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

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

Madam Speaker, the Conservatives have been talking for a very long time about the need for action on money laundering. It is a regular concern I hear from Canadians. It is a particular concern I hear from Canadians from diaspora communities, actually. They raise the fact that money in other countries is taken by corrupt dictatorial regimes and then brought to and used in Canada.

In that vein, I want to ask a question that has been specifically brought to me regularly by people in the Iranian community in Canada. They are concerned about this issue. They are also concerned about the IRGC, the Islamic Revolutionary Guard Corps. The House of Commons voted to sanction the IRGC to list it as a terrorist entity, yet the government has not acted, despite the Liberals voting in favour of that listing motion three years ago. If we are not willing to identify terrorist organizations like the IRGC and list them under the Anti-terrorism Act, then we are missing out on a critical tool for combatting the kind of activities in which they might engage in Canada.

I wonder if the member has a comment specifically on the listing of the IRGC and whether that is something the government plans to do as part of a broader suite of measures. Also, why is there a delay?

[Patrick Weiler, Liberal, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Madam Speaker, I think my hon. colleague's question speaks directly to the reasons why we need to move ahead on some of these measures. It is one thing to have a list of sanctions and individuals we are going to be sanctioning, but if we do not actually have the tools in place to ensure that we are able to go after the assets in Canada, those sanctions are not going to have significant effect.

In this budget implementation act, we have a number of measures that are going to allow us to do just that on beneficial ownership of companies. We have actions that are happening right across the country, in British Columbia and Manitoba and now Ontario as well. I would encourage the member opposite to talk to some of his colleagues in the provincial government in Alberta to see if they can start moving ahead with some of the measures that we need to have so we can move ahead with the measures that we need to bring in for sanctioned individuals.

[Yves Perron, Bloc, Berthier—Maskinongé, QC]

Madam Speaker, my colleague spoke a lot about investigations into money laundering and recovering money. We agree with all that.

However, there is something that really bothers me. How does my colleague explain the fact that his government is not doing anything at all about tax havens? They are perfectly legal and everyone is aware of them. It is estimated that the government is losing at least $7 billion a year to tax havens.

Also, is the member not the least bit embarrassed that his government is creating uncertainty about the coming into force of the farm succession act, on the pretext that our farmers are fraudsters rather than honest people who put food on our tables? I think that is completely shameful, and I encourage him to put pressure on the government from the inside to quickly dispel this uncertainty.

[Patrick Weiler, Liberal, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Madam Speaker, I disagree with what the member said about the government not investigating tax havens.

We are going against some of the tax havens that we have here. There are new measures in the budget this year that do just that, including ways in which individuals are using international companies to get around paying taxes in Canada.

There is much more that we need to do. There are ways we can simplify our tax code to do that. Some of the measures I am talking about today will allow us to increase the amount of tax revenue that we can receive by going after some of the ways money is laundered, as well as the ways people are evading taxes through some of these anonymous organizations.

[Rachel Blaney, NDP, North Island—Powell River, BC]

Madam Speaker, I thank my neighbour for his interesting speech. I did not really see a profound investment in immigration. In my riding, we are having hundreds of calls day after day from people trying to figure out their status. They have done all of their paperwork and they have done everything they should. They are already living in Canada. We have people on worker visas who have done everything right and now cannot work. They are losing their homes. It is becoming a mess.

I am wondering if the member could talk about his government's responsibility and how long it is going to take to actually address these really important issues.

[Patrick Weiler, Liberal, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Madam Speaker, I absolutely agree. In this budget, there is over $2 billion going to Immigration, Refugees and Citizenship Canada to be able to deal with the backlogs. The idea is that by the end of this year, with these investments, we will get back to a normal service standard, as well as introducing new programs, such as an expedited temporary foreign worker program, which I know would be a game-changer for some of the hardest-hit sectors where there are major labour shortages, such as tourism in my riding.

There is a lot here on immigration. Because of the backlogs related to COVID, we have a lot we need to do. With these investments and some of the changes that are being made to expedite the processes, we are going to be able to deal with some of the backlogs that are causing major issues.

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

Madam Speaker, it is always a pleasure to be in the House and to speak on behalf of the people of Calgary Midnapore, and here I am today addressing the BIA.

I will start with an anecdote. Last Friday, when my husband picked me up at the Calgary airport, we were making the left-hand turn we usually do in an effort to merge onto Deerfoot Trail. Halfway through our turn, the light turned yellow and my husband stopped in the middle of the intersection. I turned to him and said, “James, what the bleep are you doing here?” Well, that is what I have to say: What are we doing here? What is the government doing here?

When I arrived here in 2017, there was the same sentiment that existed in 2015 when the Liberal government came into place. Among Canadians, although we were disappointed as Conservatives and sorry to see the departure of former prime minister Stephen Harper, I think there was a feeling of hope and enthusiasm across the country. We often think of sunny ways at that time, when the Prime Minister and the Liberal government came in. Those same sentiments existed when I arrived here in 2017. I was just outside those doors getting ready to be walked into the House of Commons for the first time, and there was still that same feeling of excitement and of sunny ways.

I have to say, that is not there anymore, and this budget reflects it. This budget is a mishmash and a patchwork of legislation. Any individual reading through this content could not determine the goals, aspirations and theme of the government. Is that not what leadership really is? What are we doing here?

When I reflect upon the reasons for the lack of direction we now see from the government, I would attribute it to three things. Number one is now the failure to implement any vision the government to the Prime Minister might have once had. The second would be an unuseful and impractical adherence to ideology. The third would be ignoring the real problems affecting Canadians. I will take some time now to expand on each of those.

When I talk about the failure to implement the vision, I am talking about the sunny ways and hope and enthusiasm the Prime Minister and the government arrived here with. Unfortunately, when they have tried to execute these sunny ways and implement them in Canada and Canadian culture, it has been nothing but an absolute failure. We saw that with the attempts for democracy reform. We saw it when the attempt was made to go to proportional representation, which was a 2015 election promise. It was failed upon by the previous minister for democratic institutions, who is no longer in the House. That is one example of the failure of the implementation of vision we have seen from the government.

We saw this with the climate plan. We saw this with the Paris climate accord. I sat back there in my second week, having to vote on the Paris climate accord. The fear and division it created in the House, which I will expand upon, was for no reason. These targets that we voted upon and that divided us were never actually achieved by the government, so what is the point?

It is the same thing we saw with the Liberals' grand idea of planting two billion trees. As I look around this room, I see nary a tree. They have failed on these climate initiatives as well.

The third is unity, and I will speak to this from two perspectives. The first is regional. Liberals have pitted region against region in this country, needlessly creating division at a time even before the pandemic descended upon us. Of course, with the pandemic, it was the Prime Minister who used inflammatory language, name-called and attacked Canadians who had valid concerns about the mandates. He actually rejected a Conservative motion to create a plan to roll back the mandates, which could have lowered the temperature, and he then of course invoked the Emergencies Act for the first time in Canada's history. We, on this side of the House, are still reviewing that to this day. It created terrible disunity not only in the House, but among Canadians.

The second is a unuseful adherence to ideology. We have seen this in two places in particular. The first was the killing of the natural resources sector. As an Albertan, I take personal offence to this. How has the current government done this? It has done this by not providing support for Line 5. My colleague, the member for Calgary Centre, has talked and encouraged ad nauseam about this. Of course, at this moment in history, while Ukraine faces its most difficult time, the most difficult time we have seen in recent history, the government failed to pass a motion to get natural gas to Europe. At a time when our natural resources could be used for good in this world, the government turned its back against it. It brought in Bill C-48, the tanker moratorium, and who can forget Bill C-69, the no new pipelines bill, which again showed an unuseful adherence to ideology.

We also saw that with the mandates, the mandates that still rest with us today. I can tell members of the House that the parliamentary precinct, and frankly airports and airplanes, are the only places now where I am required to wear a mask. The government should lift the mandates on that and stop using this unuseful adherence to ideology. It is not helpful for Canadians at all.

What I think is most important here is that, if we look at the ways the government has failed and how this budget reflects that, it shows an ignorance of the real problems that affect Canadians. What are they? I will list a couple.

At the industry committee we saw a rejection to support the lithium mine, which would have been very important for semiconductors, something that is becoming increasingly important as we evaluate supply chains going into the future. In addition, we saw a government that was useless and unwilling to take a stand until the very last moment on the CP Rail strike, which would have had devastating impacts on not only western Canada, but also all of Canada.

We have seen this lack of action in labour shortages. The CFIB's recent report “Labour shortages are back with a vengeance” found that 55% of businesses could not find the staff they needed. Food and Beverage Canada said that it lacked 300,000 workers within its industry and has companies with vacancy rates of over 20%. The government throwing money at this is not helping. It needs to address the backlogs it has within its immigration processes.

We hear about housing endlessly here, with the average price of a home now reaching $874,100, a jolting 27.1% increase over the last year. The initiatives of the government, such as the first-time homebuyer incentive and the shared equity mortgage fund, are failing terribly.

I can talk about the failures of the government and how this budget and the budget implementation act do not address the cost of living and inflation. For the first time in 31 years, prices are up 6.7% compared to a year ago. Families are spending nearly $1,000 more a year on groceries and gas. Gas and home heating are costing more, and housing prices have doubled since the Prime Minister became the Prime Minister. More than half of Canadians are $200 or less away from not being able to pay their bills or rent, with three in 10 already falling behind at the end of the month.

In conclusion, the government has run its course. It has received a minority not once, but twice now. It just had to buy a mandate until 2025. When it was elected in 2015, there was a sense of hope, optimism and possibility. That is gone now. This budget reflects it, and the budget implementation act reflects it. What are we doing here?

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

Madam Speaker, I am not too sure what the Conservative Party is doing here if we look at what their performance has been like in the past number of weeks. I can assure the member that the Government of Canada, in particular our Prime Minister and cabinet members and in fact all Liberal members of Parliament, are here because we want to be able to serve Canadians.

We are doing that in good part by budgetary measures that are going to have a profoundly positive impact on every Canadian from coast to coast to coast. Whether it is programs such as the first ever national universal child care program, which is going to enable the workforce to expand, or investments in infrastructure, there are so many gold nuggets inside the budget to ensure that we continue to provide hope for Canadians. The sun will continue to shine as we continue to move forward.

The member seems to be of the opinion that Ottawa is the only one with mandates left. If she crosses the river into Quebec, she will find that there are mandates for mask wearing. Would she maybe address that issue?

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

Madam Speaker, I will tell my colleague that the sun has indeed set. He talks a lot about, for example, day care. I wish the Minister of Families, Children and Social Development had been focused on Service Canada and the delivery of passports. I think that is just another example of how the government has lost its way. Liberals have been so focused on their own ideology that they have forgotten about the needs of Canadians and delivering to Canadians, and they should remember that.

[Xavier Barsalou-Duval, Bloc, Pierre-Boucher—Les Patriotes—Verchères, QC]

Madam Speaker, I listened to my Conservative colleague's passionate speech. I found it interesting and stirring, so to speak.

When we talk about Bill C-19, we are also talking about the budget that the government tabled not too long ago. What I really did not like about that budget was the lack of action on climate change. With the approval of the Bay du Nord project, we see that the government is continuing to get more deeply involved in oil.

Could the member who just gave that wonderful speech tell us more about what the government should do to combat climate change and get away from oil?

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

Madam Speaker, in fact, two people are disappointed. The first is the member who just asked the question, because, as I stated in my speech, this government has taken no action on climate change. The second is me, because, as I stated in my speech, nothing has been done for the natural resources sector.

Even though I agree with my Bloc colleague, I want to say that we must also take action for the natural resources sector, which is being neglected at present. Therefore, I agree with my colleague, but I am disappointed for another reason.

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

Madam Speaker, the member and I work together on the disability inclusion file. I want to ask some questions about the Canada disability benefit.

Could the member for Calgary Midnapore comment around the missing Canada disability benefit in the budget?

[Stephanie Kusie, Conservative, Calgary Midnapore, AB]

Madam Speaker, I think we need to look at the sincerity and the intentions of the government. I believe that the member would agree with me on this. The government tabled that bill in the last week before we left for the seasonal break, when there was an election about to be called. What does that say about the Liberals' sincerity and about their will in implementing the act?

As strongly as we may feel about this, as much as we need to see something done for Canadians with disabilities, it really starts with the government. The fact that Liberals tabled this in the final week before we left with an election potentially looming, and the fact that they have not brought it back in the recent budget of 2022, speaks volumes.

[Majid Jowhari, Liberal, Richmond Hill, ON]

Madam Speaker, it is my pleasure to join today’s debate on Bill C-19, the budget implementation act. Let me begin by stating something that I have mentioned before about this budget. This is a fiscally prudent budget that is also focused on economic growth. If we are looking for a theme and a direction, here is the theme and here is the direction.

We were able to shift this budget’s focus onto these elements because of how well we have done in recovering from a global pandemic that has exhausted economies around the world.

Starting with jobs, we have recovered 115% of the jobs lost since April 2020, which is equivalent to three million jobs. Just this past Friday, on May 6, Canada’s job numbers were released, and they showed that the labour market has gained over 15,000 jobs in April alone, bringing our unemployment rate to 5.2%, the lowest since 1976. These numbers are not to be taken lightly. They represent the resilience and strength of real people and real Canadians who made effective use of the supports and programs rolled out by our federal government. They worked hard to get back on their feet, stronger than ever.

However, there is more to be done, and that is exactly what the measures in budget 2022, implemented by Bill C-19, set out to do. The budget builds on the progress we have already made, by investing in workers, small businesses, our supply chain and more.

We also need to acknowledge that every success has its ups and downs. Canadians know that our recovery from COVID-19, along with our continued fight against it, has come at a very high price. This global pandemic has had not only health consequences, but also economic ones, as the international phenomenon of inflation has made things more expensive, both in other countries and right here in Canada.

We acknowledge the higher prices of groceries. We acknowledge the high and rising costs of homes, and we also acknowledge that the impacted supply chain has already deeply hurt the pockets of everyday consumers at the checkout counter. We know that the causes can be sourced to the pandemic and the current international conflicts, but we have to do something about it right here at home.

With budget 2022 and Bill C-19, our government is advancing and introducing measures that will address these concerns and help mitigate the rising costs of living for Canadians. The budget is grounded by a focus on housing, the climate, jobs and growth, and affordability, but one key common element in all of these pillars is people.

Our people are the backbone to a strong and growing country, and Bill C-19 ensures that we continue to have their backs through measures for affordable housing, clean and good jobs, and a safe place to live.

Before we get into those overarching categories, let us quickly review the key ways in which the budget implementation act will help Canadians.

On housing, Bill C-19 doubles the maximum for the home accessibility tax credit, and also proposes a two-year ban on foreign investment in Canadian housing that will make housing more affordable.

On health, Bill C-19 proposes $2 billion for the provinces and territories, to reduce backlogs in surgeries and procedures.

On the labour shortage, Bill C-19 introduces a labour mobility deduction that will make travel easier for tradespeople, who will be able to fill the gaps in important projects.

On a cleaner economy that is fuelled by our small businesses, Bill C-19 proposes a reduction by half to the corporate and small business tax rates for businesses that manufacture zero-emissions technologies.

Now that we have gone through some of this overview, let us get into some of the big themes, starting with the most pressing concern in our local communities and in my riding of Richmond Hill, which is housing.

We have never had such an ambitious plan as we do in budget 2022 to address the fundamental issue of housing affordability. Through Bill C-19, we can implement measures that would make housing not only more affordable for our first-time homebuyers, but also more accessible for all.

We know that gaps in supply are leading to increases in costs, which is why budget 2022 indicates our government’s commitment to doubling the number of new homes built over the next 10 years. This budget also includes measures to reduce the barriers for first-time homebuyers who work so hard to save up for a place to call their own. Bill C-19 would prevent foreign investors and commercial enterprises from parking their money in Canada and driving up costs to the point that young buyers can barely afford to enter the housing market.

We talked about youth, but what about seniors or persons with disabilities? They have made significant contributions to Canadian society and deserve homes that are accessible to them and continue to fit their needs. However, renovations can be pricey, and with the rising cost of living, such home improvements are far out of reach for seniors and persons with disabilities.

That is why Bill C-19 proposes to double the home accessibility tax credit’s annual limit to $20,000 to help make significant alterations and renovations more affordable. This would mean an additional $1,500 in tax support, which will in turn make alterations such as the installation of wheelchair ramps, walkers or non-slip flooring more affordable. For members of Richmond Hill's community council on seniors, who are concerned about the costs associated with customizing their homes to their current needs, I know this is going to be a significant aid in helping them age well in the houses they know and love.

We delved into housing affordability, but we know that to be able to purchase or maintain homes, people need good jobs, which is why investing in jobs and growth is a key pillar of budget 2022. Primarily, let us talk about the jobs that need support.

Currently, our economy can absorb nearly one million jobs, 300,000 of which could be fulfilled by the construction trades. Workers in the construction trades often travel to take on temporary jobs, frequently in rural and remote communities, but their associated expenses do not always qualify for existing tax relief. To ensure that we can get the workers where they are needed and address labour shortages in an equitable way, we need to support the mobility of workers within Canada. If they can travel without worrying about associated costs, we will have more workers and more projects will be completed, even some potentially in housing, which will indirectly increase our supply.

Through the labour mobility deduction for tradespeople, Bill C-19 proposes to provide tax relief on eligible travel and temporary relocation expenses. However, it is not just tradespersons who need the support in getting to work.

Lastly, Bill C-19 has measures that will make Canada a cleaner and safer place to live. We are committing to smart climate investments today that will not only be good for the planet, but good for the Canadian economy. Whether it is through the $15-billion investment in the Canada growth fund, the creation of the Canada water agency, the $1.7-billion incentive for zero-emission vehicles or the expansion of the low-carbon economy fund with $2.2 billion over seven years, this budget implementation act will bring to fruition Canada’s global efforts in fighting climate change in a way that is not only planet friendly, but economically friendly.

In closing, I ask all members of the House to join me in supporting this bill.

[Michael Chong, Conservative, Wellington—Halton Hills, ON]

Madam Speaker, in March 2020, the Office of the Superintendent of Financial Institutions reduced the domestic stability barrier to 1%, thus freeing up an additional $300 billion in capital. The government at the time said that it expected the banks to lend it out, and the banks did loan it out. Mortgage credit has exploded over the last two years of the pandemic, from $1.7 trillion to $2 trillion today.

Should the government have put in place measures to ensure that this additional $300 billion in credit did not all go into the residential mortgage market, thus fuelling the explosion in house prices and the skyrocketing housing prices we have seen over the last 24 months?