Bill C-47

Budget Implementation Act, 2023, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023

Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by
(a) enabling the Canada Revenue Agency (CRA) to use electronic certification of tax and information returns and requiring taxpayers to file electronically in certain circumstances;
(b) doubling the maximum deduction for tradespeople’s tools from $500 to $1,000;
(c) providing that any gain on the disposition of a right to acquire Canadian housing property within a one-year period of its acquisition is treated as business income;
(d) excluding from a taxpayer’s income certain benefits for Canadian Forces members, veterans and their spouses or common-law partners;
(e) exempting from taxation any income earned by the Band Class Settlement Trust in accordance with section 24.05 of the Settlement Agreement entered into on January 18, 2023 relating to the attendance of day scholars at residential schools;
(f) providing an additional payment of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit equal to double the amount of the regular January 2023 payment;
(g) providing for automatic, quarterly advance payments of the Canada Workers Benefit;
(h) allowing divorced and separated spouses to open joint Registered Educational Savings Plans and increasing educational assistance amounts under those plans;
(i) extending, by ‚three years, the ability of a qualifying family member to be the plan holder of an individual’s Registered Disability Savings Plan and expanding the definition of “qualifying family member” to include a sister or a brother of the individual;
(j) allowing defined contribution registered pension plans to correct contribution errors and requiring that the contributions or refunds are reported to the CRA for the purpose of correcting the RRSP deduction limit;
(k) modifying reporting requirements in respect of reportable transactions, introducing reporting requirements for notifiable transactions and providing reporting requirements with respect to uncertain tax treatments, as well as extending the reassessment periods applicable to those transactions and creating or modifying penalties for non-compliance with those requirements;
(l) allowing the CRA to share taxpayer information for the purposes of the Canadian Dental Care Plan;
(m) expanding the definition of “dividend rental arrangement” to include “specified hedging transactions” carried out in whole or in part by registered securities dealers;
(n) implementing the Model Reporting Rules for Digital Platforms developed by the Organisation for Economic Co-operation and Development;
(o) requiring annual reporting by financial institutions of the fair market value of registered retirement savings plans and registered retirement income funds;
(p) expanding the permissible borrowing by defined benefit pension plans; and
(q) implementing a number of technical amendments to correct mistakes or inconsistencies and to better align the law with its intended policy objectives.
It also makes related and consequential amendments to the Excise Tax Act , the Tax Rebate Discounting Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , Part 1 of the Greenhouse Gas Pollution Pricing Act and the Electronic Filing and Provision of Information (GST/HST) Regulations .
Part 2 implements certain measures in respect of the Excise Tax Act and a related text by
(a) clarifying that the international transportation of money benefits from Goods and Services Tax/Harmonized Sales Tax (GST/HST) relief and other special rules in the same manner as a service of internationally transporting other kinds of freight;
(b) permitting a pension entity, in specific circumstances, to claim the pension entity rebate or an input tax credit, or to make the pension entity rebate election, after the end of the two-year limitation period;
(c) specifying that cryptoasset mining is generally not considered a supply for GST/HST purposes; and
(d) ensuring that payment card clearing services are excluded from the definition “financial service” under the GST/HST legislation.
Part 3 amends the Excise Act , the Excise Act, 2001 and the Air Travellers Security Charge Act in order to implement two measures.
Division 1 of Part 3 amends the Excise Act and the Excise Act, 2001 in order to temporarily cap the inflation adjustment for excise duties on beer, spirits and wine at two per cent, for one year only, as of April 1, 2023.
Division 2 of Part 3 amends the Air Travellers Security Charge Act to increase the air travellers security charge that is applicable to air travel that includes a chargeable emplanement after April 2024 and for which any payment is made after April 2024.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Bank Act to strengthen the regime for dealing with complaints against banks and authorized foreign banks by, among other things, providing for the designation of a not-for-profit body corporate to be the sole external complaints body. It also makes consequential amendments to the Financial Consumer Agency of Canada Act and related amendments to the Financial Consumer Protection Framework Regulations .
Division 2 of Part 4 amends the Pension Benefits Standards Act, 1985 to, among other things, provide for variable life benefits under a defined contribution provision of a pension plan and amends the Pooled Registered Pension Plans Act to, among other things, provide for variable life payments under pooled registered pension plans. It also makes a consequential amendment to the Canadian Human Rights Act .
Division 3 of Part 4 contains measures that are related to money laundering and to digital assets and other measures.
Subdivision A of Division 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,
(a) require persons or entities referred to in section 5 of that Act to report to the Financial Transactions and Reports Analysis Centre of Canada information that is related to a disclosure made under the Special Economic Measures Act or the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) ;
(b) strengthen the registration framework for persons or entities referred in paragraphs 5(h) and (h.1) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , which are often referred to as money services businesses;
(c) create two new offences relating to persons or entities who engage in activities for which they are not registered under that Act and the structuring of financial transactions undertaken to avoid reporting obligations under that Act, as well as a new offence relating to reprisals by employers against employees who fulfill obligations under that Act;
(d) facilitate the sharing, between the Minister of Finance, the Office of the Superintendent of Financial Institutions and the Financial Transactions and Reports Analysis Centre of Canada, of information that relates to their respective mandates; and
(e) authorize the Minister of Finance to issue directives to persons and entities referred in section 5 of that Act in respect of risks relating to the financing of threats to the security of Canada.
Subdivision A also amends the Budget Implementation Act, 2021, No. 1 in relation to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act .
Subdivision B of Division 3 amends the Criminal Code to provide for a new warrant authorizing a peace officer or other person named in the warrant to search for and seize digital assets, including virtual currency, as well as to expand the list of offences on the basis of which an examination of information obtained by the Minister of National Revenue under various tax statutes may be authorized. The subdivision also makes related amendments to other Acts.
Division 4 of Part 4 amends the Customs Tariff to extend the expiry date of the General Preferential Tariff and Least Developed Country Tariff to December 31, 2034 and to create a new General Preferential Tariff Plus tariff treatment that will expire on the same date. The Division also aligns direct shipment requirements for tariff treatments under that Act with those that apply to free trade agreements.
Division 5 of Part 4 amends the Customs Tariff to remove Belarus and Russia from the List of Countries entitled to Most-Favoured-Nation tariff treatment.
Division 6 of Part 4 allows the Bank of Canada to apply, despite sections 27 and 27.1 of the Bank of Canada Act , any of its ascertained surplus to its retained earnings until its retained earnings are equal to zero or the ascertained surplus applied to its retained earnings is equal to the losses it incurred from the purchase of securities as part of the Government of Canada Bond Purchase Program.
Division 7 of Part 4 enacts the Canada Innovation Corporation Act . That Act continues the Canada Innovation Corporation, which was established under another Act, as a parent Crown corporation, sets out the Corporation’s purpose to maximize business investment in research and development across all sectors of the economy and in all regions of Canada to promote innovation-driven economic growth and includes transitional provisions. The Division also makes consequential and related amendments to other Acts.
Division 8 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories.
Division 9 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to renew the authority to make Equalization and Territorial Formula Financing payments for another five-year period beginning on April 1, 2024 and makes a technical change to improve the accuracy of the programs. It also makes a technical change to the calculation of fiscal stabilization payments. Finally, it provides for the publication of the details of all amounts authorized to be paid under that Act.
Division 10 of Part 4 amends the Special Economic Measures Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) to strengthen Canada’s ability to take economic measures against certain persons.
Division 11 of Part 4 amends the Privileges and Immunities (North Atlantic Treaty Organisation) Act to, among other things, enable the Paris Protocol to be implemented in Canada.
Division 12 of Part 4 amends the Service Fees Act to, among other things, clarify the definition “fee”, exempt certain fees from the application of that Act, make certain exceptions in that Act applicable only with the approval of the President of the Treasury Board, make certain changes to the annual adjustment provisions and provide authority for the President of the Treasury Board to amend the regulations made under section 22 of that Act by taking into account the factors established by regulations.
It also amends section 25.1 of the Canadian Food Inspection Agency Act to provide for the application of sections 16 to 18 of the Service Fees Act to low-materiality fees, within the meaning of the Service Fees Act , that are fixed under section 24 or 25 of the Canadian Food Inspection Agency Act .
Division 13 of Part 4 amends the Canada Pension Plan to allow the Minister of National Revenue to make available information to the Minister of Employment and Social Development that is necessary for the purpose of policy analysis, research or evaluation related to the administration of that Act.
Division 14 of Part 4 amends the Department of Employment and Social Development Act to grant the Minister of Employment and Social Development the authority to collect and use Social Insurance Numbers for the purposes of administering or enforcing any Act, program or activity in respect of which the administration or enforcement is the responsibility of the Minister.
Division 15 of Part 4 amends the Canada Labour Code in respect of leave related to the death or disappearance of a child to, among other things, increase the maximum length of that leave from 104 weeks to 156 weeks and to repeal paragraph 206.5(4)(b) of that Act.
Division 16 of Part 4 amends the Immigration and Refugee Protection Act to provide that a claim for refugee protection made by a person inside Canada must be made in person and, with regard to a claim made by the person other than at a port of entry, that the Minister of Citizenship and Immigration may specify the documents and information to be provided and the form and manner in which they are to be provided.
Division 17 of Part 4 amends the Immigration and Refugee Protection Act to clarify that the Minister of Citizenship and Immigration may give instructions in respect of an application to sponsor a person who applies for a visa as a Convention refugee, within the meaning of that Act, or as a person in similar circumstances.
Division 18 of Part 4 amends the College of Immigration and Citizenship Consultants Act to, among other things,
(a) provide that the College of Immigration and Citizenship Consultants may seek an order authorizing it to administer the property of any licensee of the College who is not able to perform their activities as an immigration and citizenship consultant;
(b) extend immunity against proceedings for damages to directors, employees and agents and mandataries of the College, among others;
(c) authorize the College to enter into information-sharing agreements or arrangements with any entity, including federal or provincial government institutions; and
(d) expand the areas in respect of which the Governor in Council may authorize the College to make by-laws.
The Division also makes related amendments to the Citizenship Act and the Immigration and Refugee Protection Act to clarify that any person who is the subject of a notice of violation issued under either of those Acts has the right to request a review of the notice or the administrative monetary penalty set out in the notice.
Division 19 of Part 4 amends the Citizenship Act to, among other things,
(a) grant the Minister responsible for the administration and enforcement of that Act the power to collect biometric information from persons who make an application under that Act — and to use, verify, retain and disclose that information — in accordance with the regulations;
(b) authorize that Minister to administer and enforce that Act using electronic means, including by using an automated system; and
(c) grant that Minister the power to make regulations requiring persons who make an application or who provide documents, information or evidence under that Act to do so using electronic means.
Division 20 of Part 4 amends the Yukon Act to authorize the Minister of Northern Affairs to take any measures on certain public real property that the Minister considers necessary to prevent, counteract, mitigate or remedy any adverse effect on persons, property or the environment.
Subdivision A of Division 21 of Part 4 amends the Marine Liability Act to, among other things,
(a) increase the maximum liability for certain claims involving a ship of less than 300 gross tonnage;
(b) establish the maximum liability for claims involving air cushion vehicles;
(c) remove all references to the Hamburg Rules;
(d) extend the application of the International Convention on Civil Liability for Bunker Oil Pollution Damage, 2001 to non-seagoing vessels;
(e) provide for public notice requirements relating to the constitution of limitation funds under that Act;
(f) clarify that the owner of a ship is liable for economic loss related to fishing, hunting, trapping or harvesting suffered by an Indigenous group, community or people or suffered by a member of such a group, community or people; and
(g) expand the compensation regime of the Ship-source Oil Pollution Fund to include certain future losses.
Subdivision B of Division 21 amends the Canada Shipping Act, 2001 to, among other things,
(a) expand the application of Part 1 of that Act in relation to certain pleasure craft;
(b) expand the exemption powers of the Minister of Transport and the Minister of Fisheries and Oceans;
(c) allow the owner of a Canadian vessel to enter into an arrangement with a qualified person under which that person is the authorized representative of the vessel;
(d) give the Marine Technical Review Board jurisdiction to make decisions on applications for exemptions from interim orders;
(e) authorize the Governor in Council to incorporate by reference in certain regulations material that the Minister of Transport produces;
(f) broaden the Governor in Council’s power respecting fees, charges, costs or expenses to be paid in relation to the administration and enforcement of matters under that Act for which the Minister of Transport is responsible;
(g) increase the maximum amount of fines for certain offences;
(h) provide authority, in certain circumstances, for the Chief Registrar to refuse to issue a certificate of registry and for the Minister of Transport to refuse to issue a pleasure craft licence;
(i) authorize the Governor in Council to make regulations respecting emergency services;
(j) authorize the Minister of Transport to, among other things,
(i) direct a master or crew member to cease operations,
(ii) authorize the Deputy Minister of Transport to make interim orders in response to risks to marine safety or to the marine environment, and
(iii) direct a port authority or a person in charge of a port authority or place to authorize vessels to proceed to a place selected by the Minister; and
(k) permit designating as violations the contravention of certain provisions of Parts 5 and 10 of that Act and the regulations made under those Parts.
The Subdivision also makes a related amendment to the Oil Tanker Moratorium Act .
Subdivision C of Division 21 amends the Wrecked, Abandoned or Hazardous Vessels Act to, among other things, establish the Vessel Remediation Fund in the accounts of Canada and provide the Minister of Fisheries and Oceans with certain powers in relation to the detention of vessels.
Division 22 of Part 4 amends the Canada Transportation Act to, among other things,
(a) allow the Governor in Council to require air carriers to publish information respecting their performance on their Internet site;
(b) permit the sharing of information to ensure the proper functioning of the national transportation system or to increase its efficiency, while ensuring the confidentiality of that information;
(c) allow the Minister of Transport to require certain persons to provide certain information to the Minister if the Minister is of the opinion that there exists an unusual and significant disruption to the effective continued operation of the national transportation system;
(d) establish a new zone in Manitoba, Saskatchewan and Alberta, in which any interswitching that occurs is subject to the rate determined by the Canadian Transportation Agency, for a period of 18 months; and
(e) broaden the scope of the administrative monetary penalties scheme.
Division 23 of Part 4 amends the Canada Transportation Act to, among other things,
(a) broaden the authority of the Canadian Transportation Agency to set fees and charges to recover its costs;
(b) replace the current process for resolving air travel complaints with a more streamlined process designed to result in more timely decisions;
(c) impose a greater burden of proof on air carriers where it is presumed that compensation is payable to a complainant unless the air carrier proves the contrary;
(d) require air carriers to establish an internal process for dealing with air travel claims;
(e) modify the Agency’s regulation-making powers with respect to air carriers’ obligations towards passengers; and
(f) enhance the Agency’s enforcement powers with respect to the air transportation sector.
Division 24 of Part 4 amends the Customs Act to, among other things,
(a) allow a person arriving in Canada to present themselves to the Canada Border Services Agency by a means of telecommunication, if that manner of presenting is made available at the customs office at which they are presenting themselves; and
(b) subject to the regulations, require that the operator of a commercial aircraft arriving in Canada ensure that baggage on board the aircraft is transported without delay to the nearest international baggage area.
The Division also makes a related amendment to the Quarantine Act .
Division 25 of Part 4 amends the National Research Council Act to, among other things, provide that the National Research Council of Canada may procure goods and services, including goods and services relating to construction and to research-related digital and information technology. It also establishes a new Procurement Oversight Board.
Division 26 of Part 4 amends the Patent Act to, among other things,
(a) authorize the Commissioner of Patents to grant an additional term for a patent if certain conditions are met;
(b) authorize the Governor in Council to make regulations respecting the number of days that is to be subtracted in determining the duration of an additional term; and
(c) authorize the Commissioner of Patents and the Federal Court to shorten the duration of an additional term if the duration as previously determined is longer than is authorized.
Division 27 of Part 4 amends the Food and Drugs Act to extend measures regarding therapeutic products to natural health products in order to, among other things,
(a) strengthen the safety oversight of natural health products throughout their life cycle; and
(b) promote greater confidence in the oversight of natural health products by increasing transparency.
Division 28 of Part 4 amends the Food and Drugs Act to, among other things, prohibit
(a) the sale of a cosmetic unless its safety can be established without relying on data derived from a test conducted on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal, subject to certain exceptions;
(b) the conduct of a test on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal if the purpose of the test is to meet a legislative requirement that relates to cosmetics; and
(c) deceptive or misleading claims, on the label of or in an advertisement for a cosmetic, with respect to testing on animals.
Division 29 of Part 4 enacts the Dental Care Measures Act .
Division 30 of Part 4 amends subsection 41(1) of the Canada Post Corporation Act , in response to the decision in R. v. Gorman , to limit the Canada Post Corporation’s authority to open mail other than letters.
Division 31 of Part 4 expresses the assent of the Parliament of Canada to the issuing by His Majesty of a Royal Proclamation under the Great Seal of Canada establishing for Canada the applicable Royal Style and Titles.
Division 32 of Part 4 amends the Public Sector Pension Investment Board Act to provide that the Public Sector Pension Investment Board may incorporate a subsidiary for the purpose of providing investment management services to the Canada Growth Fund Inc. It also amends the Fall Economic Statement Implementation Act, 2022 to increase the amount that may be paid out of the Consolidated Revenue Fund on the requisition of the Minister of Finance for the acquisition of shares of the Canada Growth Fund Inc. and to provide that the Canada Growth Fund Inc. is not an agent of His Majesty in right of Canada.
Division 33 of Part 4 amends the Office of the Superintendent of Financial Institutions Act , the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to, among other things,
(a) expand the mandate of the Office of the Superintendent of Financial Institutions to include the supervision of federal financial institutions in order to determine whether they have adequate policies and procedures to protect themselves against threats to their integrity or security; and
(b) expand the Superintendent of Financial Institutions’ powers to issue directions to, and to take control of, a federal financial institution in certain circumstances.
It also makes a consequential amendment to the Winding-up and Restructuring Act .
Division 34 of Part 4 amends the Criminal Code to, among other things, lower the criminal rate of interest calculated in respect of an agreement or arrangement and to express that rate as an annual percentage rate. It also authorizes the Governor in Council, by regulation, to fix a limit on the total cost of borrowing under a payday loan agreement. Finally, it provides for transitional provisions.
Division 35 of Part 4 amends the Employment Insurance Act to extend, until October 26, 2024, the increase in the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.
Division 36 of Part 4 amends the Canadian Environmental Protection Act, 1999 to, among other things,
(a) establish an account in the accounts of Canada to be called the Environmental Economic Instruments Fund, for the purpose of administering amounts received as contributions to certain funding programs under the responsibility of the Minister of the Environment; and
(b) replace references to “tradeable units” with references to “compliance units”.
It also makes consequential amendments to the Canada Emission Reduction Incentives Agency Act .
Division 37 of Part 4 amends the Canada Deposit Insurance Corporation Act to clarify that the Canada Deposit Insurance Corporation may administer any contract related to deposit insurance entered into by the Minister of Finance and to allow the Minister to increase the deposit insurance coverage limit until April 30, 2024.
Division 38 of Part 4 amends the Department of Employment and Social Development Act to, among other things,
(a) establish the Employment Insurance Board of Appeal to hear appeals of decisions made under the Employment Insurance Act instead of the Employment Insurance Section of the General Division of the Social Security Tribunal; and
(b) eliminate the requirement for leave to appeal decisions relating to the Employment Insurance Act to the Appeal Division of the Tribunal.
It also makes consequential amendments to other Acts.
Division 39 of Part 4 amends the Canada Elections Act to provide for a national, uniform, exclusive and complete regime applicable to registered parties and eligible parties respecting their collection, use, disclosure, retention and disposal of personal information.

Budget Implementation Act, 2023, No. 1

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Liberal, Alexandra Mendes]

Order. The hon. member for Lévis—Lotbinière.

[Jacques Gourde, Conservative, Lévis—Lotbinière, QC]

Madam Speaker, does my colleague have anything to say about Bill C‑215 on employment insurance? The government refused to recommend this bill for royal assent even though it would have provided welcome assistance to workers struggling with serious health problems. It refused to increase the number of weeks of EI sickness benefits from 26 to 52. Is this important to the member?

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

Madam Speaker, this issue is extremely important.

This was another wasted opportunity. However, it may still be possible. It took 50 years to address this problem and raise the number of weeks from 15 to 26. As every study shows, this is not enough. People who are gravely ill are being left without enough protection to recover in dignity.

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

Madam Speaker, the member very often raises the issue of EI, and I want to thank her for that.

My colleague from Winnipeg Centre, earlier today, raised the point that the supposed feminist government is not really looking after the issues of women. We know that, when EI was first formulated, the participation rate of women in the workforce was less than half of what it is today. The EI system was not built for women.

Can the member share some comments on why it is so important to get this modernized for women after seven years?

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

Madam Speaker, several measures in our policies discriminate against women. Employment insurance is a prime example. When the employment insurance program was initially designed, it reflected the fact that workers work full time and that male-dominated jobs were the most important. That may have been appropriate at the time.

Now women are being discriminated against in two ways. The eligibility rules work against them because the rules are designed for those who work 40 hours a week. If a person works only 20 hours, they are necessarily discriminated against.

Then there are pregnant workers, women who carry a child and then lose their job. The rules currently discriminate against them because they will not be entitled to employment insurance if, when they return, they no longer have employment. They are no longer entitled to their benefits. They won in court and the ruling was appealed. I hope that decision will be upheld. The EI program needs to be reformed. It is essential and a matter of fairness.

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

Madam Speaker, I disagree with the member. We can think of the Canada workers benefit, the supports from the government for the trades and unions, the $10-a-day child care and the credit for tools. In many ways, the government has been there for the workers of Canada.

Can the member give a tangible example of any other government that has done more than this government has for the workers of Canada?

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

Madam Speaker, my colleague truly believes what he is saying. I would not be able to sleep at night if my beliefs held that we cannot support workers.

I would remind the House that there is a universal program in Quebec, the program for early childhood education services, that has been around for more than 25 years. The Liberals have decided to feel good about themselves by introducing a similar program across Canada when that does not fall under their jurisdiction. They spent $30 billion when the people for whom the government—

[The Assistant Deputy Speaker (Mrs. Alexandra Mendès), Liberal, Alexandra Mendes]

Order. Resuming debate.

The hon. member for Dorval—Lachine—LaSalle.

[Anju Dhillon, Liberal, Dorval—Lachine—LaSalle, QC]

Madam Speaker, I will be sharing my time with the member for Scarborough Centre.

Canada's recovery from the recession caused by COVID-19 has been remarkable. In fact, we have the strongest economic growth among G7 countries over the past year. There are about 830,000 more Canadians in the workforce now than there were before the pandemic. The unemployment rate is near its record low. The labour force participation rate for Canadian women in their prime working years is at a record high of 85.7%, supported by our Canada-wide system of affordable early learning and child care. Inflation has fallen for eight months in a row, and the Bank of Canada predicts it will fall to just 2.6% by the end of the year.

With these strong economic fundamentals, the 2023 budget comes at an important time for our country and for the world. It is also a time when we must take bold steps to ensure our country's prosperity and set an example for the rest of the world. Canada is the best place to be in these challenging times, in a complex world.

In the near term, we must contend with a slowing global economy, elevated interest rates around the world and inflation that is still too high. Over the past year, the government has introduced a series of new targeted measures to help those who need it most pay their bills.

In the months and years to come, Canada must seize the remarkable opportunities arising from two fundamental shifts in the global economy. The first is the race to build the clean economies of the 21st century. The second is our allies’ accelerating efforts to friendshore their economies by building their critical supply chains through democracies like our own.

In budget 2023, the federal government would provide new, targeted inflation relief to Canadians who need it most. Specifically, the budget proposes to introduce a one-time grocery rebate. The rebate would be delivered through a one-time payment from the Canada Revenue Agency, as soon as possible following the passing of the legislation. For 11 million low- and modest-income Canadians and families, the grocery rebate would provide eligible couples with two children with up to an extra $467, single Canadians without children up to an extra $234 and seniors an extra $225, on average. This would be delivered through the goods and services tax credit mechanism.

Today, fewer women have to choose between their family and their career. In February, the labour force participation rate for women in their prime working years reached a record 85.7%. As of April 2, six provinces and territories are providing regulated child care for an average of just $10 a day or less, significantly ahead of schedule. All other provinces and territories remain on track to achieve $10-a-day child care by 2026.

The Government of Canada has entered into an asymmetrical agreement with the Province of Quebec. This will allow for further improvements to its early learning and child care system, where parents with a subsidized reduced contribution space already pay a single fee of less than $10 a day. Under its asymmetrical agreement, Quebec has committed to creating 30,000 new child care spaces by March 2026.

Budget 2023 announced that financial institutions would be able to start offering a tax-free first home savings account to Canadians as of April 1, and the money saved could be deducted from their income tax come tax time. This would give prospective first-time homebuyers the ability to save $40,000 on a tax-free basis, with a maximum allowance of $8,000 saved per year.

To ensure that Canada's national housing strategy programs can continue to deliver new, affordable homes for Canadians, especially for the most vulnerable, the federal government is taking action. Budget 2023 announced the government's intention to support the reallocation of funding from the national housing coinvestment fund's repair stream to its new construction stream as needed, to boost the construction of new, affordable homes for Canadians who need them the most.

During the pandemic, the federal government provided unprecedented funding for provincial and territorial health systems, personal protective equipment, vaccines, treatments and testing, as well as for public health measures for everything from schools to public transit. In other words, Canada was able to weather the worst of the pandemic thanks to the support provided by the federal government, which amounted to eight dollars out of every $10 spent to fight COVID-19. This significantly contributed to the budgetary surpluses that many provinces and territories are enjoying today.

Budget 2023 lays out the federal government's plan to provide an additional $195.8 billion over 10 years in health transfers to provinces and territories, including $46.2 billion in new funding through new Canada health transfer measure, tailored bilateral agreements to meet the needs of each province and territory, personal support worker wage support and a territorial health investment fund. This funding would be used to improve and enhance the health care Canadians receive; it is not to be used by provinces and territories in place of their planned health care spending. With historic federal health investments and a range of new measures to ensure that Canadians receive the care they need, budget 2023 would help deliver the improvements to health care that Canadians expect and deserve.

Nobody should have to choose between taking care of their teeth and being able to pay the bills at the end of the month. In budget 2023, the federal government would be moving forward with a transformative investment to provide dental care to Canadians who need it. In addition, budget 2023 proposes to provide $13 billion over five years, starting in 2023-24, and $4.4 billion ongoing to Health Canada to implement the Canadian dental care plan. The plan would provide dental coverage for uninsured Canadians with an annual family income of less than $90,000, with no copays for those whose family income is under $70,000. The plan would begin providing coverage by the end of 2023 and would be administered by Health Canada with support from a third party benefits administrator.

Budget 2023 is a direct response to essential short- and long-term objectives, such as reducing inflation through targeted inflation relief measures; strengthening our public health system, including dental care; developing Canada's clean economy through significant investments that will create more middle class jobs; and maintaining the lowest deficit and lowest net-debt-to-GDP ratio in the G7.

We are proud to present budget 2023, a plan to build a stronger, more sustainable and more secure Canadian economy for everyone, including indigenous peoples. With new measures and important investments, budget 2023 will help everyone share in the opportunities and prosperity that Canada provides. Budget 2023 reaffirms our government's commitment towards indigenous peoples as we continue to build on the progress we have made together since 2015 on walking the path of truth and reconciliation with indigenous peoples, building strong, diverse communities, and protecting the environment and fighting climate change.

We will continue building a country where everyone can reach their potential. We have the remarkable fortune to live in the greatest country in the world, a country filled with people who can do big things.

[Andréanne Larouche, Bloc, Shefford, QC]

Mr. Speaker, I want to thank my colleague, whom I recently worked with on issues of violence against women.

I would like to come back to that, because I know that she is very interested in feminism. How is it possible that a government that claims to be feminist is not providing better support to women who are victims of domestic violence by increasing health transfers to shore up our social services system, particularly in Quebec? How is it possible that a government that claims to be feminist is not keeping its promise to reform EI? We know that the people having the most issues with EI right now are women who, for a variety of reasons, have difficulty qualifying for the program.

My colleague also talked about the issue of mothers, pregnant women.

I would like to hear my colleague talk about these two critical issues, namely increased health transfers and EI reform. That is feminism.

[Anju Dhillon, Liberal, Dorval—Lachine—LaSalle, QC]

Mr. Speaker, I thank my dear colleague for her question. I would also like to thank her again for supporting the bill that she mentioned in her question. Her help is really a generous gift, and I agree with her.

That is why, as I mentioned in my speech, fewer women have to choose between their families and their careers. Paying $10 a day for child care is something that will truly help women continue their careers and stay in the workforce.

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

Mr. Speaker, within the budget, the government has committed $80-plus billion in tax credits toward investing in a newer, greener economy. In the budget, it is very clear that it is there. It is not a secret, but with the announcement of Volkswagen creating a new plant near St. Thomas, Ontario, there is a tremendous amount of secrecy, in terms of what that $13-billion investment would actually be going toward.

I am wondering, if it is no secret what the tax credits are in the budget, which are coming from hard-earned taxpayers' money, why there is this level of secrecy in terms of this contract with Volkswagen. Should Canadians not know what that deal is all about, considering the fact that the government would be spending that money on that investment?

[Anju Dhillon, Liberal, Dorval—Lachine—LaSalle, QC]

Mr. Speaker, I am a little puzzled by my colleague's question. I am just wondering if he is against the investment. That is what it sounds like, but I would like to say that Canada has one of the cleanest electricity grids all across the world. We are very proud of our record on this, and it is very important to continue with green technology to make sure that our environment and our economy can both work at the same time to improve the lives of all Canadians and contribute to the world as well.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Mr. Speaker, in a previous life I was a carpenter, I was a chimney sweep and I was a roofer. I ran a small business from my home, and we used to feed our kids french fries to help us get the mail-outs done in time at the end of the month. I had to go to the dentist and try to cut deals so the kids could get their teeth fixed.

I looked at the leader of the Conservative Party's LinkedIn, and I was astounded. He has never actually had a job; what he has had is 19 years of free dental care, and he has the gall to tell senior citizens and working-class families that they are not entitled to free dental care.

I would like to ask my hon. colleague why she thinks the leader of the Conservative Party thinks he is so much better than people who have actually worked their whole lives.

[Anju Dhillon, Liberal, Dorval—Lachine—LaSalle, QC]

Mr. Speaker, it is incredible that there are people who would still want to be against dental care in this manner. Dental care helps all Canadians. It helps those who are most in need. As we know, dental issues can cause other health issues as well. It is very important that we allow those who have the least to be able to maintain health security for themselves when they are just trying to live their lives. As my colleague said, he lived on a tight budget growing up. These are the people we want to help. This is why we are here.