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.

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

Thank you very much. The answer is very complete and very clear.

The government has therefore committed to holding discussions with the provinces with a view to transferring at some point some of the revenue generated by this new tax on multinationals. However, there is no mechanism to do so in Bill C‑69.

If I understand correctly, Mr. Repetto expects the government to take steps with the provinces to reach an agreement. As long as it does not propose an allocation mechanism, Bill C‑69, as it currently stands, will see all the revenue generated by this new tax wind up in federal coffers, and the provinces will not receive any of this revenue, apart from the revenue they already receive. Is that correct?

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

Thank you, Mr. Chair.

I'd like to welcome all the witnesses and thank the senior officials once again for being here. I also want to join Mr. Chambers and Mr. Weiler in thanking them for the incredible quality of the document introducing Bill C‑69, which also includes a questions and answers section. That's very helpful, and we thank them for that.

My first questions will focus on part 2 of Bill C‑69. I am very pleased to finally see a budget implementation bill include the measures it contains. They will bring about significant economic changes by starting to address tax fairness and equity. I commend the government for putting that forward.

However, I'm disappointed to see that part 1(b), which deals with international shipping, seeks to exempt Canadian international shipping companies from this global minimum tax of 15%. I can come back to this question a little later, probably with the officials, to discuss this provision, which I will call “the Paul Martin and family clause”.

Let's go back to part 2, which is 300 pages long with amendments to the Income Tax Act and other acts. I'm not sure I understand all the intricacies that well.

Corporate income tax doesn't just go to the federal government because part of it goes to the provinces. Alberta and Quebec deal with corporate taxes themselves. However, in part 2, there do not seem to be any provisions for sharing the revenue resulting from this new tax between the federal government and the provinces, or even any mechanisms that would allow Quebec and Ottawa to coordinate their measures to achieve the 15% rate. Is my reading correct?

[Patrick Weiler, Liberal, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Thank you, Mr. Chair.

Thank you to all our witnesses for being here today to answer questions on Bill C-69.

I will start in part 1 with some of the measures that Ms. Gwyer mentioned in her introduction.

I hope that Ms. Gwyer or other officials can explain to the committee how the new investment tax credits, particularly on hydrogen and clean-tech manufacturing, will interact with the other investment tax credits that are being implemented through the fall economic statement.

[Gervais Coulombe, Acting Director General, Sales Tax Division, Department of Finance]

Good afternoon, my name is Gervais Coulombe and I am acting director general of the Sales Tax Division at the Department of Finance.

Part 3 of Bill C‑69 contains various budget measures amending the Excise Tax Act, the Excise Act, the Excise Act, 2001, the Underused Housing Tax Act, part 1 of the Greenhouse Gas Pollution Pricing Act and other related texts.

The first measure under Division 1 would end the temporary GST/HST relief of certain face masks or respirators and certain face shields, which had been introduced in 2020 to support public health during the COVID-19 pandemic.

Division 2 of part 3 would implement, among other things, excise duty rate adjustments for tobacco, vaping and alcohol products. Specifically, it would implement the budget 2024 proposal to increase the tobacco excise duty rate by $4 per carton of 200 cigarettes, effective April 17, 2024. It would also implement the budget 2024 proposal to increase vaping product excise duty rates by 12%.

Finally, as announced on March 9, 2024, it would extend by two years the 2% cap on the inflation adjustment on beer, spirits and wine excise duties, and would also reduce by half, for two years, the excise duty rate for the first 15,000 hectolitres of beer brewed in Canada.

Division 3 of part 3 implements changes to the Underused Housing Tax, in response to suggestions from Canadians. The changes would facilitate compliance while ensuring that the tax continues to apply as intended. Among other things, the amendments would eliminate filing requirements for certain owners, reduce minimum penalties for failing to file a return and introduce a new exemption for residential properties held as a place of residence or lodging for employees.

Division 4 of part 3 implements a measure that would broaden the provisions allowing the disclosure of confidential information in respect of a provincial Crown or its agent that is non-compliant or has stated that it will not comply with the federal fuel charge under part 1 of the Greenhouse Gas Pollution Pricing Act.

Mr. Chair, this completes our opening remarks for parts 1, 2 and 3 of Bill C‑69.

[The Chair, Liberal, Peter Fonseca]

I call this meeting to order.

Welcome to meeting 142 of the House of Commons Standing Committee on Finance.

Pursuant to Standing Order 108(2), the committee is meeting to discuss Bill C-69, an act to implement certain provisions of the budget tabled in Parliament on April 16, 2024.

Today's meeting is taking place in a hybrid format, pursuant to Standing Order 15.1.

Before we begin, I remind all members and other meeting participants in the room of the following important preventive measures.

To prevent disruptive and potentially harmful audio feedback incidents that can cause injuries, all in-person participants are reminded to keep their earpieces away from all microphones at all times.

As indicated in the communiqué from the Speaker to all members on Monday, April 29, the following measures have been taken to help prevent audio feedback incidents.

All earpieces have been replaced by a model that greatly reduces the probability of audio feedback. The new earpieces are black in colour, whereas the former earpieces were grey. Please use only the approved black earpieces. By default, all unused earpieces will be unplugged at the start of a meeting. When you are not using your earpiece, please place it face down in the middle of the sticker for this purpose, which you will find on the table as indicated.

Please consult the cards on the table for guidelines to prevent audio feedback incidents. The room layout has been adjusted to increase the distance between microphones to reduce the chance of feedback from an ambient earpiece. These measures are in place so that we can conduct our business without interruption and protect the health and safety of all participants, including the interpreters.

Thank you all for your co-operation.

I will make few comments for the benefit of the members and witnesses.

Please wait until I recognize you by name before speaking. For members in the room, please raise your hand. For members on Zoom, if you wish to speak please use the “raise hand” function. The clerk and I will manage the speaking order as best we can, and we appreciate your understanding in this regard.

I will remind everyone that all comments should be addressed through the chair.

With us today are officials from the Department of Finance as well as officials from the CRA.

We have a number of officials who will be providing opening remarks. We start with Lindsay Gwyer, who will be providing an opening statement, and then we'll move through a number of other officials. Then, when we get to members' questions, members will all have an opportunity to ask questions to whomever they like, and if someone is in the background, they'll make their way to the table.

Also, we have our clerk, Alexandre Roger, and Ariane Calvert is also joining Alexandre as we go through Bill C-69 here at the committee, so we have the resources and all the help we require.

With that, I will ask Ms. Gwyer to start our opening statements.

Budget Implementation Act, 2024, No. 1

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

Mr. Speaker, when I think of Bill C-69, I think of a sense of fairness for generations X and Z, and the millennials, and how important it is that, as a government, we provide hope. We have seen this put into practice over the years in budgetary and legislative measures that provide that sense of hope for all, recognizing how critically important Canada's middle class is, and those aspiring to be a part of it. Building a stronger economy, and building and reinforcing Canada's middle class, is good for all Canadians. It would ultimately ensure, as my colleague spoke about before, that Canada would be the best place in the world to call home.

The actions we have taken, to date, reinforce the opposite of what the Conservative Party has been talking about. As Conservatives travel the country, spreading misinformation, talking about Canada being broken, nothing could be further from the truth when things are put into the proper perspective of what is happening around the world.

Canada is doing well in comparison to any other country in the world, I would argue. It does not mean that we do not recognize the issues that Canadians are having to face today. That is why, when we talk about issues such as affordability, interest rates and housing, we not only understand and appreciate them, but also take tangible actions to support Canadians. We do not take that lightly. Much like during the pandemic, when the government stood up in a team Canada approach, working with people and other governments, we were there in a very real and tangible way.

I love the contrast between today's Prime Minister and the leader of the Conservative Party. Canadians really do have choices, which is becoming more evident to the degree that they are opposites. We talk about measures such as a pharmacare program and the national school food funding program incorporated into this budget, and the first-ever Canada disability benefit, not to mention the Canadian dental care plan. There are many initiatives we have provided, both in this budget and in other budgets, which have led to ensuring a much higher sense of fairness. There are taxation policies, whether it is the capital gains, the extra tax on the wealthiest 1% in the first budget we introduced or the cut to Canada's middle-class tax bracket. We can talk about the grocery rebate and the enhancement of the guaranteed income supplement, not to mention the OAS being raised for those who are collecting it over the age of 75.

Compare that to what we hear from the Conservatives today. They say they would to fix the budget. Fixing the budget is code. I would suggest there is in fact a hidden Conservative budget they do not want to talk about because it would put on the chopping block a lot of the work we have been able to accomplish over the last number of years, whether it is with respect to the national child care program of $10-a-day day care, which has received phenomenal support across every region of our country, or whether it is the provinces and territories having signed on to programs such as pharmacare.

Yesterday, we witnessed Conservative after Conservative stand up to say that they do not support the pharmacare program. We saw Conservatives stand up to say that they do not support the investments we are making in health care because they do not believe the federal government has a role to play in health care. The contrast is immense. When the Conservatives talk about fixing the budget, they mean cuts, and let there be no doubt about that.

As we continue to bring in policies, whether they are budgetary measures or legislation, let us be very clear that the objective is to recognize the values that Canadians have and the sense of fairness that they want to see put into things such as budgets. They want to see a government that truly cares about the middle class and about expanding the middle class. The healthier and stronger the middle class is, the better the economy will be. We know that.

The Conservatives can spread false information, but the reality speaks volumes. Let me give two very specific examples. In 10 years, Stephen Harper, as prime minister, generated just under one million jobs. In less time, our Liberal government, working with Canadians and other jurisdictions, has generated over two million jobs. That is also taking into consideration a worldwide pandemic, where there was an economic shutdown in many areas.

Our policies are working. In my mind, one of the most powerful statements from the budget released by the Deputy Prime Minister was around foreign direct investment to Canada, and I referenced that yesterday. Individuals and corporations around the world are looking at Canada and saying that they want to invest in Canada. There is a reason they want to invest in Canada, and it is about economic stability and other factors.

On a per capita basis, Canada is number one of the G7 countries on foreign direct investment. The G7 includes the European Union, England, Japan, U.S.A., France and Germany. We are number one when it comes to foreign direct investment. People are putting their money where they believe the potential is the greatest for being able to expand and to have opportunities. Contrast that to the world. If we do that for the entire world, we will see that Canada places number three for foreign direct investment, based on last year's first three quarters, which is where I got those numbers.

People around the world are looking at Canada as a place to invest, and I think that speaks volumes and is complemented by the fact that we have created over two million jobs, all while recognizing the important programs and the expectations Canadians have that we will be there for them, first and foremost, on the issue of health care. We continue to invest historic amounts of money in health care because we understand what is important to Canadians. Unlike the Conservative Party, we are going to be there to ensure that we have a health care system that we could all be proud of, not only for today but also for future generations.

Those types of commitments and contrasts are what Canadians will see between the Liberals and the Conservatives. We will continue to expand on that contrast in the coming months. In 18 months or so, when there is an election, people will see the leader of the Conservative Party for who he is, a leader who has no problem meeting with groups like Diagolon.

Liberals are meeting with real people, and who is the leader of the Conservative Party meeting with? Who is he listening to, in order to come up with policy ideas that would help Canadians? Contrast who we are to who they are. In the end, we will continue to work with Canadians to build a stronger, healthier economy and society.

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

Mr. Speaker, I do see some irony in the fact that the budget bill is called Bill C-69, because one might remember that the last Bill C-69 ended up being ruled unconstitutional by the Supreme Court because the federal government was sticking its nose into provincial jurisdiction. Here we have, in budget 2024, the government sticking its nose into child care and creating fewer spaces than ever existed and into dental care and not consulting the dentists, and decriminalizing more hard drugs than are actually in its pharmacare plan.

Why is the government pouring $40 billion more on the inflationary fire so that the Governor of the Bank of Canada cannot reduce inflation rates and get inflation down?

The House resumed from May 6 consideration of the motion that Bill C-69, An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024, be read the second time and referred to a committee, and of the amendment.

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, dealing with the last question first, I think a critical part of the Canada disability benefit is that we ensure all provinces and territories come to an agreement with the federal government whereby any additional funds the federal government is providing to people living with disabilities is not clawed back. If that were to happen then people living with disabilities would not receive any benefit at all. That is a critical component for success.

In terms of additional aspects of the budget, which is over 600 pages long, I would point out that Bill C-69 would provide support for small and medium-sized businesses by returning over $2.5 billion in proceeds from the price on pollution to an estimated 600,000 small and medium-sized businesses through an accelerated and automated return process. Rebates would also be provided every year going forward. That is a positive step. Small businesses are the engine of our economy, and many of them are suffering.

The extension of that carbon tax rebate, in the billions of dollars, to small and medium-sized businesses would be an important reason, I think, to support this budget and one that I would be interested in hearing my Conservative colleagues' reasoning as to why they would oppose that.

[Don Davies, NDP, Vancouver Kingsway, BC]

Madam Speaker, millions of Canadians are really struggling right now. The cost of living is up dramatically. It is getting much harder to pay rent, to pay a mortgage, to buy food and to pay bills. This has gone on for several years now for many Canadian families, and I think it is fair to say that communities across Canada are really feeling the toll of the economic difficulty facing this country.

However, big corporations and the ultra rich are doing better than ever. They are making record profits, often by gouging Canadians with sky-high prices. Even with corporate profits soaring, the investments in Canadian workers and in the Canadian economy are declining. Major shareholders and top executives are reaping enormous benefits, while the promised trickle-down to workers, communities and consumers, promised by the right to North Americans around the world since the beginning of the century, is as illusory as it has ever been. New Democrats recognize these facts. That is why we are using our power in this minority Parliament to deliver results for people.

In the 2024 budget alone, New Democrats have compelled the government to do the following: to build more homes, to preserve existing affordable housing and to protect renters; to bring in universal, single-payer pharmacare, starting with contraception and diabetes medications and devices; to establish a national school food program; to reverse damaging cuts to indigenous services; to invest in accessible, high-quality, non-profit child care; to establish a dedicated youth mental health fund; to double the volunteer firefighter tax credit and the search and rescue volunteer tax credit; and to take the first step toward tax fairness in this country by making wealthy Canadians pay a bit more on their capital gains profits.

It is funny that while I have been speaking, I have heard nothing but catcalls from the Conservatives, who have opposed every single one of the points I just mentioned. That gives people a flash into what a Conservative government might do for Canadians. I think it is quite clear that it would reverse every one of those measures.

While these achievements illustrate, in part, what a New Democrat government could accomplish, the 2024 budget does not fully reflect our party's vision. This is not an NDP budget, but it was a budget that we were able to influence in a minority Parliament.

Likewise, Bill C-69, the bill under consideration in the House, the budget implementation act, 2024, No. 1, includes many of those positive measures that the NDP was able to compel the Liberal government to implement. However, we acknowledge that the legislation has several and significant shortcomings. In our view, there is much more the federal government can and should be doing to make this easier for people and to provide opportunities for the generations to come. For our part, New Democrats will not stop working to deliver results for people.

I want to cover some positive aspects of Bill C-69 because we have indicated that we intend to support this legislation. First, it would launch the new national school food program. This program would be in place as early as the 2024-25 school year and would help over 400,000 children access the food they need to grow healthy and to learn. This would be an important first step toward establishing a national school food program or national standards. This is a critical gap felt strongly in a time of sky-rocketing food prices.

Across Canada, the reality is that nearly one in four children do not get enough food, and more than one-third of food bank users are children. According to Children First Canada, there has been a 29% increase in food insecurity for children in the last year alone. A national school food program not only would give students in Canada access to nutritious food, but also would make healthy eating a daily lesson for our kids. By integrating lessons on food growing, nutrition, preparation and cultivation into established curricula, a national school food program can encourage children to adopt lifelong healthy eating habits.

We know, from international best practices, that all children benefit from universal school food programs, not just children from low-income households. Countries with a national school food program have documented better academic performance, improved short- and long-term health for children, help for family budgets and improved efficiency in the health care system.

Bill C-69 also includes measures that would make housing more affordable in a few ways. It would enhance the home buyers' plan by increasing the withdrawal limit from $35,000 to $60,000 and would temporarily add three years to the grace period before repayments to an RRSP were required.

Bill C-69 would start to crack down on short-term rentals to unlock more homes for Canadians to live in by denying income tax deductions on income earned from short-term rentals that do not comply with provincial or local restrictions. It would ban foreign buyers of Canadian homes for an additional two years, until January 1, 2027, to ensure homes are used for Canadians to live in and not as a speculative asset class for foreign investors.

Bill C-69 also includes measures that would make life more affordable Canadians in other ways. It would make it easier to find better deals on Internet, home phone and cellphone plans by amending the Telecommunications Act to better allow Canadians to renew or to switch between plans and to increase consumer choice to help them find a deal that works best for them.

We know that Internet and cell services are now core staple utilities for Canadians, and Canadians pay among the highest prices in the world. This happened under the current Liberal government, and it happened under the previous Conservative government. New Democrats know we have to drive those prices down for Canadians to meaningfully participate in work-at-home life.

It would crack down on predatory lending by strengthening enforcement against criminal rates of interest to help protect the most vulnerable Canadians from harmful illegal lenders. It would make it easier to save for our children's education by introducing an automatic enrolment in the Canada learning bond to ensure all low-income families receive the support they need for their children's futures.

It also includes measures that would support workers. Bill C-69 would protect gig workers by strengthening prohibitions against employee misclassification in federally regulated industries. It would establish a right to disconnect to help restore the work-life balance for workers in federally regulated industries. It would extend additional weeks of employment insurance for seasonal workers in 13 targeted regions until October 2026. It would advance employee ownership trusts to enable employees to share in the success of their work by encouraging more businesses to sell to an employee ownership trust.

Bill C-69 would deliver two major investment tax credits to help build a more sustainable future, and those are the 30% clean technology manufacturing investment tax credit and the up to 40% clean hydrogen investment tax credit. I sat in the Standing Committee on Finance, where I heard from businesses across this country that cannot wait to get these tax credits in place so that they start to make the investment in sustainable forms of energy that not only would create the jobs of the future but also would help Canada meet our carbon reduction targets.

I have already mentioned that Bill C-69 would provide support for volunteer first responders and the care economy workers in rural and remote communities. It would do this in a couple of ways. It would expand the Canada student loan forgiveness program to pharmacists, dentists, dental hygienists, midwives, early childhood educators, teachers, social workers, personal support workers, physiotherapists and psychologists who choose to work in rural and remote communities. This would build on existing loan forgiveness for doctors and nurses. We all know our rural and remote areas probably feel the pinch of a health care system that is not providing fast enough or good enough service, and it is important this budget recognizes that and takes some steps toward addressing it.

I want to talk for just a moment about the Canada disability benefit because I mentioned that this bill has some serious deficiencies. In my mind, this is one of the most major ones. Despite its plan announced earlier to provide a maximum benefit to people living with disabilities to lift them out of poverty, which is the claim and the goal, which the NDP agrees with, the Liberal government decided to back that up by giving those Canadians $200 a month.

One does not need to be an economist to know that it does not come anywhere near to lifting anybody out of poverty, but frankly, it is almost an insult. At present, a single adult with a disability will live below the poverty line if they receive funding from any of the provincial programs across Canada, and an additional $200 a month is not enough to bring them even to the poverty line. There are over a million and a half Canadians living with disabilities who live in poverty in this country, yet this plan would also have a restrictive eligibility requirement that would limit access to, at most, an estimated 600,000 people.

We are deeply disappointed to see that broken promise, and we will continue to fight for Canadians living with disabilities. We know they need sufficient income in this country not only to let them get out of poverty but also to meaningfully participate and to live enriched lives, where they can contribute as fully as they can. It is not only good for them, but also good for communities and our economy as well.

[Jean-Denis Garon, Bloc, Mirabel, QC]

Madam Speaker, this budget is unacceptable to the Bloc Québécois because it is unacceptable to Quebeckers. Let us keep the suspense for the movies: We are voting against the budget.

This is a budget that, in many ways, feeds on human misery. It is a budget of fiscal imbalance. This budget is the soul of the federal spending power, through which the federal government assumes the right to impose conditions on Quebec in its own areas of jurisdiction. These are areas in which the federal government does not have the right to legislate, such as housing and health care, among others. It is unacceptable.

Quebec has denounced the Liberal government, along with its NDP allies. Last week, the National Assembly unanimously adopted a motion. Not a single Quebec MNA refused to vote in favour of this motion, which called for the right to withdraw with full financial compensation for Quebec in the event of interference into its jurisdictions, as is the case with this budget. These are what we call Quebec's traditional demands.

Every Quebec government dating back to well before I was born made this demand, in particular the Jean Charest-led government, which included the member for Bellechasse—Les Etchemins—Lévis. Had she been in Quebec, she probably would have voted in favour of this motion, rather than voting against last week’s proposal by the Bloc Québécois to give Quebec that right of withdrawal.

Last week during question period, a minister, whose name and title I shall not mention since this was partially private, yelled from one side of the House to the other to ask me what was a unanimous consent motion by the National Assembly worth. According to this individual, there is one every month, since the National Assembly is always unanimously criticizing the federal government.

This helps us understand just how wide the gap is between Canada and Quebec from a budgetary standpoint. Rather than turning to Quebec and showing the province a modicum of understanding and respect, Ottawa says Quebec is wrong to ask for respect in its own areas of jurisdiction. There we have it, the Liberal ministers showing the depths of their contempt. Above all, they are showing their total inability to admit that they are wrong and that they should not interfere in areas outside their jurisdiction they are incompetent to manage. No jurisdiction and no competence makes for an incompetent federal government.

This is an omnibus bill. Right off the bat I expect that the member for Winnipeg-North, an outstanding debater, will likely rise shortly, although my saying so now might dissuade him. He is going to tell me there is something or other that is good in the budget, that there are not just bad things in the budget, that some of what it contains is acceptable. Fine, except that this is an omnibus bill, a bill that has everything and anything and that amends numerous acts and regulations.

In such instances, our values must guide us and we must draw a red line. We in the Bloc Québécois have been transparent. We signalled this red line to the government before it tabled the budget. We told the Liberals that if they wanted, then maybe they could possibly consider seeking the Bloc’s support. One never knows, the NDP might leave their side.

In exchange for this support, we wanted the right to opt out of programs under Quebec's jurisdiction with full financial compensation. Is that included in the bill? Not only is it not included, but the Conservatives, the Liberals and the NDP voted against the amendment to the amendment that we moved to add it to the budget. They voted against Quebec's National Assembly and against all the Quebec governments that have made this request since the 1950s. What the NDP and Liberals are telling us is that they do not think the Quebec government is doing a good enough job in its own areas of jurisdiction and that they do not trust it. However, some of the problems that Quebec is having with health care, education and housing are due to the fact that it does not have full freedom to act, because the federal government is standing in the way.

We asked for old age security to be increased starting at age 65, but that is not in the budget. We asked for an end to the fossil fuel subsidies, but there are fresh subsidies in this budget, and the government is promising a plan. The Minister of Environment said that the government had abolished inefficient fossil fuel subsidies. However, when we asked him what “inefficient” meant, he could not even define it. The reality is that the tax incentives took on a differnt form.

The federal government owes Quebec $900 million. As François Pérusse put it, “a debt is a debt” and must be repaid. The federal government owes Quebec $900 million because we had to give asylum seekers integration classes, French classes, health services and so on. Quebec incurred these expenses and paid for them with Quebeckers' money. This budget is a slap in the face for Quebec.

Instead of granting unconditional housing transfers, the federal government decided to impose even more conditions. Quebec has had permanent housing construction programs for decades. Now, at a time when people are living on the streets, sleeping in tents or in their cars, the government got the brilliant idea to add even more red tape. The Liberals seem to think this is the best Liberal idea this year.

The consequences are serious, tragic and inhumane. For ideological reasons, this government is determined to crush Quebec and its desire to take action in its own areas of jurisdiction. The other provinces can do what they want, but this urge to crush Quebec is having tragic and inhumane consequences. The same is true when it comes to health.

This may not be the worst part, but what makes this bill even more unacceptable is the part about open banking. Banks have changed. The big banks have basically become financial product factories, selling loans, insurance and other financial products. Consumers often use third-party apps to deal with banks. The banks manufacture the financial products, and the apps handle the customer service for those products. This needs to be regulated. These transactions involve personal and private information.

The government had three choices. First, it could have opted for the Interac model, where the industry regulates itself. For instance, take Desjardins in Quebec, provincially regulated financial institutions, and credit unions in the rest of Canada. They coordinate with the banks so that the information that is shared is regulated, customers receive their product and their information is protected. This involves some self-regulation. We are not huge fans of this model, but it could have worked. However, the government said it was not interested.

Then there was the second approach, which is more collaborative and involves securities commissions. This is where Ottawa sits down with Quebec, in particular. Not only is Desjardins the biggest employer in Quebec, but it is also its biggest financial institution. The idea would be to harmonize our laws and regulate the exchange of information to protect consumers, while ensuring that they receive quality service and that new banking services meet their needs. Ottawa, which says it is still working with Quebec, has closed the door on that option.

The government has therefore decided to introduce legislation that will lead to a plan next fall, under which federal financial institutions will be included in the legislative framework. Desjardins and other Quebec co-operatives are literally being told that they have the choice of ignoring Quebec's Consumer Protection Act, ignoring Quebec's Bill 25 on privacy protection and that, if they want, they can come into the federal fold. They will fall under Ottawa's jurisdiction, which contradicts the most basic spirit of co-operation.

That is exactly how the federal government behaved. It not only stomped all over Quebec's jurisdictions, it held a knife to Quebec's throat. It behaved a bit like that when it imposed a securities commission that was supposedly national, but in reality centred on Toronto, before the Supreme Court ruled against it. The government is not open to talking with Quebec.

The Liberals can go ahead and list all the good things they want about Bill C‑69. They can try to convince us that Ottawa knows better than Quebec when it comes to managing hospitals, operating child care and fixing teeth, but that will not not change the fact that this is a bad budget. It goes against Quebec and Quebec's interests as framed by every Quebec government throughout history.

Once again, I am announcing that not only will the Bloc Québécois vote against, but I will be pleased to rise and vote no.

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

Mr. Speaker, what a pleasure it is to rise to start the debate on Bill C-69.

Governments have an opportunity every year to set down in legislation initiatives that could have a wonderful impact. I look at Bill C-69 as a budget implementation bill that would really make a difference in the lives of Canadians. I would like to think that all members of the House would get behind the legislation and the budget for the many positive initiatives the budget would put in place for the benefit of all Canadians, no matter what region of the country they are in.

I personally think there is a theme to be taken from the budget, which I hear many of my colleagues talk about, whether it is the Prime Minister or members of caucus, and that is a sense of fairness. We need to think about generation X and the millennials, and how the government can ensure there is a higher sense of fairness. We saw a good example of that in 2015-16 when we brought in our first budget. Taxation policy is important. Through the legislation and the budget, we will see there is a higher sense of fairness as we are look to the wealthiest in the country to pay a fairer share.

This is not the first time. In fact in 2015-16, we put a special increase on the tax on Canada's wealthiest 1%. Today it is even a smaller percentage. We recognize there is a need for us to provide the good-quality programming the government has had over the last number of years, much of it being enhanced in the budget and legislation. Some of the programs we are seeing for the first time, and others are a continuation. What it really means at the end of day is that we have a government that very much cares about the well-being of Canadians and wants to support them in a fair fashion.

If we look at overall government policies over the last eight-plus years, we will see that, in comparison to other countries in the world, Canada is doing relatively well. I will highlight a few of them. However, before I do that, I want to talk about the last few times the Prime Minister came to Manitoba. In my opinion, they highlight three areas Canadians understand and the fact that they very much appreciate the government's making them a high priority.

Last year, the Prime Minister visited Stanley Knowles School in Manitoba, which is pretty close to the heart of Winnipeg North, to highlight child care. He visited a child care facility at Stanley Knowles School, and the reception was exceptionally positive as people understood what the Government of Canada was doing. For the first time, we have a national child care program that ensures $10-a-day day care. It has had a profoundly positive impact in the province of Manitoba and, indeed, in all of Canada.

The Province of Quebec instituted it many years ago. We took the idea and turned it into a national program. As a direct result, not only are we making child care more affordable for Canadians but we are also enabling more women than ever, on a percentage basis, to get engaged in the workforce. It is no real surprise, as we anticipated that would happen. There are many benefits, as we have seen, of the $10-a-day child care program, the first ever by the national government. Every province and territory has now signed on, recognizing the true value.

For the second visit from the Prime Minister, I was able to participate in a press conference. The single greatest issue I have seen over the last 30-plus years as a parliamentarian, in my constituency and, I would argue, across Canada, is the issue of health care. We love our health care system. We are passionate about it. In fact, when I talk to many people and ask them what makes them feel good about being a Canadian, our health care system is often what comes up as the thing that helps us identify as and feel good about being Canadian.

As members know, working with all the different provinces, the federal government came up with a generational commitment of $198 billion, not million, over 10 years. That would enable long-term financial planning in an area that Canadians are genuinely concerned about. At that particular press conference, we had not only the Prime Minister but also the national Minister of Health, the Premier of Manitoba, the provincial minister of health and the most important people, the health care workers there to witness the announcement for the Province of Manitoba.

What took place in Manitoba is taking place across the country because, for the first time in over a generation, we have a Prime Minister who is committed to ensuring that we have a world-class health care system that deals with the issues we are hearing about at the doors from people. There are concerns about family doctors; concerns about health care workers; concerns about how we are going to be able to get things, such as credentials, recognized; concerns about how we can ensure that health care workers are being valued; and concerns about how we can bring additional health care workers and support staff into the system so that we are able to meet the expectations Canadians have.

We are looking at ways in which we can expand into mental health like we have never done in the past. This is a government that cares about health care and is looking at the Canada Health Act and the benefits it provides every Canadian in every region.

I made reference to child care and gave credit to the province of Quebec. For health care, a great deal of credit goes to the province of Saskatchewan, where it originated. More recently, we had the Prime Minister come to Winnipeg, and this time we were involved in a press conference that included not only the national Minister of Housing but also the premier of the province, provincial ministers and the mayor of Winnipeg. At that particular press conference, we dealt with the issue of housing.

We are very much aware of the needs for housing. I have stood in this chamber on numerous occasions to talk about the importance of the issue of housing. It is somewhat hypocritical of the official opposition to stand in its place and criticize the federal government for not doing enough on housing. I compare what the Conservatives did when they were in government, and in particular the current leader of the Conservative Party, who I think built six non-profit housing units in total. He spent hundreds of millions and was able to get six built, but I did not necessarily want to get to that. It is a bit off track.

The point is that we had a wonderful press conference with different stakeholders out in Transcona, where we had great participation from a wonderful housing complex, and we had the opportunity to talk about some of the things the federal government is doing. Working with the different levels of government, we are going to have an optimum impact on dealing with an issue that is so critically important to all Canadians.

What is providing a great deal of comfort is the fact that it is something we have been talking about for months now, even longer. I would not be surprised if we went back a couple of years, when members might have heard me talking about the issue of housing and how the best way to deal with housing issues in Canada is to have all three levels of government, and other stakeholders, engaged. That is the only way. It is not one level of government that cures all. It is going to take all levels of government working together, as well as the non-profit organizations.

I often talk about Habitat for Humanity. Habitat is a wonderful organization. It has likely done more in building affordable housing than any other non-profit organization, at least that I am personally aware of. In the province of Manitoba, we are talking about hundreds of homes over the years. I believe we are somewhere in the neighbourhood of 600 homes built, all of which are affordable. These homes were provided to individuals who never would have had the opportunity to have housing.

We had the stakeholders, the premier, the mayor and the Prime Minister in Winnipeg talking about things such as accelerating funding, providing supports to the City of Winnipeg so it can speed up its process, working with the province to ensure there is going to be more non-profit housing units built and that the province would be at the table, both in a financial fashion and with other forms of resources. This is to complement other budgetary measures, which dealt with, for example, the GST removal on purpose-built rentals for the country. These are initiatives for which Ottawa is not only taking upon itself and demonstrating leadership on but also working with the different levels of government. We are talking somewhere in the neighbourhood, through this budget, of just over four million new homes as a target in the coming years. That cannot be done by the federal government alone, and we have demonstrated our willingness to work with the different stakeholders, including our partners.

There is also our commitment to indigenous housing and working within indigenous communities. In Winnipeg, indigenous communities stepped up and worked with the Hudson's Bay Company to develop housing in downtown Winnipeg. There is also what is taking place in rural communities across the country.

The budget shows how important it is that we not only have a higher sense of fairness but also that we move forward with a healthy, stronger economy, which is in the best interest of all.

One of the things I took away from the budget, which the Deputy Prime Minister made reference to, is something I want to highlight because, to me, it really does matter. It puts things into perspective. No matter how much the Conservatives want to spread misinformation, the reality is that, in comparison to other countries around the world, Canada is doing exceptionally well.

I will give an example from the Deputy Prime Minister's speech and the stats on foreign direct investment. People and companies around the world looking at where to invest their hundreds of millions and billions of dollars will often look at Canada. Not only will they look at Canada, but they will also invest here. With direct foreign investment, on a per capita basis, Canada is number one out of the G7 countries. That is number one in direct foreign investment.

Throughout the world, per capita, Canada is number three. I would suggest that people, businesses and corporations around the world that are taking a look at where to invest are looking at Canada, and that is not an accident.

Let me elaborate on that. No government in Canada's history has signed off on more trade agreements than this government, under this Prime Minister, has. No government in the history of Canada has signed off on more trade agreements than this government has. Canada is a trading nation. We need trade. All of us benefit from it. That is one of the reasons why, I would argue, people around the world are not only looking at Canada but also investing in Canada. They are doing that because they see the stability that is here, along with a myriad of other positive attributes.

Members can take a look at the investments. The Conservatives have been critical. They do not like the fact that we are helping Volkswagen, for example—

[Patty Hajdu, Liberal, Thunder Bay—Superior North, ON]

moved that Bill C-69, An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024, be read the second time and referred to a committee.

Impact Assessment Act

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

Mr. Speaker, I am pleased to rise in the House to speak to this bill.

The issue of impact assessments and environmental studies is significant, given that Quebec, Canada and the entire world are going through an extremely intense environmental crisis, biodiversity crisis and climate crisis.

I was a bit surprised by the speech by the member for Repentigny, who is a Bloc Québécois member. I would like to remind her that, unfortunately, pollution and greenhouse gases do not recognize provincial borders. What is happening in the Prairies, out west or up north has consequences on the lives of Quebeckers.

I would also like to take this opportunity to give a bit of background, because an important report was released by Environment and Climate Change Canada this week. The report indicated that Canada's greenhouse gas emissions increased by 10 megatonnes between 2021 and 2022. The Minister of Environment and Climate Change was very pleased about that. To quote a well-known film, I could say, “and he is happy”. That is mind-boggling, because he is saying that at least the numbers are better than they were in 2019. They are better than they were in 2019 because something happened in 2020 that had a pretty major impact on our greenhouse gas emissions. It was the pandemic. COVID-19 is saving the current environment minister's statistics. Had it not been for the pandemic, there would be no reduction in greenhouse gas emissions.

Let me put things in context. What we have also learned is that, from 2005 to 2022, Canada's overall emissions decreased by a measly 7%. That decrease is mainly attributable to the pandemic, which all but wiped out economic development, trade, travel and so on. The economy had to be put on pause for there to be a significant drop in greenhouse gas emissions. If we factor out the pandemic, the Liberals' plan is not working.

The Liberal government's current target is a 45% drop in emissions by 2030. Emissions have dropped 7% in 19 years. There are five and a half years left to do the rest, that is, to reduce emissions by 38%. We have barely managed to reduce emissions by 7% between 2005 and 2022, and that included the pandemic period. Now they would have us believe that we are going to cut emissions by 38% in five and a half years. This makes no sense, unless we have a pandemic every year. It is our choice. It has to be one or the other.

All this is happening while the Liberals are running hot and cold. They are incapable of really taking on the big polluters and big oil companies who are largely responsible for the current situation. That is because of all their projects, including the Trans Mountain project, the pipeline they bought with our money to the tune of $34 billion.

What we found out through the work of journalists at The Globe and Mail was that the Liberals were about to impose a special tax, a special tax on the excessive profits of oil and gas companies, but at the last minute, under lobbyist pressure, they backed down. It disappeared from the budget. That is what The Globe and Mail is reporting. It just goes to show how much sway the oil lobby has over the Conservatives or the Liberals.

Before I tackle the bill specifically, I would like to point out that the oil and gas sector has the highest share of GHG emissions, at 31%. It is the fastest-growing sector, the sector with the fastest-rising environmental impact and the heaviest polluter. We all know that the best way to stop this insanity is to cap oil and gas sector emissions.

The Liberals and the Minister of Environment, the member for Laurier—Sainte-Marie, keep promising that they will do this, but we are still waiting. Today, during question period, we found out that they have promised to publish draft regulations. Wow, we are going to get draft regulations. We are going to get the beginnings of an outline for some regulations that may or may not materialize someday. If that is not the government dragging its feet and straining people's credulity, I do not know what is.

The issue is urgent. We need a cap on oil and gas emissions, but the environment minister thinks it can wait a while longer.

This cannot wait. The Alberta government said a few weeks ago that the forest fire season had already started. It is expected to be even worse this year than it was last year. My NDP colleague from Victoria said she never thought she would ever see forest fires start in British Columbia before winter was over. That is the new reality.

If people breathed in smoke last summer, they had better brace themselves, because this summer will be even worse. It is possible that last summer will be the best summer we will have for the next 10 years. I take no pleasure in saying that. People are getting sick and dying from air pollution, from forest fires and from fine particles in the air. That is the reality.

We need legislation on the impact assessment process for major projects to ensure that we meet our Paris Agreement targets, uphold our commitments on biodiversity and our treaties with indigenous peoples in the spirit of reconciliation, and show respect for local communities through proper consultations.

I understand where the member for Louis-Saint-Laurent is coming from when he says that we need to avoid redundancy. One process is better than two. I am just saying that we need to be careful. The federal government has specific responsibilities, particularly when it comes to biodiversity and wildlife. I think that it is important to have a process for ensuring that projects comply with our international treaty obligations, particularly the Paris Agreement, and that we meet our specific responsibilities toward indigenous peoples and species at risk, in terms of biodiversity. If the government steps back from the process as this bill suggests, it will give some provinces the opportunity to unilaterally approve projects that will have a major impact on all Canadians. The NDP is worried provinces may rubber-stamp projects, speeding up the approval process to say yes to everything, which will increase the negative impacts on our environment and ecosystems. This is an important issue for us. We voted against Bill C-69 because we did not think that it went far enough, because it did not have enough teeth and because we were concerned that it gave the minister far too much discretion.

However, it has already been used. This law was used to delay an expansion of the Vista coal mine in central Alberta after civil society groups and activists fought hard for an environmental assessment of the project and for a number of their concerns to be addressed.

Given the ongoing environmental and climate crisis, the NDP is very reluctant to give up a tool that can effect change. We cannot simply say that if the province is doing it, everything is okay, without taking a look. As we see it, this would mean certain Conservative provincial governments could approve some projects that will have a major impact on everyone and that will not comply with our international agreements. We believe in strong, firm measures. The federal government needs to be present, watchful, and capable of shouldering its environmental protection role and going after big polluters like the oil and gas sector.

The Impact Assessment Act is an important tool for keeping our air and water clean and ensuring a healthy environment and healthy surroundings for everyone.

In closing, I would say that we cannot overlook the fact that, as far as greenhouse gas emissions and pollution are concerned, borders, provinces and countries do not exist. We believe in taking responsibility and keeping watch for the sake of our future and our children's future.

Business of the House

[Steven MacKinnon, Liberal, Leader of the Government in the House of Commons]

Mr. Speaker, on that question I can assure the hon. member that whatever we do, we will do with the elected premier of British Columbia and not the member for Regina—Qu'Appelle.

On the Thursday question, this afternoon we will continue with debate on Bill C-49, the Canada—Newfoundland and Labrador Atlantic accord implementation and offshore renewable energy management act, which has had great support obviously from my colleagues from Atlantic Canada.

Tomorrow, we will call Bill C-20, concerning the public complaints and review commission act.

On Monday, we will begin debate at second reading of Bill C‑69, an act to implement certain provisions of the budget tabled in Parliament on April 16, 2024.

I would also like to inform the House that Thursday, May 9, will be an allotted day.

Finally, Mr. Speaker, there have been discussions among the parties and if you seek it, I believe you will find unanimous consent for the following motion:

That, notwithstanding any standing order or usual practice of the House, during the debate pursuant to Standing Order 66 on Motion No. 54 to concur in the eighth report of the Standing Committee on National Defence, no quorum calls, dilatory motions or requests for unanimous consent shall be received by the Chair and at the conclusion of the time provided for debate or when no member rises to speak, whichever is earlier, all questions necessary to dispose of the motions be deemed put and a recorded division deemed requested and deferred pursuant to Standing Order 66.