15 of Part 5 amends the Competition Act to enhance the Commissioner of Competition’s investigative powers, criminalize wage fixing and related agreements, increase maximum fines and administrative monetary penalties, clarify that incomplete price disclosure is a false or misleading representation, expand the definition of anti-competitive conduct, allow private access to the Competition Tribunal to remedy an abuse of dominance and improve the effectiveness of the merger notification requirements and other provisions.
Division 16 of Part 5 amends the Copyright Act to extend certain terms of copyright protection, including the general term, from 50 to 70 years after the life of the author and, in doing so, implements one of Canada’s obligations under the Canada–United States–Mexico Agreement.
Division 17 of Part 5 amends the College of Patent Agents and Trademark Agents Act to, among other things,
(a) ensure that the College has sufficient independence and flexibility to exercise its corporate functions;
(b) provide statutory immunity to certain persons involved in the regulatory activities of the College; and
(c) grant powers to the Registrar and Investigations Committee that will allow for improved efficiency in the complaints and discipline process.
Division 18 of Part 5 enacts the Civil Lunar Gateway Agreement Implementation Act to implement Canada’s obligations under the Memorandum of Understanding between the Government of Canada and the Government of the United States of America concerning Cooperation on the Civil Lunar Gateway. It provides for powers to protect confidential information provided under the Memorandum. It also makes related amendments to the Criminal Code to extend its application to activities related to the Lunar Gateway and to the Government Employees Compensation Act to address the cross-waiver of liability set out in the Memorandum.
Division 19 of Part 5 amends the Corrections and Conditional Release Act to restrict the use of detention in dry cells to cases where the institutional head has reasonable grounds to believe that an inmate has ingested contraband or that contraband is being carried in the inmate’s rectum.
Division 20 of Part 5 amends the Customs Act in order to authorize its administration and enforcement by electronic means and to provide that the importer of record of goods is jointly and severally, or solidarily, liable to pay duties on the goods under section 17 of that Act with the importer or person authorized to account for the goods, as the case may be, and the owner of the goods.
Division 21 of Part 5 amends the Criminal Code to create an offence of wilfully promoting antisemitism by condoning, denying or downplaying the Holocaust through statements communicated other than in private conversation.
Division 22 of Part 5 amends the Judges Act , the Federal Courts Act , the Tax Court of Canada Act and certain other acts to, among other things,
(a) implement the Government of Canada’s response to the report of the sixth Judicial Compensation and Benefits Commission regarding salaries and benefits and to create the office of supernumerary prothonotary of the Federal Court;
(b) increase the number of judges for certain superior courts and include the new offices of Associate Chief Justice of the Court of Queen’s Bench of New Brunswick and Associate Chief Justice of the Court of Queen’s Bench for Saskatchewan;
(c) create the offices of prothonotary and supernumerary prothonotary of the Tax Court of Canada; and
(d) replace the term “prothonotary” with “associate judge”.
Division 23 of Part 5 amends the Immigration and Refugee Protection Act to, among other things,
(a) authorize the Minister of Citizenship and Immigration to give instructions establishing categories of foreign nationals for the purposes of determining to whom an invitation to make an application for permanent residence is to be issued, as well as instructions setting out the economic goal that that Minister seeks to support in establishing the category;
(b) prevent an officer from issuing a visa or other document to a foreign national invited in respect of an established category if the foreign national is not in fact eligible to be a member of that category;
(c) require that the annual report to Parliament on the operation of that Act include a description of any instructions that establish a category of foreign nationals, the economic goal sought to be supported in establishing the category and the number of foreign nationals invited to make an application for permanent residence in respect of the category; and
(d) authorize that Minister to give instructions respecting the class of permanent residents in respect of which a foreign national must apply after being issued an invitation, if the foreign national is eligible to be a member of more than one class.
Division 24 of Part 5 amends the Old Age Security Act to correct a cross-reference in that Act to the Budget Implementation Act, 2021, No. 1 .
Division 25 of Part 5
(a) amends the Canada Emergency Response Benefit Act to set out the consequences that apply in respect of a worker who received, for a four-week period, an income support payment and who received, for any week during the four-week period, any benefit, allowance or money referred to in subparagraph 6(1)(b)(ii) or (iii) of that Act;
(b) amends the Canada Emergency Student Benefit Act to set out the consequences that apply in respect of a student who received, for a four-week period, a Canada emergency student benefit and who received, for any week during the four-week period, any benefit, allowance or money referred to in subparagraph 6(1)(b)(ii) or (iii) of that Act; and
(c) amends the Employment Insurance Act to set out the consequences that apply in respect of a claimant who received, for any week, an employment insurance emergency response benefit and who received, for that week, any payment or benefit referred to in paragraph 153.9(2)(c) or (d) of that Act.
Division 26 of Part 5 amends the Employment Insurance Act to, among other things,
(a) replace employment benefits and support measures set out in Part II of that Act with employment support measures that are intended to help insured participants and other workers — including workers in groups underrepresented in the labour market — to obtain and keep employment; and
(b) allow the Canada Employment Insurance Commission to enter into agreements to provide for the payment of contributions to organizations for the costs of measures that they implement and that are consistent with the purpose and guidelines set out in Part II of that Act.
It also makes a consequential amendment to the Income Tax Act .
Division 27 of Part 5 amends the Employment Insurance Act to specify the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers and to extend, until October 28, 2023, the increase in the maximum number of weeks for which those benefits may be paid. It also amends the Budget Implementation Act, 2021, No. 1 to add a transitional measure in relation to amendments to the Employment Insurance Regulations that are found in that Act.
Division 28 of Part 5 amends the Canada Pension Plan to make corrections respecting
(a) the calculation of the minimum qualifying period and the contributory period for the purposes of the post-retirement disability benefit;
(b) the determination of values for contributors who have periods excluded from their contributory periods by reason of disability; and
(c) the attribution of amounts for contributors who have periods excluded from their contributory periods because they were family allowance recipients.
Division 29 of Part 5 amends An Act to amend the Criminal Code and the Canada Labour Code to, among other things,
(a) shorten the period before which an employee begins to earn one day of medical leave of absence with pay per month;
(b) standardize the conditions related to the requirement to provide a medical certificate following a medical leave of absence, regardless of whether the leave is paid or unpaid;
(c) authorize the Governor in Council to make regulations in certain circumstances, including to modify certain provisions respecting medical leave of absence with pay;
(d) ensure that, for the purposes of medical leave of absence, an employee who changes employers due to the lease or transfer of a work, undertaking or business or due to a contract being awarded through a retendering process is deemed to be continuously employed with one employer; and
(e) provide that the provisions relating to medical leave of absence come into force no later than December 1, 2022.
Division 30 of Part 5 amends the Canada Business Corporations Act to, among other things,
(a) require certain corporations to send to the Director appointed under that Act information on individuals with significant control on an annual basis or when a change occurs;
(b) allow that Director to provide all or part of that information to an investigative body, the Financial Transactions and Reports Analysis Centre of Canada or any prescribed entity; and
(c) clarify that, for the purposes of subsection 21.1(7) of that Act, it is the securities of a corporation, not the corporation itself, that are listed and posted for trading on a designated stock exchange.
Division 31 of Part 5 amends the Special Economic Measures Act and the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) to, among other things,
(a) create regimes allowing for the forfeiture of property that has been seized or restrained under those Acts;
(b) specify that the proceeds resulting from the disposition of those properties are to be used for certain purposes; and
(c) allow for the sharing of information between certain persons in certain circumstances.
It also makes amendments to the Seized Property Management Act in relation to those forfeiture of property regimes.

Budget Implementation Act, 2022, No. 1

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Alexandra Mendes]

Resuming debate, we have the hon. member for Yukon.

[Brendan Hanley, Liberal, Yukon, YT]

Madam Speaker, first, I would like to say that I am sharing my time with the hon. member for Kings—Hants. I am pleased to add my perspective on the budget implementation act and discuss some of what this budget would achieve for the Yukon while having something for all Canadians.

According to the 2021 census, the Yukon is Canada's fastest-growing territory or province. It is a wonderful place to call home as a steady influx of new residents will attest, yet like everywhere in Canada, we are experiencing an acute housing crisis. This is felt keenly in Whitehorse, Dawson City and communities across the territory.

I recently spoke to constituents from the village of Mayo who expressed alarm that the lack of housing was a key part of their inability to keep health care workers in the community, particularly those trained to address the opioid crisis we are facing. Our government is taking action to address this national issue through budget 2022 by making a historic $10-billion investment in housing in Canada, including $30 million to the Yukon specifically, for housing. Yukoners will be able to benefit from the measures we are introducing to make housing more affordable and accessible for all Canadians, including expanding the first-time homebuyer incentive and making property flippers pay their fair share.

Housing measures in this budget also include an expansion of the rapid housing initiative by $1.5 billion. This fund has already made a positive mark in Whitehorse and Yukon communities. Already, 149 units are being created in the Yukon, and I look forward to that number continuing to grow.

These are just a few examples of the investments we are making to ensure Canadians have a safe place to live and feel at home. While the housing crisis affects people from all walks of life, we know that first nations communities face unique obstacles.

Adequate housing and infrastructure are both critical determinants of community health and well-being. We will not achieve our goals in reconciliation without ensuring first nation citizens have access to adequate, safe and affordable housing.

In the last Parliament, the human resources committee conducted a study on rural, urban and remote indigenous housing. Its report, “Indigenous Housing: The Direction Home”, included several recommendations to address this crisis. One was to establish a distinct urban, rural and northern indigenous housing strategy, co-developed with CMHC, created for, created by, and led by indigenous peoples. Budget 2022 commits $300 million to create this very important program.

It also commits $565 million to support housing for self-governing first nations and modern treaty holders. Eleven of the 14 first nations in the Yukon are self-governing. They are nations such as Little Salmon Carmacks First Nation, Teslin Tlingit Council or Vuntut Gwitchin First Nation.

These are important investments for Yukoners and Canadians in their journey toward reconciliation. It is a journey that is well under way but with much yet to accomplish.

Providing access to affordable housing is not the only mission we are embarking on today. We must also take bold, decisive action to mitigate and adapt to the impact of climate change on our living environments.

Canada's homes and buildings account for 13% of our GHG emissions. It is imperative that we work to support retrofitting our homes and places of work and adjusting our building standards so that Canada's buildings can be as energy efficient as possible. Greening our homes not only reduces impacts on the environment, but also has substantial savings for Canadians through reductions in heating and other costs.

The government has long been committed to greening our homes and communities. This year, we are providing $150 million to Natural Resources Canada to develop the Canada green buildings strategy.

We are also investing $458.5 million in the Canada greener homes loan program through CMHC to provide low-interest loans and grants to low-income housing providers to support a green retrofit.

Greening our homes and buildings goes a long way toward reducing our emissions and fighting climate change, and it is also a way of dealing with the housing crisis. However, we still have a lot of work to do if we want to succeed in bending the curve of emissions.

The recent IPCC report was clear: We have not been doing enough to combat catastrophic climate change. We are not taking big enough steps to avert a worst-case scenario. If we do not expedite and expand our efforts, we will not be leaving a livable planet for our children.

I look around the House and see a welcome array of ages, but by 2050, when we should have reached net-zero emissions and when we are supposed to have kept global temperatures below a 1.5°C increase, many, even most, of the members making decisions for Canada now may no longer be here.

The decisions we make now will determine the options our successors in the chamber have at their disposal, and it is critical that we do not shortchange them simply because the timelines we are keeping are 30 years into the future.

As a father of two teenagers, I cannot stand by. We are seeing the effects of climate change daily, from severe flooding and devastating fires to dramatic declines in biodiversity and an Arctic warming at two to three times the global rate. Our land, our people, our economies risk devastation across Canada.

We can hope. Although we are behind, we have momentum. What is more, we have an ambitious plan to reduce emissions complete with objectives, timelines and especially obligations that are set out in the legislation.

Since January, I have been pleased to take part in announcements totalling more than $1.5 million to expand zero-emission charging stations across Yukon. Transportation is another key source of emissions, and with $400 million announced in budget 2022 to further expand ZEV infrastructure in suburban or remote communities, I look forward to taking part in more of these announcements, which will support making all road-accessed communities in our territory accessible by ZEVs by 2027.

Our government has committed $9.1 billion in new investments in our emissions reduction plan to build upon the investments we have already made with a road map for economy-wide measures to drive reductions while creating new job opportunities for Canadian workers and businesses as we work to achieve our climate goals.

In doing so, we will be working closely with indigenous communities, utilizing and applying their leadership, their deep understanding of the land and their traditional knowledge to help us move forward together. That is why part of our plan includes almost $30 million to co-develop an indigenous climate leadership agenda to support indigenous climate priorities.

It is a long haul, but essential. With this plan as a guide, the government does not plan to compromise on the means to build a cleaner, greener future.

To return to Yukon specifics, budget 2022 also commits $32.2 million to the Atlin hydro expansion program, which will literally help power Yukon into the future. Our investment in the Atlin expansion will bring power from an expanded hydro power facility in northern B.C. to further build a reliable and diverse supply of renewable winter energy for the north.

Mining has been a part of Yukon since before the Klondike gold rush. We had to learn the hard way, though, that a mine's impact on a fragile Arctic environment can be permanent and profound and prohibitively expensive to rectify, yet we can literally reap the riches of the earth to fuel a green and revitalized economy with modern regulation, technology and processes to mitigate mining impacts.

The world is watching, and Yukon is full of opportunity for investments and responsible, sustainable mining of critical minerals. More than $1.5 billion has been committed to developing critical mineral supply chains over five years, and we are introducing a new 30% critical mineral exploration tax credit.

While I am pleased to support this budget, I would be remiss if I did not acknowledge that there is much more work that needs to be done on many of these files, particularly on creating a pan-Canadian mental health strategy and an aggressive and comprehensive response to the toxic drug crisis, as well as putting necessary investments toward our struggling health care workforce.

Nevertheless, this budget, part one of a series of four progressive and ambitious yet prudent budgets, is great news for Canada and for Yukon.

[Colin Carrie, Conservative, Oshawa, ON]

Madam Speaker, I want to thank my colleague from Yukon. I visited his area of the world, and it truly is one of the most beautiful places that I have ever visited.

He mentioned zero emission vehicles. Coming from Oshawa, I know that it is extremely important that we support the industry as we transition. One of the challenges I have with this budget is a lack of investment for charging stations. According to the European Union, we would need about one charging station for every 10 electric vehicles, which means we would need about four million charging stations for 40 million vehicles, and this budget really does not put any plan forward to fulfill that necessity.

I am wondering if my colleague could comment on the lack of investment for charging stations as well as the lack of investment for the provinces and territories to upgrade their grid in order to handle the huge influx of zero emission vehicles by 2035.

[Brendan Hanley, Liberal, Yukon, YT]

Madam Speaker, I thank the member for Oshawa for his comments, particularly with regard to the Yukon.

Certainly there are challenges ahead of us to pave the way for the infrastructure needed for zero-emission vehicles, including expansions to the grid. Our budget announced a further $400 million to expand ZEV infrastructure in suburban and remote communities.

In the Yukon context, I am very pleased to see the investments made to the Atlin hydro expansion project, which will provide the equivalent power for almost 4,000 homes in Yukon once it is operational. We are well on the way, but there will undoubtedly be more that we need to invest in and coordinate, particularly with grid harmonization across the country.

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, I salute my colleague and thank him for his speech, especially for his extraordinary use of French. I also salute Yukon's francophone community.

In Bill C‑19, there is a part about the luxury tax that targets boats and aircraft, including planes, small planes and helicopters.

I would like to know whether my colleague has been contacted by any of his constituents about this and whether he is concerned that this may have a negative impact on the economic activity in some parts of his territory.

[Brendan Hanley, Liberal, Yukon, YT]

Madam Speaker, I often hear people in my riding talk about access to health care, mental health, their housing needs, and investments to fight climate change. Those are Yukon's priorities. I am very pleased to see investments in these areas in budget 2022.

[Lindsay Mathyssen, NDP, London—Fanshawe, ON]

Madam Speaker, throughout this debate on the budget we have been talking a lot about the affordability crisis and people being able to make ends meet. Throughout the member's speech he was talking about his constituents, meeting a lot of targets and helping indigenous people in his riding.

One of the proposals the New Democrats have put forward is for a guaranteed livable basic income, which meets the requirements of the Truth and Reconciliation Commission. I wonder if the member would be supportive of our colleague's bill, Bill C-223, which would support a guaranteed livable basic income.

[Brendan Hanley, Liberal, Yukon, YT]

Madam Speaker, the hon. member's question is an interesting one. I think there has been a lot of discourse and I know there is interest in my own riding about exploring this option. I am looking forward to learning more about the particulars of that bill and what the pros and cons are of such an approach.

[Kody Blois, Liberal, Kings—Hants, NS]

Madam Speaker, we are debating this evening, it is late, and I have the utmost respect for my other colleagues here in the House. I commend their dedication to democracy.

We are here to debate the 2022 budget implementation bill. I would like to begin by thanking the interpreters for their service, especially when I am giving a speech in broken French.

This is the second or third time I have spoken about the budget initiatives. As is typically the case when I rise in the House, I have chosen to focus my speech on certain topics. Tonight, those topics are Ukraine, affordability and the energy transition, new technologies and the importance of modernizing our regulatory system.

First, though, I want to say that I am a member of the House of Commons soccer team, which was started by my hon. colleague from Parkdale—High Park. This evening, we played a game against the British High Commission. Unfortunately, our team lost, but I think it is very important to put the match on the record. We lost by a score of three to one, with our only goal scored by the member for Lac-Saint-Jean. The Bloc Québécois members were very proud of their member, who got an assist from a Liberal, the hon. member for Parkdale—High Park. Future historians will understand what happened on the grounds of the Supreme Court during that game, a little break from the serious activities taking place here.

There have been many conversations here in the days and weeks following Russia's invasion of Ukraine. In this bill, I am very proud of the assistance our government is providing in the form of an estimated $1‑billion loan. This is an important loan, of course, but so is military equipment and humanitarian aid. I think that it is very important for this government and all parliamentarians to continue supporting Ukraine, because Ukraine is fighting for us right now and for international order based on respect for western values. I am very proud of this reality.

The Standing Committee on Agriculture and Agri‑Food studied the issue of global food insecurity. I think it is very important for all parliamentarians and all Canadians to understand that Russian soldiers targeted infrastructure in Ukraine that is crucial for the agricultural system. The consequences of this destruction represent a threat for many people around the world, whether in Canada, in countries with weak systems such as Egypt, or various countries in Africa and Asia.

With respect to our diplomatic efforts around the world and our capabilities and expertise in the agriculture and agri-food sector, I had the idea that the Minister of Foreign Affairs could appoint a special envoy to work with our allies and coordinate efforts in this area.

With respect to affordability, we currently have a strong economy, our GDP growth is impressive and, with the current economic recovery, the hardships we faced during the pandemic are well behind us.

I believe that this budget strikes a good balance between the importance of bringing forward different projects and measures to meet the needs of Canadians and the importance of keeping the fiscal framework intact. The budget looks solid.

Of course, inflation is a problem. Yesterday, on opposition day, the Conservatives proposed various measures to address inflation. However, inflation has multiple causes and is a global problem.

First, there are supply chain issues. Second, there are major demographic changes across Canada and in other western countries. Baby boomers will soon retire. Some already retired during the pandemic. According to a Statistics Canada survey, there are approximately one million job vacancies. It is therefore important to facilitate immigration. Temporary foreign worker programs are also very important.

The war in Ukraine, rising food prices and disruptions in trade exchanges have also exacerbated inflation. There are also problems with liquidity. At the height of the pandemic, governments around the world responded in a reasonable way to help their citizens. Naturally, injecting liquidity also drove up inflation.

On some of the Conservative proposals we saw yesterday, it is important to raise the question of affordability but they were not very targeted. The Conservative Party certainly brands itself as being very fiscally mindful of the situation. What it proposed yesterday on the GST really was going to be rewarding individuals who do not need it. It would be rewarding individuals in this House who make, in some cases, four times the average Canadian salary. Why should we be eligible for that? Why should high-income Canadians be eligible? They are not the ones who need help right now.

The government needs to look at addressing affordability as we move forward. Of course, the budget was introduced a number of months ago. We need to address situations as they evolve, but we need to be mindful of balancing the fiscal framework and being targeted at Canadians who really need the help and not have these broad tax relief measures for Canadians who do not necessarily need them.

It is important we understand the Bank of Canada is responsible for helping control inflation. We will see increased interest rates in the days ahead. It is something we should all be mindful of, and frankly, be bracing for. There are some Canadians who hold a lot of private debt and that will be a challenge in the days ahead.

The government should focus on the supply side. Part of the challenge right now is the fact that there is not enough supply for certain demand, which is also driving some of these different prices higher.

I did not get much of a chance to talk about it, but let me just say how important the Atlantic Loop is. As a Nova Scotian MP, this is crucial for our energy future. It is great to see initiatives in the budget that will focus on grid transmission and upgrades. I am going to continue to talk about small modular reactors. We need to continue to drive that. I was pleased to see some initiative in the budget for it.

Hydrogen, biofuels and natural gas are all going to be important elements as transition fuels and in the longer term to 2050.

I am going to leave it at that. I cannot wait to hear from all of colleagues. I know they have been captivated by my remarks.

[Jasraj Singh Hallan, Conservative, Calgary Forest Lawn, AB]

Madam Speaker, my hon. colleague mentioned immigration. We did not see a single thing in the budget that had to do with tackling the racism issue that is happening in IRCC. What we are seeing in IRCC under the Liberal government is unaddressed racism, which is also affecting Quebec in a big way. We are seeing African countries with almost 90% rejection rates under the Liberal government. For two years, they have had an anti-racism task force. Not a single person has been fired. Not a single person has been reprimanded. What we do see is that those people who have that kind of racist behaviour have gotten raises under the government's watch.

What does the hon. member have to say regarding that and why have the Liberals refused to address racism in IRCC, which is affecting many people?

[Kody Blois, Liberal, Kings—Hants, NS]

Madam Speaker, I believe the member opposite asked my hon. colleague, the Minister of Immigration, a question on this and he said that this was something they were looking at internally in the department. I do not have the specifics on that.

What I will say is that I am proud of the government's record on immigration. We have been tabling important numbers in terms of levels. We have brought in 15,000 Afghans. The minister has made it very clear that we are going to continue to drive forward toward our goal of 40,000. We have brought in 80,000 Ukrainians and we have, I think, close to 200,000 applications that we are going to continue to focus on.

I have Syrian immigrants in my riding who are so thankful and proud to be in Canada.

It has been this government that has taken this approach. The member opposite ran on a platform that did not even support government-assisted refugees. That program was going to be cut.

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

Madam Speaker, let me begin by complimenting my colleague from Kings—Hants on his French. I would also like to tell him that he is as solid as his play on the field. He is dedicated to his team and I can attest to his determination. I would like to commend my colleague from Lac-Saint-Jean, too. When he uses his head, he really gets results.

My question is about agriculture, which my colleague spoke about at length in his speech. Back home, members of the Union des producteurs agricoles have made a number of proposals and recommendations, including abolishing the gas excise tax of 4¢ per litre, but just for the agricultural sector, not for everyone. There is also a proposal to abolish the 35% tariff on inputs from Russia. This affects farmers, but in other countries this tax is not passed on to farmers; therefore, it ends up on our plates.

Could the government set up an emergency account, like it did during the pandemic, but especially for farmers, with loans as well as grants and subsidies? Could the advance payments program be increased to $200,000 to provide some breathing room? These are all possible solutions, and to that list I would add accelerating the temporary foreign worker program to ensure that workers are available to work our farmland.

[Kody Blois, Liberal, Kings—Hants, NS]

Madam Speaker, I thank my hon. colleague for his question and for his efforts on the soccer field.

The issue with fertilizers is a very important one. My opinion on this is clear. The government must find a solution to the costs that farmers are facing if they purchased fertilizer from Russia or Belarus before the war. The tariff must be maintained for purchases made after March 2 to discourage farmers and companies from buying from the Russians. We also need to find other ways to help our farmers cope with the cost of fertilizer. The advance payments program is a good initiative, but we must do more.

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

Madam Speaker, I enjoy serving on the agriculture committee with the hon. member.

While it was not necessarily in the BIA, I am extremely proud to see the $5.3-billion investment in the budget for dental care in Canada. It is going to start at the end of the year with children under the age of 12 and it is going to make a considerable difference in Canadians' lives, no matter in what part of Canada they live.

It was less than a year ago that the Liberals voted against a motion that would have done the exact same thing. My colleague Jack Harris brought forward that motion.

Is the hon. member happy that the NDP was able to push the Liberals to do the right thing and is he going to be proud of showcasing this amazing program to constituents in his riding?

[Kody Blois, Liberal, Kings—Hants, NS]

Madam Speaker, let me say to the member opposite that he is not only a great member on the agriculture committee, but he also plays soccer on this wonderful team that we have.

Our job as a government is to respond to the needs of Canadians. We work with all parliamentarians in this House to be able to advance them, and on this particular initiative, we were pleased to see support from the NDP on the budget to be able to introduce this measure that we think is extremely important for all Canadians.