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

[Maninder Sidhu, Liberal, Brampton East, ON]

Mr. Speaker, infrastructure helps enable building communities, and infrastructure helps enable building transit capacity, so Brampton MPs have come together and advocated for many different projects, like the Riverwalk project in the downtown Brampton core that will help unlock flood lands that are prone to flooding, in order to enable the building of more housing on that land.

We have unlocked more infrastructure in transit spending as well. Brampton is one of the fastest-growing cities in Canada, so we want to make sure that our constituents have transit options available. Just Friday we made an announcement of $5 million for additional buses for our residents. We will continue advocating for our residents.

[Pierre Poilievre, Conservative, Leader of the Opposition]

Mr. Speaker, the Prime Minister is repeating the same promise he made nine years ago, when he said he could spend uncontrollably and there would be a rich guy on a hill somewhere who would pay the bill. Such was his promise of a more prosperous life for the middle class. Before we debate this repeated promise, let us first take a look at how things are going. As the Prime Minister himself admitted in a video on taxes a few weeks ago, the gap between the rich and everyone else has only grown. According to a chart created by Statistics Canada, the rich have grown twice as rich since the promise was made in 2015.

How are things going for the middle class? Nine out of 10 are paying more taxes than they were before this Prime Minister took office. Middle-class young people can no longer own a home, and 76% of them believe they never will. In addition, more people are using food banks than ever before in our history. Canada has had the worst GDP growth of the G7 since 2015, and the decline continues even now. The OECD has calculated that Canada's economic growth will be the worst of nearly 40 advanced economies for this decade and for three decades to come, which means that the quality of life of Canadian youth will drop compared to youth in other countries. In addition, Canada has lost $460 billion in investments to the United States, or $11,500 per person.

The Prime Minister's solution is to keep repeating the same election promises he made nine years ago and has since broken. Now he is proposing a new tax that will apply to health care, housing, farmers, and small and medium-sized businesses. A tax on doctors means even fewer doctors when there is already a doctor shortage. A tax on farmers means more expensive food. A tax on small businesses means fewer jobs and fewer opportunities for our young people. A tax on our economy will send more money to the United States and elsewhere.

Billionaires will not pay the tax, because the Prime Minister gave them two months' notice so they could get their money out of the country before this tax comes into effect. Who will pay it, then? First, it will be people who are selling or transferring long-term assets on a one-time basis, like a grandmother trying to sell or gift part of her farm to her children so that they can have a home. Next, it will be the 300,000 businesses or, indirectly, their workers. It will simply lead to higher food costs and smaller paycheques, and it will make it harder to find a doctor. Raising taxes will not solve the problem. That is why the Conservatives will be voting against this tax on health care, food and housing.

In my first 60 days as prime minister, I will name a task force of entrepreneurs, inventors, farmers and workers, but no lobbyists. This task force will design a tax reform for lower taxes that would, one, bring home hiring and more powerful paycheques to Canada; two, bring home fairness by reducing the share of the tax burden paid by the poor and working class while cracking down on overseas tax havens and tackling government-funded corporate welfare; and, three, bring home 20% less paperwork by simplifying the tax rules. Lower, simpler, fairer.

We will make this a country where hard work is rewarded with a bigger paycheque and a bigger pension to buy affordable food, gas and homes in safe communities. That is just plain common sense.

Nine years ago, the Prime Minister promised that he would spend like a drunken sailor, but that there would be a rich guy on a hill somewhere who would pay the price and the middle class would prosper. How is that promise playing out? According to his own video two weeks ago, the rich are twice as rich. Their net worth has gone from $6 trillion to $11 trillion.

How is the famous middle class, which we do not hear so much about anymore? Well, 76% of people who do not own a home believe they never will. Young people who do not have help from their parents cannot own homes almost anywhere in the country today. One in five Canadians is skipping meals. In Toronto, one in 10 is going to a food bank, a city that now has 256 homeless encampments, 50 of them added in the last six weeks alone. This is the help for middle-class people and those working hard to join it. The rich have gotten richer nine years after the Prime Minister promised that higher taxes, spending and debt would make things fair. Let us look around the country today. The Prime Minister admits life sucks, in his own words. How is that fair?

Now his solution is to bring in a giant job-killing tax on health care, homes, farms and small businesses. He wants to tax away doctors when we have a doctor shortage. He wants to tax home builders when we have a housing shortage. He wants to tax farmers when we have a food price crisis, and he wants to tax small businesses when our economy is already shrinking. The results of this approach have already been shown.

Our economy is shrinking, and has been shrinking for two years. We have had the worst economic growth in the G7 per capita since the Prime Minister took office, and since 2019, our economy has shrunk 2% while the American economy has grown by 8%. Meanwhile, we have the worst housing price inflation in all of the G7, the second worst in the entire OECD, after the Prime Minister doubled housing costs. This is exactly the opposite of what the Prime Minister promised would happen if he brought in more taxes.

Who will pay this new tax? The good news is that billionaires will not pay it. The Prime Minister has given them two full months to sell their assets and get their money out of Canada to build a business south of the border or in some faraway place. Who will be left behind to pay the bills? It will be people selling long-term assets, such as the wonderful grandmother who tried to divide up her farmland so her kids could have a small property to live on and is getting hit with a $40,000 tax bill, or the 300,000 businesses, most of them small businesses, and, indirectly, all of their workers, that will see long-term pay cuts or stalled wages as a result of their owners' inability to invest. Those people, like taxi drivers and others, who have saved up in a company, will pay higher taxes on every single new dollar they invest in our economy.

Raising taxes and punishing our health care providers, home builders, small businesses and farmers will only drive wages down and the cost of living up. That is why common-sense Conservatives will do exactly the opposite. Within 60 days of becoming prime minister, my government would name a tax reform task force of entrepreneurs, inventors, farmers and workers, but no lobbyists, to design a bring-it-home tax cut that would, one, bring home production and paycheques with lower taxes on work, hiring and making stuff; two, bring home fairness by reducing the share of the tax burden paid by the poor and working class while cutting back on tax-funded corporate welfare and cracking down on overseas tax havens; and, three, bring home less paperwork by simplifying the tax rules.

Conservatives will make this a country where hard work is again rewarded, where those who spend sleepless nights mortgaging their homes and wondering how they will pay the bills will be richly rewarded for their sacrifice in building the economy. It will be a country based on meritocracy not aristocracy, where people get ahead by working hard, not through having a family trust fund, like the Prime Minister. It would be a country where, if one works hard, they would earn a powerful paycheque that would buy affordable food, gas and homes in safe neighbourhoods.

That future is for the common sense of the common people, united for our common home, their home, my home, our home. Let us bring it home.

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Mr. Speaker, we just found out moments ago that Conservatives have now decided that they will not be voting in favour of fairness for Canadians, but will, in fact, be voting today against the ways and means motion to set fairness for everybody.

Can the Leader of the Opposition take the opportunity now to explain his position because he has been absolutely mute on this for the last number of weeks?

[Pierre Poilievre, Conservative, Carleton, ON]

Mr. Speaker, I think the member has a problem with his earpiece because I just finished explaining my position.

My position is that a job-killing tax on health care, homes, farms and small businesses is the last thing we need in this cost of living crisis, which the Prime Minister has caused. He wants to tax doctors away when we have a doctor shortage. He wants to tax farmers when we have a food price crisis. He wants to tax home builders when we do not have enough homes. He wants to tax small business when our economy is already falling off the cliff and having the worst growth in the G7. That is insanity.

Common-sense Conservatives would bring in taxes that are lower, fairer and simpler, so that hard work would pay off with a powerful paycheque that would buy affordable food, gas and homes in safe neighbourhoods.

[Rhéal Fortin, Bloc, Rivière-du-Nord, QC]

Mr. Speaker, there are two things I would like to point out about Bill C-69.

First, there is the much-touted open banking system provided for in division 16 of the bill, which my colleague from Joliette mentioned earlier in his speech. That is a real problem for Quebec. Should the Leader of the Opposition become prime minister, I would like to know whether he will repeal that division in order to give Quebec back its power over Caisses Desjardins and the other financial institutions currently regulated by Quebec.

Second, we have been hearing the leader of the Conservative Party talk about the carbon tax problem for months now. However, Derek Evans, the executive chair of Pathways Alliance and one of the financiers who contributed to his campaign, said that the best piece of advice he would give the Leader of the Opposition is that carbon policy is going to be absolutely critical to maintain Canada's standing on the world stage.

What does the leader of the Conservative Party think about Mr. Evans' advice?

[Pierre Poilievre, Conservative, Carleton, ON]

Mr. Speaker, he sounds like another useless lobbyist saying stupid things. I do not listen to big corporate lobbyists like him. If the Bloc Québécois wants to listen to lobbyists, they are free to do so.

I know that big corporations and sometimes even very big corporations have no problem forcing workers to pay more tax on their gas but, personally, I cannot do that. I work for workers and consumers. That is why we are going to axe the tax.

The question points to the useless lobbyists who support the government's high-tax agenda and who always wants to raise taxes on someone else and make others pay. That is why, if one is an entrepreneur, they should fire their lobbyists and talk to the people. That is what I have been saying for years.

Finally, people need to elect a Conservative government that would axe the tax, build the homes, fix the budget and stop the crime.

[Bonita Zarrillo, NDP, Port Moody—Coquitlam, BC]

Mr. Speaker, the member and I went to the same high school. In grade 10, the required reading was The Handmaid's Tale, which was hard to read.

I will tell members what else is difficult to read, and that is what is happening in the United States and the fact that it is looking at taking away a woman's right to choose. I think about the fact that the member has been courting incels for months at a time and that the last Conservative from Port Moody—Coquitlam was an anti-abortionist.

I want to know this for sure today, right now. Does the member support a woman's right to choose? Is he going to take away a woman's right to choose if Conservatives ever, and I hope it never happens, become government in this country?

[Pierre Poilievre, Conservative, Carleton, ON]

Mr. Speaker, no.

The House resumed from June 11 consideration of Bill C-69, An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024, as reported (with amendments) from the committee, and of the motions in Group No. 1.

Report Stage

[Andy Fillmore, Liberal, Halifax, NS]

Mr. Speaker, it is with mixed emotions that I rise to speak in the chamber today for the last time as the member for Halifax. I have informed the Prime Minister that when the House of Commons resumes in the fall, I will not be returning. I rise today to share some reflections as this chapter of my service to Halifax comes to a close. What a chapter it has been: three elections, nine years full of learning, hard work, new friendships, unexpected adventures, plenty of ups, a few downs and, according to the Library of Parliament, 2,414 votes. It is incredible. It is difficult to put into words just how much it has all meant.

After a 20-year career as a city planner, I arrived in Centre Block as the first city planner ever elected to Canada's House of Commons. That career instilled in me the value of thoughtful planning to the well-being of Canadians who call our communities home. I saw what poor planning, neglect and underfunding of our communities were doing to Canada, which ultimately was my call to run, that and a convincing conversation with my dear friend and mentor, Halifax's own Dale Godsoe, herself a member of former prime minister Paul Martin's advisory task force on cities and communities. Dale is just now celebrating her 80th birthday. I wish Dale a happy birthday.

I ran for office because I wanted to be a voice for Canadian communities like mine, to make the case that our cities and towns could propel Canada toward its best days if we just unlocked their potential. As I have pursued that goal here, I have so many people to thank who have supported me along the way, first and foremost, my incredible daughter, Daisy Isabella Fillmore.

We all know too well the immense burden that our lives in politics place on our family and loved ones. That burden is greatest on the teenagers who grow up with a parent in politics. When I was nominated in 2014, Daisy was seven years old. She was eight at my 2015 election. She is now a magnificent 17-year-old off to university in the fall. Through it all, she has been loving, wise beyond her years and mostly patient. She was my beautiful little shadow at constituency events as a preteen and not at all interested in me or my events as a teen. Now, as a brilliant young adult, she has come back to me and supports me in what comes next. I am so profoundly proud of her and forever grateful. She teaches me something new every time we sit down and have a talk. She has been and will always be my north star. I love her beyond my ability to express it.

I also want to thank my family. My big sisters, Jenny Hawes and Julia Doughty,, sat on our beloved Bayswater Beach, back in 2014, and told me to go for it, so I did. My mom and greatest champion, Anne Ellen Fillmore, did not live to see her son sit in this place, but she is with me every day that I am here. My father, Peter Fillmore, always demonstrated the importance of being guided by purpose.

Now to my political family, beginning with my remarkable staff team. In Halifax, that is the indefatigable Joanne Macrae, Alec MacKinnon, Mackenzie Lambert and Lew Rogers. Previously, it was Dakota Kochie, Jennifer Drillio, Sarah Dobson, Cameron Lusby and, most recently, Will Regan. Here in Ottawa, it is Breton Cousins and, earlier, Jared Valdes, Matt Conley and Nicholas McCue. From the very first day until the last, seven parliamentary interns, or PIPs, have been a critical part of our team. My thanks to Etienne Grandmaison, Claire Sieffert, Andrew Walker, Enya Bouchard, Angelica Kalubiaka, Sarah Rollason-MacAulay and Camille Cournoyer. In politics, as in life, there is nothing of greater value than teammates who have each other's back, and that has been us for nine years. My team has always been there for me, and I will always be there for them.

In Ottawa, I have been fortunate to chair the indigenous and northern affairs committee and to serve as parliamentary secretary to four ministries: democratic institutions, Canadian heritage; infrastructure and communities; and innovation, science and industry. I want to sincerely thank each of those ministers and teams for their work and their support.

Coming back to Halifax, I am incredibly grateful to have been backed by an electoral district association led by current chair Martha Reynolds, past chairs Joanne Bouchard and Michelle Daignault, and indeed everyone who served on the board of the association throughout my time as their candidate. I would not have walked these halls for nine years were it not for an extraordinary team of campaign volunteers of every age and background who joined me on the doorsteps, on the phones and at countless events. It takes real guts to climb the stairs to a stranger's door and engage them in the political process, and yet that is what this team has done for over 100,000 doors over three election cycles. These are the people who power Canadian politics: tireless, selfless volunteers.

My final thanks is for those to whom I owe it all: the good people of Halifax who took a chance on me and then renewed their trust in me twice more. I came here to be their champion. Whether they voted for me or not, I hope in the end that I have served our city well. Looking back now, we achieved a lot together. We moved Halifax's share of federal funding from the bottom of the pack to eighth out of 338 ridings in Canada. With shipbuilders, we stood up for good shipbuilding jobs and closing the work gap. With community partners, we saved our beloved Northwest Arm from harmful infilling.

With provincial partners, we reopened Georges Island in Halifax Harbour after generations of closure. With longshoremen, we defended the Port of Halifax. With veteran advocates, we revived the veteran's ID card. With advocates across the country, we created Canada's first national active transportation strategy and associated fund.

With colleagues here in the House, we passed Motion No. 45, my private member's motion that put a green lens on federally funded infrastructure projects. With government and industry partners, we brought NATO's Defence Innovation Accelerator of the North Atlantic, DIANA, to Halifax.

With indigenous partners, we secured funding for a new Mi'kmaw Native Friendship Centre in downtown Halifax. And with the Royal Canadian Navy, we established the first-ever Halifax International Fleet Week.

These are just some of the projects that I have had the chance to work on and lead as Halifax MP, and yet there is still more to do, like my current effort to open up Canada Post lands in Halifax for housing. Rest assured, my colleagues here and back at home in Halifax will continue to hear from me on this.

I also want to express my deepest thanks to my dear colleagues in this place. This experience has taught me not just about the inner workings of Parliament and politics, but about Canada itself. What a unique experience it is to sit in a room with 338 people representing every corner, every single community of our vast nation. In the 42nd Parliament, my seatmate was former MP Pam Goldsmith-Jones, the member for West Vancouver—Sunshine Coast—Sea to Sky Country. There we were representing the west coast and the east coast, separated by 4,400 kilometres and yet, sitting side by side at the same desk in this chamber, we found so much in common in the Canadians that we represented and in their shared hopes and in their aspirations.

In moments of intense debate in this House, when I struggled to see the other side, the thing that helped me make sense of this place was to remember that each of us here in this chamber together represented every single Canadian, regardless of background or persuasion, and that is the beauty of our Canadian democracy. Let us never forget that we do this job in service to every single one of them.

This job has taught me a lot about my hometown too. It has taken me into places I may never otherwise have been. I have been welcomed into people's homes, their places of worship, community centres, businesses, workplaces and backyards. I have forged new friendships with communities of every kind, seeing Halifax in a way that has inspired me over and over again.

I spoke earlier about the potential of our country's cities and towns to propel Canada toward its best days if only we unlock their potential. I believe there is nowhere in Canada that is more true than in Halifax, a municipality bursting with hard-won potential. Over the last two decades, so many Haligonians have rolled up our sleeves, linked arms and put our collective ambition into action. Together, we have turned the tides of stagnation that had haunted our municipality for decades and turned Halifax toward prosperity and growth.

Today that growth has brought many opportunities, but it has also brought its share of challenges, and so today, while I find myself reflecting on the past nine years, my sights are firmly set on the future, because the job is not finished at home. There is still work to do for Halifax, and I intend to see to it.

[Chris d'Entremont, Conservative, West Nova, NS]

Madam Speaker, it is highly unusual for me to ask a question or even make a comment, but I just wanted to reflect a little on the hon. member's speech when he talked about family. All of us come with some of the very same kinds of challenges when we come here, where we leave family behind in order come back and would like to be able to spend more time with them. What the hon. member is doing is trying to find another opportunity to spend more time at home.

I do congratulate him in making his decision on putting his name forward, I think, for mayor of Halifax. I keep hearing that. That is the story going around in the community.

With all the things the hon. member has listed, what is the project he looks most forward to that he did not have the chance to do as the member of Parliament for Halifax?

[Andy Fillmore, Liberal, Halifax, NS]

Madam Speaker, indeed, this place can be very hard on families. I am so grateful that, as a result of COVID, we were able to innovate some virtual protocols such as voting by app, which have made this place more hospitable, friendly and welcoming to family and people with children. This is very important. Collectively, moving forward I hope this place protects those hard-won abilities to do so.

As for what is next in Halifax, like the rest of the country, there are a lot of houses to build. There are a lot of people to support in all kinds of different ways. However, there is tremendous optimism in my city, and I look forward to propelling that and keeping the good momentum we have built through hard work going into the future.

[Sébastien Lemire, Bloc, Abitibi—Témiscamingue, QC]

Madam Speaker, I am honoured to rise to celebrate my colleague from Halifax's career in federal politics. I really enjoyed working with him, particularly on the Standing Committee on Industry and Technology. I believe it is possible to be friends with and trust the people with whom we work. I even believe that, together, we could have gotten Bill C-27 passed, if we still had similar responsibilities.

That being said, he talked about the many things that have been accomplished in Halifax, but he forgot one: Halifax hosted the Memorial Cup in 2019, which gave the Rouyn-Noranda Huskies the opportunity to win not one, but two cups, the President's Cup and the Memorial Cup, against the Mooseheads. Perhaps I should not mention that here. Perhaps now is not the time. I am sorry.

I really appreciate my colleague's ambition in running for mayor. I would like him to tell us what particular thing he is most proud of.

What is the greatest legacy he is leaving his city and this Parliament?

[Andy Fillmore, Liberal, Halifax, NS]

Madam Speaker, I would tell my dear friend, the member for Abitibi—Témiscamingue, that of course my greatest accomplishment was making sure his Huskies could have a place to win in the Memorial Cup in Halifax. I hope it is a great legacy for both of us from my time in this place.

I am very proud of my work with the member on the Standing Committee on Industry and Technology. We worked together on all kinds of matters, such as critical minerals, quantum computing, the Copyright Act modernization, blockchain technologies, crypto and fair competition across industries. We did an awful lot together.

If I I were to answer the member directly, my greatest accomplishment was done as a team with everyone in the House who achieved the great things for Canadians that are propelling them forward through what has been a difficult time and have set them up for a strong economy looking forward. We all did that together in so many different ways, and that is the thing I am proudest of.

[Gord Johns, NDP, Courtenay—Alberni, BC]

Madam Speaker, it is huge honour and privilege to rise after the final speech of my friend from Halifax. We have done many things together.

When he was the parliamentary secretary to the environment and climate change minister, he worked with me on a national strategy to combat plastic pollution and helped get his caucus to unanimously support that. We also worked together on cycling. I had a bill on a national cycling strategy. I remember getting the call the night before the announcement of the first-ever $400 million dedicated to active transportation and an active transportation strategy.

The member also supported a health-based approach to the toxic drug crisis. He even broke away from his party and supported my bill. Last, he worked with me to double the firefighter tax credit and the tax credit for search and rescue.

I cannot say enough about the member's ability to work across political lines. I appreciate his dedication to the people of Halifax. I know he will be at home watching the last blow on a gale. He will not be missing it anymore. I had to use a maritime comment.

Will he be reaching out to the NDP, if he becomes the mayor of Halifax, in ways that we can continue to work together on things that are going to help benefit Canadians and the environment?