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

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, that was one very good example. Let me cite another example. On one piece of legislation at committee, Conservative Party members moved over 20,000 amendments. They did not figure that out themselves; they used AI, of course. The point is that they will do anything to prevent legislation from passing, even at the cost of providing something worthwhile for Canadians, sadly.

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, as we know—

[The Assistant Deputy Speaker, Carol Hughes]

I will ask the member to start his speech again.

They want to continue the debate. Would the hon. parliamentary secretary please take it outside?

The hon. member for Joliette.

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, as we know, Bill C-59 is an omnibus bill that is nearly 550 pages long. It contains 60 different measures, about half of which are tax measures, and it amends or creates 31 acts and regulations. We studied this bill at length in committee. We raised various issues, and I think we managed to partially improve it. In my opinion, we made improvements in three areas.

The first good thing that we did was to strengthen the part of the legislation governing greenwashing. We worked with various stakeholders, including the Centre québécois du droit de l'environnement, Quebec's environmental law centre, which has a lot of expertise in this area. The compromise that we managed to come to does not solve all of the problems, but it reminds us of the importance of regulating that practice. I want to recognize the Liberal member for West Vancouver—Sunshine Coast—Sea to Sky Country and the NDP member for Vancouver Kingsway, who made important contributions on this subject.

The second good thing that we did was to strengthen the Competition Act. The testimony of the commissioner of competition was very important. The consumer advocacy group Option consommateurs also made a very valuable contribution. Last but not least, I want to once again recognize the member for Vancouver Kingsway for his hard work. Unfortunately, we did not have time to compare the commissioner's analysis with the senior departmental officials' analysis, which meant we had some tough decisions to make.

The third good thing we did was to strengthen the right to repair.

During the committee study, I came away very disappointed about one aspect that still has not been clarified. I am talking about how the association representing Quebec's orders of mental health professionals is being treated. This association represents the Ordre des psychoéducateurs et psychoéducatrices du Québec, the Ordre des conseillers et conseillères d'orientation du Québec, the Ordre professionnel des sexologues du Québec, the Ordre professionnel des criminologues du Québec, as well as the Ordre des travailleurs sociaux et des thérapeutes conjugaux et familiaux du Québec. We are talking about 2,500 professionals in private practice who must charge their clients tax.

However, clause 137 of Bill C-59 seeks to remove the GST from psychotherapy and counselling services. The professionals represented by the orders I just listed work in professions that have been covered by Quebec's Professional Code since 2012, such as mental health and human relations. Ordinarily, they should therefore be included in the measure set out in Bill C-59.

I would like to quote Mr. Soucis, president of the Ordre des psychoéducateurs et psychoéducatrices du Québec, who said:

However, the Canada Revenue Agency's notice 335 concerning the exemption for counselling therapy states that the professional services provided by a person could be exempted if the person “has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province”.

Under this interpretation of the bill, it would be confusing and time-consuming, for all of the authorities that participate in such a process, for a professional to have to ask another Canadian authority to verify a qualification when it has already been attested to by the permit that authorizes the person to practise their profession. In its present form, the bill would require the members of Quebec's professional orders to verify with a regulatory agency that oversees the profession of counselling therapy in another province, as is the case in New Brunswick, Nova Scotia and Prince Edward Island, that they have qualifications equivalent to the qualifications of the professionals in the province in question.

We would point out that under the Professional Code, our professional orders have a mandate to be the regulatory and supervisory body for their profession in Quebec and that they are capable of doing that.

In committee, the department told us that these Quebec professionals would not have to charge GST and would be included in the measure. However, this conflicts with what the Canada Revenue Agency and Revenu Québec are saying. We tried to clarify this part of Bill C-59, but we were unsuccessful. I sincerely hope that Quebec professionals are not excluded from the measure.

That was a summary of some of the work we did in committee.

However, given that the bulk of Bill C-59 was adopted in committee by the majority, we are now seized with the improved text at report stage. At this stage, again, Bill C-59 contains some good and some bad elements, but the Bloc Québécois is opposing it once again because of two measures.

The first is the $30.3 billion in subsidies to oil companies in the form of tax credits. This means that taxpayers will be paying oil companies to pollute less, when they do not need that money.

The second is the creation of a federal department of municipal affairs called the Department of Housing, Infrastructure and Communities. This is a sign that we can expect more interference, more bickering and more delays, at a time when the housing crisis demands swift action.

Let us look at the oil subsidies.

On April 30, the Parliamentary Budget Officer released a study indicating that the latest budget would lead to a shortfall of $39 billion by 2029. The budget includes $61 billion in new spending, including tax expenditures, and there is $22 billion in new revenue, mostly from capital gains.

Bill C-59 alone contains more than $30 billion in tax gifts to the oil companies. Roughly half goes to wasting public money on carbon sequestration, while the other half would enable them to use nuclear energy to extract the tar from the tar sands. This represents more than 80% of the $39-billion shortfall that the Parliamentary Budget Officer unveiled in his recent study, the same shortfall the Conservatives are making such a big fuss about.

Since 2022, the government has announced $83 billion in tax gifts for the oil companies. That is twice the shortfall that the Parliamentary Budget Officer was talking about early last week. Need I remind the House that the oil companies do not need any gifts? According to the Centre for Future Work, the oil and gas extraction sector has made record profits these past few years, specifically $38 billion over three years, in 2020, 2021 and 2022, and half of that in 2022 alone. Apparently, 2023 was just as profitable. Since 70% of the shareholders are foreign, that is money that has left the country.

In the last two budgets, the government announced its intention to introduce six tax credits largely aimed at oil companies. According to information provided by the Department of Finance, these tax credits will total a whopping $83 billion by 2035.

Bill C-59 amends the Income Tax Act to create two of these tax credits, which are tailor-made for oil companies: a clean technology investment tax credit and a tax credit for carbon capture and storage. The first, worth $17.8 billion, aims to replace the use of gas to extract oil from the oil sands with nuclear power, all in order to export more gas. The second tax credit is worth $12.5 billion. Instead of accelerating the transition to renewable energy, the federal government would rather help oil companies pump every last drop of oil, hoping that they will pollute less in the course of their operations. That is the aim of this refundable tax credit for oil companies. It is only available to companies in Saskatchewan, Alberta and British Columbia, and not anywhere else.

As we know, carbon capture and storage is an experimental technique that is supposed to enable major polluters to recover some of their carbon emissions and bury them in the ground, usually in old, empty oil wells. Carbon capture is a central plank of the oil companies' pseudo-environmental strategy, in much the same way as cigarette manufacturers used to argue that filtered cigarettes were better for smokers' health in the 1970s.

The International Energy Agency, an OECD affiliate, believes that countries will be making a serious mistake if they put carbon capture at the heart of their environmental strategy. It believes that carbon capture is an illusion, that the technology is unproven and that, even if could someday be made to work on an industrial scale, it would deliver only marginal results at an exorbitant cost.

Bill C-59 confirms that the government has acceded to the oil companies' demands. No surprise there. The independent media outlet The Narwhal published a document it had obtained through the Access to Information Act showing that the oil company Suncor had a hand in drafting the government's environmental policy, particularly the section on carbon capture that Bill C-59 brings to fruition.

This is what former Liberal environment minister Catherine McKenna had to say about the carbon capture tax credit in an interview with the newspaper 24 heures, on December 5, 2023:

It never should have happened, but clearly the oil and gas lobbyists pushed for that.

She went on to say:

We are giving special access to companies that are making historic profits, that are not investing those profits into the transition and clean solutions. They are returning those profits to their shareholders, who for the most part are not Canadian, and then they ask to be subsidized for the pollution they cause, while Canadians have to pay more for oil and gas for heating.

Those are some of the reasons why we are voting against Bill C-59.

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, it is a pleasure to work with my hon. colleague from Joliette on the finance committee.

At the committee hearings on Bill C-59, the opposition members worked together to strengthen many provisions of the bill, as the member pointed out in his speech. I think at least six or seven different amendments were made to strengthen consumer protection and empower the Competition Tribunal's ability to police mergers. In particular, I want to congratulate my colleague, as we had similar motion to strengthen the greenwashing provisions in the Competition Tribunal and in consumer legislation. His motion was the one that was passed. Could he elaborate a little on why he thinks that is an important amendment to the legislation?

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, again, I want to acknowledge all the work done by my hon. colleague, the member for Vancouver Kingsway, on the Standing Committee on Finance. I was seriously impressed. During the study of this omnibus bill, he had obviously studied it thoroughly and presented several constructive amendments, the vast majority of which were adopted. That is the strength of a Parliament and a committee when there is a minority government, because opposition members can improve bills.

As for greenwashing, I applaud the government's intention to put something in place. The amendments we tabled, which environmental organizations had been calling for, sought to expand on that and require more accountability. Together, we were able to move forward. Greenwashing is when a company portrays itself or its products as environmentally responsible, but these claims need to be better regulated. Companies are not required to market themselves in this way, but if they do, we want their claims to be factual and verifiable, not just in terms of the product. I came to realize that it is a very complex ecosystem, but, together, we managed to improve the bill with the help of stakeholder organizations.

Once again, I want to acknowledge the work my colleague did in committee.

[Richard Lehoux, Conservative, Beauce, QC]

Madam Speaker, I do not know whether my colleague is like me. I was hoping that there would be something new in the budget. There was nothing for the agriculture and agri-food industry in the fall economic statement. There was nothing in that economic statement, just like there is not much more in the current budget.

I would like to know what my colleague thinks about the importance of developing Canada's agri-food sector.

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, the question posed by the hon. member for Beauce is very important.

Every year, we, the members of the Bloc Québécois, make our budget requests ahead of the economic statement. My colleague, the agriculture and agri-food critic and member for Berthier—Maskinongé, and I always put a lot of focus on the demands of the agricultural industry.

The industry needs a hand, especially with climate change, last year's poor harvests, droughts and flooding. Several measures have been implemented. I presented that to the Minister of Finance. We presented that together. However, once again, there is nothing about it in the budget.

Is the government listening to farmers and people in the agri-food industry? I think that it needs to listen more closely because it is our economy's most strategic sector.

As they say, there is no country without farmers.

[Brenda Shanahan, Liberal, Châteauguay—Lacolle, QC]

Madam Speaker, I also really appreciated my colleague's speech.

It is interesting to me that the members of the Standing Committee on Finance were able to work together. I completely understand that, and an amendment proposed by my Bloc Québécois colleague was even adopted. Nevertheless, he said in his speech that he will be voting against Bill C-59. I am trying to understand why.

I would also like an answer regarding this evening's motion. Is he for or against the short title?

[Gabriel Ste-Marie, Bloc, Joliette, QC]

Madam Speaker, at the end of my response, I will answer the crucial question of for or against. I understand that all my colleagues here are wondering about this. Given there is so much interest, I will keep the members in suspense.

In committee, we manage to work collegially with my colleague from Vancouver Kingsway, but in my speech I also highlighted the important work and collaboration of the member for West Vancouver—Sunshine Coast—Sea to Sky Country on greenwashing. That is one really interesting aspect of our work.

Why are we voting against it? There are good things and bad things, but $30 billion for the oil industry is unacceptable. I do not have enough time to answer the question as to whether we are going to support the amendment or not.

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, for anybody who may be watching tonight, I think a brief explanation of what their tax dollars are going to is in order.

Tonight, beginning at about 6:30 p.m., due to the Conservatives' motion, we are spending five and a half hours of debate, an entire evening sitting in the Canadians' House of Commons, to debate a Conservative motion on Bill C-59, which is a bill to enact provisions that were announced in the fall economic statement in 2023.

In this long bill with hundreds of provisions in it, the Conservatives' motion and contribution to Canadian democracy is to strip the short title of the bill. I think we have already heard that this has necessitated a late sitting of the House, which is probably going to cost hundreds of thousands of dollars and hold up all sorts of legislation that is of prime importance to Canadians.

Now, one thing that I think we all agree on is that Canadians across this country, millions of them, are in fact enduring pain, hardship, worry, insecurity and need. Bill C-59, while not perfect and certainly with a fair number of problems and omissions, does contain a number of important measures that would address those needs in a myriad of ways.

While the New Democrats are working constructively as an opposition party to move that legislation forward so that Canadians can get the relief they need, the Conservatives are holding it up. When the Conservatives claim to care about the needs of Canadians who are struggling with economic uncertainty, they are going to have to explain to Canadians why they are holding up the very measures that are contained in the legislation before the House that would help ameliorate those needs.

I also want to say a few things about the business community in this country. On the finance committee, along with my colleagues, I sat through testimony for 20 hours, hearing Canadian stakeholders comment on the provisions of this bill. When they did so, there were two very clear statements that were made to us repeatedly by Canadian businesses. Number one, they wanted this bill passed quickly. Number two, they wanted certainty.

As I will talk about in a moment, this bill contains a number of measures that would provide important tax incentives and tax credits to stimulate business activity, and businesses across this country are waiting for this. They are actually holding their investments. They are holding up creating jobs. They are holding up purchasing machinery and equipment, as well as research in technology, until this bill passes.

What is the Conservatives' reaction to this? They hold the bill up. If that is the Conservatives' concept of common sense, I do not think I share the same definition.

I want to talk about some of the important things in this bill. One of the things in this bill is a measure to implement the NDP's dental care plan. It would introduce an amendment to the provision that authorizes the sharing of taxpayer information for the purposes of administering the Canadian dental care plan.

We all know that, as of May 1, about a week ago, the first one million seniors who successfully applied to the CDCP started to access the dental care they need. Over two million seniors have already applied, with children under 18 and people living with disabilities, with a disability tax certificate, able to apply in a little over three weeks.

I want to stop for a moment, because I heard the Conservatives talk about Canadians who are suffering. Let us think of a senior right now who is at home suffering with dental pain, someone who does not have dentures that fit properly or maybe does not have dentures at all. They are unable to eat an apple. They have pain in their mouth. They have a choice to make: they continue living in pain, or they scramble together some form of money and try to go to a dentist, and pay out of pocket.

The Conservatives say they care about people who are suffering economically, yet they are holding up legislation that would help get the CDCP in place so seniors can go to the dentist and have their needs paid for. Imagine a single mother with a couple of kids at home, and a five-year-old or a seven-year-old has dental pain and they do not have enough money to go to the dentist. Like every parent in this room, we know what we would do. We would do whatever we could. We would sell something, take an extra shift or borrow money to get our child to the dentist. That is what Canadians are doing.

What will the Canadian dental care plan do? It will provide that dental care at no cost to Canadians, freeing up their funds. At a time when Canadians are suffering, what could be of more direct assistance than to have the federal government champion a national dental care plan, which, by the way, the Conservatives do not support and will take away? Funnily enough, every one of them on that side has their dental care needs taken care of by taxpayer dollars. They get to go to the dentist, and their kids get to go to the dentist, paid for by taxpayer dollars, but they do not think that senior, that five-year-old and that single mother have the same right.

I will tell members this. To the NDP, dental care is primary health care, and everybody gets to go to the dentist regardless of their ability to pay. That is what this bill will help facilitate, and it is what the Conservatives are stalling. Is that the Conservative common sense? I cannot wait to go to the doorsteps in the next election and put that definition of common sense to my constituents.

[Some hon. members]

Oh, oh!

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, I hear laughing on the Conservative side. Bring it on. Come to Vancouver Kingsway. I will debate Conservatives anywhere, any time, on any doorstep. We will ask the people in my riding whether they think that getting dental care free for everybody in the riding, regardless of their income, is a good move for them, and the Conservatives can make their case why it is not. I will live and die by the results of that discussion.

There are 6,500 oral health professionals who have signed up to participate and are ready to provide for these patients. Later this month, according to the fall economic statement, it will establish the oral health access fund, which will further reduce barriers that prevent Canadians from accessing oral health care. We all know that in rural and remote areas, people cannot get access to the same health care we can get in urban centres, so what did the NDP do? We insisted that there be a $250 million oral health access fund, available in every corner of this country for stakeholders to apply to, to come up with innovative programs like mobile dental clinics, or allowing hygienists to go into old folks' homes, or maybe even outfitting a train car to travel to rural areas to provide necessary dental care to people in their communities. These are the kinds of innovative programs that are just waiting and that the Conservatives are holding up. That does not sound like common sense to me.

This bill does a lot of other things. It takes the GST off counselling services. I have heard Conservatives talk about their concern for people's mental health during COVID. We all know that counsellors across this country have to charge GST, and this bill would take that GST off counselling services, making it a bit more affordable for people. The Conservatives are holding that up. That is not good for Canadians' mental health.

This bill has measures to support affordable housing construction. It would remove the GST on new rental home construction. Conservatives talk about axing the tax. This bill does axe the tax. It takes the GST off new rental home construction. What are the Conservatives doing? They are delaying it. It seems that they only want to axe certain taxes, but they do not want to take the GST off new home construction. If we talk to any builder in this country, they will tell us that this does not make any sense at all. Not only is it not common sense; it is wrong.

There are measures to support workers in this bill by introducing labour requirements to ensure that Canadian workers benefit from Canada's clean economy investment tax credits. They would require job sites to pay union wages and provide apprenticeship training by requiring a minimum of 10% apprentice positions on every job site to get a tax credit. That is not only good for working families, but also to get more young people into the trades.

The leader of the Conservatives claims to care about working people. This is a direct, explicit provision that will help working families and help create more trades. What are the Conservatives doing? They are stalling it tonight. Is that common sense? Not at all.

I want to talk briefly about some of the amendments we made that would help protect consumers and strengthen the Competition Tribunal's ability to prevent unhealthy mergers in this country, which is bad for our economy. The NDP got six different amendments passed to this bill, things that would allow for more honesty in pricing, putting the onus on sellers who claim false prices to prove why those prices are accurate. They would help the Competition Tribunal police mergers by making an assumption that any merger that results in a market share of over 30% will presumptively be bad for competition and reversing the onus. These are amendments that were asked for by the Competition Tribunal itself.

The NDP used Parliament to get those things done. What have the Conservatives done? I think we know tonight. They are stalling, and that is not common sense.

[Garnett Genuis, Conservative, Sherwood Park—Fort Saskatchewan, AB]

Madam Speaker, the member is really struggling to understand what common sense is, and I see that struggle, but let me help explain, hopefully, and elucidate what we mean by common sense.

In the Conservative Party, we do not want to see the government take more of people's money and decide how to spend it for them. We think people should be able to keep more of their own money and decide what they want to do with it.

The NDP sees that the people are struggling because of high inflation and high taxes, but its solution is to have the government pay for more things and say, “We're going to give you this for free and that for free”, without appreciating that the money for those “free things” actually comes from somewhere; it comes from taxpayers. Therefore, people have to give more money to the government, which is then used for all of these, in some cases, good things that the NDP is talking about.

However, would it not be better if people who were struggling could just keep more of their own money instead of it being funnelled through a government bureaucracy that decides where it goes? Would that not be common sense?

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, the member should know about free things from government, because he gets free dental care, and so do his children. I do not see him giving that back. I have not heard of a Conservative giving back their free dental care yet.

By the way, dental care, of course, is not free; it is paid for, but we believe on this side of the House that, collectively, by pooling our resources, we can make sure that every person can get access to primary health care. It is the foundation of our Canadian health care system, so I think that is a wise expenditure of money.

More to the point, I have already gone through a couple of examples where Bill C-59 would return money to taxpayers. It would take 5% of the GST off new homebuilding, which is returning money to our home builders. It would take 5% off the GST for counselling services, returning money so that people can maybe afford to get the mental health support they need.

What I would ask my hon. colleague is this: Why does he not support the bill, which would return money to important parts of our economy, instead of holding us up and costing taxpayers $450,000 tonight to have this absolutely avoidable and nonsensical debate?