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

[The Assistant Deputy Speaker, Carol Hughes]

Order.

I want to remind the hon. deputy House leader to keep his thoughts to himself, and if he wants to try to get up on a question and comment, he should try to do so. Again, I would ask him not to talk out loud and to maybe jot his comments down.

The hon. member for Lethbridge.

[Rachael Thomas, Conservative, Lethbridge, AB]

Madam Speaker, this way of thinking put forward by the Liberal government is absurd. We have folks across Canada, about 96% of them, who are dependent on natural gas for heating, which is not exactly an option in this country.

I come from Alberta, and we need to heat our homes in the winter. I think most other places, if not all other places in this country, need to heat their homes in the middle of winter. I think that is just a basic necessity of human life. Further to that, I come from a riding that is largely rural. Getting on a city bus or transit train is not really an option, so they depend on being able to drive a vehicle in order to provide for themselves or to get from point A to point B. Further to that, the transportation of goods in this nation is reliant on transportation units, such as semis and trains.

If we continue to attach a carbon tax to these necessities, these things that are just a part of our way of life, it is not going to bring down carbon emissions; it has been in place for eight years now. It clearly—

[The Assistant Deputy Speaker, Carol Hughes]

I have to allow for one more question.

Questions and comments, the hon. member for Cowichan—Malahat—Langford.

[Alistair MacGregor, NDP, Cowichan—Malahat—Langford, BC]

Madam Speaker, the member for Lethbridge is correct when she is talking about the increase in oil prices, diesel prices and gas prices. However, that has coincided with a massive profit increase in the oil and gas industry. Since 2019, their net profits have gone up by over 1,000%.

I am curious as to why the Conservatives keep ignoring the elephant in the room. Is it willful ignorance, or are they that afraid of confronting their political masters in the oil and gas lobby?

[Rachael Thomas, Conservative, Lethbridge, AB]

Madam Speaker, again, I am not sure what fictitious world the hon. member comes from.

In Canada, we very much rely on natural gas to heat our homes, and the Liberal government has attached a carbon tax to that. We rely on using transportation in order to get our goods to market, and the Liberal government has attached a carbon tax to that. Farmers do tremendous good to actually take carbon from the environment and use it to produce food, and yet they are penalized with a carbon tax. Further to that, grocery stores have a carbon tax applied to them just for simply hosting the goods that we need to purchase.

Then all of that lands on the backs of Canadians. A carbon tax is an absolute farce.

[Sylvie Bérubé, Bloc, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, I am pleased to have the opportunity to speak to Bill C‑59 today. As tabled, the federal budget proposes a series of measures that will impact all of Canada. However, it is critical that we consider the unique impact these measures will have on Quebec, a distinct society within the Canadian federation. I believe that budgets should always reflect the general needs of Canada, as well as respect Quebec's specific needs and its jurisdiction.

The bill in question is a key document, as it outlines both the financial overview and specific allocations for various government programs and initiatives. It is sort of like setting political promises to a musical score. The main objective for the Bloc Québécois will always be to ensure that budgets consistently reflect the specific values, needs and aspirations of Quebeckers.

Bill C-59 is a nearly 550-page omnibus bill that contains 60 different measures, about half of which are tax measures, and amends or creates 31 acts and regulations. Naturally, Bill C‑59 is made up of good and bad elements, but there are two measures preventing the Bloc Québécois from voting in favour of Bill C‑59.

Indeed, the bill contains two measures that could be described as very bad. There is $30.3 billion in subsidies to oil companies in the form of tax credits, meaning that taxpayers will pay oil companies to pollute less when they do not need that money, which seems very sarcastic. That $30 billion could have been used to help families, who are struggling more and more every day. I think everyone agrees that families are currently in greater financial trouble than oil companies. Instead of greasing the wheels of oil companies, the government could have used that $30 billion to fight against homelessness and increase access to housing.

The government could have taken that $30 billion and done some of the good things the Bloc Québécois suggested. For example, it could renew the rapid housing initiative and make it permanent; create a program to acquire and renovate existing rental buildings for non-profit housing organizations; set aside a specific portion of funding in all housing programs to ensure that Quebeckers receive their fair share; increase the transfer for rent subsidies; transfer the affordable housing innovation fund and the new co-op housing program to Quebec; increase funding for renovation of the existing social housing stock currently under contract; support community rental housing projects by providing ultra-low-rate loans; offer lower-rate loans to first-time buyers to give young people access to home ownership again; relax the prohibition on the purchase of a home by non-Canadians for people who live here and intend to stay here, regardless of their status; significantly increase the envelope for indigenous housing to address the housing shortage on reserves by 2030; and tackle homelessness by increasing and renewing the Reaching Home program for five years.

We have a lot of homelessness back in Val-d'Or. There is no money. There is no support administered by the federal government or transferred to the provinces. The government could have set up an emergency fund to help cities and municipalities support the homeless in their communities, and could have given them the resources to do it.

As we can see, this $30 billion could have been used effectively to make a big difference in the lives of Quebec families. This $30 billion could have been transferred to the provinces and territories so that governments could better support and fund food banks.

I would rather see children going to school with full bellies and in good health than give money to oil companies with deep pockets and healthy finances. I also think that our seniors could have benefited from this money, because they deserve a lot more than what the federal government is offering them. They worked hard, very hard, their entire lives and they deserve to live with more dignity today. I am sure they would have been very happy to get that extra money. This $30 billion could have been used to increase old age security starting at age 65 or to implement measures for our seniors.

The fact is that the Bloc Québécois made some good proposals to the government. We asked the government to implement an action plan to encourage the retention and hiring of experienced workers, including an increase in the employment income that can be earned without affecting the GIS. The government could have provided a tax credit to encourage experienced workers to stay on the job. It could have continued to pay the deceased's OAS and GIS to the surviving spouse for three months. It could have enhanced the caregiver tax credit and made it refundable so that everyone could benefit, including people with modest incomes.

No, none of that was done. This government thought it would be better to help rich oil companies than our seniors. In my riding of Abitibi—Baie-James—Nunavik—Eeyou and elsewhere in Quebec, there is also the forestry sector that could really use a helping hand. Since last summer's forest fires, the forestry industry has taken a beating. Hundreds of people have been laid off at various mills in Quebec. In my riding, for example, Resolute Forest Products announced to its 50 employees on March 26 that it was suspending operations at its sawmill in Comtois, near Lebel-sur-Quévillon, for an indefinite period. The Béarn sawmill in Témiscamingue, owned by Chantiers Chibougamau, closed its doors indefinitely on April 25. A total of 120 workers were laid off. In just over a month, nearly 600 workers have been affected by this wave of layoffs across Quebec.

The money for oil companies could have been used to help the forestry industry. We do not know what will happen this summer. Are we going to have to live through the same hell we experienced last summer? How much forest area will burn? The forestry industry in my region is an important player in our regional economy. Is it or will it be in jeopardy? One really has to wonder. I also think that it would have been a good idea to use the money for rich oil companies to increase the health transfers to the provinces thus guaranteeing equitable access to care for everyone, particularly after the challenges posed by the COVID‑19 pandemic. In short, there are many examples of how those billions of dollars could be put to better use.

The second bad measure in this bill is the creation of a federal department of municipal affairs. Yes, Bill C‑59 creates the department of housing, infrastructure and communities. There is already a minister, but unfortunately, there is no department and we cannot count on an army of civil servants to interfere in provincial jurisdictions, which is the Prime Minister's favourite activity. By creating a full department, Bill C‑59 gives the minister the organizational capacity to interfere more, to impose more conditions on the provinces and municipalities, and to intensify disputes and delays. I wonder who in the House likes to pick fights. This bill definitively answers that question. What about the massive amount of money it will take to run this new department? That is money that could have been used elsewhere, to make life better for everyone. One thing is very clear. Housing, local infrastructure, land use planning and municipal affairs are not federal jurisdictions.

In closing, although the budget implementation bill also contains some good things, it remains essential that these proposals be adjusted to more specifically meet the needs of Quebec. The Bloc Québécois will continue to work tirelessly to ensure that Quebec is not just a partner, but a key player in designing policies that affect its constituents. We are at a decisive crossroads. Before us is the chance to shape a stronger, fairer and more sustainable Quebec. In the future, we see an innovative, green and prosperous Quebec, a Quebec that thrives and inspires not only within Canada, but around the world. Quebec has to be master of its domain, and its jurisdiction has to be respected. We do not accept a budget that would treat Quebec as just another province, without taking into consideration its specific realities. We are advocating for a strong Quebec in a just Canada. Accordingly, because of the measures cited, we will be voting against Bill C‑59.

[Lisa Marie Barron, NDP, Nanaimo—Ladysmith, BC]

Madam Speaker, we know, and the member most certainly knows better than I do, as I live in British Columbia, that many people in Quebec cannot afford groceries, while the grocery giants and CEOs continue to bring in billions of dollars in profits. It is a very unfair situation.

We know that the NDP, the leader of the NDP and my colleague from Cowichan—Malahat—Langford have done a lot of work to make changes to the Competition Act that are included in the fall economic statement, which includes stricter prices for companies involved in price-fixing.

I wonder if the member feels that we should continue to allow rich CEOs to reap extraordinary profits off the backs of people who are struggling to keep food in their fridge.

[Sylvie Bérubé, Bloc, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, the $30 billion could have been allocated differently. Oil companies do not need money. Our families do. People are trying to find housing and there is none. Why wait until after 2025 to provide money for housing?

It makes no sense. The government is not taking action.

I think that families and children are what is most important.

[Élisabeth Brière, Liberal, Parliamentary Secretary to the Minister of Families]

Madam Speaker, there are many good measures in the 2024 budget that resonate with the people in my riding of Sherbrooke, including the school food program, money for housing, money for the New Horizons program and money for homelessness. However, what I am hearing the most is that students are very happy to see that the grants for post-secondary education have been increased.

I am wondering if my colleague is also hearing positive things about that measure in her riding and if, as a result, she will vote with us in favour of the budget.

[Sylvie Bérubé, Bloc, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, we must keep in mind that it has been 20 years since students have seen an increase. Thanks to my colleague who has worked very hard on this file, the government is taking action.

The important thing is that the government stop shelling out billions of dollars to oil companies. It is very important to help families and people in need. There are a lot of homeless people everywhere. We are seeing it in Val‑d'Or. We need to help these people too.

The money must be transferred to the provinces, and Quebec in particular, because there are needs and this is essential.

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

Madam Speaker, this bill talks a lot about the middle class. However, in my riding, the middle class is poorer because of rising taxes and the rising cost of housing and food.

What is the situation like in Quebec? Is it the same there?

[Sylvie Bérubé, Bloc, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, yes, the situation is the same pretty much everywhere, in Quebec as in the rest of Canada. Everyone knows that. I am still talking about families and parents who need a home or a place to live for their family. There are children going to school who do not even have enough to eat. Food insecurity is becoming more and more of a problem pretty much everywhere, so we need to help these people.

The government needs to do something about this, and fast.

[Monique Pauzé, Bloc, Repentigny, QC]

Madam Speaker, my colleague gave a very down-to-earth presentation describing what the Bloc Québécois had proposed to really help people.

When she talked about the billions of dollars going to oil companies compared to what could have been done, she listed a lot of things. She was full of ideas.

I would like to know which of these ideas she would prioritize if money could be diverted from the oil companies to something else. What would be her priority?

[Sylvie Bérubé, Bloc, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, I thank my colleague, who does great work.

I would like to see the environment prioritized more. Not enough money is being spent on the environment. We have had forest fires and we expect more. Other places have had floods. What is the government doing?

The government cannot wait. It must act now.

[Warren Steinley, Conservative, Regina—Lewvan, SK]

Madam Speaker, it is a pleasure for me to take to my feet today to talk about the fall economic statement.

First, if I have some latitude, I want to say that Canada just lost a national treasure not too long ago. It came out in the National Post that Rex Murphy passed away this evening, at the age of 77, after his battle with cancer. I hope that I will be able to read some of Rex's best quotes into the record. I am sure that we will recognize him later on, but I thought it would be fitting. He was, I think, an iconic writer in our country for years. I think he has the respect of all sides. He was a great, proud Maritimer as well. I googled some of his best quotes. I am going to read a couple here.

Rex Murphy said, “Everything written, if it has anything in it, will offend someone, and if the mere taking of an offence were to amount to a license to kill the offender, well the world will be sadly underpopulated of novelists, columnists, bloggers and the writers of editorials.”

He also said, “Not every article in every magazine [or] newspaper is meant to be a valentine card addressed to every reader's self-esteem.”

This is a personal favourite of mine: “Stay away from philosophy kids. It'll ruin your mind.”

He also said, “Hollywood is a narcotic, not a stimulant. It wants to sell you something. Literature wants to tell you something.”

This is another personal favourite. I am a country music singer, so this is the last one. He said that Shania Twain has done more for country and western than heartbreak and whisky combined.

To Rex Murphy, may he rest in peace.

The fall economic statement was a disappointment from our point of view. It really did not address some of the major concerns and issues we had. It did not fix the budget, stop the crime, build the houses or axe the tax. We know that Canadians from coast to coast are continuing to find it harder and harder to put food on the table. That is something that sorely needs to be addressed in this country. As of last year, two million people used a food bank across this country. It is now expected, from food bank data, that three million people will do so in 2024. This is not the Canada that I want my children to grow up in, and I think most people would agree with that.

I had a great opportunity this week to attend the Food, Fuel, and Fertilizer Global Summit, held in Regina, Saskatchewan. They had some of the most forward-looking thinkers in the industry when it comes to prudent agriculture, energy and resources. One of the speakers was Tim Gitzel from Cameco, a company located in northern Saskatchewan. They said an agreement was made among 24 nations, and in the next couple of decades, they want to triple the amount of nuclear energy to fight climate change. That is a big commitment from nations across this world. That means they can go from 400 to 1,200 nuclear reactors.

That was not addressed in the fiscal update or even in the budget at all. Canada can be a world-leading nuclear power, but it is falling by the wayside because the government has an ideological philosophy that is not in favour of nuclear power.

Another speaker at the summit was Bruce Bodine. He is the CEO for Mosaic, which has its head office in Regina, Saskatchewan. They are one of the leading producers and exporters of fertilizer in the world. That is so important; a speaker said at this summit that, in the next couple of decades, we are going to have to produce as much food to feed the world as we have in the past 10,000 years.

That means we are going to have to grow our agriculture sector. In the fall economic statement, there is nothing that looks at growing our agriculture sector. In fact, the government has had policy after policy that continues to kneecap this sector. By 2030, the carbon tax will cost ag producers $1 billion a year; this will come out of the pockets of our agriculture producers across the country. Can one imagine the innovations that they could have if they kept that money themselves and put it into new technology and new machinery?

I was able to go to Ag in Motion in Saskatoon. It is one of the leading agricultural shows in North America, where they actually have on-site demonstrations. I was able to go to a Yara plot. The person who took me from Yara said to scan some leaves. I had a little instrument. I scanned 20 leaves in a plot, and it gave, to the decimal point, how much fertilizer one is supposed to put on that plot.

A lot of people in the chamber and in the ag community do not realize how advanced agriculture has become. While fertilizing in a field, that changes the amount of fertilizer one puts in real time. Lower spots have a bit more moisture, so one puts less fertilizer. Higher spots on the hill are drier, so one puts a little bit more. We do not need the government to tell agriculture producers how much fertilizer they need to use; they are already doing it.

Another great technology that has come out of, not government but the private sector for agriculture, is GPS and field mapping. I remember 10, 15, 20 years ago, on our farm, we had a disker, and we would over-seed 10 feet all the time just to make sure we had enough seed. Now, with GPS and field mapping, there is no over-seeding; there is no going back and forth over a field. That is saving emissions when it comes to the machinery, which is not going back and forth over the field as much.

However, we did not see anything in the fall economic statement to promote agriculture. In fact, we always hear the opposite from the NDP-Liberal coalition. We see that agriculture is a bit like a person the Liberals do not want to talk about. They like it because it brings in some money, but they do not promote it on the world stage. They always ask, “How can agriculture in Canada lower emissions?” However, according to the ECCC, they are not even tracking them. Actually, the environment commissioner just came out with a report on the agriculture strategy of the Government of Canada, and there is no strategic plan in the Department of Agriculture to lower emissions. That is straight from the environment commissioner's report.

The Liberals have been in government for nine long years, and they talk about climate change every day, but there is no strategic plan to lower emissions. That is exactly what the non-partisan environment commissioner said in the report. It is actually a condemnation of how little the Liberals have planned. They will throw a bunch of programs at the wall, but none of them have stuck, because they actually do not have a plan to lower emissions.

The carbon tax is not a plan. It is not an environment plan; it is a wealth distribution plan, and we see that time and time again. When we are talking about how the Prime Minister is not worth the cost, he is not worth the cost of food, because people now cannot afford to put food on the table. He is not worth the cost of housing, because, despite the fall economic plan and the budget, housing costs will continue to increase. They have doubled since the Liberals took government. The Liberals have doubled the cost of mortgages, and they have doubled the cost of home properties.

The amazing part is that, 10 years ago, it took 25 years to pay off a mortgage in Canada. Now, under the NDP-Liberal government, it takes 25 years to save for a down payment to get a home. It is no wonder now that eight out of 10 young Canadians believe that they will never own a home. That has happened over the nine long years that the government has been in power. It is no wonder that the Liberals' polling is the worst it has ever been with younger Canadians. They have lost faith, because they do not believe this is the country where they can get ahead.

I had the pleasure to serve with Premier Wall in the Saskatchewan government. On his last day, when he gave his final speech in the Legislative Assembly, he ended with this, and I'll end with this as well. This is about how a person should always be judged after they leave politics or when they are done: “Did you leave things better than you found them?” The unequivocal answer for the Liberal government is absolutely not.

I know the Liberals are fans of slogans, so I will leave them with this: Instead of build back better, they should put it back the way they found it.