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

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Mr. Speaker, on July 1, while Canadians are celebrating Canada Day, Quebec will be marking a special day. It is moving day.

That is the day everyone moves. All the leases come to an end. The vast majority of Quebeckers who move to a new place or buy a home, although I do not think that anyone is buying a home right now, do so on July 1. Last year, in Montreal alone, 600 people did not find housing. This year, every organization is expecting it to get worse.

We are halfway through the national housing strategy that started five years ago. For five years, the Liberals have been saying that they are getting things done. Just this afternoon, the Prime Minister said that they are investing, that we are going to see a housing accelerator and that housing will be built. However, every organization is saying that this year, the situation is going to be worse than ever.

What is being done to deal with the housing crisis?

[Sean Casey, Liberal, Charlottetown, PE]

Mr. Speaker, the member is right. Canada really does have an affordable housing crisis. We have indeed invested in a lot of programs to address that. There is still a lot of work to be done because it is true, the statistics cannot be denied. We continue to work hard to develop and finance good programs to try to make a difference.

I think it is very important for everyone here, the members from all parties, to work together to give advice and collaborate. We all have the same goals. We must recognize that it is a real problem; we have invested in possible solutions, but it is still a problem, I agree.

[Taylor Bachrach, NDP, Skeena—Bulkley Valley, BC]

Mr. Speaker, I want to ask my colleague from Charlottetown a question that I asked earlier in question period. Given what we know about the financial hardships faced by people living with disabilities, does he agree with me that the CRA should stop clawing back CERB from people in our country living with disabilities? People with disabilities are twice as likely to live below the poverty line given the challenges they face getting their bills paid and given the fact that the government has long delayed the Canada disability benefit. Does it not add insult to be clawing back the few benefits that these folks have received over the past two years?

[Sean Casey, Liberal, Charlottetown, PE]

Mr. Speaker, it is a difficult question. For the CERB program to have integrity, there need to be checks at the end of the day to determine eligibility. It is my firm belief that the CRA should be acting with compassion with respect to collection efforts. It is my understanding that it is.

The record of this government, particularly with the onset of Bill C-22, is one where people with disabilities have made and will continue to make better progress than they have under any other government. However, compassion in collection efforts is absolutely critical. I do not think they should be wiped out.

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Mr. Speaker, I rise today to speak to Bill C-47, the government's budget implementation bill.

The cost of everything is going up. Why? Because the Prime Minister is directly responsible for creating the cost of living crisis. The Prime Minister has created that cost of living crisis through his out-of-control spending and through his inflationary policies.

The Prime Minister is trying to ram $67 billion of new spending through Parliament before he takes the summer off. We would think that there would be a plan to return to a balanced budget, but there is not. We would think that there would be a detailed plan for how the $67 billion in new spending would be used, but there is not. We would think that the government's finance minister would answer questions about her spending, thoroughly, in Parliament, but she has not. We would think that the Prime Minister would stop raising taxes on Canadians during a cost of living crisis, but he has not.

That is why the Conservatives are blocking the Prime Minister's inflationary budget until he changes course. The Conservatives have asked for two things.

First, the Prime Minister must present a plan to end his inflationary deficits and spending. The Prime Minister has added more debt to our country than all other prime ministers combined. Let that sink in for a minute. It is staggering. Now Canadians are paying the price. Food price inflation is at a 40-year high, and 1.5 million Canadians are eating at food banks.

With higher inflation comes higher interest rates. Recent reports predict that the Bank of Canada will continue to raise interest rates on Canadians. Canadians cannot afford more interest rate hikes to keep up with the Prime Minister's inflation. The down payment needed to buy a house has doubled under the Prime Minister. Mortgage payments for a new house have doubled under the Prime Minister. The cost to rent in Canada has doubled under the Prime Minister.

According to the CMHC chief economist, Canadian households are more in debt than those in any other G7 country, and the amount they owe is now more than the value of the country's entire economy. Even Statistics Canada has proved that Canadian households are paying 72.25% more in interest payments since the Prime Minister took office. It is just staggering.

At what point does the Prime Minister look in the mirror to understand where the problem lies?

The second thing Conservatives are demanding is an end to the Prime Minister's carbon tax hikes. Canadians know that the Prime Minister's carbon tax is not an environmental plan; it is a tax plan. That is why the government's own budget watchdog proved that the Liberals' first carbon tax would cost Canadians $1,500 more than they would get back in rebates.

However, one carbon tax is not enough for the Prime Minister. That is why he introduced a second carbon tax that would drive up gas prices 61¢ a litre, further hiking the price of gas, heat and groceries.

The Canadians I talk to, especially those who live in rural Canada, cannot afford the Prime Minister's carbon tax. Rural Canadians have no other choice but to drive. There are no subway stations in rural Canada. They cannot rely on bikes for transportation. Rural Canadians rely on gas-powered vehicles to live their lives. The Prime Minister wants to change the behaviour of Canadians but, in doing so, he is making it impossible to live the rural way of life.

One of the most troubling aspects of the Prime Minister's spending is that he is spending billions of taxpayer dollars with little to show for it. Do members notice how the government always talks about how much it is spending instead of how much Canadians are getting in return?

Let us just look at the Liberal government's record when it comes to connecting Canadians with high-speed Internet. The Liberals have announced billions of dollars, paid for by taxpayers, in an attempt to connect Canadians. There are at least—

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

I have to interrupt the hon. member who will be able to come back to his speech after Private Members' Business. The member still has five minutes and 10 seconds to complete his speech.

The House resumed consideration of Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023, as reported (with amendments) from the committee, and of the motions in Group No. 1.

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Madam Speaker, the cost of everything is going up. Why? It is because the Prime Minister is directly responsible for creating the cost of living crisis. The Prime Minister has created a cost of living crisis through his out-of-control spending and through his inflationary policies.

There is $67 billion in new spending. That is how much the Prime Minister is trying to ram through Parliament before he takes off for the summer. We would think there would be a plan to return to a balanced budget, but there is not one. We would think there would be a detailed plan on how the $67 billion in new spending would be used, but there is not one.

We just have to look at the Liberal government's record when it comes to connecting Canadians with high-speed Internet. The Liberals have announced billions and billions of dollars, paid for by taxpayers, in an attempt to connect Canadians. There are at least eight bureaucratic programs under the government's connectivity plan. There are eight bureaucratic programs chasing the same goal. What is there to show for it? Over one million Canadian households still do not have access to high-speed Internet.

Over 50% of first nation communities still do not have access to high-speed Internet, despite billions of dollars' worth in taxpayer-funded announcements over eight years. This is not a record to be proud of. It is a record of failure. I wish the government would realize that announcing money is not the same as getting things done.

It is the same pattern displayed by the government when it comes to the economy. We have a record amount of new debt added by the Prime Minister, and now we have $60 billion in new spending. What are the results? According to The Globe and Mail, Canada will have the weakest per capita growth among its member countries from 2020 to 2060. That is not an economic record to be proud of.

As members know, I represent a rural region. It is a region that is proudly home to thousands of farmers who work their land to feed the world. The longer the Prime Minister remains in power, the more difficult it becomes to farm in Canada. Not only is the Liberal government's costly carbon tax preventing Canadian farmers from feeding the world, but the Prime Minister's inflationary policies are too.

I recently read a report that stated the cost to purchase farm equipment rose 11.7% in 2021 alone. Farmers cannot afford to keep up with the ever-increasing cost of farming. The cost of everything is going up, but the value of one's hard-earned dollars is going down. The rising rate of interest is now preventing farmers from borrowing the money needed to do their job. I challenge anyone to find a farmer who believes the government is working for farmers.

I will remind Canadians that it was the Liberal government that voted against a Conservative bill to remove the carbon tax from grain drying and barn heating. Thankfully, the bill passed the House of Commons, and it is now waiting to be passed in the Senate. Any Liberal who thinks it is okay to punish farmers for producing food is failing to stand up for Canadian agriculture.

The Canadians I represent oppose the Liberal government's out-of-control spending. They oppose the billions in dollars in new spending without a plan. They oppose inflationary policies that drive up interest rates. They oppose the government's carbon tax hikes.

Canadians cannot afford the Prime Minister and his policies. Inflationary policies and constant tax hikes are not sustainable. That is why Conservatives are blocking the Prime Minister's inflationary budget. I will be voting against Bill C-47 and will continue to work with my Conservative colleagues to fight for Canadians.

[Ken Hardie, Liberal, Fleetwood—Port Kells, BC]

Madam Speaker, for a long time, we have been listening to a very disingenuous argument from the Conservatives about the cause of inflation in Canada.

Big oil racked up $38.3 billion in profits straight from the after-tax money in the pockets of Canadians right across Canada. Big grocery has been racking up hundreds of billions of dollars in profits. Again, that is after-tax money coming out of the pockets of Canadians right across the country.

Why are the Conservatives not talking about them? They are doing far more damage to the affordability of things for people in Canada than the government or anybody else.

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Madam Speaker, the Liberals' approach does puzzle me as well. They tax everything that moves.

For the first time in Canadian history, during COVID, the Liberal government charged our hospitals to heat themselves. It charged a carbon tax on hospitals, universities and schools. The Liberals actually charged them a carbon tax to heat their buildings, and they have no ability to get that money back. I do not know about that Liberal member. Never mind about the oil and gas industry. These institutions just wanted to heat their buildings, but the Liberals are taxing our publicly funded facilities.

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Madam Speaker, the Conservatives keep repeating themselves. It is always more or less the same speech. They talk about the carbon tax being tripled.

Since the beginning of the session, the Conservative opposition days, the budget, it is always the same thing. We have to get rid of this and eliminate that. They just sidestep the major issue of our time, which is the fight against climate change.

The earth is burning right now and that is not just a figure of speech. Quebec is literally on fire. This is certainly related to climate change.

I would like to know the plan. If we get rid of the carbon tax, what would be the Conservatives' plan? We know that in this country, there is a back and forth between the reds and the blues. Sooner or later, the blues are going to return to power.

What are they going to do to address the major challenge of our time, the fight against climate change?

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Madam Speaker, we have to address inflation. The problem with the carbon tax is that it impacts everything. We are a big country, and we move goods all over the place. Quebec is somewhat insulated from this because there is no backstop program, but there are six other provinces out there that are charged this directly and paying a disproportionate portion. Ontario is one of them, and in Manitoba, where I live, we are paying a carbon tax that the Quebec people are not. That is a bigger problem in itself. This is how the government is very much dividing our country instead of trying to pull it together.

[Alexandre Boulerice, NDP, Rosemont—La Petite-Patrie, QC]

Madam Speaker, in the budget implementation bill, there is something very near and dear to the hearts of NDP members and to all progressives in this country: access to dental care for the poorest, the disadvantaged and middle-class families.

For the first time, people who have previously been unable to afford it will have access to dental care.

I want to ask the member this: If he votes against Bill C-47, will he commit to refusing his dental care, which is paid for by his parliamentary insurance?

[Dan Mazier, Conservative, Dauphin—Swan River—Neepawa, MB]

Madam Speaker, I will go back to inflation.

The lower-income people the New Democrats say they are defending are impacted more than anybody else. They have fewer dollars to move around. Sure, with our MP wages, people look at us. We are going to stand up for the little guy. We should get the reality here.

These lower-income people do not have extra income, so to put another program on them and say we will save their teeth when they cannot even afford groceries, and are standing in food lines to feed themselves, is absolutely ridiculous. We have to focus on getting the cost of living under control.

[Luc Desilets, Bloc, Rivière-des-Mille-Îles, QC]

Madam Speaker, today we are debating an omnibus bill. That, of course, is Bill C-47, an act to implement certain provisions of the budget tabled in Parliament on March 28, 2023. This bill, which is sponsored by the Deputy Prime Minister, Minister of Finance and the member for University—Rosedale, is at report stage.

First, this bill is problematic because of its size. We are talking about 430 pages, the amendment of 59 laws and the Income Tax Regulations, on top of that. Even though this government promised to never again introduce such mammoth bills, that is exactly what Bill C-47 is. That is regrettable because it becomes impossible, or at least very difficult, to discuss certain important measures in detail.

I find that they are trying to muddy the waters. In any case, true to form, the Liberal government is ignoring almost all the demands and suggestions of the Bloc Québécois. Like the 2023 budget, Bill C‑47 contains absolutely nothing for seniors, practically nothing for housing and no long-term solutions to the underfunding of health care. There is also nothing about EI reform.

To my detractors, however, I admit that this bill seems to contain some good elements. Let me name two. First, it clarifies the calculation of taxable capital gains on the intergenerational transfer of SMEs, particularly farm businesses, something we in the Bloc fought hard to get. Second, it creates an employment insurance board of appeal. I will stop at just the two positive aspects of the budget.

I just said that this bill muddies the waters. I would like to reiterate that Bill C-47 is indeed clear as mud. Hidden in the piles of measures—the bill is roughly 400 pages long, after all—in division 31 of part 4, on page 325, the government introduces the following:

The Parliament of Canada assents to the issue by His Majesty of His Royal Proclamation under the Great Seal of Canada establishing for Canada the following Royal Style and Titles: Charles the Third, by the Grace of God King of Canada and His other Realms and Territories, Head of the Commonwealth.

Yes, that is what it says. This monarchist measure has absolutely no place in a budget implementation act. At the very least, it should be the subject of a separate, full-fledged legislative initiative. We would be delighted to debate it. The Liberal government has tried to pull a fast one on us. It is taking people for fools. I am not mincing words—that is how much this shocks me.

The Liberals have told us that this merely confirms a fact, that Charles III is Canada's new sovereign. I am going to tell the Chair a little something: The Bloc Québécois does not want this new king. What is more, the majority of Quebeckers and Canadians do not want him. An Angus Reid poll conducted last April, as members will recall, showed that 71% of Quebeckers want the monarchy to disappear and 51% of Canadians feel the same.

The poll shows that there is not a single province in Canada where the percentage of people who support constitutional monarchy exceeds the percentage of those who oppose it. It seems to me that these figures speak for themselves. It also shows that 92% of those opposed to the monarchy would like to see an attempt to change the Constitution in order to sever ties with the monarchy. That is a big deal. Charles III is being disowned by the majority of the people over whom he rules while we, as elected parliamentarians, must agree to a bill that recognizes his authority.

No, I am opposed. All Bloc Québécois members are opposed because we do not want to see Charles III on our coins. We do not want to swear an oath to him. I do not want this hidden in a budget implementation bill.

Furthermore, it is expensive for us to remain British subjects. It costs a little more than $67 million per year on average for honours and awards, ceremonial events and travel. In March 2022, in support of the magnificent sand castle that upholds the monarchy, the Governor General handed taxpayers a $100,000 catering bill for herself and 29 invited guests during an eight-day tour of the Middle East while our streets are filling up with homeless people. Between 2019 and 2022, the Governor General's salary increased by $40,000, or 13%. That is more than the 12% over four years obtained with great difficulty by 120,000 federal public servants a few weeks ago.

Not that long ago, we were dismayed to learn that governor generals Julie Payette and Mary Simon purchased more than $100,000 of clothing since 2017 at the expense of Quebeckers and Canadians. That is sad because it happened and continues to happen. The money keeps flying out the door. We want nothing to do with this system.

I stress this because the Liberal government had the gall to introduce this notion within the budget. In Canada, we do not have many institutions that are as expensive and at the same time as useless. For a government that wanted to make Canada a so-called postnational state, we might find this attachment to the monarchy rather unusual. It is one of the most archaic and moribund institutions in existence. It is utterly absurd. The monarchy does not improve Canada's image, it covers it in dust. Faced with the government's stubbornness in maintaining this absurdity, there remains only one option for the people of Quebec, a well-deserved option, which is sovereignty.

Among those who best grasp the importance and historical weight of Quebec sovereignty, there was Frédéric Bastien. This historian, professor and columnist left us far too soon at the age of 53, on May 16. Not 48 hours ago, I attended Frédéric's funeral with my leader and some of my colleagues. I was very moved to see thousands of people gather to celebrate the life and work of this great separatist. Also, every sovereignist mind from the cultural, political and journalism worlds was there. Everyone of importance in this magnificent nation was there to pay tribute to Frédéric Bastien. In a way, Frédéric Bastien spent his life fighting against the British monarchy and for Quebec's sovereignty. It is a great loss for the people of Quebec.

In short, Bill C‑47 has a few good things, but that is all. This monarchist measure that has nothing to do with the budget is hidden in there. Semiology expert Roland Barthes called this type of details that spoil everything “a tear in the smooth envelope of the image”. The image of Bill C‑47 has been badly tarnished by the fact that the requests of the Bloc Québécois have been completely ignored and that the needs of Quebeckers have been completely ignored.

People can guess how the Bloc Québécois will be voting in good conscience.