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

[Adam Chambers, Conservative, Simcoe North, ON]

Madam Speaker, you are tough but fair, and I appreciate you, wholeheartedly, for your very wonderful ruling. I will continue.

[Damien Kurek, Conservative, Battle River—Crowfoot, AB]

Madam Speaker, on a point of order, I would just note that occasionally we get passionate in debate, but Conservatives did not call a point of order on the previous member who spoke, the member from Cohasset, Massachusetts.

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

I really do not think that is an appropriate point of order. I would like the hon. member to be a little more prudent in the way he accuses colleagues of where they are or are not.

The hon. member for Simcoe North.

[Adam Chambers, Conservative, Simcoe North, ON]

Madam Speaker, I am very proud to be from Simcoe North.

As I was mentioning, at a time when Canadians are facing an affordability crisis, the government's stated policy objective is to make energy more expensive. We are the only country on the planet that has increased the cost of energy through direct carbon tax increases and now also through an indirect increase by imposing additional taxes on public utilities, which is commonly referred to as the EIFEL restrictions. Therefore, it is with great pleasure that I speak to this bill tonight, especially on the short title.

I think we can think of many better titles for this bill, including “the Government of Canada wants people to pay more”, “the Government of Canada does not think people pay enough for energy” or “the Government of Canada is just out of ideas”. Those would be far better titles for the bill.

There were some competition provisions in this bill, which also raised some concern. The government has made very significant and substantive changes to competition policy in the last three budget bills. Each time, interestingly enough, it says that these provisions are monumental and that it has made these great changes to the competition policy that have never been seen before, but only a few months later, it brings in some more changes. I say that because it has had a lot of time to think about what it would do with competition policy.

The government proposed a number of substantive changes, and I have to give my NDP colleague credit, who is now the new member of the finance committee. He sliced up and diced up the government's competition provisions in this bill like never before. In fact, the government should be embarrassed that the competition provisions it put forward in Bill C-59 were completely redrafted by its coalition partner. It had multiple months and years to think about the provisions it wanted to change. When it finally said that it had the best changes, it got absolutely railroaded by its supply and confidence partner. That should be embarrassing for the government.

That is why we are here debating this bill and debating the title. If members want another title for the bill, as this is a government that is out of ideas, how about, “we think people can pay just a little more”. That is what the bill should be called because energy bills are going up for people in Nova Scotia with this bill.

In addition, the number of drafting errors in this bill are significant. There was a provision called the dividend deduction rules. As soon as the budget bill was tabled, some smart individual did not think that the government understood how it was going to affect individual life insurance policyholders and that maybe somebody should call it and give it a lesson. It took eight months for it to explain how a particular life insurance product worked when participating in whole life insurance. It eventually brought in a significant amendment to fix it. This bill was delayed because of all the drafting errors in it and because the government did not even understand how these significant changes would affect the cost to Canadians.

These are the reasons for which we are trying to delay the bill. The government does not have a sweet clue about what some of these amendments do.

Now the government is saying that it has to pass the bill because the market is asking for the investment tax credits. Guess what? We can pass the bill tonight if the government wants to, and no one can use the investment tax credits because the CRA and Natural Resources Canada still have not put out the guidance required for companies to take advantage of the investment tax credits. If the government was so serious about getting this bill passed, it would have had all of its homework done, but it does not. Maybe the dog ate it. I do not know what the excuse is, but the Liberal government is not ready. It is out of ideas. It chose to delay this bill until now. It was the government that had drafting errors in the bill. It decided to make energy more expensive in the bill.

The government tried to indirectly make life insurance products more expensive in this bill, but then it realized that five million Canadians would have to pay more for their life insurance products because they were trying to find revenue somewhere and tax the big banks more and tax financial institutions more, not realizing that those costs for that product are passed directly to consumers.

I was very pleased to speak against the short title of this bill, if that means we can keep energy costs lower for some Canadians for just a little longer. I welcome the wonderful questions from the member for Winnipeg North, as I know he always has a zinger.

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

Mr. Speaker, I do not want to disappoint the member, but I am sure that he could imagine how this might seem, to people following the debate, as though the Conservatives are acting like fish out of water, flipping and flopping all over the place.

The member said that they want to hold up the bill and that they do not want the bill to pass. He seems prepared to admit that the Conservative Party just does not want the bill to pass, which is why they are holding it up, yet the person who moved the motion that he was actually debating said that the government cannot pass this legislation.

Does he not see the inconsistency in the discussions that Conservatives, or the reformers across the way, are having with their collective Conservative mind?

[Adam Chambers, Conservative, Simcoe North, ON]

Mr. Speaker, I do not know what happens in the Liberal caucus, but we have a lot of individual members here who have individual aspirations, individual reasons for how they vote and individual reasons for why they feel compelled to speak.

The reason I am speaking tonight is that the energy bills of the people of Nova Scotia are going to go up as soon as this bill passes. I think it is irresponsible to do anything but try to prevent that from happening just a little longer.

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

Mr. Speaker, I am fortunate to work with my hon. colleague on the Standing Committee on Finance. He always has a thorough knowledge of the issues and makes constructive suggestions.

I want to ask him about the amendment to the Competition Act. He referred to it in his speech. For years, the Minister of Innovation, Science and Industry has been announcing a comprehensive reform. However, the reforms have come in bits and pieces, in Bill C-56 and Bill C-59.

The commissioner of competition told us it was not enough, that it would take this and that. Public officials replied that if we did such and such, it would affect something else that was not in the bill. In fact, we were supposed to have a bill to reform the entire Competition Act.

Does my colleague think that doing things this way amounts to incompetence on the part of the government?

[Adam Chambers, Conservative, Simcoe North, ON]

Mr. Speaker, I very much enjoyed working with my friend at the finance committee. I think he asked a very relevant question. The short answer is that, yes, it definitely shows the incompetence of the government because, every few months, the Liberals see a shiny new bauble and decide they are going to change the Competition Act.

One would think that the Liberals have had enough time, after being in power for nine years, nearly a decade some might say, to do things properly, yet they chose piecemeal amendments, which they say are monumental every single time, but the amendments do not actually hang together. One wonders what is really going on over there.

[Alexandre Boulerice, NDP, Rosemont—La Petite-Patrie, QC]

Mr. Speaker, I am rather shocked to be here tonight debating a Conservative amendment to change a short title. As this is costing Canadian taxpayers $70,000 an hour, the Conservatives will be wasting $420,000 tonight to change a title.

I ask my colleague if this is how he is going to manage public finances if, by some misfortune, his party ever comes to power.

[Adam Chambers, Conservative, Simcoe North, ON]

Mr. Speaker, the hon. member likes to talk about wasting money, but the NDP members are supporting the government for incredible amounts of corporate welfare. The NDP has chosen to support this bill with tons of corporate welfare in it and has chosen to support a budget that has tons of corporate welfare in it, but it has only a pittance for those with disabilities. They are turning their backs on a primary constituency for themselves and then trying to lecture us about spending money properly. Members of the NDP are supporting an incredible amount of corporate welfare and are turning their backs on one of their primary, normal constituencies.

[The Speaker, Greg Fergus]

I see the hon. member for Northumberland—Peterborough South is on his feet, but unfortunately he is not in his seat to ask a question. I am terribly sorry.

To be honest, colleagues, we are now about 15 seconds over the time for questions and comments. It was going to be a particularly short question.

The House resumed from May 8 consideration of 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, as reported (with amendments) from the committee, and of Motion No. 1.

[Ryan Turnbull, Liberal, Parliamentary Secretary to the Deputy Prime Minister and Minister of Finance and to the Minister of Innovation]

Madam Speaker, last November, the government introduced Bill C-59, the fall economic statement implementation act. Among other measures, Bill C-59 proposed significant amendments to our Competition Act.

I am proud to share that the Standing Committee on Finance has recently completed its review of the bill and has made several amendments to further strengthen existing proposals. Before I get into some of the key details of this critical piece of legislation, I feel it is important to highlight the economic context in which this legislation is being introduced.

Countries around the world are dealing with higher inflation due to a global pandemic, further exacerbated by geopolitical uncertainty. Despite the fearmongering of the Conservative members opposite, Canada's economy is remarkably strong and resilient. That is truly due to the hard work of Canadians themselves. A few proof points demonstrate this: Canada's net debt-to-GDP ratio is well below that of our G7 peers; our deficit is declining; and we are one of the only two G7 countries with an AAA credit rating from independent experts. Something that we can all be quite proud of is that Canada received the highest per capita foreign direct investment in the G7 in the first three quarters of 2023. Some may ask why those facts matter. These proof points show that Canada is in an enviable position when it comes to fiscal management. That position is exactly the reason our government can afford to make transformative investments in improving housing affordability and making life cost less.

Unlike Conservatives, who cut support for Canadians, we believe in supporting the middle class through growth and investment. I hear from my constituents often that their top concerns are being able to find an affordable place to live and wanting to find ways to make their day-to-day expenses cost less. This legislation addresses these two core issues head on.

For many years, Canada's markets have been described as overly concentrated and not competitive enough. In fact, a landmark Competition Bureau study last year, based on Statistics Canada data and analysis from a University of Toronto professor, made critical findings in this respect, showing that competitive intensity has been on the decline over the past two decades, reflected in a number of important indicators.

Bill C-59 was introduced to help build a stronger domestic economy through more competition and contestable markets, to bring lower prices, more choice and better product quality for consumers across all sectors. The measures in this bill include strengthening provisions with respect to merger review, enhancing protections for consumers, workers and the environment, and broadening opportunities for private enforcement.

We should not underestimate just how critical these reforms are for modernizing our law and promoting competitive markets. The Commissioner of Competition has stated on multiple occasions that the amendments in Bill C‑56, the affordable housing and groceries act, which was ultimately passed by this Parliament in December 2023, and Bill C-59, are generational. I would therefore like to highlight some important reforms that have been proposed.

To begin with, anti-competitive collaborations between competitors will be under increased scrutiny, as the bureau will be able to examine and, if necessary, seek penalties against coordinated conduct that lessens competition. The expansion of private enforcement and the ability for the Competition Tribunal to issue monetary payment orders in cases initiated by private parties is also a significant change to our existing enforcement approach.

More competition is always beneficial to consumers, but the bill also takes some more direct approaches to protect consumers. These include strengthening provisions on deceptive marketing so that vendors must present the full cost of a product or service upfront, without holding back mandatory fees, which is known as drip pricing. Businesses making environmental claims about their products will be required to have undertaken adequate and proper testing before advertising those benefits. Together, these changes would ensure that consumers have accurate and complete information about products and services to make informed purchasing decisions.

We have also made strides on the right to repair. Thanks to the bill, a wider variety of service providers would be able to offer more options to consumers when they are choosing where to repair their products. These reforms, along with various administrative changes aimed at facilitating efficient enforcement of the act, are crucial to ensuring that Canadian markets remain competitive and in line with international best practices.

It has been acknowledged by all members of the House that our competition framework requires reform, and my colleagues have engaged in thoughtful discussion on ways to modernize the existing marketplace framework. The committee members were notably quite interested in enhancing protections for consumers and the environment, and I would like to draw attention to some now.

First, clarifications were made to ensure that in the Competition Act's various provisions on drip pricing, the only amounts that can be excluded from the upfront price, are those imposed by law directly on the purchaser of the products, such as sales taxes.

Next, with the committee's amendment, sellers advertising reduced prices would be required to be able to prove that the regular price is authentic to publicize discounts. On the topic of doubtful environmental claims, or so-called greenwashing, the law would also require that those who make environmental claims about their business or business activities, not only specific products, have adequate and proper substantiation in hand to support such claims.

This bill goes beyond making generational changes to competition in Canada. It also takes concrete action to build more homes faster, including new rental housing. Bill C-59 proposes to eliminate GST on eligible new housing co-operatives built for long-term rental, as outlined in the fall economic statement. This is just one of many measures our government is proposing to ensure that more people across all provinces and territories find the housing they need, at a price that they can afford.

Amidst a period of inflation and growing affordability concerns, it is crucial that our markets remain resilient and open to competition. Bill C-59 would reform Canada's competitive landscape, encourage greater innovation and improve affordability for Canadians. It would also get more rental housing built faster so that we can ensure housing is affordable for every generation.

I would urge my colleagues from all sides of the House to work together to expeditiously pass this crucial piece of legislation, instead of doing what we have seen in committee, which is to slow the bill down. We continue to see the Conservatives try to obstruct key pieces of legislation that are helping Canadians in their time of need, and that is not what we have been put here to do.

[Lori Idlout, NDP, Nunavut, NU]

Uqaqtittiji, the member mentioned a bit about housing, and I will ask him a similar question that I have asked other Liberal MPs about the fall economic statement and the lack of investments going to the territorial governments to help alleviate the housing crisis in the north.

Does the member agree, for example, that we should have heard the three territorial premiers when they asked for $600 million in the budget? Continuing to ignore those kinds of calls shows a lack of supporting the economy's needs, which could be generated by supporting housing in the north.

[Ryan Turnbull, Liberal, Whitby, ON]

Madam Speaker, I have the utmost respect for the member opposite, having worked with her on several committees, heard her testimony, and seen her great advocacy for her community.

I know the particular bill we are debating tonight, Bill C-59, has a measure to waive GST on new co-operative rental housing construction. That is obviously one measure of many in a package of measures that are included in this year's budget, which would make a difference.

I note that the Minister of Housing, Infrastructure and Communities had a great intervention earlier with the member opposite. He detailed specific investments that are quite sizable in northern, rural and remote indigenous communities. I know my work on the HUMA committee years ago was part of those studies, and I am glad to see that our government is following through with significant investments.