Bill C-59 (Historical)

Fall Economic Statement Implementation Act, 2023

An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023

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

Fall Economic Statement Implementation Act, 2023

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

Madam Speaker, I would like to follow up on a question regarding housing, because the member spent a lot of time speaking to housing. In the last number of years, and I made reference to this earlier, we have seen the federal government really getting into the area of housing. For many years nothing was being done, nothing was being developed.

Today we can talk about the billions, but, more important, we can also talk about the need for the three levels of government to come to the table to address the housing issues that the member references. I am very sympathetic to the people living in bus shelters and so forth in the city of Winnipeg.

Would he not agree that all three levels of government need to step up to deal with the housing crisis today?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Madam Speaker, there certainly is work to do at all levels of government to address the housing crisis. The foremost role of the federal government in all this is as funder. Those other levels of government will come to the table when there is enough funding on the table to talk about making a significant difference.

One of the things that would help, in addition to the funding itself, would be a far more regular offer. We are still having debates about when more money will be put into the co-investment fund, which is, as I said earlier, the fund that has produced the most non-market housing. Why is there not an annual offering? Why is this a question?

The housing crisis took decades to develop. It is going to take a long time to solve. The idea that the federal government is just going to offer this money willy-nilly and not regularly on an annualized basis, so other levels of government can plan for the level of investment that is coming not just over the short term but the medium and long term, is laughable.

The federal government needs to make annual commitments with a warning. We should not be needing to have this debate every time the fund is depleted. There is no way it is going to offer enough money in one offering to not have it depleted. Other levels of government need to know when the replenishment is coming so we can actually plan into the future for how we are going to solve this crisis.

[Brad Vis, Conservative, Mission—Matsqui—Fraser Canyon, BC]

Madam Speaker, I was a little concerned about some of the comments the member was making. We all know that one of the reasons wealth has increased in Canada is in relationship to the increase in assets that many Canadians have through home ownership. One of the reasons those assets increased in value so much over the last number of years is because we did not build enough homes to keep up with the demand for housing.

Why does the New Democratic Party continue to prop up a government that has not done enough to get more homes built? Why will it not lose its confidence in the government so we can have an election and Canadians can make a decision for themselves about which party will make the best housing policies for our country?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Madam Speaker, we respect the decision that Canadians made in an election about two short years ago, and we have seen it as our task to work in the context that Canadians created in order to deliver on the promises we made to Canadians, like a dental care plan, for instance, on which we have been working. People are receiving their letters to register for that program now. We will continue to do the work in the Parliament Canadians elected.

We have a lot to say both now and at election time about what the Liberals have done on housing, what we would do differently and the glaring deficiencies of the so-called Conservative plan when it comes to housing. The idea that somehow we are going to have an election and the housing crisis is going to go away because those guys are going to do something different than these guys, when they are both obsessed with market solutions, is a little rich. No, I do not believe that, and I am prepared to do the work in the Parliament Canadians elected.

[Denis Trudel, Bloc, Longueuil—Saint-Hubert, QC]

Madam Speaker, happy new year to you and to all of my colleagues. I hope we will be gracious in our debates in 2024, if such a thing is possible.

I thank my colleague for his speech, in which he talked extensively about housing. I think that off-market housing is, in fact, one of the solutions. We need to work on that. There are countries in Europe where between 20% and 30% of the housing stock is off-market housing. That is huge. In Canada, it is only 5%. We really have a lot of work to do. On the Island of Montreal, 1% of property owners own one-third of all the housing stock. The situation is the same in Vancouver and Toronto. We need to address that.

The financialization of housing is a phenomenon that basically did not exist at the time the federal government was investing in housing, or before 1993. Now it is a factor. What can we do to address that problem? Does my colleague have any solutions?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Madam Speaker, obviously, I think there is not just one thing, but several things we can do to tackle this problem.

One of the things we could do is create an acquisition fund so that non-profits can have a chance to acquire a building when it comes on the market. Right now, they cannot access the necessary capital quickly enough to make an offer before a big company makes an offer and acquires that building. That is one solution.

Another is to make sure that the big companies that are in the housing market pay a reasonable amount of tax, because there are mechanisms they use to avoid paying the regular amount of tax.

I also think that building more off-market housing will have an effect on market value if people have the opportunity to buy off-market housing.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Madam Speaker, I could not agree more with my hon. friend from Elmwood—Transcona and his analysis. When we talk about inflation, we cannot leave out excess corporate profits. He referred to the large, unprecedented profits from oil companies.

Does he agree with me that it essentially amounts to profits from war profiteering, because the profits went through the roof when Putin invaded Ukraine?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Madam Speaker, we absolutely should have an excess profit tax on the oil and gas industry. We have seen it make a 1,000% increase in an industry that was already very profitable over the last number of years. This indicates that is not something where it is marking up prices to keep up with inflation. It saw an opportunity. The war was certainly part of that opportunity. It is shameful for companies to be using a global conflict to jack up its prices. They should not be allowed to do it.

We have the power in Canada. Some of our allies have exercised the power that they have in their own jurisdictions, including a Conservative government in the U.K., which implemented an excess profit tax on the oil and gas sector. Why, in Canada, can we not find people on the government benches with the courage to do the same and reinvest some of those excess profits in the Canadian economy and in Canadians themselves?

It is a real disappointment and it is certainly something that we will continue to talk to Canadians about, including at election time.

[Matthew Green, NDP, Hamilton Centre, ON]

Madam Speaker, it is always a pleasure to hear from the hon. member for Elmwood—Transcona, who does a masterful job of highlighting the hypocrisies and contradictions of both Liberals and Conservatives. He raised a very important question today about workers.

He spoke about our responsibility to workers. I want to take a moment and highlight a recent visit we had to IBEW's training facility in Alberta, the 424 Union. It is doing a fantastic job training the next generation of workers in Alberta. We heard from it that our federal government had a responsibility.

When it comes to procurement, there are some construction and infrastructure contractors out there who do something called “double breasting”. They make applications with union workers and then they come through and make applications with another side of their company with non-union workers, essentially driving down the prevailing wage on the backs of not just the workers but taxpayer investments as well.

Could the hon. member, who I know is a proud member of IBEW, speak to the importance of a good prevailing wage and the procurement power of a federal government to ensure that workers get paid that union rate with good benefits and great pensions?

[Daniel Blaikie, NDP, Elmwood—Transcona, MB]

Madam Speaker, that important question highlights the important role that government decision-making plays in honouring the idea that workers deserve respect and they deserve fair wages. That is why it is important to have good labour laws. That is why I am proud that we are pushing for anti-scab legislation and that the bill is beginning to progress through the legislative process.

There are other things we can do to reinforce collective bargaining rights and we do not do that when we allow this kind of double breasting to go on, which undermines workers.

[Kody Blois, Liberal, Kings—Hants, NS]

Madam Speaker, happy new year to you and to all colleagues in the House.

Today, we have the opportunity to speak to Bill C-59, which is the legislation that would implement the initiatives in the fall economic statement before Christmas.

Before I get too much further, I will be sharing my time with the hon. member for Nepean.

One of the things I contemplated over the Christmas break was the decorum in this place. I know that will be something on which those who sit in the chair will be focused. I will commit to those who are here today, and indeed to the House, that we will have robust debate but we should try to keep it within the confines of respectful debate at the same time.

The fall economic statement from this government was focused on two core issues: affordability and housing. Those are top-of-mind issues at home in Kings—Hants. I want to talk first about the economic context, because affordability is a top-of-mind issue, but it is important for my constituents, and for Canadians across the country, to understand where we are at in the current economic context. If all they did was listen to the Conservative opposition bench, they would never really understand some of the positive things that are happening vis-à-vis Canada's economic growth and particularly our investment climate right now.

Inflation is a global issue. The last statistic by Statistics Canada shows that Canada had a 3.4% inflation rate in the month of December 2023, and we are working to try to help bring that under control. However, where does Canada rate in a global context? I pulled out some statistics from around the world: Germany, 3.7%; France, the same; U.K., just over 4%; and United States is on par with Canada. I would submit that Ireland, India, Australia and New Zealand are all comparable countries and they have higher inflation rates than Canada right now.

I know that is cold comfort. I do not say this to Canadians and to my constituents to suggest that this government will rest on its laurels, but it is important, because when we hear the opposition members talk, they suggest that Canada is a laggard in the world with respect to the affordability question. We have work to do and we will continue to do that work. However, make no mistake, it is important to contextualize that as we move forward.

How about our debt-to-GDP ratio? When we listen to the member for Carleton and the opposition, they would suggest that Canada is in a terrible situation vis-à-vis its debt-to-GDP ratio. That is not the case. Canada is actually a leader in the G7 with respect to net debt-to-GDP ratio and it also has the lowest deficit in the G7. Again, we do not hear that being said very much from the opposition benches. It is important for Canadians to understand that.

The number that I thought was quite important is investment in the country. Yes, we want Canadian equity firms and Canadian businesses investing in our country, but we know that in a globalized economy we want other countries and companies around the world to come to Canada and invest in our economic success as well.

A number that is quite striking is foreign direct investment in 2023. Canada was third overall in the entire world. We are 40 million people. We are a relatively small country with respect to population in the world, but of course rich in resources and ingenuity. We are third in the world, not per capita but over all, behind U.S. and Brazil. That is an incredible feat. It is something of which every Canadian, and every member of Parliament in the House, should be proud. It is being driven by this government's view of investing and driving future growth, particularly in a transition to a lower-carbon economy. This is a significant number that Canadians should understand.

However, when we talk about affordability, we have to also balance spending with responsibility. We are in an environment now where we saw the Bank of Canada, through the governor, Tiff Macklem, hold interest rates at 5%. His indication to the Canadians, to the public, and to this government is that we will expect to see decreases in the benchmark interest rate over the next couple of months. That is extremely important.

I am proud of the way in which this government has walked a very careful line between putting out supports to vulnerable Canadians, but at the same time being mindful that we do not want the spending that does take place to further drive inflation. The Bank of Canada has been very clear that this has not happened to date, and it is important that this government continue to do this. I for one, and I know my colleagues in all corners of this place, will be focused on that question as well.

With respect to housing, I want to tell a story. I represent Kings—Hants, a rural riding in Nova Scotia, just outside Halifax in the beautiful Annapolis Valley. Come see us sometime. Indeed, that invitation is to all Canadians. I remember knocking on doors during the 2019 election, as a new candidate. I would go to rural areas of my riding, where there would be a for sale sign on a property. I would go in and talk to the homeowner, and I would note, of course, that they were trying to sell their house. They would say they were concerned they would never be able to sell their house. They had had it on the market for two years and were worried they would never be able to get the equity to be able to retire or move on with their life.

If one were to come to my riding right now, there is little to no real estate available whatsoever. I want people to understand that, in fact, in Nova Scotia, that is a good thing because for years, we were concerned about our demographic trends. In fact, for my generation, as someone who is 33 years old, when I was coming out of university, there were a lot of folks who were actually moving elsewhere in the country. We have reversed that trend in Atlantic Canada. That is a good thing.

Economic growth and population growth are good things, but we need to have the housing to keep pace. We have heard commentary in this place about past iterations of federal governments, both Liberal and Conservative, that have not invested in housing, particularly social housing. I am pleased to say that this is something that has changed under the current government. The philosophy is to invest in public housing, along with market housing, which that the hon. member for Elmwood—Transcona mentioned. Both have to happen at the same time. I would point Canadians to the fact of our most recent investment, which is removing the HST on purpose-based rental housing.

Again, owning one's own home is extremely important, and we will want all Canadians to have that opportunity. However, some people are in a situation where affordable rentals are also extremely important. I have seen the cost of rentals go up, in the community of Kentville, for example, from being in the range of $1,200 a few years ago to now upwards of $2,000, because of the pressure we have seen.

All three levels of government have to be part of this.

The House resumed from January 29 consideration of the motion that 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, be read the second time and referred to a committee, and of the amendment.

[Yvonne Jones, Liberal, Parliamentary Secretary to the Minister of Northern Affairs and to the Minister of National Defence (Northern Defence)]

Madam Speaker, it is a pleasure to rise to speak to Bill C-59 this morning. I waited very patiently for my turn as many in the House were unfortunately challenging the Speaker's decision. We have been here a long time. I think the rules are quite clear.

I would like to speak—

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

I have to interrupt the hon. parliamentary secretary.

The hon. member for Sherwood Park—Fort Saskatchewan is rising on a point of order.

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

Madam Speaker, the member across the way just claimed that members were challenging the Speaker's authority. We were trying to inform the Speaker, prior to what he said—