Economic and Fiscal Update Implementation Act, 2021

An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures

Sponsor

Status

This bill has received Royal Assent and is, or will soon become, law.

Summary

This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.

Part 1 amends the Income Tax Act and the Income Tax Regulations in order to
(a) introduce a new refundable tax credit for eligible businesses on qualifying ventilation expenses made to improve air quality;
(b) expand the travel component of the northern residents deduction by giving all northern residents the option to claim up to $1,200 in eligible travel expenses even if the individual has not received travel assistance from their employer;
(c) expand the School Supplies Tax Credit from 15% to 25% and expand the eligibility criteria to include electronic devices used by eligible educators; and
(d) introduce a new refundable tax credit to return fuel charge proceeds to farming businesses in backstop jurisdictions.
Part 2 enacts the Underused Housing Tax Act . This Act implements an annual tax of 1% on the value of vacant or underused residential property directly or indirectly owned by non-resident non-Canadians. It sets out rules for the purpose of establishing owners’ liability for the tax. It also sets out applicable reporting and filing requirements. Finally, to promote compliance with its provisions, this Act includes modern administration and enforcement provisions aligned with those found in other taxation statutes.
Part 3 provides for a six-year limitation or prescription period for the recovery of amounts owing with respect to a loan provided under the Canada Emergency Business Account program established by Export Development Canada.
Part 4 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting ventilation improvement projects in schools.
Part 5 authorizes payments to be made out of the Consolidated Revenue Fund for the purpose of supporting coronavirus disease 2019 (COVID-19) proof-of-vaccination initiatives.
Part 6 authorizes the Minister of Health to make payments of up to $1.72 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests. It also sets out reporting requirements for the Minister of Health.
Part 7 amends the Employment Insurance Act to specify the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-8s:

C-8 (2020) Law An Act to amend the Citizenship Act (Truth and Reconciliation Commission of Canada's call to action number 94)
C-8 (2020) An Act to amend the Criminal Code (conversion therapy)
C-8 (2016) Law Appropriation Act No. 5, 2015-16
C-8 (2013) Law Combating Counterfeit Products Act

Votes

May 4, 2022 Passed 3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
May 4, 2022 Failed Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (recommittal to a committee)
May 4, 2022 Failed 3rd reading and adoption of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (subamendment)
May 2, 2022 Passed Concurrence at report stage of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
May 2, 2022 Failed Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures (report stage amendment)
April 28, 2022 Passed Time allocation for Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
Feb. 10, 2022 Passed 2nd reading of Bill C-8, An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures

Bill C-19—Time Allocation MotionBudget Implementation Act, 2022, No. 1Government Orders

May 9th, 2022 / 12:25 p.m.


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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, over the last couple of months we have seen a total blocking of important legislation by the Conservatives.

Teachers and farmers were basically being stopped from getting the important measures that were in Bill C-8, and that continued on for months. Now we have the budget implementation bill, which does a number of things that the NDP has pushed the government to put into place, including the first stage of national dental care. Thousands of people in the official opposition House leader's riding, Barrie—Innisfil, would benefit from that, and yet the Conservatives do not want to let it go through.

We have not seen any real, substantive action by the federal government on affordable housing for decades, and now, finally, in the budget implementation bill and in the budget this year, because of the confidence and supply agreement with the NDP, we are seeing tens of thousands of affordable housing units that could be built, including in Barrie—Innisfil. Right across the country people could benefit.

Why does my colleague, the government House leader, feel the Conservatives have been blocking everything? Why have the Conservatives disrupted every single Routine Proceedings now for almost two weeks, and why are they being so stubborn about refusing to allow important legislation to get through the House, legislation that would help people?

Bill C-19—Time Allocation MotionBudget Implementation Act, 2022, No. 1Government Orders

May 9th, 2022 / 12:20 p.m.


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Liberal

Mark Holland Liberal Ajax, ON

Madam Speaker, I do not know what forces drove the member opposite to come to office and to be in this chamber. I know him well enough to know that he is a good and honourable individual who has good intentions for this place. However, I cannot imagine that his desire when he came here was to basically, day after day, obstruct the business of the House. If the member opposite and his party really wanted more debate, I would think they would not move concurrence motions every day.

The fact of the matter is that we tried, with Bill C-8, to engage the party opposite over more than four months, every day over four months asking how many more speakers the Conservatives wanted. What we ended up seeing was that they had no interest in debate. What they had interest in was obstruction.

In fact, if we take a look at what we are dealing with in front of us here today, in only two days of debate the Conservatives have proposed an amendment that would not even allow the budget implementation act to be scrutinized, which is an integral role of the parliamentary process. They used motions of concurrence for two House reports to delay and obstruct debate in the House. They put forward subamendments to create further delays. What they have done all through this process is show that they have no interest. They basically want to hijack, as one party, the entire Parliament and not allow it to function, and then they are surprised that we would object to this.

JusticeCommittees of the HouseRoutine Proceedings

May 6th, 2022 / 12:50 p.m.


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Scarborough—Rouge Park Ontario

Liberal

Gary Anandasangaree LiberalParliamentary Secretary to the Minister of Justice and Attorney General of Canada

Madam Speaker, let me say at the outset that I am very disappointed that we are at this juncture today. Bill C-5 is a very important piece of legislation, and I can walk the House through my perspective on this.

I want to confirm that I will be splitting my time with the member for Whitby.

When Bill C-5 was introduced back in December, we heard from a number of different organizations and people who had been directly impacted by systemic racism. I realize that not everybody in this House understands, and not every party in the House recognizes what systemic racism is, but it is a lived reality for many Canadians.

All I have to say is that if we look at what The Globe and Mail has reported over the last three days, we will find a very coherent set of news pieces that talk about systemic racism. For example, it included that 50% of women who are incarcerated within the criminal justice system are indigenous, whereas indigenous people only make up 4% of Canada's population. If we look at Black Canadians, we know they are disproportionately represented within the criminal justice system.

This is one of the reasons why we brought forward Bill C-5. It includes a number of mandatory minimum penalties that were struck down by the Supreme Court for their unconstitutionality. We have also brought forward very important amendments to the Controlled Drugs and Substances Act.

After several days of debate, including at committee, we are at a stage now where Bill C-5 will be going through what is called clause-by-clause as of May 17 and May 20. We have three more meetings, the first of which is supposed to start in about 10 minutes, and we will have two subsequent meetings next Tuesday and Friday. As of two days ago, all parties represented, the Liberal Party, the NDP, the Bloc and the Conservatives, agreed that we would have two more meetings as of this week to conclude the study on Bill C-8, so as of next Friday we will conclude the study.

We have had so many witnesses come and speak about the impacts of the criminal justice system, especially with respect to mandatory minimum penalties, on racialized and indigenous people. We had the president of the Canadian Association of Black Lawyers speak about his personal experience: It was very powerful testimony of how he felt he was impacted by the criminal justice system.

At this stage of the game, to have the bill split into two parts is completely unacceptable. It is not a routine motion on a Friday afternoon. This warrants debate. This is a bill that is fundamental to who we are, as Canadians.

We may reject the notion of systemic racism, and I respect that because I am not here to educate people on what systemic racism is: It is a lived experience for many people in this country. Our legacy of colonialism, and what has happened with indigenous and many racialized people in Canada, will speak to systemic racism. It is a lived experience. It is not up for debate. I am not here to educate, but the reality is that people came to committee, they shared their lived experiences, they showed us and demonstrated why this has had a harmful impact on particular groups of people.

That is why it is so disingenuous for the Conservative Party to bring this forward today. This is after we had consensus. We were very particular not to have a vote on this, because the bill is so important and so fundamental. We did not vote on it, but we compromised. In fact, the Conservatives wanted eight meetings, we wanted six, so we compromised and said seven in the interest of getting consensus. That is how we are here today.

After today, we have two more meetings to conclude the study. We have very important witnesses who are going to speak about the bill in its totality. If we split the bill, we will essentially lose what we are trying to achieve here. It is not a frivolous PMB or a frivolous issue for us to dispose of on a Friday afternoon without any debate.

For us to be here at this juncture on a Friday is completely disappointing. We do have a budget implementation act, and I spoke to it just before we broke about an hour ago for question period, and I, in fact, have several minutes more to speak to C-19.

With respect to Bill C-5, the way that this has transpired, I believe, just speaks to the fact that the Conservative Party is absolutely not ready to deal with systemic racism. It is not ready to deal with smart criminal justice policies. If we look at places where they have implemented mandatory minimum penalties, such as the United States, which had, at the height of it, the largest number of mandatory minimum penalties, they are now rejecting this notion because it is something that impacts racialized people. It particularly affects Black communities in the United States.

Today, we have an opportunity in Canada to address this issue in a very meaningful way and in a balanced way. While I know that Bill C-5 may not have gone far enough for many, it is one that fundamentally will change the criminal justice system and make sure that we have smart policies, one that ensures that people are able, if they do not pose a danger to the public, to continue their sentence in a community with supervision. It also ensures that they are able to get the right supports in order to continue with their lives, so that their lives are not disrupted, and they are not in a maze of criminality among those who are in prison.

This is very smart and balanced criminal justice policy, one that I believe Canadians want us to embrace, and one that has, for far too long, impacted vulnerable communities.

I believe that the splitting of this bill will be fundamentally wrong, and it will be the wrong approach. I would say it would be a complete failure on the part of the House to address something that has been so pronounced in our country. All we have to do is look at the annualized reports from the office of the correctional investigator, who painstakingly, year after year, demonstrates that the numbers of those who are in penitentiaries in Canada are, increasingly, young Black men, indigenous men and indigenous women who, as of last December, surpassed 50% of the prison population.

What I ask today, and what I ask the House, is that we continue on pursuing Bill C-5 in its entirety as one bill, and that we continue to have our witnesses, who have been very thoughtful. While I may not agree with all of them, I think they have been very thoughtful in the way they presented this, and we look forward to ensuring that the matter comes back to the House. I welcome the opposition to have a robust debate on this and continue the debate on Bill C-5 that we had earlier this year and be able to come to, hopefully, a consensus, if not a vote, that can make sure the bill passes through the House and the Senate.

JusticeCommittees of the HouseRoutine Proceedings

May 6th, 2022 / 12:40 p.m.


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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, I disagree often with my colleague for Winnipeg North, but I found many aspects of his speech today important. For a week and a half now, the Conservatives have blocked the ability of members of Parliament to present petitions every single day. For a week and a half, they have disrupted Routine Proceedings, and it is always for a different reason. Sometimes it is the same committee report they present for a second or third time, sometimes it is a different committee report, and sometimes it is a motion of instruction, but it all adds up to trying to block fundamental bills that would help people.

I think, particularly when we talk about the budget implementation act and the fact that the NDP pushed and forced the government to put in place the national dental care program for children at the same time as unprecedented investments in affordable housing, it is strange beyond belief that a Conservative member, who would be helping thousands of people in his or her own riding by supporting the BIA and allowing it to move forward, continues to try to block it.

My question to my colleague for Winnipeg North is very simple. What does he think the strategy of the Conservatives is, when they block Bill C-8 for months, block petitions for a week and half and now are blocking important legislation that would lead to dental care and affordable housing for Canadians?

JusticeCommittees of the HouseRoutine Proceedings

May 6th, 2022 / 12:40 p.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, the Bloc member, like the Conservatives, is saying, “Trust us. This is what would have happened.”

I would suggest that members of the Bloc and the Conservative Party review the past week, and take a look at the games they have played in this last week. While they do that, they should reflect on Bill C-8: the fall economic statement that should have passed months ago. However, because of the Bloc and the Conservative Party, that legislation, which was debated 12, 13 or more times inside the chamber for many hours and more than the budget itself, did not pass.

Why should we believe those members on a Friday afternoon, when they have been causing nothing but filibusters throughout the week?

JusticeCommittees of the HouseRoutine Proceedings

May 6th, 2022 / 12:40 p.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I am sure members recall Bill C-8, the fall economic statement. We just passed that piece of legislation, even though it was introduced in 2021. The reason why we just passed it is the Conservative games. The Conservatives did not want to pass the legislation. That legislation was there to support small businesses and to support people directly in response to the pandemic, in a very real and tangible way. That is what Bill C-8 was all about.

What we are seeing now is that the Conservatives want to continue to play that game, but on the budget implementation bill. This whole week, the Conservative Party has been attempting to stop debate on legislation. This is not the first time during motions that the Conservatives have stood up to try to prevent a debate from occurring. We can just look at what has happened this week. There are many examples of it.

As the member tries to suggest that he is being generous, he might fool some within his Conservative caucus or some members, but he is not going to fool me or, I suspect, other government members.

Access to Information, Privacy and EthicsCommittees of the HouseRoutine Proceedings

May 5th, 2022 / 10:35 a.m.


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Liberal

Jennifer O'Connell Liberal Pickering—Uxbridge, ON

Mr. Speaker, I will get to my question. I am speaking to the member's comments about reasonable timelines.

The member for Durham was ousted as the leader after about four months, and the member for Regina—Qu'Appelle after about three months, yet it took the Conservatives over five months to bring us to a vote on Bill C-8, which helps teachers and farmers. Therefore, when the member said that the members of the Conservative Party are working hard, is it that they are just working hard to find themselves a leader who might win in this country?

Access to Information, Privacy and EthicsCommittees of the HouseRoutine Proceedings

May 5th, 2022 / 10:15 a.m.


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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Mr. Speaker, I like hearing the member, even when he gives the same speech three times in a row. All members are honourable, except that he said a number of things that are factually incorrect. He contradicted you on a number of rulings that you have already made. I think the official opposition House leader has a responsibility to respect the Speaker's rulings, which have been repeatedly contradicted by what Conservatives have been saying in the House.

For two months, we have had the Conservatives block everything in the House of Commons. When they are not putting up this committee report, and this is the third time the member has given the same speech on this one-paragraph report, they put up other reports. They have blocked Bill C-8. Teachers and farmers implored Conservatives to let it get through the House, yet for months they blocked it.

Now we have the budget implementation act, which puts into place two important things for the good people of Barrie—Innisfil. As colleagues well know, national dental care, which the NDP pushed for and forced the government to put into place, would actually help 29,000 people in Barrie and the immediate area. The national housing that the NDP has forced the government to finally invest in would also have significant positive impacts.

My question is very simple. The ethics committee has a responsibility, of course, to do its good work, but why are the Conservatives systematically blocking all pieces of legislation in the House of Commons? Why will they not allow good things to happen for Canadians?

EthicsOral Questions

May 3rd, 2022 / 2:25 p.m.


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Ajax Ontario

Liberal

Mark Holland LiberalLeader of the Government in the House of Commons

Mr. Speaker, I realize that the Conservatives want to spend time talking about things that happened six years ago, but I would ask them about this instead. Right now we have a Bill C-8, which has been debated for 12 days in the House. That was introduced in December, so that is five months of obstruction. I would say that, while they do not want to talk about the economy, while they do not want to talk about the environment and while they do not want to talk about the issues that are important to Canadians, will they at least let the other parties in this place do their work and get the business of this nation done?

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:40 a.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, just in case the member was not listening to all of it, I said there were only two points.

The first point I emphasized was the issue of the IISD Experimental Lakes Area. The member was a parliamentary secretary under Stephen Harper, so I can understand why he might have selective hearing on that aspect of it. That definitely falls within the jurisdiction of the legislation.

I am also pointing out how the motion we have before us is meant to continue playing the ongoing game of avoiding the passage of Bill C-8, which is causing me to have to move the motion I am about to move. This way people will understand why I am feeling obligated to move the motion.

There is no disrespect for the issue being raised today. Unlike the Conservative Party, the government genuinely believes in taking action to deal with invasive species. We have shown that in budgetary measures, and I would even suggest in legislative measures, with some of the protection legislation we have brought in for our environment.

Having said that, I am feeling obligated to move the following motion because it is time to finish the debate so we can have a vote on Bill C-8. Remember that we have already passed budget 2022-23. All we are saying is that it is time we support our teachers, farmers and business people, along with the many people who are dependent on Bill C-8. Let us pass the legislation. Let us allow it to come for debate.

I move, seconded by the member for Halifax West:

That the House do now proceed to orders of the day.

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:35 a.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Madam Speaker, I would like to address two quick points before I have something more solid to say on this.

The first point is that it takes a great deal of courage, as a Conservative, to stand and speak about invasive species in our lakes. It was Stephen Harper, and I want members to remember the Experimental Lakes Area, who actually cut that back. I remember standing in opposition criticizing the then prime minister.

We had over 50 pristine lakes. The science being administered in that area, and the research, was phenomenal. It was recognized around the world as dealing with substantial issues in order to protect freshwater lakes. The Conservatives now have the courage to move a concurrence motion on that issue, at least in part, on a government that is invested in protecting our oceans.

Just the other day, I talked about the importance of our fishing industry. It was a special focus on Atlantic Canada in particular. We have many members from Atlantic Canada and B.C. who are very passionate about conservation and protecting our waters. Regarding freshwater lakes, I made reference to Lake Winnipeg.

We understand the issue, and that is the reason we have put into place percentages of protected areas where we have invested tens of millions of dollars. It is definitely a lot more than the former prime minister and former administration put forward. The Conservatives then try to give the false impression that, as a government, we are not stepping up to the plate. I will leave it at that on that particular point.

The second point I want to raise is one of gamesmanship. The question I put forward to opposition members was in relation to Bill C-8. Members of the House, and those following the never-ending debate on Bill C-8, have witnessed an official opposition going out of its way to prevent that legislation from passing. It has brought in a number of concurrence reports in order to prevent the debate. The one I really like is when the Conservatives move to adjourn the House. They want to quit: to stop the House and go home in order to prevent debate on Bill C-8.

We saw the Conservatives' behaviour in the last couple of days in opposition to allowing for more debate. If we did not bring in the motion yesterday, we would not have had the two hours of debate we had late last night, even though the Conservatives were hollering, screaming and crying that they did not want to sit late in the evening.

I think the Conservatives need to come to the realization that there are members in the House, whether Liberals or New Democrats, who have seen the value in allowing for a legislative agenda and allowing not only debate to occur but the ultimate passage of legislation. The Conservative Party is determined to continue to play the game.

That is why I find myself in a position, as I have in the past, to try to get the Conservative Party to refocus on the issue of serving Canadians through passing some of the Liberal government's legislative agenda. Bill C-8 needs to be debated and it needs to be passed. Bill C-8 was brought in many months ago. It is a reflection of the fall economic statement of last year—

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:30 a.m.


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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, I always enjoy listening to my colleague. I know that his interest comes from a sincere place; there is no doubt. I am glad that the Conservatives are coming around, because under the Harper government, we saw a gutting of environmental funding, including action to fight invasive species.

We have the Conservatives, I guess, doing a mea culpa today. My greater concern, of course, is that the NDP will be proposing a concurrence debate in the evening in the coming days. We hope that the Conservatives will support it on this important issue, but today we are supposed to be voting on Bill C-8, and Bill C-8 provides supports to teachers and farmers in his riding.

The Conservatives have blocked, systematically, any debate and any passage on Bill C-8, which just does not make sense, when all of us are getting our teachers and farmers saying, “Why is Bill C-8 being held up?”

My question is very simple. The Conservatives have now blocked three consecutive routine proceedings. They have blocked petitions from being presented.

Will the Conservatives agree to the NDP's proposal for an evening concurrence debate around this issue so that we can have this full discussion without blocking needed legislation?

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:30 a.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Madam Speaker, we are supposed to be debating Bill C-8 at this time. Members will be familiar with it because it is the 2021 fall economic update that was to implement a number of measures such as rapid tests, supporting small businesses and supporting northern rural residents. We have passed the federal budget now and the Conservatives are still filibustering Bill C-8: the fall economic statement from last year.

Is there something in that legislation that the member or the Conservative Party can identify that is so fundamentally wrong that they want to continue to play the games they are playing, by introducing motions for concurrence on reports in order not to debate Bill C-8?

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:15 a.m.


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NDP

Peter Julian NDP New Westminster—Burnaby, BC

Madam Speaker, the member has not really responded to the question of the dismal decade of the Harper government and the massive cuts, including cuts in programs that would have combatted invasive species.

My broader concern is not with the member's speech but with the systematic obstruction of the Conservative Party. We have had three routine proceedings in a row in full sitting days when the Conservatives have blocked the ability of members of Parliament to present petitions on behalf of our constituents, and on two of those three days they presented the same report twice, even though they know that report will be discussed next week.

Why are the Conservatives blocking Bill C-8 so systematically when teachers and farmers need access to those tax credits?

Fisheries and OceansCommittees of the HouseRoutine Proceedings

May 3rd, 2022 / 10:15 a.m.


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Winnipeg North Manitoba

Liberal

Kevin Lamoureux LiberalParliamentary Secretary to the Leader of the Government in the House of Commons

Madam Speaker, when I was in opposition, we often raised the issue of the experimental lakes project, which was in the whole Manitoba and Ontario area, and this is an area in which Stephen Harper actually cut, much to our dismay, given the importance of the fresh water.

Why does the member believe the then prime minister cut support funding that would have dealt with the issues the member is talking about? I can remember producing petitions on the issue, and I am wondering if he can provide his thoughts on that. While he is doing that, could he explain why the Conservative Party continues to want to play games and prevent debate on Bill C-8?