Bill C-59

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

[Kelly McCauley, Conservative, Edmonton West, AB]

Mr. Speaker, I am very pleased to be sharing my time with the member for Kamloops—Thompson—Cariboo, who, I am sure, will happily rise and comment about how proud he is to represent people from his riding.

Now, after 20 minutes of absolute fiction from the member for Winnipeg North, I thought I would continue with a bit of fiction that describes, so well, Bill C-59 and Liberal financing. It is by Hemingway, from The Sun Also Rises. It goes like this. “How did you go bankrupt?” Bill asked. “Two ways,” Mike said. “Gradually and then suddenly.”

That is exactly the Liberal government.

There is another great line, which is not fiction. I wish it were fiction, but it is not. It is actually from the Prime Minister himself. It is a great line: “The budget will balance itself.” Does everyone remember that? What do we get with the Liberal Prime Minister saying that the budget will balance itself? We end up with $1.4 trillion in debt. That is $93,000 for every single household in Canada; $3,400 per year, per household, just for interest on the Liberal debt.

We think about it like the GST. It is 5% on everything purchased. People go out to a restaurant, have a beer or go to a Blue Jays game. Perhaps they would go to the Edmonton Oilers game, but not the Vancouver Canucks game because they are gone. They pay 5% tax on the ticket. This year, we expect the GST is going to raise about $52 billion. The equivalent of every single penny of the GST collected is going to go solely to the interest on the debt. It will not go toward health care or toward any of the fantasy things the member for Winnipeg North brings up; it is just for interest.

The interest on the debt next year is going to be so bad that the GST will actually have to rise to almost 6% just to cover the interest. That is more than we give for health care to the provinces and more than we give to defence. Over the next five years of the budget, it is going to be $338 billion of interest payments.

Do members remember the Prime Minister, when questioned about interest costs, condescendingly saying to Glen McGregor, “Interest rates are at historic lows Glen”? Guess what? Interest rates are not at historic lows, and the Liberals, when they actually had a chance to lock in those interest rates that supposedly were at the historic low, did not. The Liberals actually borrowed vast sums, almost a half a trillion dollars, on a short-term basis. This debt is coming due, and the government is going to have to refinance, so instead of paying 0.25% on that $454 billion, it is going to be a lot more. Billions of dollars are added every year, just in interest.

Let us imagine that someone who is buying a house is at the bank, and they are negotiating a mortgage. A bank officer tells them that he has an all-time low for interest rates and that they can lock it in for a long time at 1%, and the customer says that they are going to roll the dice because they do not think the rates are going to go up. Then, boom, all of a sudden, they would end up with 5% to 8% when they renew. People would not do that. No one would be foolish enough to do that, but that is what the Liberal government has done. It has just basically said that it does not want a long-term, locked-in rate and it is going to roll the dice. Then what happens? We end up with massive increases.

What could we actually buy with that $338 billion that the government is going to pay just in interest costs alone for the next five years? The government could buy 5,600 ArriveCAN apps, not at the $80,000 it was originally going to be, but at the $60 million that the government paid for it. It could buy 17,000 contracts with GC Strategies to develop apps and to not actually do any work on them. The government could do a half a million studies from contractors such as KPMG to advise the government on how to cut back on contracts from the government. The government famously paid KPMG $670,000 to provide advice on how to cut back on contracts to people like those at KPMG. It could buy 42,000 luxury barns, like the $8-million barn it put up at the Governor General's property.

Do members remember the Liberal cabinet spending $1.3 million on three luxury getaways to talk about the affordability crisis? The Liberals could actually afford 260,000 of their luxury getaways to discuss the affordability crisis. They could buy 37 million nights at the $9,000-a-night luxury plaza where the Prime Minister took his Christmas vacation, but was just staying with friends like every other Canadian.

Now, I say some of these things just to show how ridiculous this spending is, but in real terms, we could actually build, with that $338 billion, just on interest, a new hospital for the 100 largest cities in Canada. So, basically, for every city with more than 35,000 people, we could actually build a brand new $3.5-billion hospital. We could increase health care transfers to the provinces by about 700%. We could buy 482,000 houses across the country at the current average house price of $700,000. Instead, it is going to interest, but that is okay, the budget will balance itself and “interest rates are at historic lows, Glen”. We do not have to worry about it. We could actually afford 800% of the current outlay that all Canadians are paying on pharmaceuticals, not a fake pharmacare plan of the Liberal government, for contraceptive and diabetic medication. That is not pharmacare; that is two items. The government could actually pay for everything with just 12% of what it is paying on interest right now.

Now, I want to get to Bill C-59 itself, the fall economic statement, with just a couple quick items from the Parliamentary Budget Officer. This is from his highlights. He says, “Revisions to the...economic outlook and fiscal developments...lower the outlook for the budgetary balance by [$19] billion.” So, the PBO is saying that things are getting worse by $19 billion.

He goes on to say, “Government announced [$23] billion in new spending that was partially offset by [$3] billion in 'refocusing”. So, lots of added spending.

The fall economic statement claims to expand the budget commitment to “refocus government spending, with the goal to identify an additional $2.4 billion in savings” over a four-year period. Now, that is out of $465 billion a year in revenues, about half a trillion a year, and costs about a $2.5-trillion spending budget over the five years. The Liberals are going to save $2 billion, including half a billion this year, even though it is money that they are saying now is not needed, but it went through the Treasury Board process as needed.

He continues, “There is currently little information available on the status of the $15.4 billion in Budget 2023 spending reviews” and savings announced by the government. “Further, there is currently no publicly available information related to the $3.6 billion spending to be reallocated in 2023-24.”

Now, one of the things the government has promised to cut back on in this $3 billion is outside consulting. Of course, if members remember, in 2015, as the member for Winnipeg North, I am sure, will tell us, the Liberals promised to cut back on outside contracting, consulting. What has happened instead is that it has ballooned to $21 billion, including, as I mentioned, $670,000 to KPMG to advise the government on how to stop spending so much money on companies like KPMG.

I have a couple other favourites that the Liberals spent money on through outside contracting. They gave Deloitte a quarter of a million dollars to give a four-page report saying not to buy sophisticated IT security equipment from despotic regimes. They paid a quarter of a million dollars also to Deloitte for a fairness study on an RFP for a security contract for something that they sole-sourced under government policy. There are 50,000 people in the public service whose job is to make sure that the contracts are fair, but they decided they had to give money to Deloitte.

It is clear the government has no clue what it is doing with the economy. It is clear it has no clue what it is doing with the budget. The budgets will not balance themselves. A Conservative government, however, will balance them.

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

Mr. Speaker, the fact is that Canada does have a AAA credit rating from more than one credit agency, which is better than other G7 countries. When we take a look at our debt-to-GDP ratio, it is the lowest of the G7 countries. We continue to recognize how important it is to invest in Canadians, something which the Conservatives do not invest in.

The Conservative Party actually voted in favour of our spending billions of dollars in supports during the pandemic for small businesses. Does the Conservative Party regret that support?

[Kelly McCauley, Conservative, Edmonton West, AB]

Mr. Speaker, I would like to thank my colleague. I will not say “my friend” because after his disgraceful speech earlier, I do not know if I will ever be able to call him that again.

I will say a couple of things. First, we do not have the lowest debt-to-GDP ratio. We have the lowest net, but that includes if the government were planning on raiding the CPP. The truth is that we do not have the lowest; Germany actually does. The government should stop misinforming Canadians.

Second, regarding spending, at the Standing Committee on Public Accounts, Revenue Canada told us it begged the government to leave fencing for all of the money being given out. We heard from Bill Morneau. Instead, the government made a political decision to override the finance minister and CRA on protecting Canadians.

What happened was that we ended up with the Auditor General's saying that about $27 billion, at the bare minimum, of taxpayers' money went to companies and individuals that did not qualify for the money. That is the result of the government's playing politics instead of following the advice of the then finance minister or the Canada Revenue Agency, for political reasons.

[Frank Caputo, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, it is always a pleasure to rise on behalf of the people of Kamloops—Thompson—Cariboo. I always enjoy listening to my colleague speak. I have learned a lot from him. He is actually the person who went through every line of the budget one year, did some addition and realized that the government had gotten its own numbers wrong. If only the government were as scrupulous as its critics with its army of workers. I commend the member for being somebody who really cares about the numbers and is prepared to get into the minutiae.

If the member could distill one point that he wishes the NDP-Liberal government would just figure out as far as missing the mark when it comes to the budget and the fall economic statement, what would it be?

[Kelly McCauley, Conservative, Edmonton West, AB]

Mr. Speaker, if I could distill one thing for the government, it would be for it to understand that the budget does not balance itself, and that Canadians will have to pay for its errors and overspending.

[Richard Cannings, NDP, South Okanagan—West Kootenay, BC]

Mr. Speaker, there is something in the bill we were debating tonight about tax evasion, but there is nothing in here about the tax avoidance that goes on legally every year and that costs us billions of dollars. I could go on about Vancouver mining companies that do not pay any taxes in Canada. They should pay hundreds of millions of dollars of taxes, but they have a post office box in Luxembourg.

Can the member comment on why we need to cut down on tax avoidance measures, make them illegal and bring the money back to the people of Canada, where it belongs?

[Kelly McCauley, Conservative, Edmonton West, AB]

Mr. Speaker, the member and I have a bit of a philosophical difference, and maybe it is just the wording. If I invest in an RRSP, like many Canadians do, or a TFSA, it is a form of tax avoidance. Companies will do what they can to reduce their taxes. If the member is suggesting that we need to close loopholes to avoid taxes not being paid legally, I agree with that a hundred per cent.

I also agree with my colleague that we need to make our tax code a lot simpler and more straightforward. We need to reform the tax system. We have to have a very fair but competitive tax program in Canada. Capital is very fluid. We do not want to have a system like we see right now where, despite what the members opposite are saying, we actually have a net outflow of investment capital from Canada. We do need a simpler, fairer tax code.

[Frank Caputo, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, it is always a pleasure to rise on behalf of the people from Kamloops—Thompson—Cariboo. It really is a pleasure. I always joke that I am not sure how a kid from North Kamloops ended up in the House of Commons, but here I am.

Before I begin, I want to recognize some people from my riding. The first is Bruce Barrett. Mr. Barrett, as I called him, was my art teacher at Westsyde Secondary School. I just saw that he has passed away. Bruce Barrett had a very gentle heart. I did not get to know him well, but I knew him to be a very good person. I send my condolences to his family. May perpetual light shine upon him.

I also want to recognize the life of Pearl Bostock. I went to high school with some of Pearl's grandchildren. I see that she has recently passed away. I send my deepest condolences to her family. May perpetual light shine upon her.

Lastly, I want to recognize the life of Marlene Campbell. I went to kindergarten with Marlene's son. To this day, I would often call her Mrs. Campbell because I had trouble calling her by her first name. I was in her daughter's wedding party. I have known her for over 40 years. I still have not come to grips with the fact that she recently passed on, and there are some lessons that she taught me that I am going to touch upon in this speech. I offer my condolences to her husband, Bruce, to her daughters, Claire and Joan, and to sons, Matthew, Luke and John. May perpetual light shine upon her.

I was speaking about Mrs. Campbell, and one of the things that I learned from her, and sometimes we would agree and sometimes we would disagree, was the value of simplicity, frugality and transparency. I walked into her house a couple of years ago, and I said that it felt like I was back in 1986 because the house was exactly the same.

There is a part of me that thinks government should be like that. Why does government have to be flashy? The whole point of the government is to get the job done. If the government is actually getting the job done, we should not need a 400-page document, and it really looks like a mini phone book now, telling us how great the government is, that we have never had it so good.

This is a government that is creating board after board, tribunal after tribunal, making government bigger and bigger. I believe the public service has grown by 42%. However, is the passport service any better? Is immigration any better? The former immigration minister and now housing minister lost track of what, a million people? Is he a potential leadership candidate? He lost track of all of these people, and with this inflation, not only in finances, but with government just building upon government.

Perhaps the question we have to ask ourselves is not why we are spending but how we should be spending efficiently. The reason I say that is because I have frontline government workers that come to me day after day, it feels like, saying that they get told from the top, but nobody talks to them about efficiency. They are actually being told to cut because the government has promised so much.

We chuckled when the member across the way talked about building four million houses. This is a government that cannot even plant two billion trees. Planting a tree is a problem. Staying out of the penalty box with the Ethics Commissioner is a problem. They cannot even do that. They cannot plant a tree. They are actually double counting. I filled in at a committee, and the government was double counting from two different programs to make it look like it was meeting different targets in planting trees. These are not the lessons of simplicity and frugality.

The government can extol its programs all it wants and say something is a success. I received a letter from a dentist who services my family saying to hold on a second when it comes to dental care. He said this is not what we think it is. In fact, I would love to bring the letter to the House. Perhaps I could bring it to the House to give it to the member for Winnipeg North. We could table it. Liberals are so confident that dental care is the be all and end all.

What about the people who cannot find child care services? What about that? Unlike Mrs. Campbell, the government does not fashion itself on simplicity, transparency and frugality. In fact, it is a government that said it would be open by default, yet all it does is attempt to obfuscate when the going gets tough.

Members can look at ArriveCAN, where Liberal friends got rich, and they do not want people to know that. They are fine spending money, but more concretely, these Liberals are fine spending our money, Canadian's money and my family's money, the tax money.

I love pasta as much as the next person. I will admit it. My mom makes the best gnocchi out there. For those who do not know, gnocchi is a little dumpling. She makes them by hand using two fingers and they are hand rolled. They are very labour intensive because each one literally needs to be hand rolled. I like pasta. I would like to think I even make a mean carbonara.

Here, what do we have? A private business, presumably making a profit, and the government is giving it $1.7 million for 10 jobs. It looks great. It wants to save the riding, so they are giving $1.7 million for 10 jobs. The government calls that an investment. The NDP will do cartwheels talking about corporate bailouts and corporate giveaways, and then will vote with the government on the line items that enable that very giving. I like pasta, and there is a lot of pasta to be bought. I do not know why the government is saying, to perhaps four to five families, that every dollar they pay in taxes will go to the tune of $170,000 per job.

Let us talk about these auto contracts the government loves to talk about. There are some estimates that we are subsidizing to the tune of $1 million a job. I drive an electric car. I drive it, but what I am seeing is that demand is going down. I really like my vehicle. I do, but demand is going down, and they are saying they are investing. I have made some bad investments in my day, and when the stock went down, we suffered from it.

This budget talks about protecting farmers from the cost of climate change. If Liberals want to do something for farmers, they could pass Bill C-234 in its original form, rather than obfuscating and the member for Winnipeg North telling us we have never had it so good.

At what point will the government wake up and realize the budget does not balance itself, that it has doubled the debt, and now with interest rates being double, and in some cases triple, Canadians are hurting. Its members talk about school programs. How many students are going hungry because of their policies? I could go on for hours about this. I could go on for hours about what the member from Winnipeg said, but I am going to move a motion, seconded by the member for Edmonton West. It is an amendment to the motion.

I move:

That the motion be amended by deleting all the words after the word “That” and substituting the following:

“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 not now read a third time, but be referred back to the Standing Committee on Finance for the purpose of reconsidering all of its clauses with the view to amend the bill so as to give Canadians a break this summer by eliminating the carbon tax, the federal fuel tax, and GST on gasoline and diesel.”

[The Deputy Speaker, Chris d'Entremont]

The amendment is in order.

Questions and comments, the hon. parliamentary secretary to the government House leader.

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

Mr. Speaker, it is interesting to hear the “Reform Party” across the way talking about investing in jobs and their opposition to it. We can talk about Stellantis, Volkswagen and Honda, directly and indirectly creating tens of thousands of jobs. There is government subsidy that is going there, and it is not only federal government subsidy but also a provincial subsidy coming from Doug Ford, who is a Progressive Conservative.

Does the member believe that Doug Ford should also be criticized? If he is criticizing the federal government, and the “Reform Party” across the way does not support this investment, would the member then be consistent and say that Doug Ford was wrong also?

[Frank Caputo, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, the member talks about criticism; I will criticize that member. I rose in questions and answers and pointed out to him something that was disgusting; a disgusting fringe group of individuals said something awful about a member. If the Liberals want to heckle me, they can go right ahead. If they want to talk about sexual assault of the spouse of a member of the House and then equate that group with any member of the House, it is disgusting. If somebody threatened that member and his spouse, I would be standing right with him. The fact that he would not apologize and withdraw is disgusting, and I will criticize that day after day. He should stand now and apologize.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I rise on a point of order.

On that particular point that the member has raised, I would ask for unanimous consent to table a document that shows exactly what I was saying. It is a news report, and if the member would like to read it, I am sure he might have a change of opinion.

[Some hon. members]

No.

[The Deputy Speaker, Chris d'Entremont]

I am already hearing a number of noes.

Questions and comments, the hon. member for Edmonton—Strathcona.

[Heather McPherson, NDP, Edmonton Strathcona, AB]

Mr. Speaker, I would like to thank my colleague for giving a speech in the House so late at night and sharing his insight with us. I am eager for my colleagues to listen to the questions that I am asking and to stop bickering back and forth.