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

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, the budget contains $300 million this year, $600 million next year and $1.2 billion the year after, for a total ongoing commitment of $1.7 billion thereafter, to provide dental care to some 6.5 million Canadians: the children, seniors, people living with disabilities and low-income families with no dental insurance now.

My hon. colleague talked about being unable to afford things. I was in the House when the Conservatives wanted to increase military spending in this country to 2% of GDP, which would add about $26 billion every year to our budget.

Does he think that spending $1.7 billion to bring dental care to 6.5 million Canadians is less of a priority than spending $26 billion a year? Can he explain to us why he thinks we can afford the military but cannot afford dental care given those numbers?

[Jamie Schmale, Conservative, Haliburton—Kawartha Lakes—Brock, ON]

Madam Speaker, of course dental care is an issue. In every community, people are trying to access it, and I think we need to do a better job of that. The feds need to work better with the provinces to figure out a solution to that. However, there are priorities every government must manage. First we need a strong economy in order to fund those programs, and at this point our economic anchors are being eroded away.

[Robert Gordon Kitchen, Conservative, Souris—Moose Mountain, SK]

Madam Speaker, as always, I appreciate the opportunity to speak in today’s debate on the budget implementation act and the impacts this legislation will have on the constituents of Souris—Moose Mountain and Canadians across the country.

It is disappointing, but not surprising, to see yet another budget that is full of exorbitant spending that will do almost nothing to benefit those who live in rural Canada. One need only look at the news these days to see how divided our country has become. It is thanks to policies like those contained in this omnibus budget that those divisions are continuing and widening under the Prime Minister. This is the same Prime Minister who promised he would never do an omnibus budget bill, although it is reflective of his understanding of and statements on financial issues: He believes the budget will balance itself and that monetary policy is not a priority.

When looking at the overall picture of the Liberal government’s spending, the numbers are concerning to say the very least. In just over six years, government spending has increased by 53%, yet Canadians are worse off than they were when the Liberals first sought power in 2015. It is unconscionable to both me and my constituents that a government can spend billions of dollars, racking up our national debt in the process, and still have no meaningful impact on improving the lives of Canadians.

This reckless spending will need to be paid for at some point in time, and it will fall onto our children and grandchildren to foot the bill. My daughter will have a second child next month, our second grandchild, and unfortunately our future grandson will have this enormous debt to pay off over his lifespan. In fact, the Canadian Taxpayers Federation's national debt clock, as of yesterday, had debt per person at $31,345.01. This is the escalating legacy that the Liberals are leaving behind, despite their false assurances that Canadians are happy and prospering under their leadership.

On top of an ever-climbing national debt, Canadians are also dealing with out-of-control inflation, which is driving up the cost of living across the board. Instead of using this budget as an opportunity to give Canadians a much-needed break, the Liberals chose to spend money launching new programs that stand to benefit a few rather than help the many who need it.

For example, on April 1, the Liberals had an opportunity to provide Canadians with some relief from the carbon tax, yet instead they chose to increase it, taking more money out of the taxpayer’s pocket and putting it into government coffers. As I have said before in the House, it is “dyspocketnesia”: taking from one pocket and putting it into the other, and then forgetting why it was done. This is not what my constituents want, need or deserve.

I would like to spend some time talking about the impact of this budget on the energy industry in my riding, especially as it pertains to emissions and the future of energy production in Canada.

A large number of my constituents work in the energy sector, and thanks to the government, many are experiencing deep concerns about their careers in the longer term. As many members are aware, the Liberal plan to phase out coal-fired power is well under way, and while the Liberals believe they are supporting this transition adequately, I can tell members first-hand that they have completely dropped the ball and workers and communities are being left behind.

Since I became a member of Parliament in 2015, one of the issues I have advocated for time and again is the use of carbon capture and storage technology, or CCUS, to reduce emissions while also extending the life of the power plants it is used on. It took seven years for the government to listen. Just imagine the amount of emissions that could have been captured in those seven years if we had acted earlier, not to mention the jobs that would have been created.

The 2022 budget does create a new tax credit for CCUS expenses, but the credit does not cover enhanced oil recovery, which to me is a huge oversight. For those who may not know, carbon capture serves to decarbonize the energy sector by permanently locking liquefied CO2 into the rock formations of spent oil wells.

On a number of occasions, I have had the privilege to tour the Boundary Dam site in my riding, which captures CO2 using amides. BD3 takes the captured CO2 and either stores it two kilometres below the earth’s surface or sells it, transporting it 50 miles away where it is stored and enhances the oil recovery at the Whitecap Weyburn injection site. This utilized enhanced oil recovery continues to impress me, as does the level of knowledge and innovation that has gone into developing this technology. This is on top of the reduced emissions, which border on making BD3 CCUS carbon-neutral.

The fact is that if the Liberals had included enhanced oil recovery in their tax credit, it would have brought much-needed jobs and investment into Canada, especially during a time of change and uncertainty in the energy industry. Unfortunately, those huge investment dollars are going south to the United States, where they have the 45Q investment tax credit. I have asked multiple cabinet ministers over the years if it is the industry they want to kill or the emissions, and of course the enthusiastic answer I get every time is that it is the emissions. The exclusion of enhanced oil recovery from this tax credit tells me this is not the case.

Canada still requires the use of fossil fuels and will for some time as we move into the future. Instead of allowing CCUS and EOR to function as tools that would help lower emissions, while simultaneously producing the energy that Canada needs at the lowest possible emissions intensity, the Liberals have chosen not to support the innovative work and projects that are happening right here in our own country.

Furthermore, a white paper produced by the International CCS Knowledge Centre states, “[enhanced oil recovery] results in a 37% reduction in CO2 emissions per barrel of oil produced as compared to conventional oil production.” The numbers are there and the technology is there, but the Liberals have yet again chosen not to support the energy industry by picking and choosing which parts of CCUS fit their green agenda, regardless of how this might impact Canadians.

In the last month alone, I have seen multiple groups travel from my constituency to Ottawa and advocate on behalf of the people and communities that will be drastically impacted by the transition away from coal-fired power. According to the Coal Association of Canada, the transition will eliminate approximately 42,000 jobs from Canada’s labour force and take many billions of dollars out of Canada's economy each year. While I understand that the Liberals will try to justify this by saying that they are providing funding for these communities through their just transition initiative, I am here to tell members that they have patently failed the hard-working Canadians who will be affected by this major industry shift.

One of the groups that came here shared a study that was conducted for the Town of Coronach, in my riding, regarding the negative impacts the transition will have on the community. The economic consequences are alarming, indicating a $400-million loss in GDP, a 67% loss in population and an 89% loss in household income.

While the Liberals will claim that the just transition initiative is going to create new, green jobs to replace those that are lost, the fact is that those new jobs would not be in rural areas. This means that the people of Coronach, and those in other rural communities who are in the same boat, will need to consider uprooting their lives to find work elsewhere. In what world does this show a just transition for those who have been contributing to Canada’s economy for their entire careers?

On top of these startling figures, the federal Liberals have only dedicated approximately 3.5% of transition funding to economic development activities that would ensure affected communities remain viable post-2030. Instead, they have invested the funds into community infrastructure such as roads, waste water and parks, which are built by businesses from bigger, urban communities from outside the riding.

If the Town of Coronach stands to lose 67% of its population, what good are the parks? What good are roads if there is nobody left to drive on them because the Liberal government decimated the local workforce? There will be nobody to pay taxes for the upkeep of this infrastructure or to maintain it. It will just deteriorate.

Another sector that is essential for my riding is agriculture. Shamefully, the word “farmer” was only mentioned 11 times in the 280-page budget, and there were no new measures that would have provided support to our agricultural producers. Recognition of the need for food security does not exist with the government. Instead of giving farmers a break, the Liberals increased the carbon tax on April 1. The carbon tax alone takes almost $1.1 billion from farm families that could have been used to upgrade equipment and adopt more sustainable practices. As a reminder to my colleagues across the floor, farmers are small business owners. They cannot afford an ever-increasing carbon tax on top of things like inflation and skyrocketing gas prices.

In conclusion, I know I speak for my constituents when I say that the people of Souris—Moose Mountain have had enough of a government that pretends to take of care them while doing nothing to make their lives easier. Our country has never been more divided thanks to a government that disregards anyone who does not agree with it. Canadians deserved a budget that would give them a break, but instead they are facing uncontrolled government spending, higher taxes and a rising national debt.

[Mark Gerretsen, Liberal, Parliamentary Secretary to the Leader of the Government in the House of Commons (Senate)]

Madam Speaker, I listened to the member's intervention today. At the beginning of his speech, he said that the response to spending and investing in Canadians was, in his words, “no meaningful impact”.

I guess we are just going to have to agree to disagree, because if we compare Canada with other countries, we have one of the best responses in terms of taking care of our citizens and in terms of looking at the death rate per capita, for example.

I am wondering this. Could the member explain to the House, and perhaps give a couple of examples of other OECD countries that fared much better than Canada did?

[Robert Gordon Kitchen, Conservative, Souris—Moose Mountain, SK]

Madam Speaker, as the member has indicated, around this country, we see where the economy is going.

I recognize the member is from the Kingston and the Islands area, but the unfortunate part, and the reality, is that a lot of Canadians do not understand rural Canada. They do not have a clue. Although the member might believe that rural Canada is where he is, a population of 50,000 is not rural Canada. I would invite the member to come to my riding. I would be happy to bring the member to my riding and show him what real rural Canada is about.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

The Islanders are not going to like that.

[The Assistant Deputy Speaker, NDP, Carol Hughes]

I would remind the parliamentary secretary that he had his opportunity to ask a question. If he has anything to add, he needs to wait until it is time and I recognize him.

Questions and comments, the hon. member for Jonquière.

[Mario Simard, Bloc, Jonquière, QC]

Madam Speaker, I was listening to my colleague's speech on carbon capture strategies in the oil and gas sector. I always thought the Conservatives liked to position themselves as defenders and custodians of the public purse.

Two of the big carbon capture projects under way in Alberta are costing more than $2 billion, and 57% of that is coming out of the public purse. Low-carbon oil is therefore not cost-effective without government support.

I have a hard time understanding how a Conservative could advocate government support for an industry that does not need it. Could my colleague explain?

[Robert Gordon Kitchen, Conservative, Souris—Moose Mountain, SK]

Madam Speaker, once again, I would be more than happy to have the member come out to Souris—Moose Mountain. I would take him to CCS, so he could actually see what is going on.

There are many people at the CCS Knowledge Centre. I would be happy to introduce them, so the member could learn a little more. Ultimately what we are talking about is carbon capture. We have a power plant, BD3, that is capturing all the emissions. It captures 98% of the sulphur. It takes that sulphur and produces sulphur dioxide that it either utilizes or sells. It captures the CO2 by using amines to capture it and inject it into the ground. The power plant injects it into the ground two kilometres below where we are. On top of that, it can then sell that emission to help reduce the emissions for oil-intense companies. They would utilize that to further reduce, by 37%, their emissions.

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

Madam Speaker, as I mentioned before, I spent much of my youth in rural Saskatchewan, as well as Wynyard.

I just want to talk a little about aging. Aging in rural Canada is happening at a rate as fast as, if not faster than, the rest of Canada. Aging in place is very important. I just want to ask the member a question. There are some aging in place items in the budget, such as the multi-generational home renovation tax credit, the home accessibility tax credit and the homebuyers' tax credit, but each of these requires persons with disabilities to have disability tax credit eligibility.

I wanted to know if the member feels this is fair. Does he feel these will be adequate tax credits for people living in rural Canada?

[Robert Gordon Kitchen, Conservative, Souris—Moose Mountain, SK]

Madam Speaker, the member is right. She points out things that are very important as the population ages and as we see disabled people within this country having multiple challenges in order to move forward.

The member mentioned the issue of home renovation tax credits that were there. That is a huge issue, because the reality is that, with the way it is set up, the government has not even put in place people who can assess whether they need those renovations. A disabled person who knows they need to put in new windows cannot even touch that until such time as somebody has come, which is taking forever because those people are not available.

[Sonia Sidhu, Liberal, Brampton South, ON]

Madam Speaker, I will be splitting my time with the member for Kingston and the Islands.

Today, I am so proud to speak in the House to Bill C-19, the budget implementation act, to highlight some of the measures that would move Canada forward. This is a key piece of legislation that is important for Canada's economic recovery from the COVID-19 pandemic.

In my speech today, I want to focus on certain priority areas for my residents in Brampton South that I believe this budget responds well to. These are the issues I have heard through consultation, as well as at the doorsteps of my residents. I heard that we need to confront the challenges before us while continuing to build a stronger Canada. All Canadians want clean air, good jobs and a strong economy. Budget 2022 lays out our next steps to build a clean economy that will create good-paying jobs, middle-class jobs and concrete actions.

Last week, the Prime Minister was in Windsor to announce the recent $3.6-billion investment by Stellantis to retool and modernize its two plants in Windsor and Brampton. This means good new jobs in an innovative sector. These historic investments will create thousands of new jobs, specifically with the return of a third shift at both plants, and transform the plants into flexible, multi-energy EV assembly facilities ready to produce electric vehicles for the future. This government will help more Canadians drive zero-emissions vehicles by continuing to provide rebates for Canadians, rebuilding charging infrastructure that drivers can rely on, and supporting critical mineral projects for Canadian-made EVs and batteries.

Budget 2022 reiterates the $9.1-billion commitment presented in the emissions-reduction plan as we continue to deliver for Canadians and the economy. A key element of this plan is the electrification of public transit. Recently, the Canada Infrastructure Bank finalized an investment of $400 million to the City of Brampton for up to 450 zero-emissions buses through 2027. Brampton Transit is a great partner in this work. It is another great example of how we are building a greener city and healthier communities.

Since the start of this pandemic, the federal government has introduced significant investments to support Canadians and communities. This government is continuing with these targeted measures that will help meet the needs of our workers, our businesses and the Canadian economy so that it can keep growing stronger for years to come. These investments have worked. Canada has recovered 115% of the jobs lost at the outset of the pandemic. Job creation is remarkably strong, and even our hardest-hit sectors are starting to get back up and running. That is real progress to set up the Canadian economy for success, deliver good jobs and keep our air clean.

Shifts in the global economy will require some workers in sectors across Canada to develop new skills and adjust the way they work. I have seen this first-hand in Brampton South, where we have a diverse and resilient workforce. This is why I want to talk about upskilling and re-skilling. At the Brampton Board of Trade Federal Issues Forum, I heard from community leaders that skills training is the key to Canada's future prospects. I am glad that we are targeting high-growth business sectors with new strategic investments that will have a significant and positive impact on the regional labour force and long-term job growth.

In recent years, the federal government has made significant investments to give Canadians the skills they need to succeed in an evolving economy and connect our workers to jobs. The measures in Bill C-19, the budget implementation act, would build on these past investments. These measures include working with provincial and territorial partners on improving how skills training is provided in key areas.

One of those key areas is trades. Improving labour mobility for workers in the construction trades can help to address the labour shortage and ensure that important projects such as housing can be completed across the country. That is why Bill C-19, the budget implementation act, is proposing to introduce a labour mobility deduction. This measure would provide tax recognition on up to $4,000 per year in eligible travel and temporary relocation expenses to eligible tradespersons. Providing quality settlement services for workers is another important part of the budget.

I was proud to welcome the President of the Treasury Board to Brampton South recently to visit the Achieve organization. Its settlement workers told us about how important this budget's measures are to providing additional skills training and support services. Workers need to have the skills to meet the challenges of today and tomorrow. Bill C-19 would implement the plans proposed in budget 2022 after paying attention to the needs of Canadians as we set them up for success.

Budget 2022 lays out $2.6 billion for skills development, job training and related needs. It also supports cybersecurity technology for small to medium-sized businesses to help boost cyber-resilience. This is something I have been working hard on with Rogers Cybersecure Catalyst in my riding. Skills training will support Canadians in learning new skills to put to use in their careers and grow our workforce by addressing these barriers. We are building an inclusive economy for the 21st century.

When we talk about an inclusive economy, we have to talk about child care. This is why we are helping all parents, especially women, to have the ability to build both families and careers, because we know that child care is not a luxury. It is a necessity. This is something I heard at many doors when talking to residents. Too many parents across Brampton and across the country are struggling to find affordable, high-quality child care. That is why we have now signed agreements with all provinces and territories, including Ontario, which signed on in Brampton South last month. We are making $10-a-day child care a reality for families across the country, with a historic $30-billion investment. Businesses, economists and women are in agreement that we need more child care options and we need them to be flexible, affordable and inclusive. This agreement gets this work done.

We have heard of the challenges many Canadians have faced during COVID-19. Every Canadian should have access to quality health care. This government is taking action to work with the provinces and territories to invest in health care for everyone. We know that COVID-19 resulted in a backlog of surgeries, and some patients are facing longer wait times for surgical treatment. The government has announced the intention to provide provinces and territories with an additional $2 billion through our top-up to the Canada health transfers to address these backlogs. This would build on the $4 billion in support provided in 2021. Over the past two years, many non-urgent elective surgeries had to be postponed, and these investments will make a real difference in the lives of all Canadians when it comes to accessing high-quality health care services.

When we talk about this pandemic, we need to acknowledge that many women were hit hard. It is important to understand the implications of the pandemic, especially in the area of gender-based violence, which we have been studying in the Standing Committee on the Status of Women. Budget 2022 proposes to provide more than $5 million to Women and Gender Equality Canada to enable provinces and territories to improve services and supports to prevent gender-based violence, and to support survivors. We need to ensure that all women are safe and have access to economic opportunities. That is exactly what we are doing.

In conclusion, by taking action with Bill C-19, we are building more homes and creating good-paying jobs for Canadians. Passing this bill would enable our government to continue this important work. That is why I urge all members of Parliament to support the passage of this bill.

[Martin Champoux, Bloc, Drummond, QC]

Madam Speaker, my colleague spoke about how people are reporting longer wait times for surgical treatment. That is true.

She said that her government has transferred money to help address these backlogs. I was stunned when I heard my colleague make that statement, because that is exactly what the premiers of all of the provinces and Quebec keep telling the federal government. There are wait lists and problems with our health care systems, and transfers need to be increased so that there is more money to address the problems in our health care system. This is a jurisdiction that belongs to the provinces and to Quebec.

Does my colleague agree with her constituents and with the premiers of the provinces and Quebec that it would be better for the government to increase health transfers and send that money to the provinces and Quebec, as everyone has been calling for?

[Sonia Sidhu, Liberal, Brampton South, ON]

Madam Speaker, since the start of this pandemic, our government has invested more than $69 billion to fight COVID-19 and to protect the health and safety of Canadians. We have all heard about the key impacts of our federal transfer and the safe restart agreement, which have helped provinces and territories restart their economies safely while we continue to respond to COVID-19. We will keep working with the provinces and territories to improve health outcomes for all Canadians.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Madam Speaker, the member spoke about the investment in electric vehicle manufacturing in her area, and that is great news. That is great to hear. It is great that there is going to be investment in workers in that area. However, as an Alberta member of Parliament, I worry that the investment in workers in Alberta is not as robust and that, once again, the government is forgetting investment in Alberta workers.

Can the member discuss or share how the government will ensure that the massive subsidies going toward the oil and gas sector will actually help workers instead of just going into the pockets of CEOs and big corporations?