Citizenship and Immigration committee  I will repeat the language. After the words “Immigration, Refugees and Citizenship Canada to immediately”, strike out the word “begin”. Then, we add in the word “automatically”. Then, we strike out the word “processing”. Then, the word “renewals” becomes “renew”, and we strike out “and extensions of”, and then it goes on to “open work permits and study permits”.

Citizenship and Immigration committee  This parliamentary committee got hold of certain documents, including emails, that exposed this conspiracy and held hearings back in 2022, actually, and 2023, but we were constantly blocked by the Liberals from calling key witnesses, such as the chief of staff for the defence minister, George Young, who allegedly ran this conspiracy. We also learned in our hearings that the immigration department, Global Affairs and the Canadian Forces all launched their own internal investigations into these activities. This motion is just to enable us as parliamentarians to get the most up-to-date information from Global Affairs Canada on their investigation.

National Defence committee  In space, we've talked about earth observation, which we use for climate change, climate detection, immigration detection or deforestation detection, for example. It's the same technology that we use to detect things for military operations. Telesat's example of providing high-speed communications for civil purposes can absolutely be reused for military purposes.

National Defence committee  What recommendations do you have for the Government of Canada as it relates to attracting and retaining top talent? This is supports for colleges and universities, and immigration policies that might help us to ensure the labour force you require in the short, medium, long term is here for the companies that are driving innovation here in Canada.

Citizenship and Immigration committee  At this juncture, I would like to move the following motion: That the committee request that Global Affairs (GAC) provide the unredacted findings of the internal investigation regarding the issuance of “inauthentic” facilitation letters to third parties to the law clerk and parliamentary counsel for redaction according to his discretion before being sent to the committee, and further that GAC provide to the community the unredacted name and title of the official(s) within GAC who provided the “inauthentic” facilitation letter to George Young, acknowledged receipt of Senator McPhedran's email and shared the names of the vulnerable Afghans with Immigration, Refugees and Citizenship Canada no later than 30 days following the adoption of the motion. Mr. Chair, I'm moving this motion today because we heard on August 25, 2021, from Senator McPhedran.

Foreign Political Interference, Violence or Intimidation  While not all activities are conducted in person and many occur online or via Canadian proxies, a portion of foreign interference activity stems from the ability of foreign actors to travel to Canada. Effective screening, refusal or cancellation of immigration documents are important defences against foreign interference. This motion would help protect our democratic institutions and would raise awareness around rising forms of intimidation, threats and interference.

Questions on the Order Paper  IRCC does not track information on the affiliation of clients’ political or religious organizations. Therefore, IRCC is unable to provide these data. Under the Immigration and Refugee Protection Act, all visa-required foreign nationals, including visitors, temporary foreign workers and students; immigrants; and refugees are carefully assessed to ensure that they are eligible and admissible to come to Canada.

Immigration, Refugees and Citizenship  The Liberals promised 1,000 visas. Only about 100 have been issued. Four months after contacting Immigration, Refugees and Citizenship Canada, Ahmad has received no response. He managed to come here on his own. Today, he has a question for the Minister of Immigration. Will the minister save the lives of his nephews and nieces, who are still stuck in that hell?

Questions on the Order Paper  With regard to applications received by Immigration, Refugees and Citizenship Canada, since January 1, 2016, and broken down by type of application: (a) how many applicants were deemed inadmissible pursuant to (i) paragraph 34(1)(b), (ii) paragraph 34(1)(c), (iii) paragraph 34(1)(f), of the Immigration and Refugee Protection Act (S.C. 2001, c. 27); and (b) broken down by each paragraph of the act in (a), how many of the applicants who were deemed inadmissible were members of the (i) Kurdistan Democratic Party, (ii) Patriotic Union of Kurdistan, (iii) Movement for Change or Gorran, (iv) Kurdistan Islamic Union, (v) Kurdistan Justice Group or Komala, (vi) Assyrian Democratic Movement, (vii) The Sons of Mesopotamia, (viii) Chaldean Syriac Assyrian Popular Council?

Immigration, Refugees and Citizenship  Mr. Speaker, we continue to work hard to get people out of Gaza. Yes, over 100 visas have been issued. People are travelling to Canada. We continue to push to get people out. Obviously, Canada does not control exits at Rafah. If people manage to get to Cairo, they can go through biometrics and from there, if successful, they can be directed to Canada.

Bill C-69 An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024

Short Title Short title 1 This Act may be cited as the Budget Implementation Act, 2024, No. 1 . PART 1 Amendments to the Income Tax Act and Other Legislation R.S., c. 1 (5th Supp.) Income Tax Act 2 (1) The description of B in subsection 6(2) of the French version of the Income Tax Act is replaced by the following: B le produit obtenu en multipliant 1 667 par le quotient obtenu en divisant le nombre total de jours ci-dessus par 30, si le quotient ainsi obtenu n’est pas un nombre entier et qu’il est supérieur à un, en l’arrondissant au nombre entier le plus proche ou, si ce quotient est équidistant de deux nombres entiers consécutifs, en l’arrondissant au plus petit de ces deux nombres; (2) The description of D in subsection 6(2) of the French version of the Act is replaced by the following: D le nombre obtenu en divisant par 30 le nombre total de jours ci-dessus où l’employeur est propriétaire de l’automobile, si le quotient ainsi obtenu n’est pas un nombre entier et qu’il est supérieur à un, en l’arrondissant au nombre entier le plus proche ou, si ce quotient est équidistant de deux nombres entiers consécutifs, en l’arrondissant au plus petit de ces deux nombres; 3 (1) Subsection 7(1.11) of the Act is replaced by the following: Non-arm’s length relationship with trusts (1.11) For the purposes of this section, a mutual fund trust is deemed not to deal at arm’s length with a corporation only if (a) the trust controls the corporation; or (b) the corporation holds securities that give the corporation not less than 50% of the votes that could be cast at a meeting of the unitholders of the trust. (2) The portion of subsection 7(1.31) of the Act before paragraph (a) is replaced by the following: Disposition of newly acquired security (1.31) Where a taxpayer acquires at a particular time a particular security under an agreement referred to in subsection (1) — or acquires the particular security as consideration for the disposition of rights under the agreement — and, on a day that is no later than 30 days after the day that includes the particular time, the taxpayer disposes of a security that is identical to the particular security, the particular security is deemed to be the security that is so disposed of if (3) Subsection (1) applies to rights exercised or disposed of after 2004 under agreements to sell or issue securities made after 2002. (4) Subsection (2) is deemed to have come into force on January 1, 2023. 4 (1) Subparagraph 8(1)(f)(vi) of the French version of the Act is replaced by the following: (vi) des dépenses qui ne seraient pas, en vertu de l’alinéa 18(1)l), déductibles dans le calcul du revenu du contribuable pour l’année, si son emploi consistait en une entreprise exploitée par lui; (2) The portion of paragraph 8(1)(g) of the French version of the Act after subparagraph (ii) is replaced by the following: les sommes qu’il a ainsi déboursées au cours de l’année, dans la mesure où il n’a pas été remboursé et n’a pas le droit d’être remboursé à cet égard; (3) The portion of paragraph 8(1)(i) of the French version of the Act before subparagraph (i) is replaced by the following: Cotisations et autres dépenses liées à l’exercice de fonctions i) dans la mesure où il n’a pas été remboursé et n’a pas le droit d’être remboursé à cet égard , les sommes payées par le contribuable au cours de l’année, ou les sommes payées pour son compte au cours de l’année si elles sont à inclure dans son revenu pour l’année, au titre : 5 (1) Paragraph 12(1)(t) of the Act is replaced by the following: Investment tax credit (t) the amount deducted under subsection 127(5) or (6) or 127.48(3) in respect of a property acquired or an expenditure made in a preceding taxation year in computing the taxpayer’s tax payable for a preceding taxation year to the extent that it was not included in computing the taxpayer’s income for a preceding taxation year under this paragraph or is not included in an amount determined under paragraph 13(7.1)(e) or 37(1)(e), subparagraph 53(2)(c)(vi) or (viii.1) or (h)(ii) or for I in the definition undepreciated capital cost in subsection 13(21) or L in the definition cumulative Canadian exploration expense in subsection 66.1(6); (2) Paragraph 12(1)(t) of the Act, as enacted by subsection (1), is replaced by the following: Investment tax credit (t) the amount deducted under subsection 127(5) or (6), 127.48(3) or 127.49(6) in respect of a property acquired or an expenditure made in a preceding taxation year in computing the taxpayer’s tax payable for a preceding taxation year to the extent that it was not included in computing the taxpayer’s income for a preceding taxation year under this paragraph or is not included in an amount determined under paragraph 13(7.1)(e) or 37(1)(e), subparagraph 53(2)(c)(vi), (viii.1) or (viii.2) or (h)(ii) or for I in the definition undepreciated capital cost in subsection 13(21) or L in the definition cumulative Canadian exploration expense in subsection 66.1(6); (3) Paragraph 12(1)‍(x) of the Act is amended by striking out “and” at the end of subparagraph (vii), by adding “and” at the end of subparagraph (viii) and by adding the following after subparagraph (viii): (ix) was not received by the taxpayer as an excluded loan; (4) Subsection 12(11) of the Act is amended by adding the following in alphabetical order: excluded loan  means a loan, other than a forgivable loan, evidenced in writing (a) that is from a payer that is (i) a government, municipality or other public authority in Canada, or (ii) a person resident in Canada or Canadian partnership, if it is reasonable to conclude that the payer would not have made the loan but for the direct or indirect receipt by the payer of amounts from a government, municipality or other public authority in Canada; (b) for which, at the time the loan was made, bona fide arrangements were made for repayment of the loan within a reasonable time; and (c) the funds from which were used for the purpose of earning income from a business or property. ( prêt exclu ) (5) Subsection (1) is deemed to have come into force immediately after the expiration of March 27, 2023. (6) Subsection (2) is deemed to have come into force on January 1, 2024. (7) Subsections (3) and (4) are deemed to have come into force on January 1, 2020, and apply to loans made after December 31, 2019. 6 (1) Section 13 of the Act is amended by adding the following after subsection (4): COVID — time not counted (4.01) For the purposes of subparagraph (4)(c)(ii), the period beginning on March 15, 2020 and ending on March 12, 2022 is not to be counted. (2) The portion of subsection 13(7.1) of the Act before paragraph (a) is replaced by the following: Deemed capital cost of certain property (7.1) For the purposes of this Act, where section 80 applied to reduce the capital cost to a taxpayer of a depreciable property or a taxpayer deducted an amount under subsection 127(5) or (6) or 127.48(3) in respect of a depreciable property or received or is entitled to receive assistance from a government, municipality or other public authority in respect of, or for the acquisition of, depreciable property, whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance other than (3) The portion of subsection 13(7.1) of the Act before paragraph (a), as enacted by subsection (2), is replaced by the following: Deemed capital cost of certain property (7.1) For the purposes of this Act, where section 80 applied to reduce the capital cost to a taxpayer of a depreciable property or a taxpayer deducted an amount under subsection 127(5) or (6), 127.48(3) or 127.49(6) in respect of a depreciable property or received or is entitled to receive assistance from a government, municipality or other public authority in respect of, or for the acquisition of, depreciable property, whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance other than (4) Subsection 13(7.1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (b.1) and by adding the following after paragraph (b.1): (b.2) an amount received as an excluded loan as defined in subsection 12(11), (5) Paragraph 13(7.1)(e) of the Act is replaced by the following: (e) where the property was acquired in a taxation year ending before the particular time, all amounts deducted under subsection 127(5) or (6) or 127.48(3) by the taxpayer for a taxation year ending before the particular time, (6) Paragraph 13(7.1)(e) of the Act, as enacted by subsection (5), is replaced by the following: (e) where the property was acquired in a taxation year ending before the particular time, all amounts deducted under subsection 127(5) or (6), 127.48(3) or 127.49(6) by the taxpayer for a taxation year ending before the particular time, (7) The description of I in the definition undepreciated capital cost in subsection 13(21) of the Act is replaced by the following: I is the total of all amounts deducted under subsection 127(5) or (6) or 127.48(3) , in respect of a depreciable property of the class of the taxpayer, in computing the taxpayer’s tax payable for a taxation year ending before that time and subsequent to the disposition of that property by the taxpayer, (8) The description of I in the definition undepreciated capital cost in subsection 13(21) of the Act, as enacted by subsection (7), is replaced by the following: I is the total of all amounts deducted under subsection 127(5) or (6), 127.48(3) or 127.49(6) , in respect of a depreciable property of the class of the taxpayer, in computing the taxpayer’s tax payable for a taxation year ending before that time and subsequent to the disposition of that property by the taxpayer, (9) The portion of paragraph 13(24)(a) of the Act before subparagraph (i) is replaced by the following: (a) subject to paragraph (b), for the purposes of the description of A in the definition undepreciated capital cost in subsection (21) and of sections 127, 127.1 and 127.48 , the property is deemed (10) The portion of paragraph 13(24)(a) of the Act before subparagraph (i), as enacted by subsection (9), is replaced by the following: (a) subject to paragraph (b), for the purposes of the description of A in the definition undepreciated capital cost in subsection (21) and of sections 127, 127.1, 127.48 and 127.49 , the property is deemed (11) Subsection (1) is deemed to have come into force on March 12, 2020. (12) Subsections (2), (5), (7) and (9) are deemed to have come into force immediately after the expiration of March 27, 2023. (13) Subsection (4) is deemed to have come into force on January 1, 2020, and applies to loans made after December 31, 2019. (14) Subsections (3), (6), (8) and (10) are deemed to have come into force on January 1, 2024. 7 Clause 39(1)(c)(iv)(C) of the Act is replaced by the following: (C) a corporation referred to in section 6 of the Winding-up and Restructuring Act that was insolvent (within the meaning of that Act) and was a small business corporation at the time a winding-up order under that Act was made in respect of the corporation, 8 (1) Section 44 of the Act is amended by adding the following after subsection (1): COVID — time not counted (1.01) For the purposes of paragraphs (1)(c) and (d), the period beginning on March 15, 2020 and ending on March 12, 2022 is not to be counted. (2) Subsection (1) is deemed to have come into force on March 12, 2020. 9 Subparagraph 50(1)(b)(ii) of the Act is replaced by the following: (ii) the corporation is a corporation referred to in section 6 of the Winding-up and Restructuring Act that is insolvent (within the meaning of that Act) and in respect of which a winding-up order under that Act has been made in the year, or 10 (1) Subparagraph 53(1)(e)(xiii) of the Act is replaced by the following: (xiii) any amount required by subsection 127(30) or section 127.48 to be added to the taxpayer’s tax otherwise payable under this Part for a taxation year that ended before that time in respect of the interest in the partnership ; (2) Subparagraph 53(1)(e)(xiii) of the Act, as enacted by subsection (1), is replaced by the following: (xiii) any amount required by subsection 127(30), section 127.48 or subsection 127.49(17) to be added to the taxpayer’s tax otherwise payable under this Part for a taxation year that ended before that time in respect of the interest in the partnership; (3) Paragraph 53(2)(c) of the Act is amended by adding the following after subparagraph (viii): (viii.1) an amount equal to that portion of all amounts deemed deducted under subsection 127.48(3) in computing the tax otherwise payable by the taxpayer under this Part for the taxpayer’s taxation years ending before that time that may reasonably be attributed to amounts added in computing the clean hydrogen tax credit (as defined in subsection 127.48(1)) of the taxpayer under subsection 127.48(12), (4) Paragraph 53(2)(c) of the Act, as modified by subsection (3), is amended by adding the following after subparagraph (viii.1): (viii.2) an amount equal to that portion of all amounts deemed deducted under subsection 127.49(6) in computing the tax otherwise payable by the taxpayer under this Part for the taxpayer’s taxation years ending before that time that may reasonably be attributed to amounts added in computing the CTM investment tax credit (as defined in subsection 127.49(1)) of the taxpayer under subsection 127.49(8), (5) Subsections (1) and (3) are deemed to have come into force immediately after the expiration of March 27, 2023. (6) Subsections (2) and (4) are deemed to have come into force on January 1, 2024. 11 (1) Paragraph (b) of the description of B of the definition exemption threshold in section 54 of the English version of the Act is replaced by the following: (b) the exemption threshold of the taxpayer in respect of the flow-through share class of property immediately before that earlier time; (2) The portion of paragraph (b) of the definition fresh-start date in section 54 of the English version of the Act before subparagraph (i) is replaced by the following: (b) in the case of any other property that is included in the flow-through share class of property, the day that is the later of 12 Subparagraph 56(1)(a)(iv) of the Act is replaced by the following: (iv) a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act , 13 (1) Subparagraph 60(j)(iv) of the Act is amended by striking out “or” at the end of clause (A), by adding “or” at the end of clause (B) and by adding the following after clause (B): (C) to or under a registered retirement income fund under which the taxpayer is the annuitant , as defined in subsection 146.3(1), other than the portion thereof designated for a taxation year for the purposes of paragraph (l), (2) The portion of paragraph 60(n) of the Act before subparagraph (i) is replaced by the following: Repayment of pension or benefits (n) any amount paid by the taxpayer in the year as a repayment (otherwise than because of Part VII of the Employment Insurance Act or section 8 of the Canada Recovery Benefits Act ) of any of the following amounts to the extent that the amount was included in computing the taxpayer’s income, and not deducted in computing the taxpayer’s taxable income, for the year or for a preceding taxation year, namely, (3) Section 60 of the Act is amended by adding the following after paragraph (n.1): Amounts repaid in subsequent years (n.2) any amount paid by the taxpayer in a year (in this paragraph referred to as the “subsequent year”) that is after the year as a repayment of an amount that was included in computing the taxpayer’s income for the year under any of subparagraphs 56(1)(a)(i), (ii), (iv), (vi) or (vii) or paragraph 56(1)(r), to the extent that the amount paid (i) exceeds the taxpayer’s taxable income for the subsequent year (determined without reference to paragraphs (n), (n.1) and (v.1)), and (ii) is not deducted in computing the taxpayer’s taxable income for any other taxation year; (4) Paragraph 60(r) of the Act is repealed. (5) Paragraph 60(v.1) of the Act is replaced by the following: EI benefit repayment (v.1) any benefit repayment payable by the taxpayer under Part VII of the Employment Insurance Act on or before April 30 of the following year, to the extent that the amount was not deductible in computing the taxpayer’s income for any preceding taxation year; (6) Subsection (1) is deemed to have come into force on August 4, 2023. (7) Subsection (3) applies to the 2019 and subsequent taxation years. 14 (1) Paragraph 66(12.73)(e) of the Act is replaced by the following: (e) if a corporation fails to file the statement within the time required or fails in the statement filed to apply the excess fully to reduce one or more purported renunciations, the Minister may at any time reduce the total amount purported to be renounced by the corporation to one or more persons by the amount of the unapplied excess in which case, except for the purpose of Part XII.6, the amount purported to have been so renounced to a person is deemed, after that time, always to have been reduced by the portion of the unapplied excess allocated by the Minister in respect of that person. (2) Subsection (1) is deemed to have come into force on August 4, 2023. 15 (1) Subclause 66.8(1)(a)(ii)(B)(I) of the Act is replaced by the following: (I) the total of all amounts required by subsections 127(8) and 127.48(12) in respect of the partnership to be added in computing the investment tax credit or the clean hydrogen tax credit (as defined in subsection 127.48(1) ) of the taxpayer in respect of the fiscal period, and (2) Subclause 66.8(1)(a)(ii)(B)(I) of the Act, as enacted by subsection (1), is replaced by the following: (I) the total of all amounts required by subsections 127(8), 127.48(12) and 127.49(8) in respect of the partnership to be added in computing the investment tax credit, the clean hydrogen tax credit (as defined in subsection 127.48(1)) or the CTM investment tax credit (as defined in subsection 127.49(1) ) of the taxpayer in respect of the fiscal period, and (3) Subsection (1) is deemed to have come into force immediately after the expiration of March 27, 2023. (4) Subsection (2) is deemed to have come into force on January 1, 2024. 16 (1) The Act is amended by adding the following after section 67.6: Definitions 67.7 (1) The following definitions apply in this section. non-compliant amount , for a taxation year, means the amount determined by the formula A × B ÷ C where A is the total of all amounts that would, if subsection (2) did not apply, be deductible in computing income in the taxation year in respect of the use of a residential property as a short-term rental in the taxation year; B is the number of days in the taxation year that the residential property was a non-compliant short-term rental; and C is the number of days in the taxation year that the residential property was a short-term rental. ( montant non conforme ) non-compliant short-term rental  means, at any time, a short-term rental that is located in a province or municipality that, at that time, (a) does not permit the operation of the short-term rental at the location of the short-term rental; or (b) requires registration, a licence or a permit to operate the short-term rental, and the short-term rental does not comply with all applicable registration, licensing and permit requirements. ( location à court terme non conforme ) residential property  means all or any part of a house, apartment, condominium unit, cottage, mobile home, trailer, houseboat or other property, located in Canada, the use of which is permitted for residential purposes under applicable law. ( bien résidentiel ) short-term rental  means a residential property that is rented or offered for rent for a period of less than 90 consecutive days. ( location à court terme ) Non-deductibility of expenses — short-term rental (2) Notwithstanding any other provision of this Act, no amount is deductible in computing income in respect of a short-term rental for a taxation year, to the extent the amount is a non-compliant amount for the taxation year.

Questions Passed as Orders for Returns  With regard to Immigration and Refugee Board hearings on refugee claims, in 2023: (a) for written hearings, how many claims were (i) accepted, (ii) rejected, (iii) abandoned, (iv) withdrawn and other, in total and broken down by the country of origin of applicants; and (b) for oral hearings, how many claims were (i) accepted, (ii) rejected, (iii) abandoned, (iv) withdrawn or other, in total and broken down by the country of origin of applicants?

Netherlands Liberation Day  This victory came at a cost of 7,000 Canadian soldiers, but it was also the start of a long and celebrated friendship between the people of Canada and the grateful people of the Netherlands. This friendship gave birth to a huge influx of Dutch immigrants after the war, including my parents, and it is still celebrated on both sides of the ocean every year. I am thankful once again for Canada's selfless service to freedom and justice.

Public Complaints and Review Commission Act  I would like to talk about the request made by several organizations, including the Customs and Immigration Union, both the francophone and anglophone chapters of Amnesty International Canada, the Canadian Civil Liberties Association, the Canadian Council for Refugees, and more. All of these well-respected organizations have asked for a standard time frame for processing complaints, especially complaints about systemic problems such as systemic racism.

Public Complaints and Review Commission Act  We have not yet succeeded in getting adequate funding for the commission, but what we did do through a variety of amendments that were passed, and we are talking about a dozen key areas where the NDP sought and succeeded with the support often of all parties, was improve the legislation. First off, the Customs and Immigration Union had serious concerns about the lack of union representation in the bill. That is something we pushed for and achieved. We now have union representation through the commission process, which is vitally important.