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.

Motions in Amendment

[Ryan Turnbull, Liberal, Whitby, ON]

Mr. Speaker, it is clear to me that the Conservatives have only slogans. They produce no solutions or offer any solutions of any kind for any of the issues that Canadians are facing today. Our government is busy putting forward solutions and implementation plans and making investments in Canadians. We know that we have to invest in people to create the kind of prosperity and country that we want.

Obviously, our country is going through the same inflationary crisis that the entire globe has been going through postpandemic, but we have fared much better than many other countries, and that is clear based on the statistics. We are the first country whose central bank has cut interest rates. We should all be very proud of that.

We can invest in Canadians and make life more affordable at the same time.

[Louise Chabot, Bloc, Thérèse-De Blainville, QC]

Mr. Speaker, the Liberals are accusing the Conservatives of not having a plan, but the Liberals' plan is to spend money in jurisdictions that are not its own, that they are not responsible for and that are the sole purview of Quebec and the provinces, by imposing conditions. Quebec has established social programs, child care, dental care, health insurance and housing solutions. The federal government is investing billions of dollars in our areas of jurisdiction. At the same time, it is not spending money on strengthening its own social programs, such as old age security, employment insurance and its immigration policies.

Does my colleague not think that his government's priority should be to invest in its own areas of jurisdiction?

[Ryan Turnbull, Liberal, Whitby, ON]

Mr. Speaker, I understand that the Bloc Québécois regularly brings up interjurisdictional issues when it comes to the federal government making key investments to support Canadians. Whether they live in Quebec or any other province, all Canadians deserve investments in the kinds of supports they need to solve the affordable housing crisis, to create a stronger social safety net, to increase research and productivity and innovation in our economy. Why would Quebec not want to benefit from those key investments?

We, as a federal government, would not be carrying out our duties if we were not trying to work with Quebec and ensuring it gets the investments it needs as well.

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

Mr. Speaker, we are all hearing from constituents across Canada about the tremendous toll that the cost of living is taking as it continues to skyrocket.

One group, in particular, I am hearing from in my riding of Nanaimo—Ladysmith are those living with disabilities. It is not enough for people living with disabilities to receive $200 a month. There was a glimmer of hope that people living with disabilities would finally be lifted out of poverty, that they would be consulted by the government in the way they deserve to be.

When will the Liberals finally consult with those living with disabilities? When will they ensure that people living with disabilities are no longer legislated into poverty?

[Ryan Turnbull, Liberal, Whitby, ON]

Mr. Speaker, since being elected in 2019, I have been an advocate for individuals with disabilities and have advocated for the Canada disability benefit from day one. I have been in touch with my constituents living with disabilities and I feel strongly about the $200 more per month, notwithstanding that provinces and territories have neglected to provide the supports necessary to individuals living with a disability. It is within their jurisdiction to do so, but, we, as a federal government, are stepping up yet again to supplement where provinces and territories happen to be failing Canadians. We are making the investments.

I do agree with the member that $200 is not going to lift all people living with disabilities out of poverty, but it is certainly a good start and it will bring provinces to the table, when we we can tell them that they should not be cutting back on any of the supports for individuals with disabilities, so in the future we can raise that amount and ensure we lift all people living with a disability out of poverty.

[Michael Coteau, Liberal, Don Valley East, ON]

Mr. Speaker, it is quite obvious that the Conservatives do not believe it is a good idea to invest in children. We are talking about a budget that would help feed young people who need food, fix teeth, invest in mental health and the most very basic form of child care, which is essential for strong families.

Why does the parliamentary secretary believe that investing in children is one of the best things this government can do?

[Ryan Turnbull, Liberal, Whitby, ON]

Mr. Speaker, children are our future. I have young children. All of us with children certainly understand that they are the future of our country. We could make no better investment in the future generation than investing in children, whether it be food, dental care, pharmacare, child care, all the things that our government is doing to support families, so they can achieve and have a fair chance at success.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Mr. Speaker, in talking about the last 18 years, it has been the best of times and the worst of times. It is the best of times, as one is well aware, for the billionaires and for profitable corporations in Canada. We saw this under the Harper tax haven treaties, the infamous treaties that cost Canada $30 billion each and every year, according to the Parliamentary Budget Officer. It is the best of times for the oil and gas CEOs, who have received massive subsidies over the last 18 years, nine years of the dismal Harper regime and nine years continuing under the Liberal government.

It has been the best of times for the banks, with $116 billion in liquidity supports under the Harper regime and with $750 billion in liquidity supports under the Liberal government. We have seen that it has been the best of times for the billionaires and the wealthiest among us.

It has been the worst of times for everyone else. We saw, under the Harper regime, how food bank lineups doubled and how the cost of housing doubled. Since many of those policies were continued under the new Liberal government, of course, because they are bad policies, we saw food bank lineups double and housing prices double. Conservatives, unfortunately, just seem to have amnesia about how dismal the nine years of the Harper regime were. It created the conditions for the situation we see today.

However, this speech is not about the Conservatives and their lamentable record, with the most appalling government we have ever had in our history. It is not about the Liberal government not stepping up for Canadians. It is about, really, the hope that the NDP engenders because, being the adults in the room, under the leadership of the member for Burnaby South, the NDP got to work in that situation to ensure that Canadians actually had the wherewithal to put food on their tables and to keep roofs over their heads.

We have talked, in the past months, about many of the NDP initiatives. There was the anti-scab legislation that protects workers, for the first time in the federal regime. It is about workers being protected from replacement workers taking their jobs during strikes or lockouts. We talked about the dental care program. It is important to note that 150,000 seniors, just in the first few weeks of the NDP dental care program, have benefited from getting services. Those are seniors who, many for the first time in their lives or the first time in decades, have access to dental care. That relieves the pressure on our acute health care system because those seniors will no longer have to go to the emergency wards of our hospitals across the country to get emergency dental treatment.

The pharmacare program that the NDP has brought in, which has passed in the House and which hopefully will pass in the other place shortly, will make a difference for six million Canadians with diabetes, who often pay $1,000 or $1,500 a month for their diabetes medications and devices, and for nine million Canadian women who have to look for contraception. Finally, women's reproductive health freedom will be maintained because it will no longer be a question of whether they can afford access to contraception. There will be nine million Canadians benefiting from those measures, as well, from the NDP.

I could go on and on about other pieces of legislation the NDP has brought forward. We are ensuring a transition to clean energy to fight back against the climate crisis, and ensuring protection from food price gouging and gas price gouging by the enhancements that the member for Burnaby South offered to the Competition Bureau. All of those things are going to make a difference in people's lives. There is no doubt about that. The budget is part of this drive by the NDP to actually address what were systemic failures of the Harper regime, sadly continued by the Liberal government rather than putting into place the kind of fair tax system that Canadians do want to see and the structured services that actually benefit Canadians.

Under the Harper regime, we saw how those services were slashed, badly, to allow billionaires to take their money offshore. That was the priority of the dismal, horrible nine years under the Harper regime. It was the worst government in Canadian history and the most unbelievably cruel government in Canadian history.

The former Harper government forced veterans to travel long distances to access whatever services they deigned to allow veterans to continue to access, forced seniors to work years longer before they could even access a pension and slashed services, including health care services, left and right, indiscriminately, so that Mr. Harper and the group around him could give massive handouts to the banks, the billionaires and offshore tax havens. Unfortunately, Liberals continued those practices until the NDP stepped up in a minority parliament, first under COVID, forcing the government to actually put into place measures that would benefit Canadians in getting through the pandemic and now, over the last year or two, ensuring services that actually benefit Canadians. This budget bill is one of those examples.

I will note that Conservatives have had absolutely nothing to offer except nuisance amendments, and they will keep us voting for a number of hours just to basically delete portions of the bill, not in any methodical way, not in any thoughtful way and not to benefit any Canadian, but just to delay House time because that is what Conservatives seem to do. They seem to obstruct and to block. Never has a single Conservative MP stepped up for their constituents in order to make sure that there were better services in place. We saw that under the dental care debate, in the pharmacare debate, and we saw that numerous times. We are seeing that today, with respect to the affordable housing provisions that the NDP has forced the government to add.

In this budget bill, there is funding that includes universal single-payer pharmacare for diabetes, which would help six million Canadians. Just to be clear, we are talking about 18,000 Canadians in each and every Conservative, Liberal, Bloc and NDP riding in the country. Eighteen thousand of our constituents, on average, in each riding in the country, would benefit from the provisions of what the NDP has forced into the budget implementation act. How could a member of Parliament vote against 18,000 of their own constituents? That is something they will have to reconcile with their constituents when they go back home.

There are also NDP provisions around building more affordable housing. Forty years ago, members will recall that the former Liberal government ended the national housing program. Since then, we have seen a steady deterioration in affordable housing. The cost of housing doubled under the dismal, terrible Harper regime, and it has doubled again under the current government. The NDP has forced provisions to ensure that we are actually building more affordable homes and preserving affordable housing. Affordable housing generally is 30% of income. It is not in assuming that Canadians can pay whatever cost the market gives them.

This budget bill also would establish a national school food program for children who are going to school hungry. It would reverse cuts in a number of areas, including the cuts to health care that the Harper regime put in place and the cuts to indigenous services that the Liberal government was proposing. It would establish a dedicated youth mental health fund and would double the volunteer firefighters tax credit. I wanted to praise the member for Courtenay—Alberni, just for a moment, for his good work in bringing that to reality. This would make a big difference for volunteer firefighters right across the country, and search and rescue volunteers, who have not benefited from the tax credits that are in place.

This is not an NDP budget. An NDP budget would actually ensure fair taxation. It would ensure that the billionaires and the wealthy corporations pay their fair share. It does make a number of steps that would make a difference.

I do want to address one critical issue that I know the member for Port Moody—Coquitlam has raised repeatedly in the House of Commons, as has the entire NDP caucus, and that is about a disability benefit that only provides a very small measure of support for people with disabilities. Earlier, I mentioned the massive amounts that have been poured into billionaires and offshore tax havens, banks, and oil and gas CEOs. Both Conservatives and Liberals, over the years, have poured hundreds of billions of dollars into the wealthiest and most privileged among us. It is a terrible legacy that the government has refused to put in place an adequate income for people with disabilities. That must change. The NDP will continue to fight for people with disabilities and will continue to fight to put in place an adequate income for people with disabilities.

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

Mr. Speaker, one way I like to compare the contrast between the Conservative Party and the progressive budgets that we have brought forward is to look at it from the perspective that the government understands the needs Canadians have. That is why we have been able to develop a budget that deals with issues such as disability benefits, a pharmacare program and a dental care program. The member made reference to anti-scab legislation.

I am thinking that, when progressive minds come together, in fact, it can make a difference. That is in contrast to what we hear from the Conservatives, where their attitude seems to be to cut, and they spread misinformation through social media. I am wondering if the member could provide his thoughts on that aspect.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Mr. Speaker, I think the member for Winnipeg North and I would agree that the Harper regime was absolutely the most ruthless, cruel, terribly incompetent government we have ever seen. It was appalling.

I was in the House during that time. It is unbelievable how cruel Conservatives were to Canadians and how incompetent they were. In terms of financial management, Conservative financial management is an oxymoron. They are terrible when it comes to managing money, terrible at treating Canadians. It was an absolutely abysmal regime. It was nine years of cruelty and nine years of incompetence. It was an appallingly bad government, and it was thrown out because of all those things.

I know Canadians will remember that the next time they go to the polls. The reality is that anything good the Liberals have done has been because of the NDP forcing them to do it, whether it is dental care, anti-scab legislation, pharmacare or affordable housing. It is all thanks to the NDP.

[Dean Allison, Conservative, Niagara West, ON]

Mr. Speaker, this member has been here as long as I have been, and I cannot believe that he can actually come up with this fiction. What he is saying is absolute fiction. The only people who could run the economy worse than the Liberal government would be an NDP government. I can assure Canadians right now that if he is so caught up in the polls and if he believes that people will see what is going on, I would ask him to withdraw their support today from the Liberal government. Let us go to the polls to find out what people really think and see who can actually grow this economy.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Mr. Speaker, we will be going to the polls. We will have millions of Canadian seniors who would have benefited from the NDP dental care program and hundreds of thousands of Canadians who would have benefited from pharmacare. Conservatives would have to justify, in their ridings, why it is that they want to slash all those programs. They were a terrible government.

I would caution my colleague, who I have a lot of respect for, that all he has to do is consult the fiscal period returns published by the Ministry of Finance. It is not a hotbed of democratic socialism or social democracy. It has shown, over the last 40 years, that the best governments at managing money in Canada have been NDP governments.

We are better than Conservatives and better than Liberals. We make sure the priorities are providing supports, providing education, providing health care and providing services to Canadians. We do not give money away. We do not blow the wad on billionaires and banks. That is what Conservatives do, and that is why they were thrown out in 2015.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Mr. Speaker, it was fascinating to listen to my colleague actually bring a little bit of truth to this troubled place.

What we have seen from the Conservatives is this endless gaslighting, where they get up and talk about children not being able to eat and talk about how children have to go to food banks. Their leader, who lives in a 19-room mansion paid for by the taxpayers, with his own private chef, ordered all the sock puppets to vote against a program to get food to children.

We asked the Conservatives why they voted against food for children. They want children suffering so that they can blame our weak Prime Minister for it. It is the same as when Conservatives talked about the mental health crisis, yet they had the gall to vote against a suicide prevention hotline.

Meanwhile, New Democrats showed up. We got the national suicide prevention action plan because we actually care. We got dental care for seniors because we care. We got diabetes medications for seniors and for people because we care.

The member for Carleton, who has never had a job and who lives in a 19-room mansion in Stornoway, would get all his sock puppets to cut all those important investments, while they are saying that people are suffering.

I would like to ask my hon. colleague what he thinks it is about the Conservatives' constant gaslighting of the Canadian people, when they really do not give a damn about those who are suffering.

[Peter Julian, NDP, New Westminster—Burnaby, BC]

Mr. Speaker, the member for Timmins—James Bay does care. That is why he was voted by all parliamentarians just a few years ago the best constituency politician in the country, because he cares about his constituents in Timmins—James Bay. It is true—

[Marty Morantz, Conservative, Charleswood—St. James—Assiniboia—Headingley, MB]

Mr. Speaker, I rise on a point of order. The statement that the member for Timmins—James Bay was supported by all parliamentarians is not true. I would ask the member to correct the record and withdraw that remark.