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 Deputy Speaker, Chris d'Entremont]

I am sorry to have to interrupt the member, but we have to proceed to Statements by Members. He will have three minutes and twenty-five seconds remaining when debate resumes after question period.

The House resumed consideration of the motion that Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures, be read the second time and referred to a committee, of the amendment and of the amendment to the amendment.

[The Assistant Deputy Speaker, Carol Hughes]

The hon. member for Longueuil—Saint-Hubert had three minutes and 25 seconds remaining when his speech was interrupted.

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

Madam Speaker, I was saying that we are experiencing four major crises in Canada, and I was talking about the housing crisis. I was explaining that there are some measures in the budget that we find a bit dangerous, particularly with regard to speeding up the construction of housing with the municipalities.

In my riding, La Halte du Coin is an organization for the homeless with high acceptance rates. It was set up during the pandemic when there was an outbreak in downtown Longueuil. I want to recognize Nicolas Gildersleeve, the director, and the entire team at La Halte du Coin for the incredible job they do.

All of Longueuil pitched in to make this organization a reality. The homelessness and housing sector in Longueuil is extremely good. Some people have been working in that field for 25 or 30 years. They are experts, very committed and empathetic individuals. I love them and I learn something new from them every time I see them.

Last Thursday, I left here to participate in a fundraiser for La Halte du Coin. Longueuil's entire housing sector was there already. It was remarkable. I wrote down a list of everyone who participated and I thought I would have a chance to name them all, but I really do not have enough time left.

The last time I went to La Halte du Coin, at the beginning of April, the organization was in need of volunteers. Like many such organizations, they need more people. I went by and spent two hours around suppertime serving meals.

That is unique and it is what I wanted to talk about. La Halte du Coin is located in a church on Sainte-Foy Boulevard in Longueuil. The organization serves meals during the day and has 30 beds at night. Around 6 p.m., they ask everyone to leave so that they can get the beds ready. About 50 people had a meal and then went outside to smoke while they waited. That evening in early April was cold and rainy.

After helping to serve supper and set up the beds with the people who were there, I went outside. There were 50 people waiting. It was very upsetting to see because there was not going to be enough room for everyone. Fifty meals were served but there were only 30 beds inside. Those who were unable to get a bed slept on the ground outside the building, in the parking lot or in the ATM vestibule not far from there.

It is terrible. We are unable to house all those who need it in this country. There are many causes for homelessness, including mental health issues and addiction. Homelessness is a complex issue.

I was talking to the people who were there, the homeless. I had the opportunity to talk to them at suppertime. I got the feeling that these are very proud people and that they are not happy about having to rely on a resource for homeless people. They wanted to tell me that soon, in one or two months, they would be able to find a place to live, that they were happy, that they had a job lined up and that things were going to work out. Sometimes that does not happen, but I got the feeling that—

[The Assistant Deputy Speaker, Carol Hughes]

I have to interrupt the member because his time was up a little while ago. I am sure he will have an opportunity to say more during questions and comments.

Questions and comments, the hon. parliamentary secretary.

[Kevin Lamoureux, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons]

Madam Speaker, the member is talking about housing. It is important for us to recognize that there is a need for strong leadership on the housing file because it is not only Ottawa that plays a role. The provincial governments, municipal governments and different stakeholders all have a role to play.

I think what we have seen from Ottawa over the last number of years is very strong leadership, whether through the first-ever national housing strategy, the historic amount of public dollars being invested in housing or the support of programs such as housing co-ops.

I am wondering if the member would reflect on the importance of the role that the three levels of government in particular need to play to increase the housing stock in Canada.

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

Madam Speaker, let me begin by apologizing for contradicting my colleague, but when he says the federal government has led by example, that is not true.

According to a report published two or three months ago, the government has built only 35,000 units since 2017. In the budget, the government promised to build 100,000 units. We do not even know how that is going to work.

In a newspaper interview a few days ago, the director of the National Housing Council, the organization that was created as part of the National Housing Strategy, said that the strategy had met the needs of only 4.8% of households with urgent housing needs. The point of the strategy is to help the most vulnerable, but right now, it just is not cutting it.

[Garnett Genuis, Conservative, Sherwood Park—Fort Saskatchewan, AB]

Madam Speaker, with respect to the budget implementation act, I know one issue that I have been following very closely is the issue of direction and control. Unreasonable regulations exist in the context of charities law. The budget finally recognized there was a problem with this, but at the same time there are some concerns about whether the solution offered is adequate.

We need to fix these regulations. We need to work across party lines to get this done, because right now they are piling millions of dollars' worth of red tape every year onto charitable organizations. I wonder if my colleague has a comment about the need to reform these regulations and remove red tape so that charities can do their work unencumbered.

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

Madam Speaker, I am not really sure I understood the question. In any case, one thing is certain: When I speak with representatives from community and housing organizations, especially those in my riding, the issue of red tape comes up often.

It is important to understand that the housing sector, much like all community sectors in Quebec, has limited means and is short on employees. Moreover, the labour shortage affects them dramatically. There is a reason why Halte du Coin was asking for volunteers. It is because they do not have enough employees and they cannot pay $150 an hour. The salaries they offer are lower than public service salaries, so they have trouble retaining people with specific expertise. They all mention the red tape and paperwork, especially for grant applications.

I think there must be a way to harmonize all levels of government so that the criteria are more straightforward and the focus is on helping people, as it should be.

[Bonita Zarrillo, NDP, Port Moody—Coquitlam, BC]

Madam Speaker, I thank the member so much for the advocacy he is doing here, but also for the advocacy he has mentioned in the past that he does in his riding.

I want to ask the member about government loans for municipalities and cities. What are you hearing in Quebec about access to operating funds from the government for housing in cities?

[The Assistant Deputy Speaker, Carol Hughes]

I will not tell her what I am hearing, but I am sure the hon. member for Longueuil—Saint-Hubert is able to do that.

I want to remind the member to address her questions through the Chair and not directly to the member.

The hon. member for Longueuil—Saint‑Hubert has one minute to respond.

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

Madam Speaker, there are indeed programs in Quebec. One of them was created after the federal government pulled out in 1993. It is called AccèsLogis Québec, and it is a very good program. Unfortunately, there is some uncertainty right now as to whether it will survive. Like everything else, it lacks funding.

At the federal level, we should focus on programs that really work, such as the rapid housing initiative, the RHI. There are some interesting programs that work but that do not have a big impact on affordability. The RHI is a very good program. The problem is that there is not enough money in it.

[Rachel Bendayan, Liberal, Parliamentary Secretary to the Minister of Tourism and Associate Minister of Finance]

Madam Speaker, I will be sharing my time with the member for South Okanagan—West Kootenay.

It is an honour to rise in the House to speak to a bill to implement certain provisions of our 2022 budget.

Before I get into my speech, I want to acknowledge my family and express my gratitude to them, to my husband and best friend, and to my daughter Ellie, who, although she might not know it, motivates me to speak to the issues important to me, such as gun control, affordability, the environment or our fight against climate change.

My family has not seen me much since the House resumed in January. I was in Ottawa, either in the House of Commons or in my office, fulfilling a long-time dream of mine to work on drafting a federal budget.

We set ourselves an objective to draft a budget focused on affordability and that was also fiscally responsible and would enable Canada to maintain its favourable fiscal position, with the lowest net debt in the G7 and the smallest deficit among G7 countries.

I would like to take a moment to pause and note that the statistics I just mentioned mean that we, as a federal government, went from spending very much in an emergency context to support small businesses and Canadians through the pandemic to very quickly adjusting once that period of emergency was behind us in order to be fiscally responsible and to ensure that our spending would go down as global inflation was rising.

What is also interesting is that this pivot was not only done successfully, but it is also causing experts, including experts at the IMF, to predict that our growth here in Canada will be the highest among the G7 countries this year, as well as next year.

This is first and foremost a budget that addresses today's specific needs in the areas of housing, the environment, reconciliation, inclusion and equity. It also had to address needs arising from the current geopolitical context.

I am someone who believes that one of the federal government's roles is to ensure the sovereignty of its territory and its national defence. It must ensure that the country is prepared for any eventuality.

That is why our budget includes historic investments in defence, to support Ukraine in its fight for freedom and democracy, including our own.

The war in Ukraine is also causing ripple effects in economies throughout the world. Energy prices in particular have soared as a result of the war, and food prices as well. Canadians are feeling this at the pump and the supermarket. This is a period of global inflation. That is why our government has taken unprecedented steps to ensure we were putting money back into the pockets of Canadians. I think often of the Canada child benefit because it is not only a cheque that is received every month by families, but also a program that has lifted over a million Canadians out of poverty, including 300,000 children.

There are many other programs, and this budget provides many other proposals, including a one-time payment for Canadians having difficulty finding access to affordable housing and subsidizing dental care. These are programs that are going to help Canadians meet the rising cost of living.

It is also why this budget proposes the creation of a historic number of new homes, and we are making it easier for people to buy their first home through a tax-free first home savings account, as well as through doubling the first-time homebuyers' tax credit, and many other measures as part of this historic housing program we have put in place.

This budget also tackles the climate crisis by implementing our ambitious plan to cut greenhouse gas emissions by at least 40% by 2030 and get to net-zero by 2050.

To achieve this, we will establish a national network of charging stations and ensure that 100% of vehicles sold will be zero emission by 2035.

We are investing more to protect more of our land and oceans, and providing funding to Environment and Climate Change Canada to fight plastic pollution.

There are so many aspects of this budget that I would like to discuss. I touched on housing and the environment. I could speak at length about the importance of ensuring that more and growing small businesses would have access to our 9% small business tax rate, a measure in this budget that I care so deeply about. There are also incredible measures in this budget in order to ensure a bold and successful immigration plan, which would help us bring newcomers to Canada and also deal with the labour shortage we are experiencing.

In the short amount of time I have left, I would like to reflect on our history. During the First World War, Canadians fought bravely and played an instrumental role in the Allies' victory. We have all heard the stories of the Battle of Vimy Ridge and the Hundred Days campaign. Canadians showed their strength, time and time again, in the face of the enemy. Just 21 years later, we found ourselves in the Second World War, and Canada once again played a vital role in ensuring victory against the fascist Axis Powers.

Yesterday was Victory in Europe Day, which celebrates the surrender of Nazi Germany and the liberation of Europe. As I walked to Parliament today, I saw beautiful tulip bulbs everywhere. I saw those red tulips on every corner of our capital city. I thought of the role Canada played in liberating Europe, and this beautiful yearly offering from the Netherlands to honour the role played there by our Canadian men and women in uniform. As we all know, following the Second World War, Canada played a leading role in the establishment of the United Nations and its all-important peacekeeping force.

If we do not know our past, we cannot know our future. Canada has always played an outsized role in setting the world aright again. We do so today with the provision of support, particularly the provision of weapons, for Ukraine, and Canada was among the first, ensuring our initial deliveries of weapons arrived before the invasion.

The current war also makes clear that we must continue to strengthen NATO. I believe that Canada must and will continue to be a leader among nations, and I am encouraged and look forward to welcoming Sweden, Finland and, yes, hopefully and ultimately, Ukraine into NATO.

We know that this decision rests with the entire membership of NATO, and that consent to join NATO has to be unanimous. However, I feel it is important, considering that I have personally been sanctioned by Russia, to continue to make my view known publicly, both here in this chamber and elsewhere.

As a member of the foreign affairs committee, I have been deeply engaged in Canada's response to the illegal war begun by President Putin. As the ambassador-designate of Ukraine, my new friend recently arrived in Canada, told us just a few days ago in response to my questions in committee, what Ukraine needs now, first and foremost, is weapons. This is not to diminish the crucial and important role that humanitarian aid plays and the diplomatic support that Canada has been providing.

However, when Ukrainians are staring down a tank that is poised to hit a school, a shelter or a residential area, what they need are anti-tank missiles. When Ukrainians are fighting by night, what they need are night-vision goggles. When they fight by day, what they need are weapons. Our budget includes $500 million to continue to support their fight.

I hope that all members in this House will support our budget.

[Garnett Genuis, Conservative, Sherwood Park—Fort Saskatchewan, AB]

Madam Speaker, I agree with many of the things my friend and colleague said, at least with respect to our needed engagement in the world.

Respectfully, the government was a little behind. I recall the first throne speech the government came out with in 2015 talked about the need for “a leaner military.” We have been pushing the government, prior to this invasion, to do more in terms of sanctions and weapons supplies.

I hope the member will continue to urge her government to do even more, because I think she put her finger on the right point in terms of the critical importance of supplying weapons.

The member spoke about the issue of debt at the beginning of her speech. Sometimes we make the mistake of comparing Canadian federal debt to other countries' federal debt, when actually in Canada we need to take into consideration the total level of government debt. Canada has very high total government debt when we consider the fact that many of the services that are provided in our country are actually provided by other levels of government.

Federal debt has more than doubled in the time the Prime Minister has been in office. I would submit that, if we are so far in debt that we would not be able to afford to lead anymore, is the member concerned about the debt levels and the impact as interest rates rise?

[Rachel Bendayan, Liberal, Outremont, QC]

Madam Speaker, there was much in that question. I would like to thank my colleague for recognizing the work that Canada has done to continue to support Ukraine. I would also like to thank my colleague for his work at our foreign affairs committee. However, I do believe that it was former prime minister Harper who cut the most from our national defence investments. I believe that we need to continue investing in our defensive capabilities, and this budget goes a long way in order to do just that.

With respect to the economic aspect of his question, I would point him to the consistently falling net debt-to-GDP ratio in our budget. I would point him to the statistics I mentioned on having the lowest deficit in the G7. This is ensuring that our economy continues to function well and to grow, and that we continue to attract foreign direct investment at unprecedented rates, which we are.