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.

Report Stage

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Mr. Speaker, I rise today to debate Bill C-59, 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.

What a difference four months can make. Indigenous peoples, leaders, advocates and Canadians were shocked and angered at the cuts announced by the Liberals to Indigenous Services Canada in the fall economic statement. How could the government, in the face of a $350-billion infrastructure gap for first nations, be proposing cuts to the services indigenous peoples and communities rely upon?

The Liberals said it would not affect services, but never in the history of cuts this big has that been the case. While they will never admit it, the Liberals reversing some of those cuts is a tacit admission that it would have been the case.

Let us be real about what a $350-billion infrastructure gap looks like. It is a lack of a hospital for the Island Lake region here in northern Manitoba, a region the same size population-wise as Thompson. Communities, such as Shamattawa, are having to deal with a tuberculosis outbreak because the housing crisis is so bad.

First nations on the east side of Lake Winnipeg, such as Poplar River, St. Theresa Point, Garden Hill, Wasagamack, Red Sucker Lake, Oxford House, God's Lake Narrows and God's River, have to live in enforced isolation by the federal government because of the lack of an all-weather road, and the devastating impact of climate change that is rendering its ice roads less and less dependable.

Communities such as Peguis have recently announced that they are taking the federal government to court because of the lack of support they received during the devastating floods of 2022. It has crumbling roads, a housing crises, and a lack of care homes, day cares, youth drop-in centres and recreation centres.

How could the government show this kind of disdain when it comes to its most important relationship? The Liberals say this gap will be closed by 2030, but we know that is not true. Department officials have made it clear that this will be another Liberal broken promise. The AFN has estimated the gap will not close until 2040. The ministers in charge of indigenous services, northern affairs, infrastructure and Crown-indigenous relations refused to meet with the Assembly of First Nations representative to discuss the government's failure on infrastructure and housing.

Ultimately, this failure rests with the Prime Minister, who always says the right thing when it comes to first nations, but pathologically refuses to deliver. He is now refusing to release the quarter billion dollars on housing. The federal government shortchanged first nations in Manitoba, Saskatchewan and Alberta because the federal government was using outdated census data. For a Prime Minister who says he is committed to first nations and reconciliation, it seems his preferred method for delivery of services is court ordered.

First nations were clear that the cuts to Indigenous Services Canada for key programs, such as Jordan's Principle, could not stand. The sunsetting of programs related to mental health or the harmful legacy of residential schools was a non-starter. The NDP was clear on this too. I am proud of the work of our team has done, in solidarity with first nations, Métis and Inuit communities, to roll back these cuts. We were clear with the government that it had to reverse these cuts if it wanted NDP support because it is that important.

However, it is clear the Liberals still do not get it, or they do, but they simply do not care. What other conclusions can one draw when the Liberals are investing less than 1% of what is needed to end the housing crisis facing first nations? It is a housing crisis so severe that we could double the amount of homes for first nations and people would still be living in overcrowded conditions.

It is no wonder the Minister of Finance did not mention the word “reconciliation” once in her speech on the budget. Why would she? This year's budget highlighted the $57 billion the government is spending that is court ordered. It is clear the government only helps first nations when either the NDP pressures it to or the courts order it to do so.

I know many of the people across the country are sick and tired of the harmful and divisive partisan bickering that takes place in this chamber every day and of how nothing is done here the way it should, but the NDP showed what principled politics can look like. We held firm on our demands. The Liberals folded, and we reversed the cuts. We did that with 25 MPs. While the Conservatives were happy to spend their days arguing and fighting for the best clip to use for fundraising, we in the NDP got to work to make a difference for people who in many cases need it the most.

Imagine what we could do with 35 MPs or 50 MPs, or even as the official opposition or government. An NDP government would not give away hundreds of millions of dollars to billionaire CEOs so that they can pay dividend checks. We certainly would not have bought fridges for Galen Weston. We definitely would not have spent less than 1% of what is needed to end the housing crisis on first nations.

With 25 MPs, we reversed the cuts to indigenous services, forced the Liberals on dental care and pharmacare, and brought in a capital gains tax. We did not point fingers. We did not plug our fingers into our ears. We just got to work to deliver for indigenous communities, for working people and for Canadians, because for every failure in the budget, there is an important win to be found.

While there is no wealth tax, we did force the Liberals to bring in a capital gains tax on gains above $250,000. While the Liberals refused to reverse the Conservative $60-billion corporate giveaway they have ignored for almost a decade, we forced them to deliver so that kids would not go to school hungry. We also know that 3.7 million Canadians will now have access to diabetes medication and 9 million Canadians will have access to free birth control, all due to NDP pressure.

Meanwhile, we have a Conservative Party, led by a hyperpartisan Conservative leader, that seems hell-bent on bringing back a war on women. Shamefully, we also saw at least one Conservative MP stand with anti-choicers, who were standing against a woman's right to choose and against women's human rights on Parliament Hill today.

Looking at this budget, and looking at the wins for working-class people, how could one make their signature opposition to it be access to free birth control in 2024? Why is the Conservative Party so bereft of ideas that it is forced to recycle their worst ones from yesterday, a few decades ago or maybe even a few centuries ago, when it comes to women?

It is no surprise they are single-mindedly focused on making Parliament fail for people. For a leader who likes to cosplay as a defender of the working class, he sure is happy to echo the message of the well-heeled lobbyists he pretends not to meet. He may say he will not meet lobbyists, unless you include his chief strategist. He may say he will not connect with billionaire CEOs, but he will fundraise off them. He may say he will not speak with the wealthiest corporations in the country, but he will echo their every message. I want to point to the recent work of The Breach in uncovering the extent to which so many people connected to Loblaw, Metro and others are big donors for both the Liberals and Conservatives.

It is ironic that the Conservatives, a party whose slogan is “bring it home”, are so fundamentally opposed to housing solutions in the country. What homes are they “bringing it” to? They are consistently opposing funding for housing for first nations living in overcrowded and mouldy homes, and their approach to housing would mostly help rich investors make more money off the housing market and leave Canadian families behind.

Our message to Canadians is clear. If they want more cosplay and stunts, if they want more coddling of billionaires and if they want to watch their tax dollars go to the wealthiest people in the country, they should vote Liberal or Conservative, but if Canadians want a country where indigenous justice is a priority, where no one is left behind, where we can have a health care system that is truly there for our needs, and where the wealthy pay their fair share to fund the services and the society we need, the NDP is the party for them.

[John Brassard, Conservative, Barrie—Innisfil, ON]

Mr. Speaker, it certainly sounds like Conservatives are living in this member's head with the constant attacks. I recall when I was House leader and the costly coalition was formed, the unholy alliance between the NDP and the Liberal Party, I referred to that situation as the NDP heading to an abyss of irrelevance. Certainly, if I check out the latest polls, the NDP has not gained any status at all among Canadians. In fact, many Canadians feel like the New Democrats have sold their collective soul to the Prime Minister and the Liberal Party. As such, I am wondering how the member can reconcile that, given the status of the party in the polls.

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Mr. Speaker, I find it curious that the member is hyperfocused on what I said about his own party. Perhaps he is feeling a bit defensive. If he had heard my speech, he would have heard the wins that we in the NDP pushed for, as I mentioned, such as the reverse to the major cuts that were being planned to Indigenous Services Canada.

I know that the Conservative Party does not care much about investing in indigenous communities, so maybe that was not heard or cared for. Also, we talked about what we have delivered on pharmacare and on dental care, particularly around diabetes medication and birth control.

Again, these are priorities that the Conservatives are actively fighting against. I think that speaks more about them. Our wins speak to our work and our values.

[Lori Idlout, NDP, Nunavut, NU]

Uqaqtittiji, whenever the NDP asks questions about the lack of investments that the Liberal government and the previous Conservative government have made to indigenous housing, we are always told about how much more the Liberals have been investing. I wonder if the member can tell us what the impacts of those statements are on indigenous peoples who live in overcrowded housing conditions and who live in mouldy conditions.

Meanwhile, children are going to school without the sleep that they need to get the good grades that they need.

Can the member explain what happens when those promises are being broken?

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Mr. Speaker, I want to say how proud I am to be able to work alongside the member in fighting for indigenous communities, for Inuit communities, for first nations. Of course, we share a common border. It is a privilege to work with such a fierce advocate, and I want to acknowledge all of the work she has done, particularly on housing.

To the question of broken promises, I cannot help thinking of the statement that every child matters, which we know is so much tied into the National Day for Truth and Reconciliation.

Every time Conservatives and Liberals break promises when it comes to housing, indigenous health, infrastructure and education, the signal that they are sending is the opposite of every child matters. It is that indigenous children do not matter and that their futures do not matter, certainly not the way that non-indigenous children's futures matter. Racism runs deep in our country and in the practice of government, and nowhere is that more evident than in the lack of funding and the broken promises that we have seen from Liberals and Conservatives alike.

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

Mr. Speaker, one of the things that I really struggle with, and I think this member spoke about it, is the hypercritical nature of what we seem to get for everything that this government brings forward in support when working with the NDP, whether it is related to climate change, whether it is related to supports for children or whether it is related to making sure that we are building housing.

All we ever get from Conservatives are slogans and they do not actually give solutions. I am wondering what her comments would be on that.

[Niki Ashton, NDP, Churchill—Keewatinook Aski, MB]

Mr. Speaker, certainly, many of my constituents remember the way in which the Harper government cut us off at the knees in working-class communities and in indigenous communities. The leader of the official opposition was part of that government.

Actions speak louder than words, and I am proud of the actions that we have delivered as the NDP. Certainly, I think we all know the Conservative track record, which is the opposite of what they are committing to Canadians.

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

Mr. Speaker, it is an honour to rise to speak to the fall economic statement.

Here we are. We had to time allocate the fall economic statement. For those that might not clue in, including some of those who are heckling me already in my preamble to my speech, the fall economic statement, believe it or not, was tabled in the fall. However, here we are, as we approach June, and we still have not had an opportunity to vote on this because the Conservatives relentlessly prevent us from bringing forward an opportunity to vote. Those are the tactics that they use.

When I think about the measures that the government has brought in to support Canadians, notwithstanding the endless rhetoric that I hear from Conservatives about those measures, I am extremely proud to be part of a government that has made meaningful efforts to support communities and individuals and to give people the chances they need.

Around everything that the government has been doing, in particular the budget that we are debating concurrently with this one, the main theme is fairness. I would say the theme of fairness applies to the fall economic statement that we are debating now as well.

It is hard for me to really debate anything this week without reflecting on the comments I have heard from Conservatives in the House. The Leader of the Opposition started a discussion by saying that, if he becomes prime minister, he would use the notwithstanding clause to invoke the laws that he sees fit. He wants to live in a country where one man gets to decide what the laws are of the land. He does not care about the judiciary. He not care about the processes or the systems that are in place. That is all that the Leader of the Opposition wants, and that is what he is demonstrating when he talks about using the notwithstanding clause.

After that, we saw the member for Peace River—Westlock start to talk about the “preborn”, protecting the preborn and encouraging the government to bring in policies that would protect the preborn. It cannot be a coincidence that the Leader of the Opposition starts to talk about using the notwithstanding clause, and then Conservative members bring up the issue of abortion and outlawing abortion in Canada. It cannot be a coincidence that these people assembled on the front lawn of Parliament Hill today to cheer on the member for Peace River—Westlock and the member for Yorkton—Melville.

This is what the member for Yorkton—Melville said on the front lawn of Parliament Hill, and this is not the 1960s. It was today. She said that the truth is not being told in the media or in our House of Commons about what abortion really does to one's heart and mind, soul and body, let alone that lost life. The member then went on to speak on behalf of all Conservatives when she said, “We in the House, as Conservatives, stand for equality between men and women from the instant of conception.”

The member for Barrie—Innisfil also believes in equality from the moment of conception. I appreciate his saying that. Now we know where Conservatives stand.

People are probably wondering how this all ties into the fall economic statement. That is where I am going with this. I wish that the member for Peace River—Westlock, the member from Barrie—Innisfil and the member for Yorkton—Melville cared just a little about that child when it is an actual child.

If they did, they would vote in favour of things and support initiatives such as the national school food program that would actually put food into the bellies of children. They would support initiatives such as the Canada child benefit that actually supports children while they are growing up. They would support initiatives like $10-a-day child care to help families, and in particular mothers, who more often than not are the parent that stays at home to take care of children, and to help them when they need help.

I am aghast at how much Conservatives, including those heckling me right now, are so preoccupied with the preborn, to use the words of the member for Peace River—Westlock, and have no regard whatsoever, or at least do not acknowledge any regard, for children that need to be taken care of right now in our communities. One has to ask oneself why that is. Is it because they somehow have this passion for the preborn? No, it is not. They are not interested in children or the preborn. What they are interested in is controlling a woman's body. That is what they care about. That is the Conservatives' angle on this.

That is why 80 of the current sitting Conservative members of Parliament, I am sure more than half of them in this room right now, are endorsed by anti-abortion organizations. They have given the Conservatives the green light. Can anyone imagine an organization that gives a different colour light based on one's willingness to support its anti-choice objectives? People get a green light if they are considered really anti-choice. They get an orange light if the organization is somewhat cautious about whether it can trust that they will be anti-choice enough, and then they get a red light if they are pro-choice, meaning the organization does not support those individuals.

In 2024, this is the world we live in. I know Conservative members, in particular, female Conservative members, have challenged me, such as the member for Peterborough—Kawartha, saying how dare I talk about this issue, as though I cannot talk about this issue because I am a man. I have news for her and the Conservatives who are heckling me now. I have an obligation to ensure that my five-year-old daughter has the same rights that her mother had when she was growing up. I have an obligation to ensure that the rights that my mother's generation fought for and the rights that my wife enjoyed continue for my five-year-old daughter as she grows up. That is why I am speaking up about it, despite the Conservative heckles and despite what is happening on Parliament Hill in this chamber over the last couple of weeks.

It is extremely unfortunate that Conservatives have decided that they feel emboldened to start having these discussions once again, because their leader is giving them the authority to be the worst versions of themselves that they can possibly be. Unfortunately, that is where we are right now. The leader of the Conservative Party is encouraging members to act in the way they are acting, to say what they are saying and encouraging the members for Peace River—Westlock and Yorkton—Melville to go out on the front lawn of this place and start talking about restricting a woman's right to choose what to do with her body.

As long as I am here, I will not let it happen. I will stand up to it, and I genuinely believe that a majority of the members of the House will continue to do the same.

[Marilyn Gladu, Conservative, Sarnia—Lambton, ON]

Mr. Speaker, it is misinformation and disinformation that the member has just laid out to the House. The Conservative leader has been clear that he will uphold the party position, which is that it will not support any abortion legislation. However, the level of desperation that exists across the aisle is interesting. Liberals must know how far down they are in the polls because every time they get that far down, they go there again.

With respect to the fall economic statement, the member thinks so highly of the programs that have been introduced. However, the food program for schoolchildren has no food in it. It is a plan to interfere in provincial jurisdiction. The dental plan has no dentists signed up in the Northwest Territories, Yukon, P.E.I. or Nunavut, and I could continue. It is a fiasco. Does he not recognize that?

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

Mr. Speaker, if the Leader of the Opposition actually feels that way, what he needs to do is stand up, turn and face the 80 Conservatives who have been endorsed by anti-choice organizations throughout this country.

In terms of the member's question about dentists, I know that over 70% of the dentists in my riding have signed up. There are thousands of dentists that have signed up for the program in Ontario. There are thousands of dentists in British Columbia and Quebec, so—

[Some hon. members]

Oh, oh!

[The Speaker, Greg Fergus]

Some of the heckling is getting a little loud. It was quiet and pretty good before. I am just going to ask members to please allow the hon. member to speak. The person who should have the floor is the person who has been recognized by the Speaker. We do allow a little bit of flexibility, but I am just asking members to keep it down.

The hon. member for Kingston and the Islands.

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

Mr. Speaker, to conclude, I have never before witnessed a Conservative Party that not only objects to policies but also actively roots for their failure. That is what the Conservatives are doing. We are trying to provide pharmacare and dental care, and they are not only against them but are also actively rooting for the programs to fail.

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

Mr. Speaker, I just looked myself up on Campaign Life Coalition's website, and I got a giant red light too, so I think I am doing well. One of the things, interestingly, is that not only am I listed as pro-choice and a defender of human rights, but also that it lists my ideology as pro-LGBT. I think that is interesting to note in terms of the coalition and defending human rights. However, maybe I am crazy and maybe I should be condemned for being in favour of paper tops for cups at Tim Hortons as well.

The Leader of the Opposition has often gone after pensions, calling them “payroll taxes”. Could the hon. member explain why that is a problem as well?

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

Mr. Speaker, I would wear that red light as a badge of honour. I think it is absolutely shameful that people focus so much of their time on trying to figure out how they can try to correct other people because they do not fit into the mould that they see as being ideal for them. They really need to stop paying so much attention to other people and start reflecting on themselves to figure out what is wrong with themselves.

With regard to the member's question about pensions, of course the Leader of the Opposition would refer to the CPP as a payroll tax. It is not a payroll tax; it is something that people pay into. It is something that the employee pays into, as does the employer.