Bill C-69

Budget Implementation Act, 2024, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024

Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by
(a) denying income tax deductions for expenses incurred with respect to non-compliant short-term rentals;
(b) exempting from taxation the international shipping income of certain Canadian resident companies;
(c) exempting from taxation any income of the trusts established under the First Nations Child and Family Services, Jordan’s Principle, and Trout Class Settlement Agreement;
(d) doubling the volunteer firefighters and search and rescue volunteers tax credits;
(e) extending the eligibility for the Canada child benefit in respect of a child for six months after the child’s death;
(f) increasing the cap on labour expenditures per eligible newsroom employee from $55,000 to $85,000 and increasing, for four years, the Canadian journalism labour tax credit rate from 25% to 35%;
(g) extending eligibility for the mineral exploration tax credit by one year;
(h) providing a refundable tax credit to small and medium-sized businesses in designated provinces by returning a portion of fuel charge proceeds from the province;
(i) providing a refundable investment tax credit to qualifying businesses for investments in certain clean hydrogen projects;
(j) providing a refundable investment tax credit to qualifying businesses for certain investments in clean technology manufacturing property;
(k) amending the definition “government assistance” to exclude bona fide concessional loans with reasonable repayment terms from public authorities;
(l) implementing a number of amendments to the alternative minimum tax;
(m) increasing the home buyers’ plan withdrawal limit from $35,000 to $60,000 and deferring the repayment period by three additional years;
(n) excluding the failure to report under the mandatory disclosure rules from the application of the section 238 penalty;
(o) introducing a $10-million capital gains exemption on the sale of a business to an employee ownership trust; and
(p) implementing a number of technical amendments to correct inconsistencies and to better align the law with its intended policy objectives.
Part 2 enacts the Global Minimum Tax Act , a regime based on the rules of the Organisation for Economic Co-operation and Development (OECD). The global minimum tax regime will ensure that large multinational corporations are subject to a minimum effective tax rate of 15% on their profits wherever they do business. 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 amends the Excise Tax Act , the Excise Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Greenhouse Gas Pollution Pricing Act and other related texts in order to implement certain measures.
Division 1 of Part 3 amends the Excise Tax Act by repealing the temporary relief for supplies of certain face masks or respirators and certain face shields from the Goods and Services Tax/Harmonized Sales Tax.
Division 2 of Part 3 amends the Excise Act , the Excise Act, 2001 and other related texts in order to implement changes to
(a) the federal excise duty framework for tobacco products by
(i) increasing the excise duty rates for tobacco products, including imposing a tax on inventories of cigarettes held by retailers and wholesalers,
(ii) changing the process by which brands of tobacco products for export are exempted from special excise duty and marking requirements,
(iii) allowing certain information to be shared for the administration or enforcement of the Tobacco and Vaping Products Act , and
(iv) requiring the filing of information returns in respect of tobacco excise stamps;
(b) the federal excise duty framework for vaping products by increasing the excise duty rates for vaping products; and
(c) the federal excise duty framework for alcohol by
(i) extending by two years the two per cent cap on the inflation adjustment on beer, spirits and wine excise duties, and
(ii) cutting by half for two years the excise duty rate on the first 15,000 hectolitres of beer brewed in Canada.
Division 3 of Part 3 amends the Underused Housing Tax Act and the Underused Housing Tax Regulations by, among other things,
(a) eliminating filing requirements for certain owners;
(b) reducing minimum penalties for failing to file a return; and
(c) introducing a new exemption for residential properties held as a place of residence or lodging for employees.
Division 4 of Part 3 amends the Greenhouse Gas Pollution Pricing Act by providing authority, in certain circumstances, for the sharing of certain information amongst federal officials and for the public disclosure of certain information by the Minister of National Revenue.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Budget Implementation Act, 2022, No. 1 to delay the repeal of the Prohibition on the Purchase of Residential Property by Non-Canadians Act for two years.
Division 2 of Part 4 amends the National Housing Act to increase the in-force limits for guarantees issued by the Canada Mortgage and Housing Corporation (CMHC) in respect of mortgage-backed securities and Canada Mortgage Bonds and for mortgage default insurance provided by CMHC from the temporary $750 billion to the permanent $800 billion. It also amends the Borrowing Authority Act to avoid the double counting of liabilities related to Canada Mortgage Bonds that are guaranteed by the CMHC and have been purchased by the Minister of Finance, on behalf of the Government of Canada, in the calculation of the maximum amount of certain borrowings under that Act.
Division 3 of Part 4 authorizes the making of payments to the provinces for the fiscal year beginning on April 1, 2024 respecting a national program for providing food in schools.
Division 4 of Part 4 amends the Canada Student Loans Act and the Canada Student Financial Assistance Act to expand eligibility for student loan forgiveness to early childhood educators, dentists, dental hygienists, pharmacists, midwives, teachers, social workers, psychologists, personal support workers and physiotherapists.
Division 5 of Part 4 amends the Canada Education Savings Act to, among other things,
(a) authorize the Minister responsible for that Act to open a registered education savings plan in respect of a child born after 2023 who is eligible for the payment of the Canada Learning Bond and is not the beneficiary under such a plan, so that the Minister may pay a Canada Learning Bond in respect of the child; and
(b) increase, from 20 to 30 years, the maximum age of a beneficiary under a registered education savings plan in respect of whom a Canada Learning Bond may be paid on application.
It also makes consequential amendments to the Income Tax Act .
Division 6 of Part 4 amends the Bretton Woods and Related Agreements Act to increase the maximum financial assistance that may be provided in respect of foreign states.
Division 7 of Part 4 amends the Bretton Woods and Related Agreements Act to increase the amount of the payment that the Minister of Finance may provide to the International Monetary Fund in respect of Canada’s subscriptions. It also amends the International Development (Financial Institutions) Assistance Act and the European Bank for Reconstruction and Development Agreement Act to provide for new financial instruments that the Minister of Foreign Affairs or the Minister of Finance, as the case may be, may use to provide financial assistance to the institutions referred to in those Acts.
Division 8 of Part 4 amends the International Financial Assistance Act to, among other things, provide that foreign exchange losses in relation to programs referred to in that Act must be charged to the Consolidated Revenue Fund and provide for the making of payments to Development Finance Institute Canada (DFIC) Inc. in relation to programs referred to in that Act out of the Consolidated Revenue Fund.
Division 9 of Part 4 amends the Export Development Act to lower the limit for total liabilities and obligations referred to in subsection 24(1) of that Act from $115 billion to $100 billion.
Division 10 of Part 4 amends the Financial Administration Act to broaden the application of subsection 85(2) of that Act to other Crown corporations.
Division 11 of Part 4 amends the Financial Administration Act to require certain banks and other financial institutions to disclose prescribed information for federal payments accepted for deposit.
Division 12 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to enhance the Canada Health Transfer for qualifying provinces and territories.
Division 13 of Part 4 amends the Pension Benefits Standards Act, 1985 to require that the Superintendent of Financial Institutions publish certain information relating to pension plan investments. It also amends the Pooled Registered Pension Plans Act to require that plan administrators provide specified information by written notice to certain persons when they become members of a pooled registered pension plan.
Division 14 of Part 4 amends the Canada Pension Plan to, among other things,
(a) provide for a death benefit of $5,000 in cases where no other Canada Pension Plan benefit, with the exception of the orphan’s benefit, has been paid in respect of the deceased contributor’s contributions;
(b) create a new child’s benefit for dependent children aged 18 to 24 who are in part-time attendance at school;
(c) maintain eligibility for the disabled contributor’s child’s benefit if the disabled contributor reaches the age of 65;
(d) allow for the deeming of an application for a disabled contributor’s child’s benefit on behalf of a child to have been made at an earlier date under the Canada Pension Plan ’s incapacity provisions;
(e) preclude entitlement to a survivor’s pension if an individual has received a division of unadjusted pensionable earnings in respect of their deceased separated spouse; and
(f) clarify the determination of the payee of the disabled contributor’s child’s benefit.
It also makes a consequential amendment to the Canada Pension Plan Regulations .
Division 15 of Part 4 amends the Public Sector Pension Investment Board Act to provide for the payment of certain amounts into the Consolidated Revenue Fund by the Public Sector Pension Investment Board.
Division 16 of Part 4 enacts the Consumer-Driven Banking Act , which establishes a consumer-driven framework for individuals and small businesses to safely and securely share their data with the participating entities of their choice.
It also makes related amendments to the Financial Consumer Agency of Canada Act to establish the position of Senior Deputy Commissioner for Consumer-Driven Banking who is responsible for consumer-driven banking matters and to provide for, among other things, the supervision of participating entities.
Division 17 of Part 4 amends the Bank Act to, among other things, clarify the definitions “deposit-type instrument” and “principal-protected note”.
Division 18 of Part 4 amends the Office of the Superintendent of Financial Institutions Act to increase to $100,000,000 the maximum amount that expenditures made out of the Consolidated Revenue Fund to defray the expenses arising out of the operations of the Office may exceed the Office’s total assessments and revenues.
Division 19 of Part 4 amends the Bank of Canada Act to clarify that the Bank of Canada may enter into repurchase, reverse repurchase and buy-sellback agreements.
Division 20 of Part 4 amends the Canada Business Corporations Act to
(a) harmonize fines for a corporation guilty of an offence related to the collection or sending of information regarding individuals with significant control; and
(b) set separate fines and imprisonment terms on the basis of a summary conviction or a conviction on indictment for a director, officer or shareholder of a corporation guilty of an offence related to individuals with significant control.
Division 21 of Part 4 amends Parts I to III of the Canada Labour Code to, among other things,
(a) provide that a person who is paid remuneration by an employer is presumed to be their employee unless the contrary is proved by the employer;
(b) provide that if, in any proceeding other than a prosecution, an employer alleges that a person is not their employee, the burden of proof is on the employer; and
(c) prohibit an employer from treating an employee as if they were not their employee.
Finally, it also includes transitional provisions.
Division 22 of Part 4 amends the Canada Labour Code to, among other things, set out certain employer obligations relating to policies respecting work-related communication and clarify certain employee rights and employer obligations relating to terminations of employment. It also includes transitional provisions.
Division 23 of Part 4 amends the Employment Insurance Act to extend, until October 24, 2026, the duration of the measure that increases the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.
Division 24 of Part 4 amends section 61 of An Act for the Substantive Equality of Canada’s Official Languages in order to add a reference to subsections 18(1.1) and (1.2) of the Use of French in Federally Regulated Private Businesses Act in subsection 19(1) of that Act, which An Act for the Substantive Equality of Canada’s Official Languages enacts.
Division 25 of Part 4 authorizes a corporation that is to be incorporated as a wholly owned subsidiary of the Canada Development Investment Corporation to provide loan guarantees as part of an Indigenous loan guarantee program and authorizes the payment out of the Consolidated Revenue Fund by the Minister of Finance of amounts that are required in respect of those guarantees.
Division 26 of Part 4 authorizes the payment of up to $1.3 million to entities or individuals involved in the government’s engagement in a pilot project for the creation of a Red Dress Alert.
Division 27 of Part 4 provides that the subsidiary of VIA Rail Canada Inc. incorporated with the corporate name VIA HFR - VIA TGF Inc. is, as of the date of its incorporation, an agent of His Majesty in right of Canada and may enter into contracts, agreements and other arrangements with His Majesty as though it were not such an agent.
Division 28 of Part 4 amends the Impact Assessment Act , in response to the majority opinion of the Supreme Court of Canada on the constitutionality of that Act, to, among other things,
(a) align the preamble and purpose provision with the primary objective of that Act, which is to prevent or mitigate significant adverse effects within federal jurisdiction — and significant direct or incidental adverse effects — that may be caused by the carrying out of physical activities;
(b) replace the definition “effects within federal jurisdiction” with “adverse effects within federal jurisdiction” and, in doing so,
(i) restrict the definition to non-negligible adverse changes,
(ii) limit transboundary changes to those involving the pollution of transboundary waters and the marine environment, and
(iii) include, in respect of federal works or undertakings and activities carried out on federal lands, non-negligible adverse changes to the environment or to health, social and economic conditions;
(c) ensure that the impact assessment process applies only to those physical activities that may cause adverse effects within federal jurisdiction or direct or incidental adverse effects;
(d) ensure that, in deciding if an impact assessment of a designated project is required, one factor that the Impact Assessment Agency of Canada must take into account is whether another means exists that would permit a jurisdiction to address those effects;
(e) amend the final decision-making provisions to provide for an initial determination as to whether the adverse effects within federal jurisdiction and the direct or incidental adverse effects are likely to be, to some extent, significant, and then, if so, provide for a determination as to whether those effects are justified in the public interest; and
(f) improve cooperation tools to better harmonize the impact assessment process with the processes for assessing effects that are followed by provincial and Indigenous jurisdictions.
Finally, it also includes transitional provisions.
Division 29 of Part 4 amends the Judges Act to increase the number of salaries authorized for judges of superior courts other than appeal courts. It also reduces in a corresponding manner the number of salaries authorized for judges of provincial unified family courts.
Division 30 of Part 4 amends the Tax Court of Canada Act to provide that, if a party to a proceeding under the general procedure of the Tax Court of Canada is not an individual, that party must be represented by counsel, except under special circumstances.
Division 31 of Part 4 amends the Food and Drugs Act to, among other things, authorize the Minister of Health to
(a) establish rules for the purpose of preventing, managing or controlling the risk of injury to health from the use of therapeutic products, other than the intended use, or the risk of adverse effects on human beings, animals or the environment from the use of a drug intended for an animal;
(b) exempt any food, therapeutic product, person or activity from the application of certain provisions of that Act or its regulations; and
(c) deem, on the basis of decisions of, information or documents produced by, a foreign regulatory authority, that certain requirements of that Act or its regulations are met in respect of a therapeutic product or food.
Finally, it also includes a transitional provision.
Division 32 of Part 4 amends the Tobacco and Vaping Products Act to authorize the provision of customs information to the Minister responsible for that Act for the purpose of the administration and enforcement of that Act and to authorize that Minister to disclose information to other federal ministers for certain purposes.
Division 33 of Part 4 amends the Criminal Code to broaden the criminal interest rate offence to prohibit a person from offering to enter into an agreement or arrangement to receive interest at a criminal rate and from advertising an offer to enter into an agreement or arrangement that provides for the receipt of interest at a criminal rate. It also repeals the provision that requires the consent of the Attorney General prior to commencing proceedings related to the offence.
Division 34 of Part 4 contains measures that are related to money laundering, terrorist financing and sanctions evasion and other measures.
Subdivision A of Division 34 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,
(a) permit information sharing between reporting entities for the purpose of detecting and deterring money laundering, terrorist financing and sanctions evasion;
(b) authorize, subject to certain conditions, the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) to disclose certain information to provincial and territorial civil forfeiture offices and to the Department of Citizenship and Immigration;
(c) authorize FINTRAC to publicize additional information pertaining to violations of that Act; and
(d) extend the application of that Act to cheque cashing businesses.
It also makes consequential amendments to the Personal Information Protection and Electronic Documents Act and the Cross-border Currency and Monetary Instruments Reporting Regulations .
Subdivision B of Division 34 amends the Income Tax Act and the Excise Tax Act to allow provincial or superior court judges, a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 of the Criminal Code to grant on application by a Canada Revenue Agency official the authorization to use device or investigative technique, or procedure or otherwise do any thing provided in a warrant, for purposes of tax investigations.
Subdivision C of Division 34 amends the Criminal Code to provide for an order to keep an account open or active and for a production order to require the production of documents or data that are in a person’s possession or control on dates specified in an order that fall within the 60-day period after the day on which it is made.
Division 35 of Part 4 amends the Criminal Code to, among other things,
(a) create new offences in respect of motor vehicle theft, including an offence concerning the possession or the distribution of an electronic device suitable for committing theft of a motor vehicle, and in respect of criminal organizations; and
(b) add, as an aggravating factor, evidence that an offender involved a person under the age of 18 years in the commission of an offence.
It also makes consequential amendments to other Acts.
Division 36 of Part 4 amends the Radiocommunication Act to, among other things, prohibit the manufacture, import, distribution, lease, offer for sale, sale or possession of certain devices specified by the Minister of Industry. It also amends that Act to establish as an offence or a violation the contravention of that prohibition.
Division 37 of Part 4 amends the Telecommunications Act to, among other things, require telecommunications service providers to provide their subscribers with a self-service mechanism that allows them to cancel their contract for telecommunications services or modify their telecommunications service plan and to inform those subscribers before the expiry of their fixed-term contract, as well as in other specified circumstances, of other service plans that those providers offer. It also amends that Act to prohibit the charging of certain fees.
Division 38 of Part 4 amends the Corrections and Conditional Release Act to, among other things,
(a) provide that the Correctional Service of Canada is responsible for implementing any arrangement — approved by the Minister of Public Safety and Emergency Preparedness — entered into by the Commissioner of Corrections and the Canada Border Services Agency with respect to the support that the Service may provide to the Agency to assist in the exercise of certain powers or the performance of certain duties and functions;
(b) control the access of the inmates of a penitentiary to a designated immigrant station adjacent to the penitentiary and the access of the immigration detainees of a designated immigrant station to a penitentiary adjacent to the station; and
(c) provide that, in exigent circumstances, staff members of the Service may provide additional support to detention enforcement officers of the Agency to assist them in the exercise of certain powers or the performance of certain duties and functions.
It also amends the Immigration and Refugee Protection Act to define the term “immigrant station”, to provide that an area of a penitentiary may be an immigrant station only if it is designated under the Corrections and Conditional Release Act and to set out the circumstances under which a person detained under that Act may be detained in a designated immigrant station.
Finally, it provides for the repeal of those amendments on a specified date and includes a transitional provision.
Division 39 of Part 4 contains measures related to public debt and the borrowing of money.
Subdivision A of Division 39 amends the Financial Administration Act to clarify that certain regulations and directions do not apply to contracts related to the borrowing of money entered into by the Minister of Finance.
Subdivision B of Division 39 amends the Borrowing Authority Act to increase the maximum amount of certain borrowings.
Division 40 of Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to require certain financial institutions to make available information respecting diversity among directors and members of senior management.
Division 41 of Part 4 amends the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to extend the period during which federal financial institutions governed by those Acts may carry on business.
Division 42 of Part 4 amends the Federal Courts Act to provide that the Federal Court has jurisdiction to hear applications for judicial review of decisions of the Social Security Tribunal on the extension of time to make a request for review or reconsideration under the Canada Disability Benefit Act . It also amends the Tax Court of Canada Act and the Department of Employment and Social Development Act to, among other things, provide the Tribunal with jurisdiction to hear appeals of decisions made under the Canada Disability Benefit Act and require that matters related to income raised in those appeals be referred to the Tax Court of Canada.
Division 43 of Part 4 amends the Controlled Drugs and Substances Act to repeal provisions related to the ministerial power to exempt supervised consumption sites from the application of that Act. It also amends that Act to allow for the making of regulations respecting authorizations for supervised consumption and drug checking services and includes transitional provisions.

Budget Implementation Act, 2024, No. 1

[Greg McLean, Conservative, Calgary Centre, AB]

Mr. Speaker, I usually enjoy the speeches from the member on the other side of the House. I often refer to him in public as the “minister of finance” because I think he knows more about finance than anybody on that bench.

However, that speech was a ramble. I do not know if it is just because it is Monday and he had not prepared to be here, but he talked about a lot of things, including the capital gains rate, which, I will tell him, because he probably has not read it, is not part of the budget implementation act. He needs to go back and read that.

I will ask him some questions because he raised the budget implementation act. As far as capital gains go, capital gains are going back beyond the formula of his party's previous leaders, Chrétien and Martin, who reduced it to the 50% level because they got the budget back in balance. The budget is now not in balance, so of course, they are looking for ways to take more money from Canadians and are pretending it is only a certain sector of Canadians. It is all Canadians.

At that point in time, what exactly was the exemption rate that Canadians paid zero dollars on for their capital gains?

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, there we have it. The Conservative Party of Canada is advocating for a 0% capital gains inclusion rate, which would only benefit the wealthiest of the wealthiest in this country. That is exactly what the member just said.

I will say this: When given a choice between investing in dental care, seniors and child care or having a capital gains inclusion rate of two-thirds times the personal income tax rate, to get to a rate around 35%, so that somebody keeps about two-thirds of the dollars when they have a capital gains rate transaction, I will choose our plan over the 0% rate the member just talked about.

[Luc Desilets, Bloc, Rivière-des-Mille-Îles, QC]

Mr. Speaker, this is the first time that I see my colleague, whom I very much like, get so heated. I am disappointed because I was on a mission with him and I tried to teach him a little more French. It did not work that evening, but he always has a French word to say.

He talks about building a country. It is clear that we do not feel included in that country, because Quebeckers and the Bloc Québécois's demands are ignored.

I will list a few of our demands: Quebec's right to opt out with full compensation; increased old age pensions for people aged 65 and over; an end to subsidies for all fossil fuels and support for a clean energy transition; and the transfer of housing money to Quebec.

How does he respond to this? We are not part of the story. We will never be part of the Liberals' federalist story. There is nothing there for us.

Does my colleague agree that the Bloc Québécois's demands remain unanswered?

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, I am very happy to see my colleague. In response to his question, I would say that we are working together with all of the provinces and territories in our country. We are focusing on economic growth.

We are focused on creating a country that is more fair and where all Canadians succeed, all Canadians from coast to coast to coast.

I love Canada, and I love the beautiful province of Quebec. I am an anglophone from Ontario. I take French lessons all the time because I want to get better at it. My daughters are in French immersion in Ontario.

I always believe that Canada is the best country in the world, with all its provinces and territories.

[Rachel Blaney, NDP, North Island—Powell River, BC]

Mr. Speaker, I appreciated how much the hon. member talked about the seriousness of climate change. I do agree. I come from a riding that is in a rainforest. We are in droughts more often than we are not, which is very concerning for me because of the long-term impacts that it will have.

I am just wondering if the member could talk about why they keep giving so much money to oil and gas industries in subsidies instead of taking some of those resources and investing in a more green economy.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Mr. Speaker, we are investing the ITCs in climate, in renewable energy and renewable resources, literally billions of dollars in partnering with industry to do that. At the same time, we need to be realistic. With our climate goals, we will need energy sources, both renewable and non-renewable, for the years to come.

I just want to take my hat off to the over 800,000 Canadian workers who are employed in the oil and gas industry and related industries across Canada because they get up and they go work hard every day. They save the money. They want a bright future for their kids, and they deserve it. We will be there for them as the years go by. We will make sure we are the leader in renewable energy, just as much as we are in the auto sector—

[The Deputy Speaker, Chris d'Entremont]

Resuming debate.

The hon. member for Salaberry—Suroît.

[Claude DeBellefeuille, Bloc, Salaberry—Suroît, QC]

Mr. Speaker, I am pleased to speak about Bill C-69, which is a huge omnibus bill containing more than 650 pages. I would not be entirely honest if I said that I read them all. It contains 67 different measures, more specifically 23 tax measures and 44 non-tax measures. There are therefore a lot of elements in this huge bill.

Like any omnibus bill, Bill C‑69 contains some commendable measures. However, it also contains measures that the Bloc Québécois and I consider unacceptable. I will give two examples.

First, the division regarding the banking system essentially removes Quebec and the provinces from the financial sector when a financial institution deals with its clients through a technological platform. The parties treacherously made no move to change this, as though nothing had happened, despite the explanation by the witness from Quebec. A representative from Mouvement Desjardins, the largest financial cooperative in Quebec, told the committee that the entire financial sector in Quebec and the provinces would be penalized if this power were taken away. My colleague from Joliette clearly explained how this does not make a lick of sense for the provinces and Quebec. Despite that, this division remains in Bill C‑69, to our profound dismay. We do not understand why the members of the parliamentary committee did not listen to Mouvement Desjardins and the other witnesses who criticized this.

Bill C‑69 also contains a new oil and gas subsidy. The government has added a so-called clean hydrogen tax credit. It is a 15% to 40% tax credit that will be calculated based on the carbon intensity of the hydrogen produced. I think we can read between the lines. It is really a tax credit tailor-made for natural gas producers. We have talked ourselves hoarse saying that enough is enough with the support for all the companies and producers that has increased greenhouse gas rates in Quebec, in the provinces and across Canada.

I could list make a list of things that disappoint me, but what disappoints me the most is that there is nothing, no income support measure, for our farmers. When I say farmers, I am talking about small-, medium- and large-scale fruit and vegetable growers who are subject to the vagaries of climate and temperature.

If the members over there could stop talking loudly so I could finish my speech—

[The Deputy Speaker, Chris d'Entremont]

I did not mean to interrupt the hon. member. I was trying to give a little wink and a nod to the members.

To the hon. members for Abbotsford and Provencher, the hon. member for Salaberry—Suroît is not far away, and men's voices tend to carry in the chamber. I just want to make sure they know that when members are speaking in French, it is just as important as when members are speaking in English.

The hon. member for Salaberry—Suroît.

[Claude DeBellefeuille, Bloc, Salaberry—Suroît, QC]

Mr. Speaker, it is time for the House to rise, because situations like this are unacceptable. I know my colleague is not wearing his earpiece, so he does not know how angry I am that he interrupted me during my speech.

I will go back to what I was saying. What outrages me is that there is no support for farmers, especially produce growers, those who grow our peppers, carrots and lettuce, those who work the land and really depend on the climate. There are all kinds of weather variations. Abitibi has had droughts. Elsewhere, we have seen floods. Farmers and produce growers had to deal with that last year. Their yields were a total disaster. I am thinking of strawberries and raspberries.

The fruits and vegetables we are buying right now in grocery stores in Quebec come from our produce growers. I am not just talking about small-scale produce growers who put together baskets of organic fruits and vegetables and sell them to people in their region or at farmers' markets in Montreal. All those produce growers have come to the same conclusion: The current programs are not designed for them and do not meet their needs.

More importantly, they have been asking the federal government for help for months now. One of the things they are calling for is for the AgriRecovery program to be activated, but the government refuses to listen. Quebec, meanwhile, understood the situation weeks ago, granting emergency assistance to support produce growers during the current season. They need to buy seeds and whatever else they need for the summer growing season. Everything we eat this fall and winter will come from investments made in fruit and vegetable growers. If the previous season was a disaster, that means they will not have enough cash. Produce growers cannot be compared to dairy farmers. They are two completely different sectors. I care deeply about this because there are a lot of produce growers in my riding. Many small-scale organic producers tell me that they feel completely ignored by the federal government. There is nothing in the budget for them, nothing to help them cope with the bad seasons that are, ultimately, the result of climate change.

I want to talk about something I have mentioned several times in the House. Two years ago, the government exempted apple ciders and meads from excise duty. It did so because the output of these small producers in Quebec is not intended for the international market. It is actually destined for the domestic, local and regional markets. There is not enough product to sell to a broader market. There are 118 cideries in Quebec. Those that produce apple cider or mead, a honey-based wine, have been exempted. We were very pleased because this is something the Bloc Québécois worked hard on, with help from the member for Joliette.

Has anyone ever tasted pear cider? It is heavenly. It is like regular cider, but made from pears. Has anyone tasted maple wine? It is an alcoholic wine made with maple syrup. Quebec has a lot of sugar bushes, and some have developed alcoholic products. There is one thing I do not understand. In my area, for example, we have the Black Creek cider house, which produces magnificent apple cider. It tastes heavenly too. This cider house also produces maple-based wine. Its bottles of apple cider are exempt from excise duty, but the small amount of maple wine it produces is not. It makes no sense. We do not understand why the Minister of Finance did not try to harmonize the exemption for all producers of berry wines.

As a last resort to convince the Minister of Finance, maybe I should offer her a bottle of currant wine, pear cider or ice pear cider. La Capsule Temporelle, a new cidery in my riding, makes a pear cider that tastes absolutely ambrosial.

However, the companies are struggling with the accounting. One of the companies is exempt from excise duty, while the other is not. Can we ask our Minister of Finance for some harmonization to allow our artisan producers to make a good living and sell a quality product in our regions, in all fairness and justice?

This is a heartfelt plea. I even wore a botanical print today in hopes of swaying the government. I hope my message has been heard by the government, specifically the Minister of Finance.

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

Mr. Speaker, I too have a passion and love for agri-food businesses, especially the ones in Quebec, like the microenterprises that produce high-quality products in Quebec that are to be savoured and enjoyed. When I travel through the region, I really appreciate that about Quebec.

In the federal budget this year, the BIA, we have the Canada carbon rebate for small businesses, which supports a rebate going back to small businesses. We have initiated an opportunity to work with Crown corporations, including BDC and EDC, so they can take more risks and lend more money to small and medium-sized enterprises, including agri-food businesses. We are also investing in Canadian start-ups through Futurpreneur, which has increased funding, and are working with Canada pension plans to see if they can invest more domestically. The list goes on. There is more money for regional economic growth as well.

There is quite a bit to be desired in this budget. Can the member opposite speak to the very large investments in it for small business?

[Claude DeBellefeuille, Bloc, Salaberry—Suroît, QC]

Mr. Speaker, we noticed that the budget contains a helpful measure for microbreweries that make craft beer.

My question for the parliamentary secretary, who, if I remember correctly, serves on the Standing Committee on Finance, has to do with excise duty on small artisanal producers. It is a lot for them. It makes a big difference in the cost per bottle, whereas exempting them from excise duty will not have much impact on the government's coffers.

I would like to ask the parliamentary secretary to use his influence to convince the Minister of Finance to exempt berry wine producers from excise duty at the next opportunity. It is too late to do so in Bill C-69.

[Bernard Généreux, Conservative, Montmagny—L'Islet—Kamouraska—Rivière-du-Loup, QC]

Mr. Speaker, I found my colleague's intervention very interesting, because a distillery in my riding that had been in business for five or six years was forced to shut down. It was producing some absolutely extraordinary products, mainly fantastic gins.

Unfortunately, it was forced to close down for obvious reasons. Small businesses like this one have to fill out literal mountains of paperwork on a daily and monthly basis to satisfy the government's ravenous appetite for red tape.

I will ask my colleague if she can confirm that her goal is truly to reduce the amount of paperwork that these small artisanal producers of wine, cider, honey and other fabulous made-in-Quebec products are required to fill out.

[Claude DeBellefeuille, Bloc, Salaberry—Suroît, QC]

Mr. Speaker, my colleague is right.

In a region or a riding like mine, there are a lot of small artisanal producers of alcohol and other products. They all complain about the mountain of red tape they have to deal with, because it takes up a lot of their time. They do not have a lot of employees. Often, they are family businesses that do not have a lot of staff to meet these requirements.

The first thing my colleagues need to understand is that Quebec is proud to be home to many distilleries, microbreweries, cideries and wineries. Quebec produces many excellent artisanal products.

We cannot understand why these businesses are not getting better support. The first measure the government should take is to put apple cider and mead producers on an equal footing with berry winemakers. The first step in doing this is to exempt these producers from excise duty. As I said, this will not make a huge hole in the government's budget, but it will make a huge difference for small-scale producers.

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

Mr. Speaker, what a pleasure it is to be able to speak to the budget implementation bill. Bill C-69 is a very important piece of legislation. Ultimately, it shows very clearly to Canadians in all regions of the country what they can expect from a Liberal government versus a Conservative opposition, or the Conservative-Reform party compared to the Liberal Party. Let us be very clear on that.

A few weeks back, I was at the party's annual general meeting, where some of the members were asking me a very simple question. They asked how I would best describe the difference between the Conservative Party today and the Liberal Party. The best thing I could come up with at the time was to say to think of it in the sense that the Liberal Party cares while the Conservative Party cuts. There is so much truth to that.

All one needs to do is take a look at what the Conservative-Reform party stands for today and listen to the many announcements being brought forward by the government to get a better appreciation of the contrast between the two parties. As a government and as a political party, we have advocated for very strong progressive policies. At the same time, we have taken budgetary and legislative action to support a strong, healthy economy. The big difference is that our plan is about building a Canada that ensures fairness for every generation. We do not see that coming from the Conservative Party.

I would suggest some members need to look at Hobbes and his theories on economic development and people to get a better sense of maybe where the Conservative-Reform party is. I would argue the Conservative Party today has really shifted far to the right. The more people understand the degree to which it has shifted, the more they are going to turn their backs on the Conservative Party.

Former prime minister Joe Clark is distancing himself by saying things like he never left the Progressive Conservative Party but that the party left him. Individuals like Kim Campbell are talking in a not a very positive way about the current leadership of the Conservative Party and the type of misinformation the party—