An Act to amend the Excise Tax Act (mental health services)

Sponsor

Stephen Ellis  Conservative

Introduced as a private member’s bill. (These don’t often become law.)

Status

In committee (House), as of June 19, 2024

Subscribe to a feed (what's a feed?) of speeches and votes in the House related to Bill C-323.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Excise Tax Act in order to exempt psychotherapy and mental health counselling services from the goods and services tax.

Elsewhere

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

Votes

June 19, 2024 Passed 3rd reading and adoption of Bill C-323, An Act to amend the Excise Tax Act (mental health services)
June 19, 2024 Passed Bill C-323, An Act to amend the Excise Tax Act (mental health services) (recommittal to a committee)
Sept. 27, 2023 Passed 2nd reading of Bill C-323, An Act to amend the Excise Tax Act (mental health services)

Excise Tax ActPrivate Members' Business

June 19th, 2024 / 4:25 p.m.
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Conservative

The Deputy Speaker Conservative Chris d'Entremont

The House will now proceed to the taking of the deferred recorded division on the amendment of the member for Cariboo—Prince George to the motion at third reading stage of Bill C-323 under Private Members' Business.

The question is on the amendment.

The House resumed from June 17 consideration of the motion that Bill C-323, An Act to amend the Excise Tax Act (mental health services), be read the third time and passed, and of the amendment.

Excise Tax ActPrivate Members' Business

June 17th, 2024 / 11:30 a.m.
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Conservative

Michelle Ferreri Conservative Peterborough—Kawartha, ON

Mr. Speaker, it is always a wonderful honour to rise in the House of Commons to speak on behalf of the people of Peterborough—Kawartha and, of course, all the people across Canada who feel they do not have a voice.

The bill we are talking about today is a private member's bill put forward by my friend and colleague, the member for Cumberland—Colchester, who is a doctor himself. He has seen the implications across this country of not just a health care crisis in access to primary care but also the consequences resulting from inflation, a cost of living crisis and, really, a downfall of leadership. These things are all connected to our mental health.

The summary of Bill C-323 explains that the bill would amend the Excise Tax Act in order to exempt psychotherapy and mental health counselling services from the goods and services tax. Basically, right now, psychotherapists and mental health counsellors are the only ones who have to charge tax, HST. Members can imagine that, for people who do not have coverage, this extra tax that they have to pay out-of-pocket is a really big deal. When we look at people who cannot afford housing or food, this is impacting their mental health; now they cannot afford access to mental health and counselling services.

My colleague, the member for Cariboo—Prince George, has dedicated a lot of his life's work to mental health. He was key in creating the 988 suicide helpline, a critical piece of legislation. It is very simple to use the helpline for suicide awareness. However, the member also amended the bill before us to include massage therapy, so registered massage therapists would not be excluded from this.

It is interesting that, in Canada today, counselling therapists and psychotherapists are the only regulated mental health service providers that must remit tax on their work. I want to talk about this a bit because, many times, we hear people say that this is not political or partisan. However, every single thing in our lives is politics. There is a great saying: “If you do not want to get involved in politics, politics will do you.” However, we have seen a massive movement in the last nine years, quite frankly, where people would have otherwise said, “I'm not political, and I don't want to do that”, as Canadians are quite friendly, congenial people and do not like confrontation. However, when their lives become miserable and they suffer, they have to stand up, pay attention and get involved, which is what we have seen across this country.

The incidence of mental health issues in our country has drastically increased. All we need to do is go outside and walk the streets. Substance abuse disorder is an illness. There is a reason somebody is using drugs or substances to mask their pain; they cannot manage the feelings, emotions or stress in their life.

Do members know of the shocking stats in Canada? I will read some of these. We have 22 people a day who are dying of overdoses. However, this is not some socio-economic crisis of people who are lower income or something like that. I have people come into my office, moms and dads, whose kids come from loving, beautiful homes, but something happened. There is one story of a young boy in my riding who died of an overdose. His mom came to see me, and we talked about him. She said, “You know, things really changed for him when he started to use marijuana as a teenager.” She said, “The doctor said it to him so perfectly that when he used marijuana, he didn't have the same reaction as someone else, and he was basically allergic to it. Some people can have sugar; some people can't.”

This was really profound to me, but the problem is that almost seven million Canadians do not have access to a doctor. They do not have access to somebody who can explain to them what is going on or give it to them in common terms.

There are kids who are lost right now because of a combination of a whole bunch of factors. When parents are not okay, the kids are not okay. Parents are sitting around the dining room table, and they are stressed about trying to pay for housing, trying to afford groceries and every single thing. We have people who are making more than they have ever made in their life, and they are taxed to death. Now we have another tax coming in. It is a job-killing tax. In a doctor shortage crisis, It is going to pull back doctor retention and recruitment in this country even more. People need doctors to refer them to a specialist, and Canadians do not have access to that. What does that come down to? It comes down to more tax.

This is an article from the Canadian Medical Association. It reads:

Increasing the capital gains inclusion rate for corporations will create another barrier to retaining and recruiting physicians in a time when our health system and the providers within it are already under constant strain....

This not only undermines the well-being of health care professionals, it jeopardizes the stability of our struggling health care system. The risk of already over-stretched physicians leaving the profession or reducing their hours in response to heightened taxation is real.

Dr. Kathleen Ross of the Canadian Medical Association went on to say that “incorporated doctors are unlike other businesses as the corporation is primarily used as a vehicle for retirement savings or parental and sick leaves.” In response to the Minister of Finance's comments about provincial governments, Dr. Ross said, “We do support remunerating physicians according to their expertise”; however, in her view, “pushing the issue onto other governments is not the right approach.” I am talking about that policy because it is all connected.

Right now we have the lowest GDP per capita of any G7 country. That means people have never been poorer. How did that happen? There has been wasteful spending, but taxation used by the government is also a big piece of it. The Liberals and NDP have a coalition. It spends and spends. The government has to make up that money. This may be the hundredth time I will say this, but the government does not have money. It has our money. It has taxpayers' money. I will keep talking about that in the House of Commons. If the government spends too much of it, it has to make it back in revenue.

The current private member's bill is saying that there has been enough taxation. Forty-six per cent of Canadians' paycheques are going toward taxes. That is unbelievable. One has to work until June to pay for the taxes in this country before one actually even starts making any money. This takes away one's motivation to go to work. Then there is this carbon tax in place. Conservatives have been saying for months that the tax should be axed; we know the carbon tax drives up the cost of every single thing in this country. Fuel is being taxed. We need fuel for everything. Farmers grow the food that has to be trucked to the grocery stores. The business owner has to raise their prices to cover those increased costs.

The Liberals and NDP think that the carbon tax is the best thing for the environment, that everything is great and that they are doing a great job. The Parliamentary Budget Officer wrote a report on the economic analysis of the carbon tax; the report revealed that it is costing $30 billion more. That is almost $2,000 per Canadian family. They gagged the PBO. On May 14, the environment minister had his bureaucrat, his deputy minister, write a letter to the PBO, asking him not to release the report.

Conservatives put on the pressure, and the report was released; everything we have said is confirmed. The government is taxing people into a mental health crisis. It is not compassionate. It is not pragmatic. Evil is what it is. It is irresponsible. The most compassionate thing a leader can do is make life affordable and give Canadians the autonomy to make decisions for their lives, to be able to provide for their family, to want to go to work, to have purpose and to feel proud and confident.

This private member's bill is a very simple piece of legislation that removes the tax for psychotherapists, mental health counsellors and massage therapists to ensure that people can access the resources they need. We support it. We ask for the support of the House, and we hope it gets passed and Canadians can afford to live and improve their mental health.

Excise Tax ActPrivate Members' Business

June 17th, 2024 / 11:20 a.m.
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NDP

Gord Johns NDP Courtenay—Alberni, BC

Mr. Speaker, it is an honour and a privilege to rise today to discuss Bill C-323, an act to amend the Excise Tax Act for mental health services. It is great to see the bill come forward. The bill would add psychotherapy and counselling to the list of health care services exempt from point-of-sale taxes, and as members can imagine, New Democrats are very much in support of this.

My colleague from London—Fanshawe tabled Bill C-218, which would also remove GST from psychotherapy services, and the bill is currently outside of the order of precedence. Another of my NDP colleagues tabled a bill for the very same thing in 2017, so we have been fighting for this for years,.

However, I do want to highlight a couple of things. The bill is actually encapsulated in the budget bill, Bill C-69, which the Conservatives who are bringing forward Bill C-323 voted against. It is hypocrisy that the Conservatives are bringing forward a bill that is now in the budget bill. They could support the budget, like we have had to do. We have had to work with the government. There are things that we do not love that the Liberals did not do. I supported the budget and got the firefighter tax credit for volunteer firefighters and search and rescue volunteers doubled. Those are things that we do.

I heard one of my colleagues, the member for Battlefords—Lloydminster, complain that the government stole her bill. Actually, our job in opposition is to bring good ideas to government and have the government see that they are good ideas and then take them. That is the idea. That is a good thing, so today is a good day, when Bill C-323 was encapsulated in Bill C-69, the budget Implementation bill, and it is something, again, that New Democrats have led the charge on.

Regarding the Excise Tax Act, I think back to my predecessors John Duncan, who was an MP in this place for 18 years, and James Lunney, who was an MP for 15 years, both Conservatives, with a total of about 33 years that they sat in this place. They did get one bill passed, and it was actually to change the Excise Tax Act to remove the excise tax on jewellery so people could get their diamonds more cheaply. Those are the people they were fighting for. I cannot even make this stuff up. Therefore it is good to see Conservatives come here today to bring forward legislation that would actually make a difference in people's lives, and not just in the lives of the wealthy and the well-connected.

I will get to the crux of it. We know physical health services are typically included in our universal health care system, or at the very least are exempt from sales taxes. That is critical. We are proud of our universal health care system and we need to do much more. However, mental health care is not included in our health care system. There is a two-tiered health care system in this country right now. We know that Canadians who cannot afford services like therapy and counselling are actually paying taxes on those services.

There should be no tax on health care in this country; it should be covered. It is absolutely absurd to hear about Canadians' having to pay taxes on health care services. We know that they do not have to pay taxes to see an optometrist, a chiropractor or a physiotherapist, so it seems obvious to all of us. Why is it not obvious when it comes to mental health care? Again, it is the stigma; that is why. Mental health is health care and we need to treat it as health care. We need parity in this country when it comes to mental and physical health.

There is a mental health care crisis post-COVID, but actually pre-COVID there was a mental health crisis in this country. Things were exacerbated, as we know, throughout COVID, and now they are exacerbated with the cost of living crisis. A tax exemption would certainly increase access to the services by reducing the costs directly, but it would also help Canadians who cannot afford or can barely afford the services to access care. It might open up a few appointments for them to get a couple of extra sessions that they might not have been able to access before, or maybe they would have less strain on their grocery budget.

However, it is certainly not a complete solution. Lowering the cost would not help those people who still cannot afford it, which is a situation that no Canadian should be in. All health care services, including mental health care, should be available at no cost to Canadians, and as soon as they need them. They should have no-wait support. Again, we are in a mental health crisis, and so many Canadians who cannot afford therapy and counselling services need the support. People are going through their daily lives trying to survive, and they are in serious need of supports.

There should be no barriers in getting them the support if they cannot afford it. Certainly we know that parents often cannot afford it, and children are the most vulnerable. In Ontario, children can wait anywhere from two weeks to two years to get these kinds of supports. That is completely unacceptable when it comes to children.

I am grateful and glad that we could work with the government as New Democrats to get the first federal youth mental health fund launched. It is a $500-million fund over five years. It will make a difference, getting funding out to community-based organizations at no cost to support children and youth. We have to mitigate and identify, and work with youth when it comes to mental health issues as they arise.

When someone's spouse or other family members need help and mental health care is impossible, we know terrible things can happen. We are forcing Canadians to go through their daily life without the care they need, and we need to turn the tide. This can have both an impact not just on people's mental health but also on their physical health, which is directly related, and their work. People can withdraw. As we know, the impact that can have on families and communities has been identified, and some people will even lose their lives. As New Democrats, we will not accept this until there is true parity.

I know yesterday was Father's Day, and I want to wish all my colleagues from across political lines a happy Father's Day. We have been working on Father's Day on the Hill, my colleagues from the Conservative Party, the Liberal Party, and the Bloc. For seven years we have been working on raising awareness for men's mental health on the Hill so men talk about their issues. We also want to encourage men, who are disproportionately at higher risk of death by suicide or of having depression, which leads to even further challenges around substance use-related issues, to seek help.

Something I just want to raise while we are in this debate today is how important it is that we talk to the men in our lives, and to everybody, but obviously the importance of talking to men is something that we always want to highlight around Father's Day.

We know that provinces and territories are spending far too little when it comes to mental health care. Most provinces are spending between 5% and 7% of their health care budget on mental health. In British Columbia, with the new billion-dollar commitment from the Eby government, it will be at close to 9%. That is still not good enough. We know Ontario is even lower; mental health spending is at 3% of its overall health care spending.

Other OECD countries are spending 12% to 14% of their health care budget on mental health. That is where we need to get to at bare minimum, and we know that the new bilateral agreements will increase funding for mental health, which is something that is part of the confidence and supply agreement that we worked with the government on. It is still not enough; we have to go much further.

To get parity between mental and physical health in our country and universal access to health care is one of our core values as new Democrats. It is something we are always going to support. If somebody breaks their leg, they will never have to worry about paying for the medical treatment they need, but if something happens when it comes to their mental health, they also should not have to wait. We know that is not the case in our country today, and that needs to change.

We are going to fight every single day to make sure people do not have to worry that they are going to have to wait when it comes to their mental health, and I can assure members that there is no one in this country who is not touched by a mental health illness, a mental health-related issue or a substance use-related issue, so we are all in this together. We have to demonstrate this when we support legislation and bills like the one before us and when we roll them into the budget implementation act, so we can fast-track getting supports and breaks. However, we have to go much, much further, and as New Democrats, we will fight every single day until there is parity between mental and physical health.

I want to thank my colleague who sponsored the bill following the bill from the New Democratic Party, and I actually want to congratulate him for turning the tide when they look at changing the Excise Tax Act, in reducing taxes not just on diamond jewellery but actually on mental health. I want to congratulate them on taking this step.

Excise Tax ActPrivate Members' Business

June 17th, 2024 / 11:10 a.m.
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Bloc

Louise Chabot Bloc Thérèse-De Blainville, QC

Mr. Speaker, I understand that I was not entitled to display the logo. I apologize.

I was saying that this bill helps highligth the importance of our social services and mental health services. The need for these services can arise at a very young age. In fact, it is not just individual adults who may need such services. Children, youth, parents and families may need them too. I think that COVID-19 exacerbated the tensions that may have already existed in this regard.

The bill's merit lies in the fact that it exempts professional mental health services from the goods and services tax. In other words, patients obtaining these services in the private sector will no longer have to pay the tax, which will make these services more accessible.

I do, however, have doubts as to whether exempting a private sector professional from the tax will make these services more accessible. We all know that the cost of these services in the private sector are onerous and that few people have access to them. That is why it is important to work toward making access to these services virtually universal in the public sector. In Quebec, work is under way to do precisely that.

There is also the matter of the definitions. What is psychotherapy? If we define it in simple terms, it is the psychological treatment of a person. What is mental health counselling? That is less clear, in our eyes. For example, psychological treatment services for individuals in Quebec are regulated by professional associations. We call these services “reserved”. There is a reserved title for those practising such professions. Things are less clear with mental health counselling, however. What type of profession are we talking about here?

The Ordre des psychologues du Québec cautioned us about mental health counselling, because that can be pretty much anything. There is little in the way of training, and it is not regulated. If mental health counselling is not better defined, we are not certain that this legislation will strengthen what we are trying to strengthen, which is why we were so interested in studying this bill in committee. As it turned out, though, it was not possible to study it in committee.

This bill should have been studied in the Standing Committee on Finance, but because of economic omnibus bills, such as Bill C-59 or the current Bill C-69, which deals with the budget, the usual 60-day deadline for committee study, after referral of a private member's bill, was not met. Despite a request for an extension, this bill could not be studied.

That is quite troubling. It makes us think about the process of studying bills. We should ensure that a bill passed at second reading in the House also passes at the committee stage. Had that happened, we would have heard from experts and witnesses who could have better defined what the bill seeks to do, especially in terms of psychotherapy and mental health counselling services. That would have been important.

Aside from Quebec, I do not know how mental health services are regulated in the Canadian provinces. What are the definitions for the provinces? Are these regulated professions, or do those professionals have the authority to provide psychotherapy services? In any case, the committee process would have been very important.

Since we were not able to study it in committee, we are now here in the House to pass this bill. The Bloc Québécois nevertheless supports it. We know there is currently a certain inequity in terms of the excise tax exemption. We know it applies to doctors and psychologists. It should apply just as much to these mental health professionals─ and I say “professionals” because, for us, that is important─at least when we see the growing number of services in this sector.

I have to say that when it comes to mental health, Quebec was a pioneer in terms of psychotherapy legislation. This also inspired several provinces. We recently saw that the Quebec plan d’action interministériel en santé mentale 2022‑2026 outlined a framework for mental health by focusing on seven specific areas, namely, the promotion of mental health and prevention of mental health problems, services to prevent and respond to crisis situations and actions aimed at youth, their families and their loved ones, in particular.

I do not have the time to list them all, but want to say that mental health is a priority for our social services, which, as we know, have a very strong role and presence in our society. That is also why, with the modernization of legislation on professions, the Ordre des psychologues du Québec has been entrusted to deliver licences to practise to other professionals such as school counsellors and psychoeducators, as well as nurses.

If we had had time to study Bill C‑323 at committee, we would have been able to add other types of professionals to the list. That was not possible, so we have to leave it at that. I would remind the House that the definition of “mental health counselling” really needs to be clarified to ensure that we have regulated services by professionals, which is the case in Quebec.

As I said at the beginning, I will close by saying that it is all well and good to address inequity when it comes to the GST, but that is not going to guarantee universal access, which is what people really want when it comes to the services provided by mental health workers and professionals. That will take a major investment in our public services, because Quebec's education sector, its health and social services sector and its community organizations do require significant funding.

The problem is, the federal government is going to fix things by removing a tax while it continues to chronically underfund our health and social services. If the private sector is given a bigger role in our system, which I find unacceptable, I think we really need to ask ourselves how much the federal government needs to invest in health and social services to enable Quebec and the provinces to strengthen their public systems.

Excise Tax ActPrivate Members' Business

June 17th, 2024 / 11:10 a.m.
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Bloc

Louise Chabot Bloc Thérèse-De Blainville, QC

Mr. Speaker, we are dealing with Bill C‑323, which basically seeks to amend the Excise Tax Act.

We know that, in a schedule, this act provides tax exempt status for various health care products and services offered by private practitioners. This includes optometry, naturopathy, acupuncture and midwifery services. These services are currently exempt from the goods and services tax. The bill seeks to add psychotherapy and mental health counselling services to this list of services that are exempt from the goods and services tax.

This bill at least highlights the importance of mental health and the important work to be done in this area to ensure that all—

Excise Tax ActPrivate Members' Business

June 17th, 2024 / 11:05 a.m.
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Liberal

Judy Sgro Liberal Humber River—Black Creek, ON

Mr. Speaker, I am very happy to have the opportunity to take part in the debate at third reading of Bill C-323, an act to amend the Excise Tax Act on mental health services. As we all know, this bill would exempt supplies of psychotherapy and mental health counselling services from the goods and services tax and the harmonized sales tax, or the GST/HST, something which we already support.

In fact, we proposed our own legislation, Bill C-59, which, alongside other affordability measures, would achieve the very same goal of making counselling services more accessible.

We welcome and applaud any initiative that helps make mental health supports more affordable for Canadians, but Bill C-59 was introduced on November 30, 2023, seven months ago. If the Conservatives truly cared about making life more affordable for Canadians and offering support to those seeking psychotherapy and counselling and therapy services, they would have easily supported Bill C-59. Instead, the obstruction and delay tactics have delayed that critical bill, subjecting Canadians to paying the GST/HST on these services for an additional seven months.

I look forward to discussing this impactful legislation, as well as our government's ongoing work to support the mental health and well-being of Canadians and help save lives.

Our government's economic plan is about building a strong economy, one that works for everyone, and Bill C-59 would deliver critical pieces of the 2023 fall economic statement, so we can make life more affordable, build more homes and create good jobs from coast to coast to coast.

A key pillar of this plan is ensuring that Canadians have the mental support they need to thrive and to build a better life for themselves and their family, which is why Bill C-59 also proposes to exempt professional services rendered by psychotherapists and counselling therapists from the GST/HST.

How will this work? Services that assist individuals in coping with an illness or a disorder will be exempt from the GST/HST in a province if it is provided by a person who practises the profession of psychotherapy or counselling therapy and is licenced to practise in that province. Similarly, if a province has no such licensing requirements, psychotherapy and counselling therapy services will also be exempt from the GST/HST model in that province if the services are provided by a person who has the qualifications equivalent to those necessary to be so licensed in another province. Straightforwardly, this measure will change and, quite frankly, save lives.

Bill C-323 was passed unanimously at second reading, and has the support of the House, which recognizes the importance we all place on mental health. The provisions included in Bill C-59 would improve on the already interesting proposals put forward by the hon. member for Cumberland—Colchester.

Notably, Bill C-323's proposal raises concerns as far as “mental health counselling” is not a defined term in some provincial regulations. As a result, if that term were added to the GST/HST definition of “practitioner” for GST/HST purposes, which is what Bill C-323 proposes, it is not clear which mental health counsellors, or even any of them, would actually meet the requirement to be licensed or certified to practise in this profession. This could result in the amendment having no practical effect, and mental health counsellors may continue to be required to collect the GST/HST on a supply of mental health counselling services.

To address this risk, the references to “mental health counselling” and “mental health counselling services” would have to be replaced by “counselling therapy” and “counselling therapy services”, such that the amended text of Bill C-323 would be identical to the text in Bill C-59. In addition, Bill C-59 is likely to provide real tax relief to individuals with mental health issues sooner than the measure under Bill C-323.

Even if Bill C-323 were to receive royal assent before Bill C-59, the relief under Bill C-59 would begin to apply before the relief measures under Bill C-323, as the measures in Bill C-323 would only apply six months after the date on which it receives royal assent.

That said, I would like to acknowledge and thank my hon. colleague for this important work and for giving us all an opportunity to talk about mental health services that are necessary. Together, we are making steps in the right direction when it comes to breaking down the barriers to mental health care still faced by so many Canadians.

This brings me to our government's achievements and the focus we have put on mental health supports.

Since announcing our historic $200-billion health care plan last year, we have reached agreements with all provinces and territories to strengthen Canada's universal public health care system, including funding for mental health care. These agreements are delivering $25 billion in new funding to provinces and territories over the next decade to improve health care for all Canadians.

We are also investing $2.4 billion to help provinces and territories bolster mental health and substance use services, so help gets to those who need it quickly and effectively. Last fall, we improved access to suicide prevention supports by launching the 988 suicide crisis helpline, which was advanced by my colleague across the way. It is available to Canadians wherever and whenever it is needed, and I am glad that has been done.

More recently, as part of our plan to ensure fairness for every generation, budget 2024 proposed a suite of new investments aimed at improving mental health care for Canadians, including the creation of a new youth mental health fund, which will support community health organizations that provide mental health care to young Canadians. We will also equip those organizations with the tools and resources they need to refer youth to other mental health services in their communities. When we invest in our youth and their mental health, we also invest in helping them reach their full potential. That is so needed at a time when millennials and gen Z feel as if the cards are stacked against them.

Budget 2024 also includes supports that provide continued access to mental health services for indigenous people, including approaches to mental health that are culturally appropriate for first nations, Inuit and Métis.

These transformational investments build on the significant actions that the federal government has taken over the past years to expand access to community-based mental health and addiction services for all Canadians. This includes investing $359 million over five years in support of the renewed Canadian drug and substance strategy, which is now guiding our government's work to save lives and protect the health and safety of Canadians.

It includes providing $5 billion over 10 years to provinces and territories, as announced in budget 2017, for mental health and addiction services. It includes providing $14.25 million in annual funding to the Mental Health Commission of Canada to advance mental health in the priority areas of suicide prevention, mental health and substance abuse, engagement with Canadians and population-based initiatives.

It also includes supporting the mental health promotion innovation fund with another $5 million in additional funding to support the delivery of innovative community-based programs in mental health promotion for infants, children, youth and their caregivers, as well as funding to support priority groups susceptible to mental health inequities, like LGBTQ2+ members, and newcomers and refugees.

We are doing all of this because we know that a strong and effective public health care system is essential to the well-being of Canadians and because we know there is simply no health without mental health.

The House resumed from June 7 consideration of the motion that Bill C-323, An Act to amend the Excise Tax Act (mental health services), be read the third time and passed, and of the amendment.

Excise Tax ActPrivate Members' Business

June 7th, 2024 / 2:25 p.m.
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Conservative

Todd Doherty Conservative Cariboo—Prince George, BC

Mr. Speaker, I am pleased to rise and speak to my hon. colleague from Cumberland—Colchester's bill, Bill C-323. In truth, I wish I had another hour to speak to this because I do not believe that we do it justice when we talk a bit about this every so often. However, I will agree with our hon. colleague from Winnipeg North that we have taken significant steps toward combatting mental health and mental illness in our country. Sadly, there are still far too many barriers for those struggling or suffering silently in the shadows.

It has been said before, and I will say it again. As I sat here today and listened to our hon. colleague talk, I reflected on just how many people we have lost to suicide in my family alone or in the House. The House has even been affected by suicide. In the last debate, I thought about young Carson Cleland, who was 12 years of age, in my riding of Cariboo—Prince George. It was 12 hours after the first point of contact with an online predator that he took his own life. I think about my best friend when I was 14. His death has fuelled me, at every step of the way, to do whatever we can so that families do not have the same experience.

That is why I championed and pushed for Canada to adopt 988, a simple three-digit suicide hotline that is available 24 hours a day, seven days a week. Six months after being launched, over 200,000 Canadians have accessed it, either by call or by text. In April alone, 25,000 Canadians have either called or texted 988. It speaks to the fact that we are failing Canadians when it comes to mental health and mental illness. We need to do more. It is not enough just to talk about it. We need to do whatever we can to remove any barriers for those seeking help.

Eleven Canadians die by suicide each and every day. If that statistic is not staggering enough, a further 200 Canadians will attempt suicide each and every day. That is 73,000 Canadians. I get emotional when I talk about it because I believe that we can do more. Treatment for mental health and mental illness is not one-size-fits-all. There has been some great debate in the House today, whether with this reading or with previous readings of this bill, we need to do more, and a great first step, with respect to Canadians seeking treatment, would be to remove the GST and the HST. Passing Bill C-323 would be a great first step in helping reduce the cost of mental health services.

I could stand up here forever and talk about this, but sadly, my time is being cut short. With that, I would be remiss if I did not mention massage therapy, which poses a significant cost for the average Canadian. It has been proven to have incredibly beneficial impacts on Canadians' mental health.

Therefore, I move:

That Bill C-323, An Act to amend the Excise Tax Act (mental health services), be not now read a third time but be referred back to the Standing Committee on Finance for the purpose of reconsidering Clause 1 with the view to amend the clause so as to include massage therapy among the health services to be exempt from the Goods and Services Tax, and the Committee be invited to consider reporting the bill back to the House within 15 sitting days following the adoption of this order.

Excise Tax ActPrivate Members' Business

June 7th, 2024 / 2:05 p.m.
See context

Bloc

Xavier Barsalou-Duval Bloc Pierre-Boucher—Les Patriotes—Verchères, QC

Mr. Speaker, I would first like to commend the member for Cumberland—Colchester on his bill. I had the chance to mention this earlier, but I think that mental health is an important issue. It is something we do not talk about enough. It is often taboo. The purpose of this bill is to give a little help to those who use mental health services by removing the goods and services tax from these services. This will help them out budget-wise. Some are in a good financial positions, but there are others whose finances are very tight.

What is more, there is an injustice here. I will share a few examples. There is a long list of professionals who offer services that are tax-free: optometrists, chiropractors, physiotherapists, podiatrists, osteopaths, audiologists, speech language pathologists, occupational therapists, psychologists, midwives, dieticians, acupuncturists and naturopaths. However, a psychoeducator or a sexologist has to charge tax. That is discrimination.

That is also problematic because we know that the pandemic and other things have put a major strain on people's mental health. In a way, society has grown or has at least become more aware of the fact that mental health is sometimes fragile. It is obvious that, when people are put in lockdown, they miss having social interaction, and that can impact their mental health, which can trigger issues.

The situation has not necessarily improved since the pandemic. There has been inflation and rising interest rates. That means that households are really struggling financially, which can also have an impact on everything else. Traditional services, such as those of a psychologist, are already tax-free, but the others are not.

However, there is a shortage of psychologists and professionals offering mental health services. We cannot rely solely on psychologists, who are overworked. There are other professionals who can meet these needs. There are social workers, psychoeducators and sexologists who can help. Why not enable these professionals to receive the same benefits as the others, given that they provide the same services?

I would also like to point out that Bill C‑323, which we are debating at the moment, is interesting, even if, at the end of the day, we may not get to vote on it. It does, however, deserve credit for having triggered a debate. In a way, the bill forced the government to realize that this is a problem. The government included it in its economic update, in Bill C‑59 , which is currently being studied by the Senate. Since it is being studied by the Senate, we can assume that there is a good chance that it will be passed. Since Bill C‑59 is likely to pass, Bill C‑323 will lapse.

In any case, I took the initiative yesterday to submit an amendment to the Clerk's office. Unfortunately, it will not be voted on. The purpose of my amendment was to add a clarification to Bill C‑323. Let me explain. The amendment would have clarified that guidance counsellors, psychoeducators, criminologists, sexologists and couples and family therapists would indeed be included among the professions covered by this bill.

I submitted this amendment because the bill, which the government copied word for word, is vague. If we examine the exact words used in the bill, we see that psychotherapy and mental health counselling are the proposed additions. Since these are not professions per se, but services, we do not know how will this ultimately be interpreted by the people responsible for enforcing the legislation. In parliamentary committee, my colleague from Joliette asked certain officials some questions. He asked how Bill C‑323 would work in practical terms. However, this was more in the context of the study of Bill C‑59.

I say this because Bill C-323 has been pushed through somewhat quickly, since it was Bill C-59 that was studied in committee. The response was that those professions would be considered. In theory, they should therefore be among the professions that will be exempt, especially since they are already eligible for the tax credit in Quebec. Not only are they eligible for the tax credit in Quebec, but they are also regulated professions.

Psychoeducation, unlike psychology, is not aimed at making a diagnosis. Other people can practise it, including guidance counsellors, criminologists, occupational therapists, nurses, psychoeducators, sexologists and social workers. These are all people who can practise psychoeducation if they have received the necessary training, completed the internships and hold a licence from the Ordre des psychologues du Québec. This involves roughly 765 hours of university courses, 600 hours of practical training and a master's degree in mental health. Not just anyone can practise this. These are serious people who have completed the necessary studies. They are professionals who are fully qualified to do this work.

To us, there was still some uncertainty. The fact that a public servant tells us that they should be covered is not a strong guarantee. What is more, some psychoeducators contacted us to say that the Parliamentary Budget Officer's analysis of the changes to the excise tax used occupation code 621330, “Offices of mental health practitioners”. It would seem that is not exactly the same code that psychoeducators use. Since it is not the same code, the psychoeducators wondered if that meant they would be excluded, since the Parliamentary Budget Officer's analysis did not specifically talk about their profession. Is there a mistake here? I would like to know.

We wanted to be sure that these people did not slip through the cracks. We wanted to be sure that everyone was covered, that everyone could benefit from not having to charge these taxes for services that are essential, that people need. I proposed the amendment, but unfortunately it was deemed out of order. I am not necessarily discouraged. I am disappointed, obviously, but I do hope that at the end of the day, the interpretation will go our way. If we could have at least ended the uncertainty, that would have already been something.

That is why I wanted to point it out in my speech today. I think it is important for every profession where people do serious, professional work to be recognized. I understand that psychoeducation and sexology are two professions that are not as common in English Canada as they are in Quebec. That is because Quebec is ahead of the curve. Quebec launched the first such programs and also ensured that the profession is regulated, which is not necessarily the case in the rest of Canada.

I recognize that it can sometimes create legal issues when a legal framework is set up at the federal level but will not be exactly the same in Quebec. Credits and subsidies will be recognized but will not be eligible in Quebec. In fact, if there is one reason why we would like Quebec to be independent, it is so that there are no more problems, no more being penalized by the federal government every time Quebec innovates. We know our stuff. There are many other areas where Quebec is at the forefront and ahead of the curve in Canada. Just think of child care. Quebec is at the forefront of all sorts of issues compared to Canada. Unfortunately, we are still being somewhat held back by the federal government.

All that being said, I want to once again commend the work of the member for Cumberland—Colchester and the work of all members of the House. Everyone seems to have realized how important it is to support mental health care.

In closing, I would like to add that the federal government's approach is predatory. We know that the federal government likes to give lectures and to tell Quebec how to manage its jurisdictions, but we also know that it is making cuts to health care funding. One of the consequences of those cuts is that Quebec sometimes does not have the money to hire the staff it needs to provide the services that people need. I hope that the federal government will hear that. I hope that, one day, the federal government will finally listen to the needs of Quebec and increase health transfers, at least before Quebec becomes independent. I especially hope that, when it comes time to implement Bill C‑59 or Bill C‑323, if it is passed, the federal government will have listened to the opinions of professionals in Quebec and will understand the reality in Quebec, which can be a bit different from the reality in the rest of Canada, so that these professionals will not be penalized compared to other professionals and so that they can provide quality services to Quebeckers.

Excise Tax ActPrivate Members' Business

June 7th, 2024 / 1:55 p.m.
See context

Winnipeg North Manitoba

Liberal

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

Mr. Speaker, I want to approach this bill in a couple of ways.

First, to deal specifically with Bill C-323 and the issue of mental health, and to pick up on the point I put forward to the member in the form of a question. Over the years, we have seen a substantial change in attitude towards the issue of mental health.

Back in late 1980s, I can recall a wonderful doctor. He was my favourite doctor. Every so often I talk to him, and I still call him my favourite doctor. Dr. Gulzar Cheema was a health care critic back in the day, in the late 1980s. I would like to think that he was one of the pioneers in trying to raise the importance of mental health. He worked very closely with Sharon Carstairs, the leader of the Liberal Party at the time, where there was a great deal of emphasis on this.

One thing that he had advocated for was the need to recognize mental health to the degree that the province should actually establish a mental health department. That was to amplify just how important mental health is to our health care system. He went on to run as an MLA in British Columbia and was elected. That is where the first mental health department was actually established, from what I understand. I could be corrected on that, but I believe it was one of them, if not the first one at the provincial level.

Fast forward to today, and we have a government that has recognized the importance of mental health, from a department perspective. The member made reference to a substantial commitment of literally hundreds of millions, going into billions, of dollars that, as a government, we have not only talked about but also put into place. We are talking about somewhere in the neighbourhood of $5 billion over a set period of time to encourage provinces to look at ways in which we could ultimately see better mental health care services.

In fact, the creation of the youth mental health fund can be found in the most recent federal budget. It is substantial fund of money, somewhere in the neighbourhood of approximately $500 million. Again, it is there to support young people and organizations and to assist in dealing with the important issue of mental health.

The budgetary measure, a way in which we can contribute to mental health, is something we have been very aggressive on. I have often made reference to the $200-billion investment in health care that we have announced for the next 10 years. When we break down the investment, a considerable percentage of that is going to go towards the issue of mental health, either directly or indirectly. I believe that speaks volumes in terms of the way the national government can ensure that we have some form of standards and can encourage all the different provinces and territories, in our own way, to see more delivery of mental health care services.

It is one thing that I think distinguishes us from the Bloc and the Conservative Party. They do not see the benefits of the national party playing a stronger role in health care, in terms of the Canada Health Act and the type of programming we can put in place. It would ensure that, no matter where Canadians live, whether it is in British Columbia, Manitoba, Nova Scotia or anywhere in between, or up north in the Yukon, there would be programs throughout our different communities. That is really important.

It is one of the differences between the political parties here today.

When we think of Bill C-323, we think of psychotherapy and mental health counselling, and the fine work these people perform day in and day out in addressing such an important issue. We need to provide direct support to them and one of the ways we can do that is by exempting them from having to pay GST and HST.

I am grateful that the member recognized that and brought it forward in the form of a private member's bill, even though, as the member made reference to, it was incorporated into the fall economic statement. I am not going to get into what came first, the chicken versus the egg, in regard to this issue. However, I can say both sides agree that it is the right thing to do.

To that end, I am grateful because we do know that one of two things will happen. Either Bill C-59 will pass, and the psychotherapy and mental health counselling exemption for the GST and HST will take place, or the member across the way and I will be knocking on doors, because Bill C-59 is a confidence vote. That means it will be passing.

In that sense, it is a good thing. It is only a question of time. We might differ a bit in terms of the timing because there are a number of initiatives within Bill C-59, and if we dig a bit deeper than just the number of the bill, it is the fall economic statement. That is a piece of legislation that we were hoping to pass long ago.

One of the problems with having a substantive legislative agenda, as we do as a government in trying to support Canadians, is that time is a scarce commodity on the floor of the House. As a result, we are not necessarily able to pass as much legislation as we would like in the limited amount of time we have. It does not take too much to throw things off, unfortunately. Hopefully, Bill C-59 will pass relatively shortly through the Senate. When that happens, the psychotherapy and mental health counselling exemption will take effect. I think members on all sides of the House would recognize that as a good thing. No one owns a good idea. Let us just appreciate it for what it is worth.

There was another area I wanted to make reference to, and I wanted to talk about it in the spirit of what has been proposed. The government, along with the opposition, have been also talking about the 988 suicide crisis line. It has been an initiative that both the official opposition and the government have been very supportive of. As a result, we now have that suicide crisis line in place. I think by having that 988 number today, it does make a very positive impact, both directly and indirectly. The primary purpose for having the line is for those who will be using it, and that is stating the obvious. There is also a great deal of benefit because it raises the importance of mental health issues.

That is where I will do the full circle in terms of my comments today on the legislation that we are talking about. Mental health is a part of good health. It is not just being in a hospital with a broken arm. Mental and physical health are equally important.

Excise Tax ActPrivate Members' Business

June 7th, 2024 / 1:30 p.m.
See context

Conservative

Stephen Ellis Conservative Cumberland—Colchester, NS

moved that Bill C-323, An Act to amend the Excise Tax Act (mental health services), be read the third time and passed.

Mr. Speaker, whenever we have an opportunity to bring a private member's bill to this House, it is an important and exciting day. I know some of my colleagues on both sides, or at least over here, have had the opportunity to do that, and some of them even successfully, which is a great feeling, especially when private members' bills speak on behalf of the people who asked us to do this work on their behalf. It is a significant opportunity that can have a very personal meaning attached to it.

Bill C-323, as you, Mr. Speaker, have spoken about, has had a bit of a tumultuous course in this House, even having been adopted in the fall economic statement, in some form at least. Many would suggest that it should be taken as a great compliment that the NDP-Liberal government would see the wisdom of things that we do on this side of the House, which happens very rarely, I would suggest. We should be happy that it happened. Since it is Friday, we will just be happy that it happened, nonetheless.

The original form of Bill C-323 recognized that psychotherapy and mental health counselling services are not exempt from GST and/or HST, thereby making it significantly more expensive when Canadians have to pay out of pocket for those things. If we do the math associated with it, depending on where one lives, removing those services from GST or HST could mean that every seventh or eighth session would, in essence, be free, although we know nothing is free. Certainly on this side of the House, we get concerned with the use of the word “free”.

That being said, one significant type of therapy that was omitted originally was registered massage therapy services. When we look at how people recover from their mental health stress, distress and illnesses, we do know that registered massage therapy services can be a significant part of that. Many people choose to use registered massage therapy services on a regular basis as maybe a health maintenance type of program. Of course, many people choose to use it with injury and other illness as part of their ongoing self-care regimen. When we look at the utility of registered massage therapy services, I would suggest that adding it to this private member's bill would make perfect sense with the way it dovetails with self-care that Canadians so desire.

I know that I have talked a bit about this before, but it is worth repeating. Mental health difficulties and, indeed, perhaps even the crisis that exists in Canada are ongoing. In a more cumulative sense, we know that after age 40, one in two Canadians will have had a mental health diagnosis during their lifetime. Those fortunate enough to have someone sitting beside them can look at that and understand how significant that really is, when we realize it is every other person in Canada at the current time.

I will try not to irritate the NDP-Liberal government too much, because I do want it to pass this bill, but I cannot not say that I am incredibly disappointed with its announcement of the $4.5-billion Canada mental health transfer, which has never been allocated. I know that the folks on the other side of the House will say that they have allocated it in a different way, and this and that. I am not entirely convinced of that. I would like to see the numbers and understand where the $4.5 billion is.

That being said, I am not trying to be irritating to the NDP-Liberal government, but it is a bit of a cruel trick to say to Canadians that this country values mental health treatment and support for people who suffer with mental illness. The NDP-Liberal government effectively said, “We will transfer $4.5 billion to provinces to help strengthen mental health treatment and diagnosis”, and then, of course, it did not happen. That is the proverbial rug being pulled out from under people, and it is a sad day when that happens. It was a big announcement, but it just did not happen; that is the way it went.

To further underscore the severity of mental illness in this country, we know from studies being done that the cost to the economy of our great nation is about $51 billion every year in lost productivity, direct health care costs and mental health quality-of-life issues for people who suffer from mental illness. It is not insignificant; even though we talk in the House easily about billions of dollars, $51 billion is a heck of a lot of money. How do we put a price on individual suffering and the angst and distress that it causes?

I think one of the things that has been done reasonably well in our great country is the ability now that people have to understand that, first, mental health issues are incredibly common, and also, second, that it is important that we have the courage and the ability to speak out about them. Certainly initiatives like the Bell Let's Talk Day have been important. I will also give a shout-out to Kids Help Phone because I think it has done incredible work.

There is also the advocacy work of my colleague, the member for Cariboo—Prince George, with respect to the 988 suicide prevention hotline. I am absolutely thrilled to tell members that he will speak to Bill C-323 later. His passion and his compassion for Canadians always come through in everything that he says. When he speaks, it really comes from the heart, which has a significant amount of meaning for me. I am happy to call him a friend and a colleague.

In that vein, we do know, sadly, that 11 Canadians die every day by suicide. It goes without saying, of course, that is 11 Canadians too many. When we think about it deeply as an individual, we begin to think how bad must things be in a person's life that they think their only option is to take their own life, that things are that incredibly difficult and that there is no future they can possibly see. However, certainly if they have the opportunity to realize there is a 988 number, and they think, “Hey, I can reach out to this number and have someone answer me”, then we know the likelihood is hopeful that they may see a different picture when they are finished with some talk therapy, as we might say.

However, accessing talk therapy, accessing help from a therapist of whatever kind one may choose, has become exceedingly difficult in this country. We know that it has become more and more difficult because Canadians do not have access to primary care. Seven million Canadians do not have access to primary care in this country. Why is that important? It is important because the majority of the way we access care in this country is by having a primary care provider. If they are unable to meet someone's service needs themself, they will reach out on their behalf and help find someone who can.

Even in the town of Truro, Nova Scotia, where I live and where I was a family physician for many years, when people finally make the decision to present themselves to me, for example, as a former family physician, and have made the decision that they need to get some help, they do not want to wait months or weeks to get that help.

I know that they have struggled with that decision, often over many weeks and months, and that when they finally make that decision, it is important that they get help in a timely fashion. Sadly, at the current time, the timely help that Canadians need is just not available to them, and we need to be more responsive, as a country, to Canadians who need mental health care. This is not just for financial reasons but, most important, for the mental health quality of life that Canadians want to experience, and for their inclusion in and enjoyment of society.

We also have to talk a bit about the opioid crisis when we were talking about mental health in this country. People with a mental health diagnosis are twice as likely to suffer with substance use disorder and misuse of substances as well. We all know in the House that this is a crisis in this great country. I am not going to stand here to say that we do not, perhaps, disagree on how it is being treated. However, it is important that Canadians understand that we all would agree, and certainly I do not think I will get much push-back from my colleagues, that there is a crisis with respect to opioid use in this country. We also know that incredibly, sadly and disappointingly, 22 Canadians are dying every day from opioid overdoses.

As I said, we may differ on how this should be tackled. That being said, we do know that resources need to be given to help with things such as prevention. How do we help ensure that future generations of Canadians do not suffer with substance use disorder the way that we are seeing in our country now? We still also believe in this country that there needs to be disruption of those who deal drugs and profit from the suffering of others. That has to be an important part of it and, of course, recovery has to be a part of it, as well as what quality, meaningful recovery looks like. We can argue about that, but we need to make progress with respect to recovery in this country, especially for those who want to choose to attend recovery programs, get their lives back in a meaningful fashion and mend those relationships that have become very difficult to mend.

People need vocational training. They need housing. They need support. We all know that, and it does not matter from which side of the House one is arguing that point. This is a huge problem. In spite of the fact that we know there are differences in how we want to approach it, we have seen compassionate testimony on the health committee. I know, by virtue of the fact that all of us agreed to extend the study on opioids in Canada, that we know that this is a significant problem for many Canadians.

Therefore, we turn our attention to unmet mental health needs. A third of Canadians have unmet mental health needs. That is a significant number of people, and we know that currently 20% of Canadians are suffering with mental health issues. When we do the math, based on 40 million Canadians, that is quite simply eight million Canadians. This is a significant problem in our country, and we need to devote some resources to fixing that problem.

Bill C-323 is not a cure-all. It is not a panacea. It does not mean that, if passed in the House, suddenly all of the mental health issues are going to be gone for Canadians. Boy, I wish I had that opportunity.

For people who are seeking help and are paying out of their pocket, Bill C-323 would help. The bill would mean that, as a country, we would not charge them GST and HST on psychotherapy, counselling therapy and registered massage therapy services. If the House sees fit to, hopefully, pass the amendment and ensure that this bill is significantly different, it would be sent to the finance committee, since it deals with taxes and not to the health committee. The health committee does not want us to deal with money there, but just other important health-related issues.

I will leave it at that. Hopefully, Canadians now have a good understanding of the compassion and concern that we on this side of the House, shared with our NDP and Liberal colleagues, have for Canadians who are suffering out there, and that we see fit to help alleviate that suffering in some way, shape or form, today, here in the House.

Excise Tax ActPrivate Members' Business

June 7th, 2024 / 1:30 p.m.
See context

Conservative

The Deputy Speaker Conservative Chris d'Entremont

The Chair wishes to draw the attention of the House to a particular situation concerning Bill C-323, an act to amend the Excise Tax Act regading mental health services, standing in the name of the hon. member for Cumberland—Colchester.

The bill was previously the subject of a ruling on December 12, 2023. The Chair addressed the similarity between Bill C-323 and Bill C-59, an act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023, and certain provisions of the budget tabled in Parliament on March 28, 2023.

Both bills would amend sections 1 and 7 of part II of schedule V of the Excise Tax Act in order to exempt psychotherapy from GST, along with “mental health counselling services” in the case of Bill C-323 and “counselling therapy services” in the case of Bill C-59.

As explained in a ruling regarding Bill C-250 of May 11, 2022, which can be found on page 5123 of the debates:

The House should not face a situation where the same question can be cited twice within the same session, unless the House's intention is to rescind or revoke the decision.

Government and private members' bills belong to different categories of items and are governed by different sets of rules and precedents. Standing Order 94(1) provides the Speaker with the authority to “make all arrangements necessary to ensure the orderly conduct of Private Members' Business”.

The House passed Bill C‑59 at third reading and sent it to the Senate on May 28, 2024. To comply with the principle that the House should not face a situation where the same question can be cited twice within the same session, the Chair may not put the question on the motion for third reading of Bill C‑323 unless, of course, the House takes other measures to substantially amend the bill before that stage is reached.

For now, the Chair will give the House the opportunity to do so and allow the member for Cumberland—Colchester to move the motion for third reading of Bill C-323.

If no changes are made to Bill C‑323, the Chair will delay the vote on the bill at third reading until the process surrounding Bill C‑59 has been completed by the Senate. If Bill C‑59 is passed by the Senate and Bill C‑323 is still in its current form when the time comes for the question to be put on the motion for third reading, the House will not be able to vote on it.

The House proceeded to the consideration of Bill C-323, An Act to amend the Excise Tax Act (mental health services), as reported (without amendment) from the committee.

Fall Economic Statement Implementation Act, 2023Government Orders

May 22nd, 2024 / 9:15 p.m.
See context

Bloc

Alexis Brunelle-Duceppe Bloc Lac-Saint-Jean, QC

Madam Speaker, I am pleased to be here this evening to finally give this speech, which I have been looking forward to doing for quite some time. I would like to start by saying that there are some good measures in Bill C‑59. As everyone knows, this is an omnibus bill. It would have been terrible to not have anything to sink our teeth into. Of these good measures, I have identified a few that I think are worth highlighting in the House.

First, Bill C‑59 seeks to make it more difficult to use tax havens by cracking down on two schemes. The Bloc Québécois has wanted to crack down on tax havens for a long time. It is not perfect, but the government is nevertheless tackling two schemes, specifically interest deductibility between subsidiaries and hybrid mismatch arrangements. This measure was recommended by the OECD working group on tax evasion.

One of the schemes involving tax havens is the creation of financing subsidiaries. Simply put, the primary function of a subsidiary in a tax haven is to lend to the Canadian parent company. The interest paid by the Canadian company is thus diverted to a tax haven where it is essentially not taxed. That is the loophole that Bill C‑59 aims to close. This is a good measure. As for the implementation of rules on hybrid mismatch arrangements, this is consistent with the OECD and the Group of Twenty base erosion and profit shifting project recommendations regarding cross-border tax avoidance structures.

This bill also picks up on the idea of Bill C-323, an act to amend the Excise Tax Act regarding mental health services, which was sponsored by my colleague from Cumberland—Colchester and passed unanimously at second reading. The Bloc Québécois supports that bill. Quebec is a pioneer in psychotherapy legislation and has inspired several provinces, like Ontario, to regulate psychotherapy. Anyone who wishes to offer psychotherapy services in Quebec and who is not a doctor or psychologist must obtain a licence from the Ordre des psychologues du Québec. However, the different tax treatment afforded to the various professional associations is unfair. For doctors and psychologists, psychotherapy falls within their scope of practice and is therefore not taxable, but all other categories of professionals must charge tax on the services they provide. The bill would address this unfairness and would come as a welcome change, given the growing need for mental health services. The bill also includes a review of the Federal-Provincial Fiscal Arrangements Act. At first glance, this is a small step in the right direction.

In the House, if a bill is good for Quebec, then the Bloc Québécois votes in favour of it. If a bill is bad for Quebec, then my colleagues and I vote against it. As I said in the beginning, there are some good things about Bill C‑59, but mostly it is a bad bill. That is why the Bloc Québécois will be voting against it. Bill C‑59 is an omnibus bill that is almost 550 pages long. It sets out 60 different measures and amends or creates 31 laws and regulations. I would like to remind the House that there are some good things in the bill but that the Bloc Québécois will be opposing it at second reading because of two measures.

There are two things that the Bloc Québécois still does not like about the bill. That will not change, regardless of the political party sitting on the other side of the House. The first thing is that this is the umpteenth time the federal government has tried to infringe on provincial jurisdictions. The second thing is the subsidies that the government is giving to oil companies at Quebeckers' expense. This bill gives $30.3 billion in subsidies to oil companies in the form of tax credits. The Minister of Environment and Climate Change is telling us that his government has put an end to oil subsidies, but he should have read his government's bill because that is not what it says. We are talking about $30.3. billion that is being taken out of taxpayers' pockets and given as a gift to oil companies so that they can pollute less, when they obviously do not need that money. One thing is certain, I highly doubt that the official opposition will do much to oppose that, even if it is “wacko”, as they say.

Another crazy idea in this bill is the creation of a federal department of municipal affairs called the department of housing, infrastructure and communities, which will lead to more federal attempts at interference, more endless discussions and more delays, when the housing crisis requires swift action.

On top of these two very bad measures, the government made no attempt to address the Bloc Québécois' priorities, priorities that reflected the real and urgent needs of Quebeckers. When my colleagues and I are on the ground, in our ridings, we connect with our constituents and take calls every day at our offices. People talk to us about these needs.

Worse yet, in response to Quebec's requests, the federal government decided once again to disregard provincial jurisdictions. Housing, local infrastructure, land use, municipal affairs: none of that falls under federal jurisdiction.

Nevertheless, Bill C‑59 creates the department of housing, infrastructure and communities. By creating a designated department, Bill C‑59 gives the minister the capacity to interfere even more. This department will allow the federal government to impose even more conditions on the provinces and municipalities and, of course, make the delays even worse.

Former prime minister Pierre Elliott Trudeau tried a similar stunt when he created the department of urban affairs in 1971, and it failed miserably. To prevent the federal government from meddling in municipal affairs, the Quebec government amended its Act respecting the Ministère du Conseil exécutif to prohibit municipalities, RCMs, school boards and crown corporations from dealing directly with Ottawa. That law remains in effect.

The department of urban affairs caused endless bickering between the federal government and the provinces for its entire existence and never managed to deliver anything useful. It was finally shut down in 1979, which was good for Quebeckers, under pressure from a certain PQ government led by René Lévesque.

Despite this disastrous experiment, the federal government is trying something similar today. After the national housing strategy was announced, it took more than three years for an agreement to be signed between Quebec and Ottawa. Just recently, the federal government refused to give $900 million to Quebec to create housing, with no strings attached. It is hard to imagine that negotiations will be streamlined under a new department.

The picture is not much brighter if we look at the other federal parties. The government is essentially proposing more and more centralization. The Conservatives display the same centralizing tendency, only they are also threatening to cut investments if housing construction targets are not met. This is a disturbing trend among all the federalist parties in the House.

It will come as no surprise to learn that we will not support the creation of a department whose main mission is to interfere in Quebec's jurisdictions. We will not support Bill C‑59 either. The Bloc Québécois will continue to oppose all forms of federal interference in Quebec's jurisdictions for as long as it takes, for one very simple but exceedingly important reason: Quebec never has been and never will be dictated to by the federal government.

Once again, we have proof that this government, this institution, the federal Parliament, does not respect the Quebec nation. It will not respect the Quebec nation until the people of Quebec decide to create a true nation with all the tools needed to achieve Quebec's sovereignty and independence.

When that time comes, we will congratulate them on creating a new department of no consequence to us.