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.

Taxation

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

Madam Speaker, the luxury tax in the budget bill is flawed.

Rather than taxing billionaires who buy private jets, the government is taxing our aerospace industry and putting it at a disadvantage in relation to its foreign competitors. Everyone agrees on that.

The government is working hard to get us to pass Bill C‑19 as quickly as possible, but there is nothing to indicate that the government is working just as hard to remedy the problems with its luxury tax.

Will the government commit to making changes to Bill C‑19 to prevent it from undermining Quebec and its leading industry?

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

Thank you.

As I was saying, that was an incredibly comprehensive review.

Perhaps I can share my two critiques here, even though they will not go into the testimony of the review of this bill. The first one was that there was no timeline, despite the comprehensive evaluation of the EI consultation.

The second part was that there was no idea as to how the EI benefit would fit into the entire suite of benefits that the Canadian government provides. Again, I think this is something that Canadians would be interested in.

The part on the benefits related to employment is particularly ironic for this committee, because this was part of the Bill C-3 discussion, and again I think one reason Monsieur Boulerice was brought into this discussion was specifically around the negotiation of benefits—sick days there, but benefits in particular. I can imagine all sorts of witnesses who would have been so important to have here to talk about these types of benefits and the use of the benefits.

I guess the irony too is that I think these topics would be specifically relevant. Again, Madam Chabot recognizes this, I think, coming from a labour union background, so I'm a little bit surprised that this isn't more important to the NDP on this committee.

Another thing, again coming back to the labour code and division 29, is that I really think of the NDP historically as the party of labour. Just the fact that they potentially would not want to study this amendment to the labour code as outlined in Bill C-19 and—

[Louise Chabot, Bloc, Thérèse-De Blainville, QC]

I want to comment on the discussion around who is supposed to study which parts of the bill.

The Standing Committee on Finance asked a number of committees, including ours, to study parts of Bill C‑19. We were asked to study the part on the employment insurance system, which is within our purview because it falls under the responsibility of the Minister of Employment, Workforce Development and Disability Inclusion.

The motion we adopted says that we are supposed to spend three meetings studying that part of the bill if possible, subject to everyone's availability. In addition, we are supposed to invite the two ministers. Today, we are being told that we have to go down to two meetings. That was settled. We don't know whether the ministers are going to appear, but at least we have a list of proposed witnesses.

Furthermore, I don't think we should avoid holding meetings where witnesses could express concerns over certain provisions in the bill. I don't want to hear what department officials think, because it's futile. All they are going to tell us is why the bill is drafted the way it is. I want to hear from witnesses who have concerns about the provisions. If we go down to a single meeting without witnesses on Thursday, we are shirking our duty, which we agreed to fulfill.

As a compromise, I am willing to hold two meetings. I won't insist that we hold three, because that would not make sense.

If the ministers aren't able to come, it's no big deal. We should prioritize the witnesses.

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

No. Okay, clarify what this is for me.

It says, “Pursuant to the motion adopted at the Standing committee on Finance...inviting the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities to study the subject matter of the Part 5, divisions 26, 27, 29 and 32 of the Bill C-19, and taking into consideration of the uncertainty of the availability of the House of Commons services.... The Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities hear from relevant officials from the department of Labour...."

The second hour of that meeting.... I don't understand the point of this motion. How is this different? We voted for two meetings, and this just references one meeting. You just want one meeting. That is what this is saying.

[The Clerk]

There is no clause-by-clause. We're doing a subject matter review of Bill C-19, and based on the letter, it's only recommendations that we're providing to the finance committee.

[The Chair, Liberal, Bobby Morrissey]

Thank you, Mr. Rosborough.

The time has gone well over, Mr. Van Bynen.

I will suspend for a few minutes while the witnesses leave. We need a few minutes for committee business.

The witnesses have left, so we will move to committee business for a few minutes.

We need to discuss the upcoming meeting that is scheduled for next week as per the motion that was adopted on Monday, which referenced the Standing Committee on Finance adopting their motion inviting HUMA to consider the subject matter of part 5, divisions 26, 27, 29 and 32 of Bill C-19. We thought today would we would be dealing with that, but we did not have any witnesses.

[Greg McLean, Conservative, Calgary Centre, AB]

It surprised me, too, I should confess, when I first took a look at the bill, because it does seem like there's a climate emergency out there. The government keeps shouting that at the walls, yet they haven't moved forward on a carbon tax credit in over a year since I first put it on the docket as a bill in Parliament.

Now it's in the budget after more than a year of consultation, and it's not in the budget implementation act, so we're still waiting. I know that industry is still waiting to see what that looks like before they commit to actually moving forward with many projects.

You're in Alberta. You know how many projects are sitting there waiting for what happens here as we go forward. Would it also surprise you that the Canada growth fund, which you referred to, is not part of the budget implementation act?

[Michael Holden]

Thank you for the question.

I confess that I was not aware of that. In the time we had to prepare our comments, we focused on the issues that we were paying most attention to in the budget itself, rather than what was contained in Bill C-19 specifically.

[Greg McLean, Conservative, Calgary Centre, AB]

Thank you very much, Mr. Chair. It's good to see everybody again. It's a committee I miss.

I am going to get right into the questioning.

Welcome, everybody, in person and on screen.

I have the honour today of asking questions of the Business Council of Alberta and Mr. Michael Holden.

Mr. Holden, I heard your comments. Thank you for what I think are very informative and future-thinking alternatives on where we have to move in going forward here.

You talked in your comments about the investment tax credit for CCUS. Would it surprise you if I told you that we're dealing with Bill C-19, the budget implementation act, and there actually is no provision in this act for the investment tax credit?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Thank you very much.

Mr. Rubinstein, Bill C-19 incorporates another government bill, Bill C-17, which has among other things, some money for housing and transit. I understand the need for ongoing operating support for public transit and certainly understand the need for public investment in housing.

I'm still trying to get a better sense of how the government intends to mix those two in this funding pot. I'm wondering if you're aware of any work or consultation that's gone on to better define for provinces and municipalities how those two important policy areas are meant to interact within this funding envelope.

[Jake Stewart, Conservative, Miramichi—Grand Lake, NB]

Thank you, Mr. Chair.

My first questions are to the C.D. Howe Institute with regard to your presentation earlier this afternoon. What did you mean by part of Bill C-19 being “unconstitutional”? I did hear that comment, and it really intrigued me. Could you explain what you meant by that comment?

By all means go into detail so that we can really understand what was being projected there.

[Chris Roberts, Director, Social and Economic Policy, Canadian Labour Congress]

Thanks.

Just to add to the violent agreement about the shortcomings of omnibus bills, this is another example of where removing division 32 from Bill C-19 for separate study would be a service to parliamentarians and to all stakeholders of the EI system who want to see this fundamental institutional reform happen prudently and with the right amount of accountability, so that we don't repeat the experience of the Social Security Tribunal.

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Thank you very much.

I want to start my round with Ms. Vipond and Mr. Roberts from the Canadian Labour Congress to talk a little bit about some of the reforms for the EI appeal board that are in Bill C-19.

I know the CLC and others have expressed concern about the reforms that are there. I wonder if you want to highlight some of the ways you believe Bill C-19 could be amended in order to address the concerns that are coming out of the labour community.

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

Thank you, Mr. Chair.

I welcome all the witnesses and thank them for their presentations and attendance.

My questions are for Mr. Mueller, from the Aerospace Industries Association of Canada, and Mr. Chartrand, from the International Association of Machinists and Aerospace Workers.

Bill C‑19 calls for a tax on personal luxury goods. Unfortunately, this tax will also apply to aircraft for corporate use.

The tax appears to be ill-conceived. It is rare that both business and labour agree that there is a problem and that it will impact the manufacturing sector. We cannot afford to weaken the aerospace cluster, which is very important in terms of expertise and jobs.

Mr. Mueller and Mr. Chartrand, your presentations could not have been more compelling. I hope the government will take note and act quickly.

Mr. Mueller, in your presentation, you said that this tax was problematic, and that if the government still wanted to keep it, the aerospace sector would have to be exempted. You went on to say that you had tabled recommendations to better support that industry, should the government want it to apply to that sector as well.

What are those recommendations?

Mr. Chartrand may then comment.

[William Robson]

I think a shorter budget does make sense.

If you look at the provincial budgets, you'll see documents that are much closer to what I described. They're businesslike documents. The key numbers are up front. There is not a lot of commentary—an uncharitable person would say “political spin”—and an MP, somebody who is not a financial expert, can readily find key numbers and make sense of them.

Federal budgets are uniquely bad. This goes back a number of years. It's not a partisan comment. We now, though, have this situation where the actual summary statement of transactions, which is the key fiscal statement in the budget, is not even in the main document. It's in an annex.

I think that simply reorganizing budgets and committing to putting the fiscal information front and centre would be a good start.

Omnibus bills are frequently decried, and we have seen election platform commitments not to do them. I think those impulses are well founded. It's tempting to resort to them once in power, but there are too many examples of legislation passed in haste where elected representatives simply did not have the bandwidth to examine them properly. There is no reason why individual pieces of legislation that deal with different things could not be sliced up.

Bill C-19 is not uniquely bad in this regard, but if you look at the range of topics covered in it, there is no way that even as committed and as able a committee as this one can really be expert on everything that is in front of you.