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

[Chris Lewis, Conservative, Essex, ON]

Mr. Speaker, as always, it is an honour to stand in this place to represent the great folks of Essex.

We are here this evening to speak to Bill C-47, the budget implementation act. We have heard a lot of discussion, and I have been listening keenly to both sides of the aisle, as to what truly is the direction for Canada and the path forward to sustainability and success. While I was drafting out my talking points today, I got thinking about local examples.

The first one I am going to start with is a young woman from Essex County who goes to school at St. Clair College. She has a part-time job and lives at home with her parents. She drives back and forth about 30 minutes to school. Her part-time job is at a veterinary clinic, and she wants to be a veterinarian. Her parents have paid into RESPs along the way.

I found out this morning from this young lady that she has to pay $942 this year in income tax. She makes under $15,000 in her part-time job to pay for some of her schooling. I guess the question is this: How is that even possible in Canada? We talk about affordable housing. We continue to talk about making things easier for Canadian families. How can a young woman who is 20 years old, who goes to school full time and has a part-time job, have to pay $942 in taxes and be expected to save any money at all for a home going forward?

Saturday morning I had breakfast with the mayor of Kingsville in a local greasy spoon that serves one of the greatest breakfasts in Essex County. We met the owners of the restaurant. The amazing woman told me that they have lost about 85% of their senior customers because they can no longer afford to eat out. Then she went on to cry as she told me that she was in a local Zehrs, which is a grocery store, and ran into a senior who was trying to figure out what she was going to eat that night because she was looking at Kraft Dinner.

Then we look at this budget, and we are supposed to celebrate a $234 one-time payment per person. Last night I went to the local grocery store here in Ottawa and bought half a bag of groceries for $36, that was just for myself, so this one-time payment might be great for one month, yet the government wants to celebrate it.

I want to speak about the 2023 federal budget submission of the Windsor-Essex Chamber of Commerce. I will go through it quickly.

The first point it makes is with respect to the employment insurance rate freeze. It stated:

the bill for these emergency programs is being unfairly placed on businesses. Businesses have for years been concerned with the fact that employers pay an additional 40% on-top of matching the employee contributions. The $0.05 increase per $100 of earned income means that employers are paying even more. The additional $0.05 increase to take effect in 2024 and 2025 means that employers are going to be bearing the burden over years for programs not beneficiary to them.

It speaks about the capital cost allowance for vehicles, stating:

The current amount of $30,000 is well short of the current average vehicle price in Canada, which is approximately $54,000 for a new vehicle and $36,000 for a used vehicle. This low limit prevents businesses from properly being able to account for the depreciation of the asset, which is the primary goal of the CCA.

They talk about allowing international students to participate in the Canada summer jobs program. In my riding of Essex, we got about $720,000 less this year for the Canada summer jobs program. There are a lot of folks have benefited from that program who are not too sure if they are going to be able to keep their doors open, such as those at the Kiwanis camp down in my area.

They talk about the delay of the CEBA loan repayment over one year.

They talk about bringing in a new workforce and increasing the pace of immigration, which is something that Conservatives have been calling for and talking about for a very long time.

There are the non-Canadian housing purchasing ban, immigration with accreditation and covering transition costs. We hear an awful lot about housing in this House, ironically. For that young woman I was talking about, or perhaps a young man who is working full-time who cannot find a home, and if he can find a home, he cannot afford it, the government loves to pound the drum that it is doing so much for housing. The problem is that the government cannot even plant a tree, so maybe the problem is the lumber to not build the homes. Nine in 10 young people do not believe they will be able to afford a home, and that is unacceptable.

When I ran for this place in 2019, I said that I would do my darndest to ensure that I leave the world a better place than I found it. I am the eternal optimist, and today I stand here to say that I am a bit of a pessimist. Because of the failures of the government, it is certainly not in a better place in 2023 than it was in 2019.

With respect to skilled labour, the government has been, again, pounding the drum. With respect to the Volkswagen plant, it is fantastic. In housing, this is excellent and, quite frankly, a great investment. It is wonderful, as are the five and a half billion-dollar battery plant in Windsor and the Gordie Howe International Bridge.

However, there is something really interesting about this when we talk about all these investments. By the way, regarding the Volkswagen plant, they talk about 3,000 workers. The truth of the matter is, that it is probably closer to 1,000, but in the event that it is 3,000, that would be great.

Here is what is really ironic. Where are the skilled trades people going to come from? If the government truly cared about skilled trades, why did it not take my private member's bill, Bill C-241, and put it into this budget? It would have been done overnight, and then we would have people who are mobilized across Canada.

I want to talk really quickly about the doctor in Michigan. Dr. Amster lives in Michigan, and he has 1,200 patients at his family practice in Amherstburg, which is in my riding. His current C10 work permit expired on March 28, and nobody will give him a renewed work permit.

Tomorrow morning, I am very excited to host grade 11 and grade 12 students of Cardinal Carter, where I went to high school. What do I tell them? How do I explain to them that what we are doing here is fighting for their future when the budget, quite frankly, falls so short for them?

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

Mr. Speaker, as members likely will detect, there are a number of flaws in the member's comments. The one that comes to mind is that he started off by talking about the grocery rebate, and he is being critical because it is not giving enough.

The Conservative Party supported the passage of Bill C-46. Bill C-46 ensures, through legislation, that we will be able to give that grocery rebate. To the very best of my knowledge, not one Conservative MP came to the government saying that we should be increasing the rebate amount. The Conservatives had to be dragged, kicking and screaming, to have their support for the rebate. In fact, one of the reasons that particular clause is in the budget debate is that we did not know we could even get the Conservatives to agree. We are grateful for that.

If the member believes it is not enough, why did not one Conservative MP come over to make the suggestion to increase the grocery rebate?

[Chris Lewis, Conservative, Essex, ON]

Mr. Speaker, I will answer a question with a question: Is that question good enough for the senior standing in a Zehrs grocery store crying because she cannot figure out what healthy food she can eat? If the member thinks that a one-time payment of $284 is sustainable, then that is pretty darn disgusting. Our seniors deserve more than this.

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Mr. Speaker, I was just reflecting on some of the comments that the member for Essex made about the importance of a skilled workforce, and I could not help but recall that when I worked for the Manitoba government, Manitoba had the provincial nominee program, which was a very successful program and worked very well to attract skilled workers to Manitoba. At the time I was there, that program was on track to start bringing in over 10,000 skilled immigrants every year to the province of Manitoba, but the Harper government put an arbitrary cap of 5,000 on those who could come under that program. It was puzzling at the time. I wonder if the member has a sense of the deficit of skilled workers in Manitoba today because of the decision of that government then.

[Chris Lewis, Conservative, Essex, ON]

Mr. Speaker, it has honestly been really good to work with the New Democratic Party on trades. Of course, NDP members did support Bill C-241, so they understand it, unlike all but one member of the Liberal Party.

I have been across Canada, from the east coast to the west coast and everywhere in between, and do I ever know that there is a major deficit of labour. I do not think that there is any one of the 338 members in the House who would disagree with me on that front. However, it is really unfortunate that when we have major hang-ups in the immigration system, all these skilled trades that are coming through are being backlogged, put into a file and not being dealt with to support our industries and businesses. It goes back to the government.

My question for the member would be this: If it is that detrimental, and if NDP members have all the answers, why do they continue to prop up the Liberals?

[Philip Lawrence, Conservative, Northumberland—Peterborough South, ON]

Mr. Speaker, I listened to the member's speech, and it was great. Also, I must say that his mother is a very good cook, so a shout-out to Helen out there.

We have the GST rebate, which the Liberals call, in a gimmicky way, the “grocery rebate”, but is not the real solution to making life more affordable getting control of this government's out-of-control spending, because the more this government spends, the more life gets unaffordable for Canadians?

[Chris Lewis, Conservative, Essex, ON]

Mr. Speaker, I thank my hon. colleague, and I am sure mom is watching tonight. She makes excellent chocolate chip cookies.

This is all about, and can only be about, a vision for the future. Everything we do today in the House has to ensure that life is more affordable and that spending is reined in. However, that same spending that we are doing is enabling and allowing our young men and women in the workforce to go forward to start their own lives.

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

Mr. Speaker, I think that Bill C-241 would have fit very neatly in Bill C-47, the budget implementation act. There are many sections in the over 429 pages of Bill C-47, but there is one that goes directly to the issue that the hon. member has put forward in his private member's bill, which is a tax discount on tradespeople's tools. I wonder if the member saw that section and if he sees it as encouragement that perhaps the Senate, like the House, will pass Bill C-241.

[Chris Lewis, Conservative, Essex, ON]

Mr. Speaker, yes, I certainly have seen it, and I am very much aware of the $5,000 tool tax credit. It is a great start, but it does not go far enough.

[The Deputy Speaker, Chris d'Entremont]

Before we move on, I just want to remind members that when they are banging on their desk it does transmit into the microphone, and those who are doing the interpretation have a hard time with that sometimes.

Continuing debate, the hon. member for Moose Jaw—Lake Centre—Lanigan.

[Fraser Tolmie, Conservative, Moose Jaw—Lake Centre—Lanigan, SK]

Mr. Speaker, it is an honour to stand in this House representing the great hard-working people of Moose Jaw—Lake Centre—Lanigan.

As parliamentarians, we sometimes have to deal with unpleasant situations, like today, when unfortunately I have to critique the Liberal government's latest inflationary budget. Let me state the dismal facts that confront Canadians. This budget is set to increase the national debt to a record of $1.3 trillion. The interest payments alone on this debt will reach $50 billion, which is $10 billion more than Canada spends on national defence.

The government's revenue, or taxes on Canadians, has nearly doubled since the Liberals took office eight years ago. In other words, the finance minister has managed to create a budget with both record revenue and record deficits. This record spending will only throw gasoline on the inflationary fire that Canadians are already struggling with. It will not help people who are struggling to get by.

Our party had three demands of this budget, none of which have been met. First, we wanted to help Canadians bring home better paycheques with lower taxes and for the government to scrap the carbon tax. Instead, the Liberals tripled down on higher taxes by tripling their carbon tax earlier this month.

As the PBO reported, this tax will cost the average family far more than what they get back in rebates. Here is the simple equation. In Saskatchewan, the average household will spend an additional $410 this year beyond the $1,781 they get back. Let me say that again. In order to get $1,781 in rebates, they will need to spend $2,191. I have to ask if this is the new math kids are doing in school, because it does not work.

Let me state the facts. The government is putting a price on people with this carbon tax. Liberal inflationary spending has also caused the price of food and groceries to skyrocket. One in five Canadians is skipping meals. People are going to food banks who have never gone before. We are blessed to live in a country with an abundance of natural resources and agricultural goods, and this should never happen.

“Canada's Food Price Report 2023” predicts that a family of four will spend over $1,000 more on food this year. That is nearly $600 more than the grocery rebate announced in this budget. Here is the equation: spend $1,000 and get $400 back. It is bad math.

Let me be clear. Not everyone qualifies for this rebate; most do not. Add to the equation I just shared that a large majority of Canadians will continue to struggle with the cost of food, along with the ever-rising carbon tax, with no help from the government. This compounds the cost of living crisis all Canadians are facing. This is after yet another hike in payroll taxes. Overall, the average Canadian will see another $305 deducted from their pay. They take home less and pay more.

Canadians are slowly getting their pockets picked by the Liberal government. The government's grocery rebate is simply giving money back to Canadians that has already been clawed away from them with tax hikes. It will not solve the cost of living crisis. The government is forcing Canadians to be dependant on it. It taxes them and gives them rebates when it sees fit, instead of trusting Canadians with their own hard-earned money.

Conservatives demanded that the government end inflationary debt and deficits that drive up inflation and interest rates. Obviously, this condition was not met, and I would have been absolutely stunned if it had been. After all, the Prime Minister has added more debt than all other prime ministers combined and has no plan to balance the budget and control his inflationary deficits.

Our national debt this year is projected to reach $1.2 trillion. To put that in perspective, that is nearly $81,000 of debt per household. The fall economic statement tabled just a few months ago projected a $4.5-billion surplus in 2027-28. Now that is all gone, with more massive deficits years into the future.

In last year's budget, the finance minister said that Canada's debt-to-GDP ratio was her fiscal anchor and that this number must decline for Canada's finances to be sustainable. She said:

...let me be very clear: We are absolutely determined that our debt-to-GDP ratio must continue to decline. Our deficits must continue to be reduced. The pandemic debt we incurred to keep Canadians safe and solvent must—and will—be paid down.

This is our fiscal anchor. This is a line we shall not cross. It will ensure that our finances remain sustainable.

According to this budget, our debt-to-GDP ratio is set to increase from 42.4% to 43.4% this year. The finance minister herself knows that her inflationary debt and deficits are unsustainable. Let us relate this to a household budget in which someone is putting tens of thousands of dollars each year on their credit cards while only paying the minimum amount. We all know this is unsustainable, and this is happening year after year. We cannot borrow our way out of debt. We cannot spend our way out of debt.

Conservatives' third demand was to remove government gatekeepers to free up land and speed up building permits to help build homes people can afford. The dream of home ownership for young and new Canadians under the government has died. Nine in 10 people who do not own a home say they never will. Over the past eight years, the down payment needed to buy a home has doubled. The average monthly mortgage and rent payments have nearly doubled in the same time. What used to cost $1,400 eight years ago is now over $3,000.

When the government took office, someone needed just 39% of their average paycheque to make monthly payments on the average house. Today, that has risen to 62%. We should remember that on top of that 62%, we are still facing the cost of living crisis, with the cost of groceries skyrocketing and the carbon tax increasing the cost of everything. Things are more expensive and Canadians are taking home less.

Let us talk about what this budget has, or rather does not have, for Saskatchewan. If we look through the document, Saskatchewan is mentioned only five times, and where it is mentioned is in paragraphs bragging about announcements made as far back as the summer of 2022 and some with little or no involvement of the federal government at all.

Our agriculture industry is barely mentioned as well, although this is hardly surprising with our current minister's abysmal track record in supporting our agriculture producers. What our agriculture sector needs most is relief from the punitive carbon tax. If the government was not so focused on trying to impress its European friends, it would know that our farmers are already tremendous stewards of the environment. Forcing them to pay obscene amounts in carbon tax means that they are less able to spend on needed new equipment that would lower their carbon footprint.

Thankfully, my friend from Huron—Bruce is working to fix that. His bill, Bill C-234, has passed the House, despite opposition from the government and the agriculture minister, and it is now making its way through the Senate. I pray that common sense will prevail and our farmers will see tax relief soon.

This budget has failed to do anything to help Canadians. It has failed those who are struggling with higher taxes and inflation. It has failed those who want to some day buy a home. It has failed our agriculture sector. It has failed Saskatchewan, and it has failed Canada. The cost of living crisis is real and it is hurting Canadians. The price of gas in Moose Jaw has risen over $1.60 after the government tripled its inflationary tax. This is not an environmental plan; it is a tax plan. The Prime Minister has said that he has put a price on pollution, but the fact is that he has put a price on people.

This is a bad budget, and I will not be supporting it.

[Chad Collins, Liberal, Hamilton East—Stoney Creek, ON]

Mr. Speaker, as to this theme of gatekeepers holding up housing, we know that the housing supply is controlled by municipalities and provinces. What the member and other members who have talked in the House this evening and other days as we have debated the budget have neglected to talk about is affordable housing. I know that our government, as I outlined earlier tonight, has a number of programs that have helped not just housing issues and homelessness but providing affordable housing in municipalities across Canada.

Can I ask the member why consistently Conservatives get up and talk about housing and housing supply but neglect to talk about affordable housing investments and why they are so averse to supporting any program that has to support housing providers who are assisting with social housing units?

[Fraser Tolmie, Conservative, Moose Jaw—Lake Centre—Lanigan, SK]

Mr. Speaker, I was the mayor of Moose Jaw. The biggest challenge that I faced while the Liberal government was in power was accessing infrastructure dollars to help my community grow. Anything that the Liberals have touched has created problems and this budget does not help small communities like the city of Moose Jaw or communities in my riding.

[Doug Shipley, Conservative, Barrie—Springwater—Oro-Medonte, ON]

Mr. Speaker, my colleague mentioned a little bit in his speech about how much Canadians are struggling. I am hearing that in my own riding. I would like him to maybe talk a little bit about his area. I know that for the residents of Barrie—Springwater—Oro-Medonte that our food bank is getting overwhelmed. Recently, I had discussions with the executive director of the Barrie food bank who told me that many residents who were once good donors to the food bank are now actually going in and having to use the food bank, which is just a terrible situation.

Maybe he could tell me what is going on in his area of Canada if that is a similar situation or how it is.

[Fraser Tolmie, Conservative, Moose Jaw—Lake Centre—Lanigan, SK]

Mr. Speaker, I know that my hon. colleague and I have a shared heritage in history, in being part of municipalities and supporting municipalities.

I have seen a rise in those using food banks in my community. It has been challenging. The way that we have tried to offset that has been to actually create jobs to attract people. The challenge that municipalities face with the oversight of the federal government makes it very difficult. That is a challenge that we are facing. That is because the Liberal government's policies are failing the people of our communities and raising the cost of living, which makes people need the food banks, disappointingly.