Bill C-59 (Historical)

Fall Economic Statement Implementation Act, 2023

An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and 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) limiting the deductibility of net interest and financing expenses by certain corporations and trusts, consistent with certain Organisation for Economic Co-operation and Development and the Group of Twenty Base Erosion and Profit Shifting project recommendations;
(b) implementing hybrid mismatch rules consistent with the Organisation for Economic Co-operation and Development and the Group of Twenty Base Erosion and Profit Shifting project recommendations regarding cross-border tax avoidance structures that exploit differences in the income tax laws of two or more countries to produce “deduction/non-inclusion mismatches”;
(c) allowing expenditures incurred in the exploration and development of all lithium to qualify as Canadian exploration expenses and Canadian development expenses;
(d) ensuring that only genuine intergenerational business transfers are excluded from the anti-surplus stripping rule in section 84.1 of the Income Tax Act ;
(e) denying the dividend received deduction for dividends received by Canadian financial institutions on certain shares that are held as mark-to-market property;
(f) increasing the rate of the rural supplement for Climate Action Incentive payments (CAIP) from 10% to 20% for the 2023 and subsequent taxation years as well as referencing the 2016 census data for the purposes of the CAIP rural supplement eligibility for the 2023 and 2024 taxation years;
(g) providing a refundable investment tax credit to qualifying businesses for eligible carbon capture, utilization and storage equipment;
(h) providing a refundable investment tax credit to qualifying businesses for eligible clean technology equipment;
(i) introducing, under certain circumstances, labour requirements in relation to the new refundable investment tax credits for eligible carbon capture, utilization and storage equipment as well as eligible clean technology equipment;
(j) removing the requirement that credit unions derive no more than 10% of their revenue from sources other than certain specified sources;
(k) permitting a qualifying family member to acquire rights as successor of a holder of a Registered Disability Savings Plan following the death of that plan’s last remaining holder who was also a qualifying family member;
(l) implementing consequential changes of a technical nature to facilitate the operation of the existing rules for First Home Savings Accounts;
(m) introducing a tax of 2% on the net value of equity repurchases by certain Canadian corporations, trusts and partnerships whose equity is listed on a designated stock exchange;
(n) exempting certain fees from the refundable tax applicable to contributions under retirement compensation arrangements;
(o) introducing a technical amendment to the provision that authorizes the sharing of taxpayer information for the purposes of the Canadian Dental Care Plan;
(p) implementing a number of amendments to the general anti-avoidance rule (GAAR) as well as introducing a new penalty applicable to transactions subject to the GAAR and extending the normal reassessment period for the GAAR by three years in certain circumstances;
(q) facilitating the creation of employee ownership trusts;
(r) introducing specific anti-avoidance rules in relation to corporations referred to as substantive CCPCs; and
(s) extending the phase-out by three years, and expanding the eligible activities, in relation to the reduced tax rates for certain zero-emission technology manufacturers.
It also makes related and consequential amendments to the Excise Tax Act and the Excise Act, 2001 .
Part 2 enacts the Digital Services Tax Act and its regulations. That Act provides for the implementation of an annual tax of 3% on certain types of digital services revenue earned by businesses that meet certain revenue thresholds. It sets out rules for the purposes of establishing liability for the tax and also sets out applicable reporting and filing requirements. To promote compliance with its provisions, that Act includes modern administration and enforcement provisions generally aligned with those found in other taxation statutes. Finally, this Part also makes related and consequential amendments to other texts to ensure proper implementation of the tax and cohesive and efficient administration by the Canada Revenue Agency.
Part 3 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by
(a) ensuring that an interest in a corporation that does not have its capital divided into shares is treated as a financial instrument for GST/HST purposes;
(b) ensuring that interest and dividend income from a closely related partnership is not included in the determination of whether a person is a de minimis financial institution for GST/HST purposes;
(c) ensuring that an election related to supplies made within a closely related group of persons that includes a financial institution may not be revoked on a retroactive basis without the permission of the Minister of National Revenue;
(d) making technical amendments to an election that allows electing members of a closely related group to treat certain supplies made between them as having been made for nil consideration;
(e) ensuring that certain supplies between the members of a closely related group are not inadvertently taxed under the imported taxable supply rules that apply to financial institutions;
(f) raising the income threshold for the requirement to file an information return by certain financial institutions;
(g) allowing up to seven years to assess the net tax adjustments owing by certain financial institutions in respect of the imported taxable supply rules;
(h) expanding the GST/HST exemption for services rendered to individuals by certain health care practitioners to include professional services rendered by psychotherapists and counselling therapists;
(i) providing relief in relation to the GST/HST treatment of payment card clearing services;
(j) allowing the joint venture election to be made in respect of the operation of a pipeline, rail terminal or truck terminal that is used for the transportation of oil, natural gas or related products;
(k) raising the input tax credit (ITC) documentation thresholds from $30 to $100 and from $150 to $500 and allowing billing agents to be treated as intermediaries for the purposes of the ITC information rules; and
(l) extending the 100% GST rebate in respect of new purpose-built rental housing to certain cooperative housing corporations.
It also implements an excise tax measure by creating a joint election mechanism to specify who is eligible to claim a rebate of excise tax for goods purchased by provinces for their own use.
Part 4 implements certain excise measures by
(a) allowing vaping product licensees to import packaged vaping products for stamping by the licensee and entry into the Canadian duty-paid market as of January 1, 2024;
(b) permitting all cannabis licensees to elect to remit excise duties on a quarterly rather than a monthly basis, starting from the quarter that began on April 1, 2023;
(c) amending the marking requirements for vaping products to ensure that the volume of the vaping substance is marked on the package;
(d) requiring that a person importing vaping products must be at least 18 years old; and
(e) introducing administrative penalties for certain infractions related to the vaping taxation framework.
Part 5 enacts and amends several Acts in order to implement various measures.
Subdivision A of Division 1 of Part 5 amends Subdivision A of Division 16 of Part 6 of the Budget Implementation Act, 2018, No. 1 to clarify the scope of certain non-financial activities in which federal ‚financial institutions may engage and to remove certain discrepancies between the English and French versions of that Act.
Subdivision B of Division 1 of Part 5 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to, among other things, permit federal financial institutions governed by those Acts to hold certain meetings by virtual means without having to obtain a court order and to permit voting during those meetings by virtual means.
Division 2 of Part 5 amends the Canada Labour Code to, among other things, provide a leave of absence of three days in the event of a pregnancy loss and modify certain provisions related to bereavement leave.
Division 3 of Part 5 enacts the Canada Water Agency Act . That Act establishes the Canada Water Agency, whose role is to assist the Minister of the Environment in exercising or performing that Minister’s powers, duties and functions in relation to fresh water. The Division also makes consequential amendments to other Acts.
Division 4 of Part 5 amends the Tobacco and Vaping Products Act to, among other things,
(a) authorize the making of regulations respecting fees or charges to be paid by tobacco and vaping product manufacturers for the purpose of recovering the costs incurred by His Majesty in right of Canada in relation to the carrying out of the purpose of that Act;
(b) provide for related administration and enforcement measures; and
(c) require information relating to the fees or charges to be made available to the public.
Division 5 of Part 5 amends the Canadian Payments Act to, among other things, provide that additional persons are entitled to be members of the Canadian Payments Association and clarify the composition of that Association’s Stakeholder Advisory Council.
Division 6 of Part 5 amends the Competition Act to, among other things,
(a) modernize the merger review regime, including by modifying certain notification rules, clarifying that Act’s application to labour markets, allowing the Competition Tribunal to consider the effect of changes in market share and the likelihood of coordination between competitors following a merger, extending the limitation period for mergers that were not the subject of a notification to the Commissioner of Competition and placing a temporary restraint on the completion of certain mergers until the Tribunal has disposed of any application for an interim order;
(b) improve the effectiveness of the provisions that address anti-competitive conduct, including by allowing the Commissioner to review the effects of past agreements and arrangements, ensuring that an order related to a refusal to deal may address a refusal to supply a means of diagnosis or repair and ensuring that representations of a product’s benefits for protecting or restoring the environment must be supported by adequate and proper tests and that representations of a business or business activity for protecting or restoring the environment must be supported by adequate and proper substantiation;
(c) strengthen the enforcement framework, including by creating new remedial orders, such as administrative monetary penalties, with respect to those collaborations that harm competition, by creating a civilly enforceable procedure to address non-compliance with certain provisions of that Act and by broadening the classes of persons who may bring private cases before the Tribunal and providing for the availability of monetary payments as a remedy in those cases; and
(d) provide for new procedures, such as the certification of agreements or arrangements related to protecting the environment and a remedial process for reprisal actions.
The Division also amends the Competition Tribunal Act to prevent the Competition Tribunal from awarding costs against His Majesty in right of Canada, except in specified circumstances.
Finally, the Division makes a consequential amendment to one other Act.
Division 7 of Part 5 amends the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act to exclude from their application prescribed public post-secondary educational institutions.
Subdivision A of Division 8 of Part 5 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,
(a) provide that, if a person or entity referred to in section 5 of that Act has reasonable grounds to suspect possible sanctions evasion, the relevant information is reported to the Financial Transactions and Reports Analysis Centre of Canada;
(b) add reporting requirements for persons and entities providing certain services in respect of private automatic banking machines;
(c) require declarations respecting money laundering, the financing of terrorist activities and sanctions evasion to be made in relation to the importation and exportation of goods; and
(d) authorize the Financial Transactions and Reports Analysis Centre of Canada to disclose designated information to the Department of the Environment and the Department of Fisheries and Oceans, subject to certain conditions.
It also amends the Budget Implementation Act, 2023, No. 1 in relation to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and makes consequential amendments to other Acts and a regulation.
Subdivision B of Division 8 of Part 5 amends the Criminal Code to, among other things,
(a) in certain circumstances, provide that a court may infer the knowledge or belief or recklessness required in relation to the offence of laundering proceeds of crime and specify that it is not necessary for the prosecutor to prove that the accused knew, believed they knew or was reckless as to the specific nature of the designated offence;
(b) remove, in the context of the special warrants and restraint order in relation to proceeds of crime, the requirement for the Attorney General to give an undertaking, as well as permit a judge to attach conditions to a special warrant for search and seizure of property that is proceeds of crime; and
(c) modify certain provisions relating to the production order for financial data to include elements specific to accounts associated with digital assets.
It also makes consequential amendments to the Seized Property Management Act and the Forfeited Property Sharing Regulations .
Division 9 of Part 5 retroactively amends section 42 of the Federal-Provincial Fiscal Arrangements Act to specify the payments about which information must be published on a Government of Canada website, as well as the information that must be published.
Division 10 of Part 5 amends the Public Sector Pension Investment Board Act to increase the number of directors in the Public Sector Pension Investment Board, as well as to provide for consultation with the portion of the National Joint Council of the Public Service of Canada that represents employees when certain candidates are included on the list for proposed appointment as directors.
Division 11 of Part 5 enacts the Department of Housing, Infrastructure and Communities Act , which establishes the Department of Housing, Infrastructure and Communities, confers on the Minister of Infrastructure and Communities various responsibilities relating to public infrastructure and confers on the Minister of Housing various responsibilities relating to housing and the reduction and prevention of homelessness. The Division also makes consequential amendments to other Acts and repeals the Canada Strategic Infrastructure Fund Act .
Division 12 of Part 5 amends the Employment Insurance Act to, among other things, create a benefit of 15 weeks for claimants who are carrying out responsibilities related to
(a) the placement with the claimant of one or more children for the purpose of adoption; or
(b) the arrival of one or more new-born children of the claimant into the claimant’s care, in the case where the person who will be giving or gave birth to the child or children is not, or is not intended to be, a parent of the child or children.
The Division also amends the Canada Labour Code to create a leave of absence of up to 16 weeks for an employee to carry out such responsibilities.

Fall Economic Statement Implementation Act, 2023

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, I thank the hon. member for his hyperbole. I do have a lot of respect for the member for Abbotsford. I have enjoyed many conversations with the hon. member, and I thank him for some of the contributions he has made, including on CETA and so forth. I would obviously disagree with the premise of his question. I do love wealth creation. I love job creation. I believe in forming and strengthening our social safety net, and that is what we have done as a government.

We made the choice to do the Canada child benefit, $10-a-day day care, the Canada workers benefit and a Canadian dental care plan. Those are choices I fully support. That is how one creates a strong economy and a strong social net, so that we lift all Canadians and we bring all Canadians forward, as we continue to make this country the best country in which to live, raise a family, invest and work.

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

Mr. Speaker, continuing on this theme of talking about the economy, I was recently at committee, and one of my Conservative colleagues asked what I felt was a really good question of the competition commissioner. He asked if the government has ever blocked a corporate merger in Canadian history. The answer was no.

Despite having this competition commissioner and having these ideas around the importance of competition and the importance of stamping out anti-competitive behaviour, not a single corporate merger has been blocked or denied by the federal government.

I would ask him why that is, when we know that corporate concentration and anti-competitive behaviour are two of the driving factors behind the affordability crisis we are seeing. We are seeing these monopolies and oligopolies that are gouging Canadians every single day. The government can put a stop to that. Why does it not?

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, the first thing I would like to point out to the hon. member for Skeena—Bulkley Valley is that we did, as a government, make the more than $70-million investment into Prince Rupert, into the water system and the infrastructure there. I know that I advocated for that. I know that he represents that riding. That was the city that I was born and raised in. Again, this is our government investing in infrastructure and in Canadians.

With regard to corporate concentration in Canada, there are many reasons why there is such a high degree of corporate concentration, of course, and we could have a great discussion on that front, but we did make changes to the efficiencies defence within the Competition Act. Those are the technical terms, where the Competition Bureau and the Competition Act will have much more teeth to block mergers and acquisitions or consolidations within the sector when they are not in the best interest of Canadian consumers.

[Vance Badawey, Liberal, Parliamentary Secretary to the Minister of Transport]

Mr. Speaker, last week, it was a pleasure to be in my hometown of Port Colborne, Ontario, along with the Prime Minister and the Premier of Ontario, to announce a $1.6-billion investment by Asahi Kasei, a company that is going to strengthen the Honda supply chain, not only in Ontario, but also across the country. This is a game-changer for the Niagara region, game-changer economically. It is putting people to work, as well as strengthening the Niagara Ports trade corridor.

My question to the member is with respect to supply chains. How do this investment and the actions taken by this government strengthen our supply chains, as well as provide an integration of our supply chains, not only here domestically, but also binationally and, equally as important, internationally?

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, the member for Niagara Centre is not only a colleague and a dear friend, but also a great advocate for the wine industry for the Great Lakes, which is an economic driver of his area. He was a huge advocate in attracting this multi-billion dollar investment to Port Colborne. The hon. member actually served as the mayor in that area as well, so congratulations to that member.

With regard to the supply chain, it was our government that put in place a supply chain task force. It is our government, through the Minister of Labour, that is working with the railways to ensure we continue to have a smooth transportation sector and that is continuing to make those critical investments, including in the national trade and corridors fund, which the member is well versed in as well.

[Corey Tochor, Conservative, Saskatoon—University, SK]

Mr. Speaker, I will be splitting my time tonight.

What we heard from the last few speakers blows my mind. It is unbelievable the mental gymnastics one has to do to figure out the current NDP-Liberal government. We have a member who stated that, right now, in 2024, it is the best historic time ever. Do members believe that?

The people watching at home should ask themselves if they are better off today or if they were better off in 2015. The vast majority of Canadians are feeling the disastrous impacts of the current federal government. There are countless examples of incompetency and outright fraud, and to have members proclaim that this is the best time ever is bizarre. It is wacko. What part of our country believes this is the best time ever? It is an unbelievable statement when we look at all the suffering and hurt that is unfortunately in our country because of the Liberal-NDP policies.

Think of the inflation the NDP-Liberal government has caused with its reckless overspending. The Prime Minister has added more debt to our federal government than all other prime ministers combined. This is the best time ever for the Liberals.

Then, we hear from another member who, in answering a question from another member, brags about the nepotism of helping to get funding for a water treatment plant. The government brags about this corporate welfare that goes on to every corner of Canada, with billions of dollars here and there, and somehow, the Liberal Party still believes this is the best historic time ever.

I have to correct the record. I did bring the receipts, and I brought some emails from real Canadians in my riding who do not believe this is the best historic time ever, as the Liberal-NDP government proclaims. It is one of the darkest times in our country's history. There is suffering. We just read in the Food Banks annual report that 25% of adults are needing to access the food bank. Tell them that this is the best historic time ever.

Tell that to a family that has just renewed their mortgage. Maybe they took the Prime Minister at his word that interest rates would stay low. Now, their mortgage has doubled. Why did that mortgage double? It was the interest rates. Why did the interest rates go up? The NDP-Liberal government has been printing money and has been spending at a pace that is chasing up the price of everything. We warned the government over three years ago that this reckless path would lead to a dead end, and I am fearful of that dead end coming too soon.

This is a government that does not live within its means. A household has to manage its finances in a way that it is not going further in debt with every paycheque. Unfortunately, for nine long years, the federal government has added more debt and more spending that has ballooned the government. There are 40% more bureaucrats working in Canada. For the Canadians who are relying on services from the government, do they think this is the best historic time ever for our country? I doubt it.

There is more pain out there. Unfortunately, this is a track record we have seen over and over again around the world when governments get in trouble and start printing money. When Ottawa prints an extra dollar of money, the result is that the dollar in one's pants is worth less. The quantitative easing the government has done has driven up the price. Also, when one sprays money in every corner of the country, chasing fewer goods, it is math and economics that prices will rise. That is what we are experiencing today in Canada, unfortunately.

In a moment, in the best time ever, historically in Canada, we have an NDP-Liberal government that has a majority. It has enough seats in the House that it can carry on in whatever fashion it would like within the rules. It has found itself in some trouble.

This is the fall economic statement. Typically, we have October, November and December in fall. Then we are into winter: December, January, February, March. No, that is spring: March, April, May. We are almost in the summer, and the mismanagement of Parliament is at the feet of the incompetent government. The bill is about the fall economic statement, and we are almost in the fall. The mismanagement of the House is what is most embarrassing for the government.

Let us get back to Canadians, and let us hear from them. We have a few more weeks of this session, and once we wrap up, I would encourage members to go out, knock on some doors and talk to real Canadians. They can talk to people, pick up the phone. I am sure there are callbacks waiting in members' offices or emails from regular Canadians who do not feel that this is the most historic, best time in Canada. I am going to share some of the emails I have received.

Gail wrote in and said, “Hi, thank you for voting for ordinary Canadians. I hope more representatives are added to your side in the next election. Please continue all that you can to halt this rampant government spending and to work towards a balanced budget for the sake of integrity and the benefits of all Canadians. Thank you.”

I thank Gail for emailing. Gail represents many Canadians who are watching in disbelief as the government continues to blow money and rack up debt that we all know has to be paid back. The future generations are going to have to pay that debt. Every dollar that we collect from GST across Canada goes to banks and bondholders, not services. It just services the debt. It does not even pay it down, and that is a disgrace.

Randy wrote in. He said, “Good morning. As you are my MP for the Saskatoon area, I would like to make my voice heard. I'm really opposed to our Prime Minister's new budget and the mounting debt to my grandchild. The idea that [the Prime Minister] thinks it's okay to raise taxes to accommodate his spending habits is an abomination and an affront to me personally. Please keep the pressure on the federal Liberals. I can't even imagine what it will take to fix this country once the Liberals are voted out. Good luck. I'm praying for change. Regards and blessings, Randy.”

I would tell Randy to not fear too much. The Conservatives do have a plan. We have a simple plan that would axe the tax, build the homes, fix the budget and stop the crime. That is what we would do as a government. I will walk through some of those plans. I know we are going to hear more about our plans in the platform, but this is a good indication of how we are going to dig ourselves out of this hole.

The Conservatives would axe the tax. The carbon tax is a tax on anything that moves, and we have seen the disastrous effect of tripling the carbon tax. Everything costs more, because everything needs to be trucked and hauled to us. When exporting goods from Canada, we pay that carbon tax as well. It drives up the cost. The carbon tax drives up the cost of the transportation, the food that the farmers are producing and even the retail operations.

The Conservatives would axe the tax and make everything more affordable. We would build the homes. We would get the bureaucrats out of the way. We would get rid of the gatekeepers and build those homes so Canadians have a chance of home ownership, not rental forever. We would fix the budget by bringing in a law that is pay-as-you-go; for every dollar of spending, we have to find a dollar of savings. That is just a common-sense Conservative solution.

We would stop the crime. There is too much crime in our streets. The repeat violent offenders who are out on bail are conducting many of the violent crimes in our communities. If we changed the bail system back to what we had before this disaster in government, we would be better off.

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

Mr. Speaker, it is interesting that the member talks about the passage of Bill C-59 and blames the government. What the member does not tell people who are listening is that the Conservative Party focused a great deal of attention on filibustering and preventing legislation from passing. This is one of those pieces of legislation, and their tactics were just demonstrated by yet another amendment to it. However, the member believes, or tries to give the false impression, that the government is not able to pass the bill, when it is allowing for opposition to continue in this fashion to prevent legislation from passing. Interestingly enough, this particular legislation would allow for the top-up of the rebate to be doubled for rural areas.

I am wondering why the Conservative Party chooses to filibuster all legislation and then tries to blame the government for not passing legislation, yet its members cry when we bring in time allocation.

[Corey Tochor, Conservative, Saskatoon—University, SK]

Mr. Speaker, I had a very low opinion before tonight of the member who asked me the question, and after tonight, I do not respect him at all.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, it is really unfortunate that the member would have that kind of attitude. I think it is very low of the member, but it is up to him to decide whether he wants to answer questions. The Conservative Party continues to mislead Canadians consistently, and the best example of that is the price on pollution. The Conservative Party tries to tell Canadians that they are paying more, when the Parliamentary Budget Officer says that more than 80% are receiving more money back in the rebates than they are paying in the tax.

My question for the member is this: Why are the Conservative Party and the leader of the Conservative Party being so dishonest and misleading Canadians?

[The Deputy Speaker, Chris d'Entremont]

With respect to the “dishonest” terminology, I would rather that members not use that kind of terminology.

[Corey Tochor, Conservative, Saskatoon—University, SK]

Mr. Speaker, that is okay. No one respects that man either.

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

Mr. Speaker, it feels like perhaps it is the hour, but things are getting a bit testy, and I thought I would take this in a different direction, because bills like the one before us are always a mixed bag. There is stuff in them that some folks support, and there is stuff in them that some folks really oppose.

I am wondering whether my colleague can just pick one thing from Bill C-59, the bill that we are debating, that he supports and that he thinks would take our country in the right direction. Can he tell us what it is?

[Corey Tochor, Conservative, Saskatoon—University, SK]

Mr. Speaker, the best thing I can say about Bill C-59 is that it gets us a day closer to the election that will change the government and save Canada from the reckless NDP-Liberal coalition government that is wrecking our country. We have a plan that will axe the tax, build the homes, fix the budget, stop the crime and save Canada. We will make Canada the greatest country that we all love so much, the country that was so much better before the Prime Minister was elected.

[Kelly McCauley, Conservative, Edmonton West, AB]

Mr. Speaker, I wonder, if my colleague from Saskatoon—University looks back over the last nine years, what is the legacy of the current government: two million people visiting food banks, out-of-control debt; out-of-control crime, out-of-control spending, and out of control ethics violations? What does he think the legacy of the current government will be?

[Corey Tochor, Conservative, Saskatoon—University, SK]

Mr. Speaker, I think those are all terrible things that the government is going to be known for. I think it is the debt, though. One cannot pile on more debt than every other prime minister combined. What comes next? We have all experienced the nineties and the eighties. All political stripes overspent, then interest rates were jacked up, and it hurt ordinary Canadians. That is the legacy of the government. It is giving the next generation no hope for the future.