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), Alexandra Mendes]

Questions and comments, the hon. member for Rosemont—La Petite-Patrie.

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

Madam Speaker, I do not often agree with my colleague. However, she raises an important point, which is the budget's inadequacies when it comes to housing.

The NDP sees that there is a housing crisis. We want social and affordable housing. We want co-operative housing.

The budget is far from perfect, and we would have done things differently. However, there is something in there that the NDP is very proud of, and that is the fact that we forced the Liberals to provide accessible dental care for the most disadvantaged and the middle class. This year, the program is going to be expanded to cover teenagers and people 65 and over who may never have been able to access dental care.

If the member votes against Bill C-47, is she prepared to abandon the idea of dental care that is paid for by Canadian taxpayers with insurance from Parliament?

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Madam Speaker, I think I have made it clear what I am voting against. It is a government that is irresponsible and out of control and has put Canadians in this very dire situation. I am all about bringing supports for those who truly need them and for those who need a hand up to get out of a bad situation. I personally, during the Pierre Elliott Trudeau government, experienced 22% interest rates and the loss of my business, so I know what it is like to have nothing and have to come back. That is something that our government should be doing to help people.

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

Madam Speaker, I always like to start off my speeches by talking about the preceding speech. I noticed the exchange between the member for Yorkton—Melville and the member for Thunder Bay—Rainy River, when she said that Conservatives absolutely believe in climate change.

I do not necessarily disagree with that, but what I want to know is whether or not Conservatives believe that humans cause climate change. Less than a week ago, her seatmate, the member for Red Deer—Mountain View, said that there was nothing to see here because the rocks he picks out of his garden were caused by climate change, and the rivers we have in our country are just an effect of climate change. Literally, her seatmate, less than a week ago in this House of Commons, talked about climate change as though it is just a natural cycle of the planet and as there is nothing to see here there is nothing to worry about.

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Come on, get on with your points.

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

Therefore, I take exception when a Conservative tries to suggest they believe in climate change. That is fair. However, do they believe that humans cause climate change? That is what I would love to know.

I also found it very—

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

I am sorry to interrupt the hon. member. This is not a dialogue between members. I am sorry. It is the hon. member's turn for his speech. He did not interrupt the hon. member when it was her turn for her speech, so I would like to allow the same courtesy to the parliamentary secretary.

Resuming debate, the hon. parliamentary secretary.

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

Madam Speaker, I also found it very interesting that the member for Yorkton—Melville, in the exact same speech, said that a $467 grocery rebate was pretty much insignificant and that nobody would care about it because it really did not mean anything, but that later on in the same speech she said that a $330 CPP increase would mean something significant to people. In the same speech, she tried to downplay the grocery rebate because it was not going to be impactful, but apparently a CPP contribution amount increase that is lower than that will have a devastating impact on Canadians. We can see the hypocrisy coming from the other side. That was not just from day to day, but within the exact speeches they gave in a 10-minute period.

I am really glad she talked about forest fires and what we are seeing outside. If someone walks outside the doors of this place, they are going to smell the smoke, as we all have for the last day or so. These are the impacts of climate change. I am not trying to fearmonger. I am not trying to suggest that the entire city is going to be burnt to the ground in a couple of days, but we have to be realistic about this. The reality is that forest fires in this country have been increasing significantly since the 1980s. Despite the incredible work we have done with respect to prevention and suppression, they still tend to increase. Why is that? Someone may say it cannot just be climate change. They might ask how climate change does that.

The fire season, the season in which we see forest fires, now starts a week earlier and ends a week later than it did historically. We have drier conditions, which allow fires to start in the first place, to burn quicker and to be more impactful. We also know that half of the forest fires started in Canada are caused by lightening. Where does lightening come from? It comes from increased weather events, and we are seeing increased weather events. It is no mystery to anybody that the weather events happening throughout this country are much more dire than they used to be. Conservatives are heckling at that. I do not understand why they would, as it is a serious issue. These are Canadians' lives we are talking about

We have to make a meaningful impact. We have to realize we cannot do what the member for Yorkton—Melville said, which is that we are just one little country within a globe and this is a global ecosystem, so there is nothing we can really do and we should just throw up our hands. No, we work together with other countries on this planet, like Brian Mulroney did when he saved the world from the depletion of the ozone later. Brian Mulroney brought together 42 representatives from different countries throughout the world, in Montreal, to sign the Montreal Protocol on dealing with the depletion of the ozone layer. That is how we get things done.

Yes, members should clap for Brian Mulroney, a great progressive Conservative.

The problem is that the Conservatives of today do not look at it like that. They say we are just one little country in the world, and our emissions, comparatively speaking, are so low that we should not even worry about them. That is a very defeatist approach, and if that is the approach one wants to take, I guess it is their prerogative. I much prefer the approach of Brian Mulroney, a true progressive Conservative, who knew how to tackle world issues on the national stage and how to tackle world issues. He comes from a country that is so vast in size and limited in population compared to other countries in the world, but he knew what to do. We had a reputation of being able to do that. I find this defeatist attitude of “there is nothing we can do about it and we should just go on living our lives”, while there is literally smoke outside the doors of this building right now, so alarming.

I am very happy to see that, in this budget, we are continuing to support initiatives to get us away from burning fossil fuels. This is a transition we have to make, and it is a transition that is going to happen whether the Conservatives, or the House for that matter, are interested in being part of it or not. We are transitioning away from fossil fuels; it is happening.

One in 10 cars sold in 2022 in Canada was an electric vehicle. Do I have to explain to Conservatives how, when a new technology comes along, it takes off and the curve is exponential? By 2030, I predict, there will be very few cars sold in this country that are not zero-emission vehicles. That is the reality. This budget would provide for ensuring that we incentivize the production of EVs, the production of the batteries and the proper recycling of those batteries, because that is key as well. We want to be at the forefront of the new industries that are coming.

We can have the approach of just pretending it is not happening, and we can just keep burning fossil fuels, turn our backs on it and pretend that the world is not changing around us, like the Conservatives want, or we can be at the lead of it. We can be at the forefront of it. We can be bringing the talent and developing the talent right in our country to produce these products, patents and new ideas and concepts so Canada can be an exporter of that technology and not an importer of it. This is what we are poised to do right now with the countless number of EV manufacturers and EV battery plants that have expressed an interest and have decided to set up in Canada. In my opinion, we are genuinely at the forefront, and that is what is so absolutely key in this budget. This is why, every time I have spoken to the budget, I have spoken specifically to that.

Now, of course, what we are going to hear are multiple arguments about why electric vehicles are not sustainable or how our electricity grid will never be able to handle it. However, I have great confidence in Canadians' ability to innovate, to create and to develop new technologies that will help us deal with the challenges we face on any particular day. I have no doubt we will get through it, but we have to stay focused on the goal, and the goal is to transition to cleaner energy and away from fossil fuels.

I realize that the Conservatives will say that we have some of the cleanest standards and some of the cleanest fossil fuels, which I do not necessarily disagree with. However, I do not think it is fair, from the position of a first world country and G7 partner, one of the leaders in the OECD, to point fingers at other countries, developing countries in particular, and say “Well, look at what they are doing.” We have a responsibility in this world to be leaders, and Conservatives of the past knew that. As I mentioned, Brian Mulroney did that. He knew that about the ozone layer and when it came dealing with acid rain, and he took action. He did not care where the problem originated. He did not care who was ultimately responsible for the problem, but he believed in finding solutions everybody could agree on, and he believed that Canada could be part of the leadership on that.

Rather than Conservatives sitting on their hands and saying, “Oh well, there is nothing we can do. We are emitting only 7% of the emissions, blah, blah, blah”, why do they not start coming into the House with ideas on how we can encourage other nations to follow in our path and encourage them that the way Canada is doing it is right? That is Canada's role in this world, and it has been its role in the past. Conservative governments in the past have known that. It is just unfortunate that the reform party of today, which wears the colour blue, does not know that.

[Ted Falk, Conservative, Provencher, MB]

Madam Speaker, I am sorry that you had to reprimand me before for interjecting into the member's speech, but he is always so engaging, and I was overcome with a desire to respond. The parliamentary secretary, if nothing else, is always very entertaining.

The Liberals and the NDP would like to give Canadians the impression that the carbon tax they are paying is what they can see on their fuel bills, either at the gas pump or on their energy bills at home. However, that does not completely address the increased cost and the inflation that Canadians are actually experiencing as a result of the carbon tax, because the carbon tax is being applied to every single process of getting something to the consumer, whether it is the manufacturing, the harvesting or the moving of goods to the market. Everything is incurring the carbon tax, and that increases the price of goods and services, which is making it very difficult for Canadians to live, because that inflation is overwhelming.

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

Madam Speaker, I am willing to accept and agree that there are inflationary impacts on various policies that come forward. I am not disagreeing with that. It is the impact and the degree to which it does this that we have to consider. We should reflect on the fact that I am at least willing to have that discussion and to accept the fact that it is a possibility. Conservatives will not even accept the possibility that inflation is not limited to Canada; they think it is something uniquely Canadian. They think we can have a trading country like Canada, with one of the most trading relationships and partners in the world, and still not be impacted by inflation in other countries.

Yes, we are experiencing inflation. It is tough on Canadians, but we are also helping them with it through this budget.

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

Madam Speaker, I thank my colleague for his fiery speech, as usual. Quebec made a choice to have an emissions trading system. That is its own system, which is why the carbon tax does not apply in Quebec.

My colleague spoke eloquently of the Montreal Protocol on CFCs. Obviously, we eliminated the threats to the ozone layer. The whole reason this came about was that an emissions trading system was implemented, increasing the price of these polluting products.

The higher price was an incentive, as the Conservatives like to think, to develop new technologies, which is why, today, the problem has largely been resolved.

If the western provinces, which do not like the carbon tax, had implemented this strategy that was used by the Mulroney government, they would not be getting the carbon tax in their provinces. Is it not somewhat their own fault that they are getting a carbon tax?

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

Madam Speaker, the member is right. I am sure he has heard me speak about this many times before, but he is right, Quebec does not have a price on pollution, which many other provinces in the country do, exactly because of that cap-and-trade deal. Ontario was a partner in that cap-and-trade deal until Doug Ford was elected as premier and got out of it. That is the reality of the situation.

We can look at how, in those five or six short years, Quebec has advanced in terms of electrifying its grid, setting up EV charging stations and taking the electrification transition seriously, and compare it to Ontario. Ontario is lagging behind, yet only five or six years ago, both provinces had joined the western initiative with a number of states in the U.S. at the same time: California, Montana and a number of other states. Right now, Ontario, to its detriment, is not doing it.

[Randall Garrison, NDP, Esquimalt—Saanich—Sooke, BC]

Madam Speaker, I want to thank the hon. member for drawing that direct line between the smoke that is choking the capital, the fires across the country and climate change. Where I live, on the west shore of Vancouver Island, last week, firefighters stopped 10 potential brush fires from taking over our communities, and I want to shout out thanks to all those firefighters, both professional and volunteer.

We seem to have missed an opportunity in this budget implementation act to increase the tax credit for volunteer firefighters, and I wonder whether the member would commit to making sure we consider that for the next round of budget talks.

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

Madam Speaker, one thing I know is that firefighters have a much higher approval rating than politicians, so I would always be very careful about what I say as it relates to firefighters. The reality of the situation is that if there is a missed opportunity, if it is something we did not talk about or is something we did and it needs to be resurfaced, I am certainly always interested in having those discussions. What we do know, and we can see it from the historical trends, is that the number of fires is increasing, and it has been over the last number of decades, as I indicated in my speech. We are going to need to make sure we have the resources and supports there for firefighters, moving forward, if we are going to expect them to do these jobs.

[Blake Richards, Conservative, Banff—Airdrie, AB]

Madam Speaker, nostalgia is a strange thing. Sometimes it is quite surprising and remarkable what kinds of longings it can spark. When we start to skim through the contents of the 2023 budget, it is almost enough to make one nostalgic for the days, not so long ago, when the Liberal government failed to table a budget for over two years.

I say that mostly in jest, of course, but the point I am making is that, while this budget is being tabled by a Liberal government, it is certainly not a classically Liberal budget. For that, we have to think back to the 1990s when fiscal policy was something that the then Liberal prime minister at least spent a bit of time thinking about. This was when the then prime minister's finance minister at least viewed deficits as an obstacle along the road to prosperity and not a destination in and of itself.

The incarnation of the Liberal government under the Prime Minister and the finance minister would certainly be unrecognizable to Jean Chrétien and Paul Martin. Members across the way who remember when their leaders held at least some concern for fiscal responsibility ought to reflect on just how far off path their party has wandered. Maybe if they did that, they would feel a little nostalgic themselves.

With contents such as bigger government, higher taxes and more debt, this document reads less like a budget and more like a 270-page love letter from the Prime Minister to the spendthrifts who have overtaken the Liberal Party, and to those already well-established among its partners in the New Democratic Party. At a time of massive debt, this budget proposes $67 billion in new spending, and all of this is being thrown on the heap of huge debt and deficits that has already been racked up by the Prime Minister over the last eight years, which amounts to more than all of the debt accrued by all previous prime ministers combined.

This 2023 federal budget would add significantly to the high debt, deep-deficit turbulence that is shaking our economy. A cost of living crisis is ongoing, and inflation is eroding Canadians' paycheques at the same time it is increasing their bills. Therefore, naturally, the Liberal government somehow sees this as the ideal time to add to their burdens by increasing their taxes and the debt they owe. With this budget, every Canadian household's share of the federal debt is now in the range of about $81,000.

This debt is unaffordable, as $43 billion would be syphoned off, away from services for Canadians, to service the interest on that debt. That money would have to be replaced through that much more borrowing. It is unsustainable. Canadians not even born yet, and even their kids, their grandkids and their great-great-grandkids, will be on the hook to pay back the bankers for the Liberals' eight-year spending spree. Hopefully, that is where it stops.

It is unfocused because, if the purpose of a federal budget is to present a path forward to future prosperity for Canadians, this document clearly misses the mark. It sacrifices the dinner table concerns of everyday Canadians on the altar of the costly coalition's big government ideology. The real problems facing this country get eclipsed in deference to the partisan priorities of the Liberal-NDP partners.

This budget has the dubious distinction of being notable not for its contents, but for what it does not contain. Canadians seeking relief from the inflation crisis will not find here a reversal of the inflationary deficits and taxes that would allow workers to bring home more of their own earnings. Lowering taxes and leaving more of their money in Canadians' pockets is the single most effective way the government could have helped citizens in a cost of living crisis. The Liberals do not want to do that because that would mean more cash for Canadians to decide how best to spend it on their own priorities and less for the government to hand out on what it perceives that to be.

Instead of empowering Canadians through more powerful paycheques, the budget proposes yet more new programs for them to fund through Canadians' paying more taxes. This increases taxpayers' obligations too, and therefore their reliance upon, bigger government, and that is exactly the way the Liberals want it.

The Liberals fancy themselves as gatekeepers. This paternalistic government does not trust Canadians to best deploy their own dollars, so it sets itself up instead as the arbiter of how Canadians' money can best be used. This is a spoiler alert, but in their minds, that best use is not for the priorities of Canadians. Rather, it is to fund the Liberal-NDP agenda.

Canadians will also not find in this budget a blueprint for a freer, more responsive economy, one that removes the government gatekeepers who use restrictions and red tape to complicate problems rather than streamlining processes to provide solutions.

We need more housing in this country, but we have too many gatekeepers running interference. Canadians are looking for a smart, responsive policy that enables the free market to work as it should, respond to demand and provide the affordable housing stock a growing population needs.

Canadians will not find measures along that line in this budget. Rather than creating solutions to the problems that exist, the Liberals create new problems that impact housing, such as the way they have implemented their underused housing tax, for example. Taxing Canadians under the guise of going after foreign speculators, costing Canadians massive amount of accounting and administrative fees and making them fill out all kinds of forms to force them to justify the use of their own properties will not do anything to address the housing crisis that has vastly worsened under the Liberals. These are the kinds of things the government does instead of getting serious about addressing the real problems facing Canadians.

Not only that, but young Canadians looking to save up for their first home would find that task just a bit easier if the budget had simply ended the carbon tax hikes and the deficit spending that continue to drive up inflation and interest rates, and make life more unaffordable. Instead of listening to Canadians, Liberals are continuing with their war on work and increasing taxes, which means workers are punished for working, and taking home even less of their pay.

What they do take home, the Liberal fiscal policy driving the affordability crisis is steadily eroding. Items as essential as food are becoming increasingly harder for Canadians to afford. Good nutritious options are becoming luxury items for far too many pantries as household budgets are stretched to the breaking point. In my riding, for example, food banks in Airdrie, Cochrane, Morley and Bow Valley are struggling with at least a 50% increase in demand over the previous year, yet the government continues to find ways to fuel that inflation with further spending, and more families in communities in my home province of Alberta are struggling, just as families right across the country are.

For example, an oil and gas worker in Alberta, with a family of four to feed, is forecast to spend up to over $1,000 more on food this year, according to “Canada's Food Price Report 2023”, and that is almost $600 more than the rebate they will receive. That money has to come off of an already smaller paycheque that worker is trying to make do with, so it is that same trend. The government insists on taking more of the hard-earned dollars from Canadians for its big government agenda, while leaving Canadians with less to fend for themselves.

The government is not also forcing Canadians to make do with smaller paycheques, but also penalizing their community to earn them. The carbon tax increased to 14¢ per litre on April 1, making it more expensive for Canadians to get to work. The Parliamentary Budget Officer shows the carbon tax will cost the average family somewhere between $402 and $847. That is even after the supposed rebates. That blows a huge hole in the Liberals' claim that their scheme is revenue neutral. By 2030, the government's carbon taxes could add 50¢ per litre to the price of gasoline. That is all in addition to the new payroll taxes the government is putting on workers and employers as well.

These tax-and-spend policies, and others like them, have a human cost, with everyday impacts on people struggling just to get by, and giving back some of the crumbs of the feast the government takes for itself is not going to fix those impacts. Acting on the financial mess they are causing will be the solution, but it is clear that nothing is going to change with the Liberal government.

Canada's federal debt for 2023-24 is projected to reach $1.22 trillion. The 2023-24 deficit is projected to be $40.1 billion. Eight years of the same old has become this tired group's stock and trade. There is no path to balance in Canada's future budget projections. It is just another Liberal promise broken. No matter what the challenges are that are facing the nation, the Liberals always default to their instincts for bigger government, higher taxes, more restrictions and fewer freedoms, to the detriment of hard-working Canadians. Their record proves it.

We need a Conservative government in this country that will prioritize the needs of people instead of its own friends, like the Liberal Party has done. It is time for change, and it cannot come soon enough for Canadians.