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

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, I was not here during the Harper years, so it is always great to hear some of the stories of the glory years of Canada. I know that Alberta flourished under those years. I know that Conservatives have worked hard to bring down taxes all across the country. I am wondering if he has any other good stories about the Harper years of bringing down taxes.

[Blaine Calkins, Conservative, Red Deer—Lacombe, AB]

Madam Speaker, I remember writing an op-ed, after, I think, we had reduced taxes 160 times. We reduced taxes for individuals. We reduced taxes for businesses. We reduced taxes virtually across the board. We reduced the GST from 7% to 6% to 5%.

I wrote an op-ed in the Red Deer Advocate and somebody wrote back saying, “Sure, you did. Please list these 160 taxes.” I did. I wrote a letter back to the Red Deer Advocate. It took so many words for me to list all of the taxes the previous Conservative government had cut that I actually got into a fight with the folks at the Red Deer Advocate. They did not want to print the entire list of 160 different tax cuts, so the Red Deer Advocate and I finally agreed that in my response they would put a link to a website that contained all of the information that made life better for everybody in this country.

[Lindsay Mathyssen, NDP, London—Fanshawe, ON]

Madam Speaker, I am reminded of some of the “wonderful”, and I put that in air quotes, things that Harper did and it reminds me of all of the incredible people they say they supported, but what about seniors? What about when their OAS, their GIS and their pensions were cut, when they had to rely upon OAS only at the age of 67 instead of 65? What about those people? Maybe he should talk about seniors.

[Blaine Calkins, Conservative, Red Deer—Lacombe, AB]

Madam Speaker, my colleague has asked a question about a topic that is near and dear to my heart.

The riding of every single member of Parliament in this place has a community of seniors in it. The seniors in my constituency were, by and large, very happy because they had income splitting. They had a tax-free savings account they could have moved their money into that was $10,000 a year and moving up, but has been clawed back.

We moved the age they would have to withdraw money from their RRSPs or LIRAs. Seniors who did not have to make those withdrawals could keep their savings a little longer. Their purchasing power when Stephen Harper was prime minister was so good that they did not even need to go into their RRSPs and LIRAs at the rate they need to today.

That is what our record was when Conservatives were in government and it is a far cry from the government's record today.

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, it is great to be able to follow the speech from the member for Red Deer—Lacombe, who is one of my mentors in this place and one of the first members of Parliament I ever met.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

That's scary.

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, the Liberal member across the way is saying that is scary. I am not sure who his mentor is, but I assure him the member for Red Deer—Lacombe has been a great mentor to me in this place, and I want to thank him for that.

I do not say this often, but the Liberals have got something right in this budget. Members might be surprised to hear that from me. I hope the people at home will stay on to listen a bit longer to my speech, because the Liberals got something right on page 92. If one checks out the budget booklet that was handed out in this place, page 92 mentions “Getting Major Projects Done”. I cannot agree more with that.

This country has a deficit of major projects getting built. Under Stephen Harper, under the Conservatives, there was a great focus on developing our natural resources, on building things and on being a country that made things, built things, got our resources to market, that ensured our grain was moving on trains, all these kinds of things.

The Liberals are finally admitting in the latest budget that this is a country that cannot get things built and they are going to need to pay special attention to getting major projects built. A case in point is the Trans Mountain pipeline, a pipeline that was approved under a Conservative government. It is a pipeline that was ready to be built. A private company was going to use its own money to build it. The Liberal government came along and said it would buy it, so it bought the pipeline for $6 billion and figured it would cost another $6 billion to build it. We are now at over $30 billion spent and that pipeline is not built. This is a case in point that the Liberals cannot build major projects.

We have seen over 15 different pipeline projects and LNG projects that were ready to be built and going through the approval process back in 2015 when Conservatives were in government all disappear off the books one by one as companies took their money and looked elsewhere.

In my own riding of Peace River—Westlock in northern Alberta, the Carmon Creek project was a major oil sands development by Shell. It was a $5-billion project, if my memory serves me well. Shell, in 2015, had already spent $2 billion on that project and cancelled it. It walked away from the $2 billion it spent in northern Alberta, took the rest of the money and invested it in a new project. It was fascinating to watch. A week after it cancelled the Carmon Creek project, it announced it was pursuing an oil development project in Kazakhstan.

That just goes to show the world noticed Canada was not open for business. Since then we have seen a dramatic reduction in the production of all the things Canada produces.

I want to point out the way Liberals think. It is an interesting way of dealing with things. Their measure of success is how much money they spend on things. It sounds good. I get it. The Liberals will say they spent a certain amount of money on something. Especially when it is in the billions of dollars, one thinks that if that much money was spent, it is great, but what they never reference is what we get for that.

A case in point brings me back to the Trans Mountain pipeline again. That pipeline was going to be built by private money with no money from the government. The Liberal government bought the pipeline and is now spending taxpayers' money to build that pipeline. The money that was spent there is not a success at all. We could have had that pipeline built in Canada by a private company that would be paying tax revenue to Canada. The amount of money the government has paid to build pipelines in this country is not a success. No matter how big the number is, it is never going to be a success. It uses that for a whole host of different things.

When we point out to the Liberals that our border is not secure, they say they are spending more money than the Conservatives ever did on security. It is a fascinating thing that the border used to be much more secure. We did not have problems with people running across the border when the Conservatives were in power. When the Liberals came to power, that became a problem. They have spent more money on border security and have less of a secure border. That is not success. It is paying more and getting less. That is the worst.

I once made a speech in this place about what kind of car we are buying. The Liberals will tell us that they spent x amount of dollars or lots of money buying a particular car, but they never tell us what kind of car they bought. If they bought a Rolls-Royce for that kind of money, we might say “Oh, good job”, but if they bought a K-car, we would say “Oh, we are getting ripped off here.” They never tell us what kind of car. They never want to talk about that side of the equation. That is really what we are after here.

We have also seen record 40-year highs in inflation. I want to note that the member for Winnipeg North was saying that since this budget was introduced, inflation has gone down. If we are driving away from town at 100 kilometres an hour and we slow down to 80 kilometres an hour, we are still moving away from town. The inflation rate is like the speed we are going at. Therefore, when the member says that the rate of inflation has slowed down, that is great, but the inflation would actually have to go negative for a time in order for us to return and get the prices of things back to what they were two years ago. We would have to go to a negative inflation rate. Therefore, when they say that the inflation went from 6% or 9% down to 4% or 5%, it is great that the inflation is heading in the right direction, but it actually has to go negative for a time before we are going to get the prices of things going back.

If we want to head back to town, we actually have to stop, get to zero kilometres an hour, turn around and head in the other direction. It is quite misleading when the Liberals say the inflation is going down. The inflation is the speed of things or the rate of things; it is not the direction in which we are going. We need to turn the inflation around. We need to ensure that Canadians' paycheques can buy the things that Canadians need to live. Money is the measure of things and not necessarily the value of things. Probably the fundamental difference between Liberals and Conservatives is our view of money.

I also want to talk a bit about the carbon tax and its inflationary impacts on Canadians. I have talked to folks from across the country, and particularly in my riding, about how the carbon tax is just killing everybody's ability to get to work, buy groceries and heat their homes. I talked to people at the big lumber production facilities in my area, and the amount of carbon tax they pay in a single month is just astounding. Some of these facilities use a lot of electricity, and the carbon tax on that is astronomical. Therefore, when the Liberals say that most Canadians are getting back more than they pay, that is not true. Even if that were true, still the major industries that we deal with in this country are paying the carbon tax on electricity that our competitor countries that are producing the same products are not. We are importing those products across the border without charging that carbon tax on them. We are putting ourselves at a massive disadvantage.

Finally, I want to talk a bit about the strike that is happening right now. The Liberal government has increased the public service dramatically. It nearly doubled the cost of the public service over that last eight years. Never before have we seen such a big strike in Canadian history. We have never had the public service go on strike like this before, so we are very concerned about the fact that the government would spend so much more money on the public service and yet still continue to get a strike out of the deal. We need to support our public servants. We need to back them up. We need to not use them as fodder for political scandals that happen in this place. We have seen, over and over again, that when the Prime Minister runs into trouble with his own ethical scandals he throws some public servant under the bus and skates away from the issue.

Therefore, we will be opposing this budget. We will be putting forward a Conservative vision of Canada and we look forward to facing the Canadian public in the next election.

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

Madam Speaker, it is no surprise that the member is voting against the budget. We knew that even before the budget was produced, because that is what the Conservatives said they would do.

It seems that the later it gets, the more the Conservatives are trying to rewrite history into this Harper wonder world of reality that did not exist. The member who spoke before him, his mentor, indicated that the Harper government signed more trade agreements, which is just not true. No government in the history of Canada has signed off on more trade agreements than this particular government. That is the fact.

Then we get the member saying that the Harper government invested in natural resources and the Conservatives built things. They did not even build an inch of pipeline going to coastlines. The Trans Mountain pipeline, which the member referenced, was completely collapsing. Then the member talked about LNG. In one of the biggest agreements with the private sector and government sector, working with the NDP in the Province of British Columbia and the national government, we have LNG in B.C. I wonder if the member wants to rewrite this, and what else he has to say.

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, I had many more things to say, and one of the other areas I wanted to talk about was the crime rates in this country. Under Stephen Harper, the crime rates had fallen to historic lows. Violent crime was down to places it had never been before. If we look at graphs of violent crime, there is a distinct downward trend until 2015 and since then it has gone exponentially up.

After eight years of this Liberal government, Canadians do not feel safe on their own streets.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Madam Speaker, I came in halfway through the member's speech. He was referring to this mythical time in Canada when there were manufacturing, jobs and value added. I could not understand what he was talking about until I realized he was talking about the period of the Harper regime.

I was there and saw the softwood lumber sellout and with all of the related sellouts of the Harper regime, how manufacturing collapsed in this country. British Columbia went from having a vibrant manufacturing industry to raw log exports. We saw minerals that were transformed before the Harper regime becoming exports of raw minerals. There was the export of raw bitumen. We saw health care being slashed and cut. We saw seniors being forced to work years longer in hard, physical labour because the Harper regime decided people could not retire at 65 anymore.

My question is very simple. Why are Conservatives so delusional about the years of the Harper regime?

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, I want to point out that currently in northern British Columbia, logging companies are shutting down mills. Under the Liberal government, logging cannot continue in this country. It also has a lot to do with the NDP government, which is a do nothing—

[Peter Julian, NDP, New Westminster—Burnaby, BC]

It has the best economy in the country, the best job creation—

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

—make sure nothing is happening in this country, make sure that our natural resources do not get developed, make sure—

[The Assistant Deputy Speaker, Carol Hughes]

The hon. member for New Westminster—Burnaby had an opportunity to speak. There might be another opportunity to ask another question, so I would ask him to hold onto any questions he may have.

The hon. member for Peace River—Westlock.

[Arnold Viersen, Conservative, Peace River—Westlock, AB]

Madam Speaker, I want to point out that under an NDP government, sawmills in northern British Columbia are being shut down and the Liberal-NDP coalition seems to be fine with that.