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.

Certain Amendments Made to Bill C-19

[The Speaker, Anthony Rota]

Following the presentation yesterday of the fourth report of the Standing Committee on Finance on Bill C-19, an act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures, the Chair wishes to draw the attention of members to a procedural issue related to two amendments adopted by the committee during clause-by-clause study of the bill.

As the House knows, the Speaker does not normally intervene in committee matters. However, in cases where a committee has exceeded its authority, particularly in relation to bills, the Speaker has a responsibility to ensure that certain fundamental rules and practices are properly observed. As Speaker Fraser explained on April 28, 1992, at page 9801 of the Debates:

When a bill is referred to a standing or legislative committee of the House, that committee is only empowered to adopt, amend or negative the clauses found in that piece of legislation and to report the bill to the House with or without amendments. The committee is restricted in its examination in a number of ways. It cannot infringe on the financial initiative of the Crown, ... no matter how tempting that may be.

The first questionable amendment modified clause 6 of the bill in order to amend the Income Tax Act and allow individuals with type 1 diabetes to automatically qualify for a tax credit. Some uncertainty was raised about whether this amendment required a royal recommendation, and the chair of the committee ruled it inadmissible. This decision was challenged and subsequently overturned. The committee then debated and adopted this amendment.

The second amendment seeks to amend clause 135 of Bill C-19 to modify the select luxury items tax act. With respect to subject aircraft, the coming into force is changed from September 1, 2022, to a day or days to be fixed by order of the Governor in Council. Here again, the chair of the committee ruled the amendment inadmissible because it lacked a needed ways and means motion. This decision was also challenged and overturned, and again the committee then debated the amendment and adopted it.

Both amendments bring up different, but equally important, questions about the admissibility of amendments and their compliance with certain financial procedures. Page 772 of House of Commons Procedure and Practice, third edition, reminds us that:

Since an amendment may not infringe upon the financial initiative of the Crown, it is inadmissible if it imposes a charge on the public treasury, or if it extends the objects or purposes or relaxes the conditions and qualifications specified in the royal recommendation. An amendment is also inadmissible if it exceeds the scope of the ways and means motion on which a bill is based, or if it imposes a new charge on the people that is not preceded by the adoption of a ways and means motion or not covered by the terms of a ways and means motion already adopted.

Given the potential consequences rising from these amendments and the way they were considered in committee, the Chair felt it necessary to review the relevant evidence together with the rules relating to financial procedure.

With respect to the first amendment related to clause 6, the Chair is unclear as to how it constitutes a new and distinct charge on the public treasury. In fact, based on the information the Chair has before it, it appears that this amendment allows a tax credit that in its application is non-refundable. Accordingly, while the chair of the committee determined that the amendment required a royal recommendation, I am of the view that it does not need one.

With regard to the amendment to clause 135, the Chair agrees with the committee chair that this amendment, by changing the date of the coming into force of the clause, could oblige certain entities to bear an additional charge. Consequently, given this possibility, this amendment needs to be preceded by a ways and means motion.

While the Chair appreciates the difficulties that can arise when examining a bill in committee, it is important to remember that a committee must carry out its mandate without exceeding its powers. In the Chair’s view, by adopting an amendment that infringes on the financial initiative of the Crown, a committee ventures beyond its powers.

Consequently, the Chair must order that the amendment to clause 135, adopted by the Standing Committee on Finance, be declared null and void, and that the amendment no longer form part of the bill as reported to the House.

I want to thank all members for their attention.

Finance

[Peter Fonseca, Liberal, Mississauga East—Cooksville, ON]

Mr. Speaker, I have the have the honour to present, in both official languages, the fourth report of the Standing Committee on Finance in relation to Bill C-19, An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures.

I would like to take this opportunity to thank our legislative clerks Jacques Maziade and Émilie Thivierge, finance committee clerk Alexandre Roger, and all our committee staff, interpreters, services, members of the committee, witnesses and department officials for their hard work in getting this report completed.

The committee has studied the bill and has decided to report the bill back to the House with amendments.

While I am on my feet, I move:

That the House do now proceed to Orders of the Day.

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?

Effective and Accountable Charities Act

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Madam Speaker, it is an honour for me to rise in the House to speak to Bill S-216, an important bill supporting the good work in the charitable sector.

I will begin by expressing what we have seen over the last few years, particularly during this pandemic, and how important the work of so many has been, including the many who have gone above and beyond in the charitable sector in our communities to support people in this very difficult time. We saw during this pandemic that many were forced to turn to food banks and soup kitchens and needed help during this crisis. We know that thanks to the volunteering and contributions of many, Canadian charities across various sectors were able to step up.

I recognize the important work that has been done in northern Manitoba and across the country during this very difficult time. Many charities in our communities share values, such as the importance of community, justice and partnership, and the sense of solidarity that is critical to us moving forward during times of crisis.

I also want to talk about how the government, especially over the last two or more decades, has turned to charities to take over the work that government should be doing. The government should be foremost responsible for the social well-being of all in our country. It is clear that government must be doing its part to ensure the collective good, rather than overly relying on charities to do its work. The reality is that inequality in Canada has increased over the last number of years in significant ways. Instead of the government stepping in to address that shocking inequality and the rise in inequality, it has often turned to philanthropy and the charitable sector to try to fill in the gaps, and that is not okay.

The charitable sector cannot and should not replace the government's social mission. It should have effective tools to be able to accomplish its work. The charitable sector should not be seen as the solution to government programs, particularly government programs targeted at closing the inequality gap in our country. If social justice were fully realized through effective government policies, particularly at the national level, we would not need to rely on charities to do the critical work of feeding people, clothing people and supporting people who are on the margins. Charity is relied on by government and is not a substitute for social justice policy.

As Paul Taylor, a great activist in Toronto fighting back against food insecurity, has said, “The most effective remedy for food insecurity is also the simplest: provide people with income to purchase food”. This shows clearly that the federal government is not doing enough for people. Food banks, for example, are helping so many, not because food is unavailable in many communities, but because poverty is so high in so many places that people cannot afford to get the food they need. We must recognize that food is a right, not a privilege, and beyond food security, social well-being is also a right, not a privilege.

Because of inadequate social assistance rates provided by governments and because our social safety net has been cut and privatized, many more people in Canada in recent decades have been pushed into poverty, forced to choose between dangerous housing conditions and homelessness and between paying basic bills and the groceries they need. As we have seen during the pandemic and now with the rise in inflation and the increased cost of living, the reality is that people are suffering and families are crying out for help.

While charities help and do important work, we cannot rely on them to replace our collective responsibility in government. It is the federal government that should be stepping in to eradicate poverty in our country and close the growing inequality gap here in Canada.

The solution is clear: Give more to those who have less. I urge the government to take responsibility for helping those in greatest need and to help the most vulnerable with direct support. We saw that take place during the pandemic. I am proud of the work that we did in the NDP to push the government to invest in CERB and to expand supports to students, to seniors and to people living with disabilities. Unfortunately, those supports were only temporary. The reality is that Canadians are suffering and need direct income support now.

I want to acknowledge the important work of my colleague, the member for Winnipeg Centre, who has pushed for a guaranteed livable income, and the support of many in this regard. I also want to acknowledge the important work of many in pushing for tax fairness and recognizing that the richest among us in our country are not paying their fair share. The rich and corporations ought to be paying their fair share so that money can be reinvested in the social programs that are necessary to close the growing inequality gap in our country.

Let us turn to the charitable sector as well. It has been clear, in consultations undertaken by the government and the House of Commons, that charities are subjected to outdated, restrictive and onerous rules. Their funds come from donations that are tax-deductible. However, as the rules are now, charities can spend their charitable dollars only on activities that they undertake themselves. In short, a charity must maintain a “direction and control” role in the activities carried out on its behalf and in the use of its resources by the intermediary.

These restrictions were implemented during the 1950s to ensure that these tax deductions were not diverted to other means than the charitable ones, but it is necessary to recognize that the “own activities” requirement is inefficient and unrealistic. Canadian charities must expend significant time and money to provide their direction and control requirements when they deal with what are known as non-qualified donees.

As a result, charities do not have flexibility. They have limited resources to fulfill their missions, and they are restricted in entering partnerships with other non-profits as a result. As a consequence, charities cannot fully focus on the essential mission that they have defined for themselves.

Bill S-216 addresses these shortcomings. It is a step forward in reforming the charitable sector and it should significantly improve the legislative framework for public and social well-being. It would give charities the flexibility they need on how they can enter into partnership to accomplish their charitable purpose.

Bill S-216 would eliminate the “direction and control” requirement, which would allow charities to transfer their resources to non-qualified donees as long as required measures are taken to ensure that these resources will be used only to fulfill a charitable purpose. This includes the collection of information on the identity, experience and activities of third party recipients before providing resources.

We believe that this bill can address the challenges that the charitable sector is facing. I want to acknowledge those who have come forward to support this proactive solution.

Let us be clear: The federal government has failed to meet charitable organizations' needs with what has been proposed in Bill C-19. We believe that Bill S-216 is a step in the right direction. Let us also be clear that the government's work must remain primary, and we must catch up on the gaps we have created that are pushing so many Canadians through the cracks. It is up to the government to act to address inequality and end poverty in our country.

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

Madam Speaker, I appreciate the opportunity to speak to this particular issue. As I said in my question earlier, there is absolutely no doubt whatsoever in my mind of the good work done by charities. After discussions with many of my colleagues within the Liberal caucus, and I am sure this is true of MPs on all sides belonging to all political parties, I can share endless examples of the good work and the deeds of charities not only here in Canada but also around the world.

If we were to look at it, what we would find is that Canadians on a per capita basis have to be one of the most generous groups of people in the world. I really believe that. I would like to cite a couple of examples. However, before I do that, I would like to recognize Bill S-216 and thank the senator for the fine work she has done in ensuring that it comes for debate in this chamber.

What we are debating today is in good part being discussed in one of our standing committees. The Prime Minister and the government recognized a while back that we wanted to make some modifications, believing that the charitable legislation in place for Revenue Canada for income tax is a fairly comprehensive system of taxation and the need for modifications in certain areas has been well demonstrated. During the pandemic, the Prime Minister, in particular, and other members of this chamber have talked about what we can learn from the pandemic so we can continue to build a better system. One of the things that has come out of that is the need to look at ways in which we can enable more power to our charitable organizations.

Today, Bill C-19, the budget implementation bill, happens to be in a committee, which provides opposition members and all members, through House leadership teams and their colleagues, the ability to contribute to the debate on how we can make some changes to the legislation that will better enable charities going forward. An opportunity for this has been made available for us because the Deputy Prime Minister and Minister of Finance brought forward a budget document through the budget implementation legislation. I would encourage members of all political stripes to contribute. As we have seen in the past, and as we will no doubt continue to see in the future, the government is open to changes and modifications to improve legislation. In fact, I understand some charitable organizations are having that dialogue now to see if there are ways in which we can improve it.

One of the charities I want to highlight concerns Ukraine. When Russia invaded Ukraine, the reaction around the world was fairly profound in the sense that Ukrainian solidarity, if I can put it that way, went well beyond the borders of Ukraine. In fact, Canada's population of Ukrainian heritage is estimated at over 1.3 million people. It captured the imagination of people from coast to coast to coast, even those who are not of Ukrainian heritage, in what we can do as a community here in Canada to support our brothers and sisters in Ukraine, the war heroes in Ukraine. We have organizations, such as the Ukrainian Canadian Congress or Canadian Red Cross, which have charitable tax receipts.

Canadians turn to those organizations by the thousands, and they have contributed millions of dollars. Those charitable organizations are providing humanitarian aid to Ukraine. In fact, the federal government matched funds for donations to the Red Cross. I think initially the cap was $10 million for matching donations, which was quickly used up, so we increased the cap to $30 million, and I believe it hit that also.

This demonstrates a couple of things for me, personally, as I know it does for my colleagues. One is that the fine work our charitable organizations is doing, in this case, for Ukrainian people in Ukraine and the bordering countries, where Ukrainians are fleeing for a safe haven, has absolutely been astounding. Arguably, it is second to very few others. That is one of the reasons Canadians have opened their hearts, wallets and purses, and that is done through charitable organizations.

I understand what the debate is today. What about those who want to be able to contribute? Staying on the topic of Ukraine, there is a new organization recently established in Manitoba called Manitoba Operation Blue Skies. My understanding is that it is 80 volunteers who have all come to the table in the last number of weeks, saying they want to participate and help the people who are looking to relocate and possibly come to Canada, at least for the short term and possibly even the long term.

Manitoba Operation Blue Skies does not have a charitable tax number, so it goes to the Canadian Ukrainian Institute Prosvita, an organization that has been there for many years and given a great deal of support in many different ways. Through the co-operation and indirect support of that organization, and there is a high sense of accountability, Prosvita is able to support Manitoba Operation Blue Skies in some of its initiatives. I do not think there is anyone inside this chamber who would not recognize the value of that.

The idea that there are organizations out there, and I use Ukraine as an example, but it is just one example of many, shows that there are a lot of people who want to do good work, whether here in Canada or internationally. They have demonstrated that, both financially and by providing resources.

The Canadian government does have a role to play, and we recognize that role. That is why it was so important that we incorporated the idea we are talking about today in the budget implementation bill, which will pass. With support, both from opposition members and from government members, the budget implementation bill, I believe, will pass.

We will see some changes, and we are going to see changes because members on all sides of this House recognize the true value and contributions made by the charitable organizations that are rooted here in Canada. Those who want to support those organizations want to be able to continue to play a vital, critical role, not only here in Canada, but also throughout the world.

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Madam Speaker, I would like to hear the thoughts of my colleague on how Bill C-19 ought to be amended to better reflect what has been put forward in Bill S-216 and how important it is to make sure that good work can be done in this sector.

Speaker's Ruling

[The Deputy Speaker, Chris d'Entremont]

Following the point of order raised by the member for Joliette, I would like to provide clarification concerning Bill C-19, an act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures.

The member noted that the paper copy of the bill obtained in the lobby differed from the version found on the parliamentary web site. It would seem that there are some pages missing. Consequently, he asked which version is the correct one. He asked the Chair for clarification concerning the rules.

The Office of the Law Clerk and Parliamentary Counsel was consulted, and I would like to assure members that the first reading copy that was signed by the minister and the Clerk contains all the clauses of the bill.

The problem seems to be with the reproduction of the advance copies available in the lobbies. The Speaker notes that these copies are provided by the government so that members can read the key provisions of the bill. After first reading, the bill is published officially, which might change the pagination and line numbers of the version used for the purposes of the House of Commons.

The copy placed in the lobby is therefore not the official version published under the authority of the Speaker. The version available on the LEGISinfo website is verified by the Office of the Law Clerk and Parliamentary Counsel before it is put online.

Different Versions of Bill C‑19

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, I want to add a few words in support of the point of order raised by the member for Joliette. I think he is right.

If it is true that there are differences between the copies of Bill C‑19, then there is a major problem in terms of respect for this institution. On behalf of the Green Party, I hope that you, Mr. Speaker, will make a wise and fair ruling.

[John Brassard, Conservative, Barrie—Innisfil, ON]

Mr. Speaker, I rise on the same point of order. I want to thank the hon. member for bringing to your attention exactly what happened.

We, as Conservatives, experienced the same situation. The information that was received by us in the lobby was not complete, so it would obviously call into question whether we received the accurate information.

As the hon. member said, it is a 440-page omnibus bill, despite the fact that the government said it would never introduce an omnibus bill. We have and share the exact same concerns, not the least of which is its contents, whether in fact we have received the proper contents and whether we are able to disseminate those contents in our work at committee and in the House as well.

I will speak to the broader issue, which is that this is a pattern on the government side of not having the ability, for some reason, to manage providing this type of information in an appropriate way to the opposition.

I would add as well that, in spite of the information we received, which we deem as incomplete, and as the hon. member argued, we were only allowed five hours of debate in this place on Bill C-19, which amounted to a total of 11 speakers. Obviously, the privileges of the members in the House are paramount and we should be receiving exactly identical information, particularly on an important piece of legislation such as the budget implementation act, which is 440 pages. Several of those pages were missing from what the opposition parties received, and it was therefore incomplete.

I ask that you look at this judiciously, and come back with what I would expect to be a favourable ruling on the hon. member's point of order.

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

Mr. Speaker, on April 28, the government introduced Bill C-19, an act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures, at first reading. Although the bill passed at second reading under time allocation on May 10, the printed version of the bill presented in the House and received in the lobby differs from the one on the House of Commons' LEGISinfo site.

Members may therefore have received two different versions of Bill C‑19. The paper version contains 477 clauses on 421 pages and actually ends abruptly under the heading “Commission” at paragraph 68.2(b).

The virtual document contains 502 clauses on 440 pages and includes three schedules. That means pages 422 to 440, which include clauses 477 to 502, are missing. Either the wrong version was provided to opposition members when the bill was introduced in the House, or the wrong version is being provided to members and the public on LEGISinfo. I believe the correct version is on LEGISinfo, but I would like confirmation from the government on that.

The paper version clearly states that it is an advance copy that must be formatted and reprinted by Parliament, but still, it is missing roughly 20 clauses and 20 pages. We are talking about an omnibus bill of over 400 pages. We are accustomed to using the copies provided by the government, clearly for environmental reasons, but also because we have, and we want to maintain, confidence in the consistency of the documents tabled and printed in the House.

The opposition parties must simply trust the government on a number of occasions, including when bills are introduced, when budgets are tabled and when the business of supply is being considered. It is therefore important for us to check the content of the bill and ensure that there are no hidden surprises between the hard copy provided to the opposition and the one found on the House website.

When a government bill is tabled, it is customary for the government to publish the contents of the bill immediately after tabling it. However, if the paper version the opposition receives is incomplete, how can we comment on the bill? Could the government manipulate the information provided to the media? Which version of the bill should we now use for the committee study?

House of Commons Procedure and Practice, Second Edition, states at page 728: “In the past, the Speaker has directed that the order for second reading of certain bills be discharged, when it was discovered that they were not in their final form and were therefore not ready to be introduced.”

Are we at that point? I do not think so, but there has been a real mix-up involving the hard copies provided to the opposition and the printing of the bill.

On April 22, when the bill was tabled for first reading, the Deputy Speaker clearly stated, as is customary in the House, “Motion deemed adopted, bill read the first time and printed”. I ask that the Speaker provide clear rules for ensuring that the printed copy provided to the opposition is complete when the bill is introduced in the House, given that this has a direct impact on our ability to answer questions from reporters.

Online Streaming Act

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Madam Speaker, I would like to start by saying that the cultural aspect of our lives is extremely important. For years, we have had the means to allow Canadians across the country to hear the voices of other Canadians, to listen to music, to watch movies, to watch television and to experience a Canadian culture that is extremely complex and very diversified.

When I think of Quebec culture, for example, I remember the first time I listened to Robert Charlebois, on a Sunday evening, because we could listen to French radio at home, in New Westminster, British Columbia. He was the first Quebec artist who forged my understanding of the diversity of Quebec's cultural life.

What artists are telling us is that there is currently a real imbalance in the system. Consequently, as talented as they may be, artists cannot fully reap the benefits of all their potential, as artists, to create and to promote our cultural life and to make it so complex and so profound.

That is really the message tonight. Our artists across the country are saying there is something wrong with the system. We have web giants, these massive companies, that are foreign-owned and the Conservatives support them to the detriment of Canadians and Canadian artists. These companies make these enormous profits while paying scraps to Canadian artists.

As we know, the reality is when we are talking about the word “censorship”, we are throwing it around so loosely when it comes to Bill C-11, and I will come back to that in just a moment. The reality is the censorship that takes place now with the web giants is the algorithms that withhold Canadian content from Canadians. Even Canadians trying to access that content cannot do it because of the algorithms that are not shared or not transparent that censors what Canadians can see and what Canadians can hear. That is the reality.

As members well know, other countries are putting forward legislation so that these web giants, these massive foreign-owned corporations, that pay no taxes in Canada and do not show the responsibility they should be showing in Canada, actually have to be transparent on the algorithms that control what people see, what people watch and what people can hear.

The idea that we put in place an update to the Broadcasting Act makes sense, because it establishes a level playing field so we do not see the situation we are seeing now. We see that Canadians musicians have lost 80% of their income as more and more of their product goes online and they get paid less and less by the massive web giants that are supported, for reasons I do not understand, by some members of this House.

As that happens, it is important for Canadian MPs to step up and try to level the playing field. Musicians losing 80% of their income should be something that all members of Parliament should be concerned about. About $3 billion has been taken out of musicians' pockets. That should be something that all Canadians are concerned about.

I talked earlier about listening, for the first time, late one evening in New Westminster, British Columbia, to a Quebec artist, Robert Charlebois, and understanding the incredible depth of Québécois culture. When I was growing up, I was able to listen to Rush, Gordon Lightfoot and Bachman-Turner Overdrive and so many other Canadian artists that would not have been able to get into the market if the American record companies and the American broadcasters had told Canadians what they could or could not listen to. That is the reality here.

When we have foreign companies deciding what Canadians can watch and listen to, we need to establish a level playing field so our Canadian artists can shine through.

The Conservatives, who are opposed to this legislation moving forward, even to get answers on it, should understand that not one of them has quoted a Canadian artist or musician tonight. They cannot, because artist associations, everyone from the Canadian Independent Music Association to ACTRA, are all very supportive of the legislation. What, then, should we be doing tonight in this debate?

My Conservative colleagues, and I have respect for them, have said that they simply do not want this legislation to move forward, just as they have been saying for months that they do not want any other legislation to move forward. We have seen it with Bill C-8. Teachers were asking for their tax credit and the Conservatives said they would not pass it. We have seen it with Bill C-19 and dental care, which the NDP pushed forward. For the first time, there was an affordable housing platform, and the Conservatives said they did not want that to move forward either.

On Bill C-11, as we have heard in the debate tonight, the Conservatives have talked about three concerns. First off, they reference a bill that no longer exists and say they did not like it. That is fair enough, but that is not the bill we are debating. Then they talk about a bill that may be coming in a year or so that deals with online harms, and they say they do not like that bill either. Well, that debate will be in a year.

Then they say, about this bill, that they believe in a level playing field, but they have some questions. At the same time, however, they do not want this bill to go to committee, where we can get answers to the questions they have asked. Some of the questions they have asked around the CRTC are legitimate. How it defines its powers is a legitimate question, and I have that question too.

We would love to have the bill come to committee, because the committee, as part of our legislative process, is the place where we get answers to questions. We could sit here to midnight every single night, but we are not going to get the ministry and the CRTC to answer our questions until the bill gets to committee.

This is where it becomes passing strange. We have had debate now for a number of days. We should be referring the bill to committee. If Conservative members do not want to vote for the bill they do not have to vote for it. However, for them to say they are going to stop any member of Parliament from getting the answers they are asking around the bill by refusing to have it go to committee does not make any sense at all.

It is also not respectful to the artists from coast to coast to coast who have been asking for years to have a level playing field. They have been asking for years for us, as members of Parliament, to play our role and establish a level playing field to allow them, finally, to have some presence in the online world so that Canadian content can shine and the web giants will not decide what Canadians get to see and hear.

This is really the challenge this evening. We will be sitting until midnight, but the Conservatives will say they want to keep sitting and sitting and will say the same things. As I mentioned earlier, they have debated a past bill that no longer exists and a future bill that may or may not exist, and on this bill, they say they have questions.

We should all agree that the way to get answers to those questions is to refer the bill to committee and allow the heritage committee to sit down and get answers from the minister and the CRTC. In that way, we could respond to our legislative role, which is to make sure that as we pass this legislation, it is done in the most effective way possible and actually does what it purports to do: level the playing field for Canadian artists so that our musicians, actors and all of the Canadian cultural and artistic sphere can shine.

We know that when there is a level playing field, it is not the web giants deciding what Canadians can see and hear. When there is a level playing field, Canadian artists will shine. My message to the Conservatives is to let Canadian artists shine. Let us get answers to the bill. Let us get this bill to committee.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Madam Speaker, Canadians from coast to coast to coast sent us here to get work done for their benefit and to move legislation forward. I am very happy to see that the NDP is working constructively with us to do that, whether it is on this bill, Bill C-19 or other pieces of legislation.

We need to bring online streamers within the system. They benefit from access to the Canadian market, but they do not contribute to the creation of Canadian content. We need to change that, and part of Bill C-11 would do that. We also need to level the playing field, which Bill C-11 would do as well.

Similarities Between Bill C-250 and Bill C-19

[The Deputy Speaker, Chris d'Entremont]

I would like to make a statement concerning similarities between two bills that are currently before the House. These are Bill C-250, an act to amend the Criminal Code (prohibition—promotion of antisemitism), standing in the name of the member for Saskatoon—Grasswood, and Bill C-19, an act to implement certain provisions of the budget tabled in Parliament on April 7, 2022, and other measures.

Clause 332 of Bill C-19 contains near identical text to Bill C-250. To be more specific, the two bills seek to amend section 319 of the Criminal Code pertaining to hate propaganda, for similar purposes. Both make it an offence to wilfully promote antisemitism by condoning, denying or downplaying the Holocaust through statements communicated other than in private conversation. There is only a minor difference in the wording of one of the acceptable defences.

Bill C-19 was adopted at second reading and referred to the Standing Committee on Finance yesterday. The House is now placed in a situation where a decision was made on one of the two bills that contain very similar provisions.

There is a long-standing practice that prohibits the same question from being decided twice by the House during the same session. As stated at page 568 of House of Commons Procedure and Practice, third edition:

...two bills similar in substance will be allowed to stand on the Order Paper but only one may be moved and disposed of. If a decision is taken on the first bill (for example, to defeat the bill or advance it through a stage in the legislative process), then the other may not be proceeded with.

The Chair recognizes that these bills are not identical, as Bill C-19 is much broader in scope and contains other provisions related to the implementation of the budget.

However, in adopting Bill C-19 at second reading, the House has also agreed to the principle of that bill, and consequently, has agreed, among other things, to amend section 319 of the Criminal Code dealing with hate propaganda. As I explained a few moments ago, these are provisions substantially similar to the ones contained in Bill C-250.

Therefore, the question for the Chair is, should Bill C-250 be allowed to proceed further in the legislative process at this time? In the Chair's opinion, it should not be allowed. The House should not face a situation where the same question can be cited twice within the same session, unless the House's intention is to rescind or revoke the decision.

Government and private members' bills belong to different categories of items and are governed by different sets of rules and precedents. Standing Order 94(1) provides the Speaker with the authority to “make all arrangements necessary to ensure the orderly conduct of Private Members' Business”.

Applying this authority, I am ordering that the status of Bill C-250 remain pending and that it not be called for its second hour of debate. This leaves open the possibility that Bill C-250 could be reinstated in the next session, pursuant to Standing Order 86.1, should by any chance Bill C-19 fail to be enacted in this session.

I thank all members for their attention on this matter.

Bill C-19—Time Allocation Motion

[Mike Morrice, Green, Kitchener Centre, ON]

Madam Speaker, I share concerns with how long it took to get Bill C-8 through this place. I also recognize and appreciate that the government House leader is a reasonable person.

However, let us be honest about what is in Bill C-19. Climate is mentioned only with respect to the climate action incentive's being delivered once a quarter as opposed to once a year. I do not see a section in here that implements dental care.

If this does move through time allocation, does it mean we will see more substantial climate legislation? Does it mean we will see legislation for the Canada disability benefit? Over 100 MPs from all parties in this place have made clear they want to see the government move forward fast on that.

[John Brassard, Conservative, Barrie—Innisfil, ON]

Here are the facts, Madam Speaker. Two concurrence motions have been moved: one on fisheries and one on ethics. There was an important issue with respect to fisheries coming out of committee and, of course, important issues as they relate to the scandalous behaviour of the government on ethics.

Bill C-8 was introduced December 16, and we had 10 weeks when the House was not sitting. What did the Liberals expect for the fall economic statement, when we are not going to have debate on this?

The other thing we are seeing is that before the coalition agreement with the NDP, the NDP sided with the government 89% of the time on votes. Since that coalition agreement, it has sided with the government 95% of the time. It is not surprising to me that I am hearing the NDP House leader parroting the talking points of the government.

The fact is that we are seeing a decline in democracy. This is the government's attempt to seize complete control over this place on important legislation, such as Bill C-19, when members have the right to speak and members have the right to move motions. We have those rights because these are important issues to Canadians.

Will the government House leader just admit that he is contributing to a further decline in democracy in this country, and that Canadians did not vote for a coalition agreement between the NDP and the Liberals? They actually voted for an effective opposition, including the Conservative Party, which, by the way, is the official opposition: Her Majesty's loyal opposition. We will continue to do our job, despite the fact that the government does not want us to do it.