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

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

Madam Speaker, I would seek the consent of the House to share my time with my esteemed colleague from Saint-Hyacinthe—Bagot.

[The Assistant Deputy Speaker, NDP, Carol Hughes]

Does the hon. member have consent to share her time?

[Some hon. members]

Agreed.

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

Madam Speaker, I may not be able to say that I had time to study all 500 pages of Bill C-19, but I have a few comments.

There is a lot of talk about work, workers and the importance of employment. I wanted to know what the government had put forward for workers, whether it had an ambitious agenda and vision, and whether it was able to do something tangible to support workers and improve their conditions. After all, at the end of the day, labour is an important part of the economy.

Based on my analysis, I find that the sights are set too low when it comes to workers. I will provide a few examples. In the last budget and in the Minister of Labour’s mandate letter, the government promised legislation to prohibit the use of replacement workers under the fundamental right to associate and to bargain. There is nothing in this bill to indicate any intention or action in this area. What happened with that?

Another issue is fair employment. I do not know if anyone knows this, but the Employment Equity Act was passed in 2018. Currently, in federally regulated businesses, there is differential treatment based on employment status using “orphan clauses”. The Act was passed in 2018, but there is still no plan or vision to move forward with this. What is going on there?

Recently, we passed Bill C-3 here in the House to give workers 10 days of paid sick leave. That legislation will come into effect at a later date fixed by order-in-council, but we still have not found anything yet.

Climate change is one of the reasons we opposed the budget. We want to see an end to fossil fuel production and a just and fair transition to green or clean energy. What is there for workers?

Last week, the Commissioner of the Environment and Sustainable Development said that Natural Resources Canada and Employment and Social Development Canada were not prepared to support a just transition to a low‑carbon economy for workers and communities. It is serious: There are more than 200,000 workers, and there are no plans or measures to support this just and necessary transition.

I would also say that the government is abandoning health care workers by firmly refusing to increase Canada health transfers, as Quebec and the other provinces are calling for. If we want quality health care, we must rely on these workers. To do this, Quebec needs the necessary subsidies to match the expenses so it can better support the health sector.

I looked everywhere in the budget and found only one paragraph on employment insurance. This is where workers are being totally abandoned, even though comprehensive EI reform had been promised. Once again, the government missed an opportunity to act. In one paragraph of the budget and in Bill C-19, the government announced the extension of pilot projects that provide up to five additional weeks of EI benefits to seasonal workers. That is it, nothing more.

The Minister of Employment's mandate letter clearly states that she is to work on modernizing employment insurance by the summer of 2022. The Prime Minister himself said that he asked the minister to focus her energy on building a more equitable system by June 2022. On January 1, she indicated that this was likely to happen.

Right now, workers everywhere, in all regions of Quebec and Canada, are struggling to qualify for fair and accessible benefits. There are serious shortcomings that need to be addressed. We know what the issues are, we know what it will take to fix them, yet there is still a delay in implementing the changes that are needed.

Surely we do not need to be reminded that the EI system is a social safety net that protects workers who lose their jobs. It also protects them in the aftermath of life events, as the minister said. For example, sickness benefits are still capped at 15 weeks when they promised to extend them to 26 weeks. We are being told that this may not happen in July, as first thought, because the computer system will not be ready. They are abandoning people.

I am quite surprised and disappointed that the orange team did not leave its mark in the budget when it comes to workers; it clearly lacks teeth.

All unemployed workers' groups and labour groups support employment insurance reform. More consultations are on the books. Consultations have been going on for years. When will the government get on with it? This is a broken promise at present.

EI reform is important for workers. I meet with workers, unemployed workers' groups, community groups and civil society groups to look at the economic and social realities in some regions. In regions where the seasonal industry holds a predominant place in the economy, five extra weeks in the event of job loss is not enough. There is the issue of the spring gap, which is when a worker does not have enough weeks of benefits to cover the period between the end of the job and when the job resumes. We could tell workers to go work somewhere else, but that is not the answer; rather, we have to support the seasonal industry when it comes to tourism, the fishery. We know that major sectors are affected. A region's economy depends on that. It is not by once again carrying forward a five- to 10-week pilot project that we are going to to give the regions the capacity to support their economy and give workers the capacity to maintain good jobs and experience. We need to protect the vitality of the regions.

The inequities in the EI system for women and young people are another example of needed reforms. The current rules are outdated and significantly discriminate against them. All kinds of criteria regarding hours of eligibility need to be changed. I think the government needs to send a clear message that EI reform is a priority. It is a priority for workers and for the economy. This program is a social safety net that is very much needed, but what the government is doing is very disappointing.

I want to mention the little note about reviewing the Social Security Tribunal and creating a multi-stakeholder tribunal. All the better, since workers have been calling for this for 10 years.

Since I have just 30 seconds left, I want to conclude by saying that workers are in dire need of support. The Liberal government must send a very clear message in its budgets and financial policies that we are counting on them. If we are counting on them, then they need support and they need it now.

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

Madam Speaker, I disagree with the overall assessment the member tries to portray regarding the image of the government. Virtually from day one, we have seen a government that is very supportive of workers in Canada. I can talk about things such as labour disputes, contracts that were signed shortly after we had taken government and changes in labour laws that were very well received. We have had changes in our EI program. We have provided literally hundreds of millions of dollars to training programs. We have seen legislative and budgetary measures in the past, including today, that are advancing workers, including in the area of the just transition.

I think the member is looking for a way to try to justify voting no on the legislation, from listening to the content of her speech. I am wondering if she would reflect on what I have just said. How can she advocate that the government has not been listening to and working for workers?

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

Madam Speaker, I am a fan of action. I am not saying that everything is bad, but I just pointed out that there are some big files that the government is not even working on.

I am not the one saying this. We are hearing this from workers. A just and fair transition is not a pipe dream. The government will have to allocate resources. When a door is closed in one industry, another door needs to open. That is the reality.

I am sorry, but the government and the Liberals should at least have the decency to admit that they made a commitment to reform EI back in 2015 and have yet to follow through. It is another broken promise.

Meanwhile, the government waits for a crisis or a pandemic and then improvises some emergency measures. What we need are safe, predictable measures, and the government has failed in that respect.

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

Madam Speaker, we agree on the urgent need for EI reform. I would like to give my colleague the opportunity to talk a little more about what kind of reform she thinks is needed to create a good EI system, for example, the number of hours required to be eligible, the level of wage replacement or other things she thinks make up a good system.

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

Madam Speaker, I would like to begin by saying that my colleague knows very well what the answer is, since the entire labour movement, including the Canadian Labour Congress, Quebec's four central labour unions, and several other unions, such as the unemployed workers' associations, have raised a number of issues.

Furthermore, on our initiative, the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities conducted a study on this subject, so I think that the solutions are known.

However, what I find unfortunate and do not understand is how the NDP, when it signed its pact with the Liberal government, could fail to consider the fact that the central labour unions told all the candidates during the last election that EI was a priority for the unemployed workers' associations.

[Jean-Denis Garon, Bloc, Mirabel, QC]

Madam Speaker, the member for Thérèse-De Blainville talked about measures that would help workers and help our industries. We heard about labour market impact assessments, temporary foreign workers and anti-scab legislation. These are measures that would not cost a penny.

We know that the government is too cheap to help workers. The member for Winnipeg North had to go all the way back to 2015, 2016 and 2017 to tell us the last things that the government did for workers.

How can the government be so cheap that it will not help workers even when it does not cost a penny?

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

Madam Speaker, I believe it is a matter of political choice. Take, for example, the anti-scab legislation that has been part of the Quebec Labour Code since 1977. It is now 2022 and the federal government still does not have such legislation. Adopting provisions for fair treatment is a choice.

Does the government really value the right of association? Does it value just and fair working conditions? Those are questions for the government, because having to look back 20 years does not give us a good idea of what it will do tomorrow.

[Simon-Pierre Savard-Tremblay, Bloc, Saint-Hyacinthe—Bagot, QC]

Madam Speaker, I thank the House for granting its consent, which gives me the opportunity to say a few words today. I hope to use this time to make some relevant remarks.

Let us get one thing straight. The member for Winnipeg North tacitly accused my colleague of finding excuses, false reasons and pretexts for voting against Bill C-19. Let me be perfectly clear. We will be voting in favour of the principle of the bill. We will work hard in committee to rework the bill, but we will vote in favour of its principle.

Incidently, I would encourage my colleague not to applaud me too quickly. I would be concerned. Several things need to be addressed. The only reason we are voting in favour of the bill is to amend it, and quite extensively in certain areas.

Let us talk about the process first. We are dealing with a bill that is a real juggernaut. It is a thick tome of some 500 pages with about 60 measures that amend 37 laws, along with several concurrence amendments. The summary alone is eight pages long. This is a bit of a kitchen-sink bill. It includes budgetary measures, non-budgetary measures, minor measures, as well as apple pie measures, as we say back home. At the same time, it also includes much more substantial things. I think a distinction should have been made between minor legislative amendments or small measures and much more substantial and profound measures that should have been examined separately. It includes measures to update certain things, as well as provisions from three bills that presumably would have died on the Order Paper.

That is the issue we have with this government and this parliamentary culture. We are constantly having these tomes forced on us and have to live with “all or nothing”. We have to agree with it all or reject it all. What we call a parliamentary monarchy is a bit of a paradox that way. We are told that, in this system, Parliament is the ruler. However, we are still in a system where, as the word “monarchy” implies, transparency is sorely lacking and where, all too often, a parliamentarian's purpose is to rubber-stamp mammoth bills, legislative monstrosities, like the ones that have been surreptitiously foisted on us.

What it boils down to is that the Bloc Québécois opposed the budget statement. As everyone knows, we voted against the budget. However, we are prepared to live with the principle at this point. I said “principle” because we are not ready to commit to supporting it to the full extent, unlike a certain other opposition party. We will see what happens next, when it is studied in committee, but we are willing to live with the principle because we think that many of the bugs that were in the budget are not in this bill. For example, the budget announced massive oil subsidies, including for carbon capture. There was also the issue of small nuclear reactors, and the budget contained major conditions and major intrusions on the health care systems of the provinces and Quebec. Fortunately, none of that is in this bill.

In addition, there are a few urgent measures that have been mentioned and on which we agree, particularly with regard to EI. My colleague from Thérèse-De Blainville explained that well, and there are some significant grey areas that were well clarified in the last speech.

There are also some measures that look interesting on paper and several that require closer inspection. One that I find particularly interesting is the obligation for federally regulated pension fund managers to disclose climate-related information. That is a first step towards what we call green finance, which is an important issue for my colleague from Mirabel. What we need to do is reorient our banking and financial systems toward supporting the energy transition instead of the energy of the past, fossil fuels. That calls for political will.

Some things look interesting on paper. One of those is aerospace, which is a very important file.

Bill C‑19 includes a tax on select luxury items. This was already in budget 2021, which reads as follows:

... it is also fair to ask those who have prospered in this bleak year to do a little more to help those who have not. That is why we are introducing a luxury tax on new cars and private aircraft [manufactured after 2018 and seating up to 39 passengers] worth more than $100,000 and pleasure boats worth more than $250,000.

Here is another excerpt:

If you've been lucky enough, or smart enough, or hard-working enough, to afford to spend $100,000 on a car, or $250,000 on a boat – congratulations! And thank you for contributing a little bit of that good fortune to help heal the wounds of COVID and invest in our future collective prosperity.

When we read that on paper, there is no problem. The Bloc Québécois is fine with the wealthy contributing more. The division of wealth takes political will as well. It is too bad there is not as much will to combat tax havens, but that is another story. The Bloc Québécois agrees with the division of wealth because it is a social democratic party. We have no problem with that.

Now, the problem is that, unfortunately, the devil is all too often in the details. The way the bill is written, all new aircraft designed after 2018, including planes, helicopters or gliders with a maximum capacity under 40 seats, including corporate aircraft, will be subject to the tax. Aircraft usually used for commercial activities, like the ones equipped for carrying passengers or designed exclusively for transporting goods, are excluded.

As I was just saying, the Bloc Québécois agrees in principle. The idea of a tax on luxury items and luxury jets sounds good.

However, we do have major concerns about the negative impact of the tax. As described in Bill C‑19, it is a tax on the Quebec aerospace industry. I can say that we have had various meetings with the aerospace industry, which is a key sector. The late Jean Lapierre used to say that aerospace was to Quebec what the auto sector was to Ontario.

Quebec is the third-largest aerospace cluster in the world, after Seattle and Toulouse. These three clusters are in three different countries. Canada is the only country with such an important cluster that does not have an aerospace policy, and Bill C‑19 does nothing to fix that.

I want to come back to the luxury tax. We have had meetings on this. I have had meetings with several industry players. Both the unions and the companies, including Bombardier, are concerned about this, as are the associations that represent small and medium-sized businesses in the industry. Obviously, when we think of aerospace, Bombardier immediately comes to mind, but there are a lot of very innovative, powerful and dynamic SMEs in the greater Montreal area, especially in Longueuil and on the north shore. There are a lot of them. Everyone is worried. Generally speaking, workers' associations can hardly be said to favour seeing the bosses line their pockets and not getting a share of the income and wealth, so when workers' associations, SMEs and large companies are in agreement, it is a sign that there is a real consensus on the fact that this tax must be reviewed and reworked. As it stands, it will fundamentally harm an industry that has not gotten the policy it deserves.

Last November, my colleague from Mirabel and I issued a statement. We would have liked to see the government get involved in aircraft salvage. North America is a huge aircraft graveyard right now. Given that Airbus has announced that it intends to accelerate aircraft recycling by creating partnerships with several regions in the world, we would have liked to see Ottawa hurry up and seize this opportunity.

We therefore reluctantly support this bill, but the Bloc Québécois will be extremely active when studying it in committee in order to fix its many problems.

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

Madam Speaker, I appreciate the member's comment with regard to supporting the principle of the bill and it going to committee. We look forward to having an ongoing discussion on the aerospace industry, which is an industry we are all concerned about. We know how prominent the province of Quebec is in that industry worldwide, but the province of Manitoba also has a very healthy aerospace industry. I do not think it will be affected as much by what is being proposed, but yes: Let us have that dialogue in committee and see what we can come up with.

I would ask the member to provide his thoughts on the difference, let us say, between a $350,000 luxury boat and a $350,000 light aircraft or private aircraft. Does he distinguish a difference in terms of the value of taxation potential or whatever it might be?

[Simon-Pierre Savard-Tremblay, Bloc, Saint-Hyacinthe—Bagot, QC]

Madam Speaker, the member raised many points and I wonder which one to respond to and how. Like the 500-page bill, there are both good and not-so-good aspects. Let me try to summarize.

I recognize that Manitoba has an aerospace sector, as do other provinces. However, it cannot be denied that this industry's main hub is in the greater Montreal area. Trying to make this distinction, or watering down this interpretation, plays into the fact that there is no aerospace policy or concrete strategy.

With regard to that aircraft, the problem with this tax is how it is applied. Why does it apply to the aircraft, not the travel, and why is it based on criteria that often focus on the number of seats? That creates problems.

We spoke to Bombardier, which estimates that the impact on its cash flow could be in the range of $50 million to $150 million per quarter. That is huge. The government is carving up our cherished aerospace industry. It took generations to build, but the government's actions will destroy it all in just a few years.

[The Assistant Deputy Speaker, NDP, Carol Hughes]

The hon. member for Saint-Hyacinthe—Bagot will have two minutes and 48 seconds the next time this bill is before the House.

It being 5:30 p.m., the House will now proceed to the consideration of Private Members' Business as listed on today's Order Paper.

The House resumed from May 3 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, and of the amendment.