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.

Sitting Resumed

[Arif Virani, Liberal, Parliamentary Secretary to the Minister of International Trade]

Madam Speaker, what is important about what was outlined by the member opposite in his statement is that concerns about mental health are equally shared across all parties. However, what was not mentioned in the comments referenced by the member opposite is that part of what this budget includes is a formalization of an agreement that includes $190 billion in funding for health care and—

[The Assistant Deputy Speaker, Carol Hughes]

One moment please. The hon. member's phone is right by the microphone and is causing problems for interpretation. I want to remind members to make sure their phones are not near the microphones or sitting on their desk vibrating while they are trying to make a speech.

The hon. parliamentary secretary.

[Arif Virani, Liberal, Parkdale—High Park, ON]

Madam Speaker, what I was saying is that the funding agreement with respect to health care is about $190 billion over the next 10 years. It is approximately $46 billion of new funding. One of the aspects of that funding includes certain conditional priorities, and one of those priorities is exactly what the member was referencing: access to timely, equitable and quality mental health, substance use and addiction services. I would just point that out, to flesh out the record in terms of the context of this debate.

The member's party is steadfastly committed to voting against this budget. This budget includes $158.4 million over three years to support the implementation and operation of a 988 number that would be a suicide hotline in this country, which would serve the mental health needs of Canadians. Does the member seek to revise his voting position in that regard?

[Mike Lake, Conservative, Edmonton—Wetaskiwin, AB]

Madam Speaker, I can assure the member that, if he carves out that particular element and removes the $60 billion in new spending; if he removes the more than $40 billion in deficit spending, which this country cannot afford right now and which is driving up the cost of everything, and we see the devastating results of that; and if the member wants to go back and say that he thinks they should carve out the 988 suicide prevention hotline, I would be very happy to support it.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Madam Speaker, I have to say I would be hesitant to accept that the Conservative Party would support that carve-out, only because of the shenanigans that the Conservatives have gotten up to in the last two days, during which they have not let anything be passed. They have not even let us have a debate on wildfires, which is so urgently needed.

However, I want to agree with my colleague on one thing in his speech. I will give Stephen Harper credit for one thing when he was the prime minister of this country: He did tell us who he was, when he was going to cut things and how he was going to decimate the charitable sector, the foreign aid and all of those things. He made it very clear he was going to do those things, and then he did them. However, the current Conservative opposition party refuses to tell us what the Conservatives would cut. The member refuses to tell us which things in this budget he would cut. Is it dental care? Is it housing? Is it health care? Is it a futures economy? Which one of those things would the member cut?

[Mike Lake, Conservative, Edmonton—Wetaskiwin, AB]

Madam Speaker, let me say first that, soon enough, the member will be able to refer to us as the Conservative government and she will not be spreading misinformation.

I have heard the New Democrats talk about the Harper era during the whole debate tonight, and here are a couple of things from the Harper era. The member was wrong on most of her facts, but the reality is that, during the Harper era, there were a few things we did promise and deliver. We promised regular increases. In fact, almost every single year, we increased spending on the Canada health transfer by six per cent. Members would not know that by listening to Liberal talking points.

Something that clearly differentiates the current Liberal government's approach from ours is that when we dealt with a global economic meltdown, a part of that, every step of the way, was a road map to get back to a balanced budget, which we delivered in 2015. We have not seen one since.

[Nathalie Sinclair-Desgagné, Bloc, Terrebonne, QC]

Madam Speaker, I will quickly ask my colleague my question.

While the government is currently lending Trans Mountain $3 billion, which aligns with the Conservative Party's loyalties to fossil fuels, the Conservative Party has been droning on ad nauseam for months about the need for fiscal restraint.

How does it manage to reconcile the two?

[Mike Lake, Conservative, Edmonton—Wetaskiwin, AB]

Madam Speaker, the hon. member and I probably have very different positions on oil and gas and on pipelines. However, one thing we agree on is that there was no need for the federal government to own the Trans Mountain pipeline. In our view, of course, the private sector should have been able to build that pipeline. Quite frankly, it is ridiculous not only that the government got itself into the situation where it had to buy a pipeline but also that the pipeline has gone tens of billions of dollars over budget, which is an absolute travesty.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Madam Speaker, of course, it always a delight to stand in this place representing the incredible constituents of Edmonton Strathcona.

This is the first day I have been in the House since the Alberta election, and I did want to send my congratulations to Rachel Notley. Of course, it was not the outcome we wanted, but I think it is important for all of us in this place to recognize the significant wins in Alberta. In Alberta, we elected the very first Black woman as an MLA. We elected the very first indigenous woman as an MLA. We elected members in Sherwood Park. We elected members in every seat in Edmonton and in so many more seats in Calgary. Almost every urban seat in Alberta went to the NDP, including seats that had been held by ministers and that flipped over to the NDP. It is something I think Rachel Notley, and all Albertans, should be extremely proud of.

There are things on which we have more work to do. I am not very proud of the fact that Albertans elected a member who compared trans children to feces. I am not very proud that a Conservative with those views was elected. It is appalling and disgusting during Pride month. However, there is work to do, and we will continue to do that work. However, this is not actually why I am here tonight, but I did want to raise that, because, frankly, some of those things are indicative of the changing political landscape in Alberta and the belief of Albertans in the importance of taking care of each other, and I think that is very important.

What we are actually here to talk about is the budget implementation act, and I want to talk a little bit about why this is so important and why I am supporting it. This is not a perfect piece of legislation. This is not a perfect budget. This is not the budget I would have written. However, I am so proud to be part of the New Democratic Party, which pushed for some of the things that are in this budget, and I am going to outline a few of those things.

In Edmonton Strathcona and across the country, families are struggling with the cost of life, with affordability. We cannot go into grocery stores and communities and talk to people on their doorsteps without them telling us about how difficult this is, how challenging it is for them, how difficult it is to buy food, to pay their rent, to find housing, to be able to pay for their lives and to be able to thrive in their communities.

As a parliamentarian, my primary job is actually to make life better for Canadians and my constituents and to find ways to support them. I cannot tell members how proud I am that dental care is something that Canadians are going to have access to when the bill is passed, and not just for children, but for everyone under 18, people living with disabilities and seniors. Oh my goodness, seniors in this country will have access to dental care, which is something that should have been in place decades ago. However, I am just so proud that I get to be part of the New Democratic Party, which pushed for this happen in 2023.

We have talked about the GST rebate in the House, which is that added help that so many families need. I will agree with other members who have raised this; I would like us to live in a country where that is not necessary, but right now, the reality is that there are Canadians who need that extra help, who need that extra piece to get them through. If we can provide that support to Canadians at this moment, when affordability is so challenging, why would we not do that?

On urban, rural and northern indigenous housing, I learned so much from my colleague from Iqaluit, the member for Nunavut. She is such a champion in the House, and she is a person who speaks so strongly for her constituents. She has made it very clear that there is not enough money for the need in northern indigenous communities. However, I will say that this budget implementation act is important, and it is important that New Democrats recognize it and recognize that our job is going to be to continue to push the government to do more, continue to push the government to make sure that rural, urban and northern indigenous communities have the funding they need for adequate housing. We would not accept less in any other communities, and we should not accept it in indigenous communities.

I am proud of what we have done for students. Do members know what I am really proud of? I am proud that there is legislation that will prevent scabs from being used by corporations. That is important. That is important for workers, so that workers know that they can actually work, that they can actually negotiate, that they can go to the negotiation table with their employers and get a fair deal. That is vital to workers. It is in the bill, and I am so proud of the member for Rosemont—La Petite-Patrie for his work on making sure this happened.

Of course, there are many things in this bill, but the other thing I am extremely proud of is the investment in a future-facing economy. The member for Timmins—James Bay has done so much work, but, more importantly, workers in Alberta have done so much work. Workers in Alberta have been calling for this investment in them. I have said this many times in this place. I come from a line of oil and gas workers. My dad was a trucker and my dad worked in the oil fields. He worked in Alaska and in Alberta. My brothers work in the oil and gas sector. My husband works in the oil and gas sector. I recognize what that sector has done for Canada. I also speak to people in my constituency. They want assurances that there is a future for them, for their children and for their families, and that there are going to be jobs for them, that there is going to be a place for them in a futures economy. If we do not have investment in Alberta, that is not going to happen. I am thrilled that this is here. I am thrilled that this is being led by Alberta workers.

I will finish today by saying how ashamed I am of some other members of the House from Alberta, how ashamed I am that some of the members have done everything they can to stop the processes of this Parliament going forward. The leader of the official opposition has benefited from a publicly funded health and dental care plan for over 20 years. Every one of us in the House benefits from dental care and a health care plan, but the Leader of the Opposition started today by proclaiming that he will use every procedural trick in the book to stop hard-working families from accessing desperately needed dental care. That is shameful, when seniors, people living with disabilities and children, his children, have access to dental care, and when he has access to dental care. The 25 New Democrats in this place have done more for Canadians in this Parliament than the 115 Conservatives have. I would ask them to tell me one thing they have delivered for Canadians, one thing they have been able to deliver. All they do is come here and obstruct.

I, for one, want to work to make this country better for Canadians. I want to make sure this world is better for everyone, so when I come to this place, I look around this room and think of who I can work with. How can I get things done? What can I do to make sure that life is better for my constituents? That is my job. That is why I come here. Every member of this 25-member caucus does that. That is why Canadians are getting dental care. That is why Canadians are getting housing support. That is why Canadians are getting the grocery rebate. It is not because the Conservatives are throwing shenanigans all over the place; it is not because they are making a mockery of Parliament. We are allowing things to get done, and I am so proud of that.

We talked about Harper a lot tonight, and I will say again that he did tell people when he was going to cut things. He did tell us when he was going to destroy our social safety net. The current opposition refuses to tell us when it is going to do that.

I will say it again: This bill is not perfect. There are things I would like to change in this bill, but there are more than enough things in this bill that are going to help Canadians, help with the affordability crisis and help people who are struggling in our country right now.

I will come into this place every single day ready to work and to do more and more to get the help for Canadians, and I certainly hope the Conservatives stop their shenanigans and get on board.

[Arif Virani, Liberal, Parliamentary Secretary to the Minister of International Trade]

Madam Speaker, the member opposite started her speech by acknowledging what just transpired with the provincial election in Alberta. I want to turn to that for a moment. She acknowledged some landmarks being achieved in terms of the first female, Black member of the provincial legislature in Alberta, which I believe is something she mentioned. That is worth applauding.

I wanted to draw her attention to aspects of the budget. She outlined a lot of what is in the budget. There is a lot in there. Specifically, there are references to funding and supports to deal with some of the challenging divisions that we continue to see in Canadian society. The budget includes $25 million for supporting Black Canadian communities initiative, which is about empowering Black organizations. Another $25 million will go to supporting the anti-racism strategy and dealing with some of the pernicious issues that relate to anti-indigenous racism, anti-Semitism and Islamophobia.

In the wake of the almost two-year anniversary of the Afzaal family being killed in London, Ontario, could she comment on the equity initiatives in the budget and her position on them?

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Madam Speaker, anything that we can do to help with some of those equity initiatives is very important. I have a bit of a concern. For example, one of the things brought forward in this budget is the recognition of the need for a national plan for murdered and missing indigenous women and girls.

I would also say that the government has promised money since 2019 and has not followed through with spending. That is my biggest concern with the Liberal government. It has the ability to say the right things, but it does not do the hard work. It does not do the work necessary to implement things, to spend the money and to get the programs out to the people who need them the most. I feel that the role of the New Democratic Party is to hold the government's feet to the fire.

[Greg McLean, Conservative, Calgary Centre, AB]

Madam Speaker, I welcome my colleague back to the House after the time she spent in Alberta during the provincial election.

Let me ask her something. She has thrown a whole bunch of shame around the House. At the same time, the government has presented a budget that is plunging Canada further into debt, inflation and uncertainty as far as what Canadians can expect their hard-earned dollars to buy going forward and how much they are going to pay in taxes. We also have to balance the fact that we are going to have to impose further taxes on the next generation.

How does she balance the shame against the shame she is foisting upon the next generation?

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

Before I give the floor back to the hon. member for Edmonton Strathcona, I will just remind the hon. member that we do not mention if people are or are not in the House, directly or indirectly.

The hon. member for Edmonton Strathcona.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Madam Speaker, to be clear, I was only throwing shame at one party in the House of Commons. I was not passing it around equally.

I have children; I have teenagers. One of the things I want desperately is for them to want to stay in Alberta. I want them to want to raise their families in Alberta. I want Alberta to have a strong economy, a strong health care system, a strong education system and a strong system that makes our communities thrive.

Frankly, I think this budget does so much more to help people with affordability issues. It does so much more to help Canadians than the Conservatives asking the Speaker to read 900 amendments into the record today.

[Claude DeBellefeuille, Bloc, Salaberry—Suroît, QC]

Madam Speaker, I want to congratulate my colleague on her speech. Anyone can see how passionate she is and how much she cares about her constituents.

I was also glad to hear her say that, even though the election in Alberta did not necessarily go the way she would have liked, she still respects the democracy that was expressed in Alberta. They elected a premier who, while not her choice, was nonetheless democratically elected by Albertans. That is good, because the Bloc Québécois believes that it is important to respect democracy, as well as the authority and jurisdiction of the Quebec National Assembly and the legislative assemblies of the other provinces. Alberta's democracy has spoken.

I would like to ask my colleague a question. Governments express their priorities through the budget choices they make. I am having trouble understanding something, and I hope she can explain it to me. How can she support a budget that contains no measures to support seniors, no increase in the OAS benefits for seniors aged 65 and over?

The government is creating two classes of seniors. By supporting the budget, my colleague is endorsing the idea that seniors under 75 do not need assistance.