Business of Supply  Mr. Speaker, my colleague began his speech by misinforming the public, when he implied that the vaccine is not effective because booster doses are required. I would suspect that my colleague has been vaccinated against diphtheria, tetanus, whooping cough, polio, influenza, hepatitis B, pneumococcus, meningitis, measles, rubella and mumps.

Canada Revenue Agency  Mr. Speaker, we are learning a lot today from the Parliamentary Budget Officer's report on the Canada Revenue Agency's performance. One of the things we have learned is that, in a comparison of more than 150 tax administrations around the world, the Canada Revenue Agency ranks second to last in terms of its collection ratio.

Canada Revenue Agency  Mr. Speaker, the minister is pleased to come second-last. This is a real fiasco, just like Phoenix, welcoming Ukrainian refugees, border management during the pandemic, and the indigenous communities waiting for clean drinking water. Same government, same fiasco. We often talk about areas of responsibility, but when it comes to the federal government and Revenue Canada, would “irresponsibility” not be more apt?

Economic and Fiscal Update Implementation Act, 2021  Madam Speaker, in our view, Bill C-8 represents a significant encroachment on provincial tax jurisdictions. This new tax on underused housing infringes on the property taxation jurisdiction. The Bloc Québécois proposed an amendment at the Standing Committee on Finance. We asked that Quebec and the provinces be given the right to opt out, so that the provinces could tell the federal government not to encroach on their areas of jurisdiction.

Economic and Fiscal Update Implementation Act, 2021  Madam Speaker, when I go to my riding, Mirabel, I meet with mayors there. They tell me they want to diversify their revenue sources and are concerned about the future of the federal gas tax fund because the transition is coming. When I chat with municipal administrators, they have no interest in seeing the federal government interfere in their area of taxation.

Economic and Fiscal Update Implementation Act, 2021  Madam Speaker, personally speaking, I have never seen the federal government start to encroach on the jurisdiction of Quebec or the provinces and then express regret and step back. I get the impression that by encroaching on the property tax domain, the government is putting one foot in Quebec's taxation jurisdiction, and the next step will be to dance on the grave of provincial fiscal jurisdictions.

Business of Supply  Mr. Speaker, given the rough week that the member for Winnipeg North has had, I can understand why he is so energetic and impassioned here today. We are calling for a plan and for more predictability with respect to health measures. This will help maintain social cohesion. I would like to hear my colleague's thoughts on the idea of a flexible plan that would enable us to look forward and provide some predictability surrounding the measures.

Business of Supply  Mr. Speaker, I am looking at the work we have to do. The cultural sector is in need of assistance, the employment insurance regime is in need of reform and health transfers need to be paid, yet today we are debating the opposition motion. When the Liberals brought up vaccines during the election campaign, they cast their line.

Economic and Fiscal Update Implementation Act, 2021  Mr. Speaker, the agreement between the Liberals and the NDP is not the only agreement that was negotiated in the dead of night. The 1982 Constitution, which was negotiated in the middle of the night to the detriment of Quebec, clearly states that health is a responsibility of Quebec.

Economic and Fiscal Update Implementation Act, 2021  Mr. Speaker, speaking of degrees, I know my colleague is a graduate of Queen's University and Western University, so I assume he is capable of calculating a marginal tax rate. The Liberals keep talking about their middle‑class tax cuts, but they do not seem to understand that when the tax rate is lowered by 1.5% for the tax bracket for people making just under $90,000, it is the rich who benefit.

Income Tax Act  Mr. Speaker, I thank my colleague for introducing this very interesting bill. I am perhaps one of the few people in the House who really enjoy studying taxation. I want to take a moment during my speech to acknowledge the people of the Sainte-Scholastique sector of Mirabel, who continue to fight to have the Minister of Transport approve the Synergie Mirabel project.

Income Tax Act  Mr. Speaker, this bill is about tax rules for charities, specifically certain dispositions of real estate or private corporation shares. I would like to know if my colleague thinks it would be appropriate at some point to expand the scope of the bill to other types of assets such as those that can be liquidated by estates and that might have appreciated over time.

Business of Supply  Mr. Speaker, my colleague from Winnipeg North knows just how much I enjoy listening to him and, in some respects, he knows that he inspires me, especially when he leads the charge against NDP misinformation. I am going to talk about the tax cut for the middle class that the government made in its first term, because the Liberals do not understand the marginal tax rate.

Business of Supply  Madam Speaker, the last two government members who spoke talked to us about the monetary policy framework and tried to reassure us by telling us that there are still two years of higher inflation ahead before it goes back down to 2%. Let me do the math for my colleague. If we include energy and food, inflation was 6% last year.

Business of Supply  Madam Speaker, as I listen to my Conservative colleagues, something is bugging me. They are saying that their constituents like low gas prices, but the oil companies like high gas prices, because the cost structure of these companies means that they are only profitable when the price of oil goes up.