Canada Early Learning and Child Care Act  Madam Speaker, I enjoyed the speech given by my colleague, who works very hard and obviously has command of the issues, including this one. Could the member elaborate on the points raised relating to the economy? He said that not only is this good social policy, but it makes very good economic sense.

James Agathos  Mr. Speaker, I rise to honour the life of James “Jimmy” Dimitris Agathos, who unfortunately passed away recently at the age 92 after a battle with Parkinson's disease. Those who knew him knew him as a proud Greek, a proud Londoner and a proud Canadian. He immigrated to London from Greece in 1951.

Battle of the Atlantic  Mr. Speaker, our country is an example of democracy, prosperity and freedom on the world stage. That sacrifice that has been made to secure those values was recognized this weekend in London. HMCS Prevost, an honoured naval detachment, recognized the fallen in the Battle of the Atlantic, the longest continuous battle of World War II.

Government Business No. 25—Proceedings on Bill C-21  Mr. Speaker, I wonder if the minister could elaborate on the engagement and consultation that have been carried out with rural communities in general. I am thinking in particular of hunting organizations and sport shooting organizations, with engagement that has ultimately led to the bill currently under consideration, in its revised form.

Canada Revenue Agency  Mr. Speaker, I have spoken on earlier occasions in the House on the respect that I have for the hon. colleague. However, he knows very well that the process of collective bargaining is instrumental in democracy. That is why the negotiations continue, and we are positive about their progress.

Canada Revenue Agency  Mr. Speaker, the vast majority of Canadians have been filling their taxes online, which is important to note. On a case-by-case basis, it is possible for Canadians to see interest relief and penalties alleviated. Again, I emphasize that it is on a case-by-case basis. I find it a bit rich that the member forgets the record of the Harper government, which time and time again disrespected, in particular, CRA employees in a variety of ways, such as by cutting their budget and intervening in their mechanisms when it came to the investigation of charities and the like.

Taxation  Mr. Speaker, let me commend the member, who brings to this House 29 years of experience as an educator in his community. He has years of experience as a mayor and, most recently, he was co-chair of the seniors caucus on this side of the aisle. He is right. On the 20th of this month, Canadians can begin filing their taxes.

Canada Revenue Agency  Mr. Speaker, I have a very good working relationship with the national revenue critic for the Conservatives, but he knows very well, with regard to the CRA, and this was verified at the public accounts committee some days ago, that this verification work is ongoing. I have said that many times in the House.

Canada Revenue Agency  Madam Speaker, all one has to do is go into Canadian communities across this country to understand the importance of the various COVID-19 emergency programs that were introduced. Whether it was CERB or whether it was the wage subsidy, these programs helped the country through. At a time when Canadians needed their government, their government was there.

Canada Revenue Agency  Madam Speaker, it turns out the Conservatives apparently are following the lead of their leader, who was staying up very late at night, as we understand, watching crypto episodes on YouTube. What he is missing as a result of that, and what they are missing, is the public record.

Canada Revenue Agency  Mr. Speaker, I have respect for the hon. member, because since the moment he was elected he has raised the concerns of working-class individuals and families. On this matter, though, the wage subsidy proved enormously effective for people in his community and every Canadian community, as well as for the businesses in need of support, small businesses and medium-sized businesses.

Canada Revenue Agency  Mr. Speaker, the member talks about fiscal responsibility. While Conservatives continue to make the case, unfortunately, that crypto poses some kind of promising future for Canada, this government has introduced and will continue to do the vital work of standing by Canadians through the pandemic and into the future.

Canada Revenue Agency  Mr. Speaker, the key point about the wage subsidy, as I said before, is the way it helped small businesses, small business owners and their employees and medium-sized business owners and their employees. That is the fundamental fact to take away. With respect to the hon. member's questions about avoidance and evasion, this government has invested no less than $1 billion to counter both of those things.

Canada Revenue Agency  Mr. Speaker, again, when it comes to vital COVID programs that helped to keep businesses going, the member was against all of that. The key fact about the wage subsidy is that small and medium-sized businesses in particular were kept going throughout the pandemic. That is what we have to keep in mind.

Canada Revenue Agency  Mr. Speaker, I will remind the hon. member that he has access to it, as it is the public record. Last week, at the public accounts committee, the commissioner of revenue made clear that verification work on determining eligibility for the various COVID emergency programs is ongoing.