Louis Villeneuve

“Mr. Speaker, it is a privilege to participate in today’s debate about Bill C-31, the budget 2025 implementation act, no. 2. This debate is very timely, as has already been pointed out in the House today, because budget 2026, as we all know, is only a few days away. Like all Canadians, I am worried about the circumstances in which our country finds itself. We are experiencing a trade war at the hands of what was once our closest ally. We are buffeted by the impact of armed conflicts in which we are happily not engaged, but which affect our lives in many ways, including through the price of goods. In my riding of University—Rosedale in downtown Toronto, people are concerned about the cost of groceries, the availability of housing, the threat of climate change and the accessibility of the social programs they rely on. They are counting on us to do all we can to protect Canada’s sovereignty and to stay true to Canadian values. In this context, as our Prime Minister has said many times, we are focused on the factors we can control. Happily, that list is a long one. There is much we can do to support one another and to build a more self-reliant economy that leaves no one behind. For this reason, I am eager to see what measures the next federal budget contains, and I am confident it will build on the important foundation that was presented a year ago in budget 2025. Passing Bill C‑31 would be a crucial legislative step forward in delivering on the priorities of budget 2025 and our plan to build a stronger, more resilient Canada. Our government is focused on what we can control: strengthening the Canadian economy, expanding our international trade partnerships, managing public finances responsibly and helping Canadians who are feeling the pressure of daily costs. Bill C-31 is a piece of legislation that I have become quite familiar with. As members of the Standing Committee on Finance, my colleagues, some of whom are in the House today, and I were tasked with reviewing and considering this bill at committee. As part of that process, our committee heard from a wide range of stakeholders, many of whom spoke positively about the bill and some of whom offered constructive feedback. I am proud to say that, in response to some of that feedback, as well as what I heard from constituents in my own riding, I was able to advance three amendments to Bill C-31, which were ultimately adopted by the committee. I will come back to those shortly, but I first want to speak to some of the important changes to the tax system that we find in this bill. A robust and efficient tax system is what allows the government to support Canadians, protect the essential services they rely on, and build necessary infrastructure, as well as millions of homes. Bill C-31 will implement key measures outlined in budget 2025 aimed at protecting the integrity and improving the efficiency of Canada’s tax system. Bill C-31 proposes numerous measures aimed at improving tax fairness. It would strengthen anti-avoidance rules to counter the actions of those who attempt to use sophisticated transactions to transfer their assets from one trust to another or to render their tax liabilities uncollectible. It would limit delays in the payment of refundable tax on investment income when corporations use multi-tiered corporate structures with different fiscal year ends. It would also implement the remaining major components of global minimum tax, which is intended to ensure that large multinational businesses pay their fair share, no matter where their profits are earned. However, let us not forget that our tax system does more than just collect money from those who owe it. It is also a mechanism for supporting those who need it most. I want to focus on a key part of the tax changes to Bill C-31 that would support people living on low incomes. That program is the commitment to automatic federal benefits and automatic tax filing found in this bill. An important aspect of tax fairness is ensuring that Canadians have access to all the support measures available to them. We know, for instance, that a disproportionate number of low-income Canadians do not file their taxes. This means that people who most need benefits often do not receive them. Bill C-31 proposes to allow the CRA to file a tax return on behalf of certain eligible individuals with low incomes in simple tax situations who do not owe tax and do not file themselves. Many people with low incomes in our country are missing out on benefits and credit payments because they cannot, for any number of reasons, fill out and submit their annual tax and benefit return. Often, they are unaware the government owes them money. Whether for reasons of literacy, illness, the chaos of life and poverty, or other legitimate priorities, they are not filing their taxes, and therefore, they are not getting money to which they are entitled. Because of this, seniors are losing out on benefits like the Canadian dental care plan. Single parents are not receiving the Canada child benefit to help make ends meet. Young people and workers are going without the Canada groceries and essentials benefit or the Canada workers’ benefit, which could ease their expenses for a week, a month or more. The most important determinant of health is a person’s income. In addition to being a financial policy, this would be a health intervention, an intervention that would benefit 5.5 million Canadians. I am personally very passionate about this opportunity. Indeed, we know that this bill would affect health through a wide range of mechanisms, so before my time concludes, I would like to shift my focus to another such part of the bill, which is the proposed amendments to the Pest Control Products Act. The Pest Control Products Act came out of necessity to protect the health of Canadians and our environment. It is an important piece of legislation that places the regulation of pesticides rightly in the hands of Canada’s Minister of Health. Through Bill C-31, the government seeks to make amendments to the act in order to reduce regularly scheduled reviews of low-risk products where nothing has changed since the last review while maintaining a focus on ensuring regular review of high-risk products or products where our understanding of risk has changed. While the goals of these amendments, such as improved efficiency and better use of limited resources, are laudable, we did hear from stakeholders who wanted us to be even more clear that health and environmental concerns remain the primary focus in the review process. This is why I introduced three amendments at the committee stage, which were ultimately adopted by the committee. These were the amendments: first, inserting language to ensure that, when conducting an assessment of a pest control product, the Minister of Health will apply a scientifically based approach and take into account government policy that prioritizes the precautionary principle; second, inserting language to clarify that subsection 17(1) of the Pest Control Products Act continues to apply, as this section of the act specifies that the minister must initiate a special review of a pesticide where they have reasonable grounds to believe that the health or environmental risks of the product are unacceptable; and third, adding a transparency requirement for the minister to make public any decision not to initiate a re-evaluation of a pest control product and the reasons for that decision within 90 days of the decision being made. I believe, as did my committee colleagues, that these amendments have strengthened an already strong bill. I hope this chamber feels the same way. In conclusion, the world beyond our borders is becoming increasingly uncertain, but Canada is confronting this reality from a position of strength. Bill C-31 would implement key measures from budget 2025 aimed at protecting the integrity of our tax system and making it fairer and more efficient. When we work continuously to improve our public institutions, that builds the public’s trust. I urge all members of Parliament to pass Bill C-31 without delay.”