As a result of their deliberations committees may make recommendations which they include in their reports for the consideration of the House of Commons or the Government. Recommendations related to this study are listed below.

The House of Commons Standing Committee on Finance recommends that the Government of Canada, in accordance with the powers of each jurisdiction:

Recommendation 1

Commit to a comprehensive review of innovation programs to eliminate duplication and establish “freedom to operate” structures, including as part of the launch of the Canada Innovation Corporation.

Recommendation 2

Review all capital programs designed to support innovators to prioritize grants over loans, augment funding thresholds where it makes sense, mandate the formulation of strategic intellectual property plans and streamline access for businesses.

Recommendation 3

Convene a federal‐provincial‐territorial innovation summit.

Recommendation 4

Provide incentives that encourage Canadian venture capitalists to invest in Canadian companies by offering compelling financial supports that de‐risk investments.

Recommendation 5

Modernize research and development programs by helping companies undertake high‐risk research where near‐term returns on investment and commercialization are absent.

Recommendation 6

Make needed changes to the Strategic Innovation Fund to increase access to funding support.

Recommendation 7

Increase and coordinate commercialization funding to enable regional organizations with a national platform to supercharge start‐ups across the country.

Recommendation 8

Promptly release the findings of the review of the Scientific Research and Experimental Development tax incentives and expand the eligibility criteria to include incremental innovations.

Recommendation 9

Introduce an equipment modernization and cybersecurity tax credit.

Recommendation 10

Support the creation of wet lab spaces across the country, providing opportunities for start-ups in a wide variety of industries to arrive at a proof of concept and viable product stage, including in the life sciences sector.

Recommendation 11

Support research, development and innovation at post‐secondary institutions across Canada through targeted funding supports to advance research or aid in the commercialization of ventures created within the post‐secondary system.

Recommendation 12

Ensure robust intellectual property protection of innovative products that give innovators the confidence to invest time and significant resources into research and development that spans over many years.

Recommendation 13

Increase funding to combat the heightened risk of intellectual property migration resulting from the scale of the United States’ CHIPS and Science Act and develop a national semiconductor strategy.

Recommendation 14

Explore the creation of a national industrial strategy, in partnership with businesses across Canada and economic sectors, to drive a cohesive approach to economic growth that leverages Canada’s traditional and emerging economic strengths.

Recommendation 15

Establish a consistent, green and shared industrial strategy that provides for targeted investments in the energy transition that create quality jobs, environmental gains, and investments within the territory and make strategic use of government procurement from an environmentally responsible perspective.

Recommendation 16

Create industry councils to bring together all levels of government, business, and labour and convene every two years.

Recommendation 17

Develop a dedicated artificial intelligence commercialization and intellectual property strategy with a focus on scaling Canada’s domestic artificial intelligence technology firms, including incentive programs for the responsible adoption of Canadian artificial intelligence technologies.

Recommendation 18

Increase support for capital development projects and the adoption of advanced technologies in the manufacturing sector to markedly increase Canada’s productivity and bolster industrial development opportunity.

Recommendation 19

Collaborate with the United States to build a North American electric vehicle industry and supply chain beyond the Inflation Reduction Act.

Recommendation 20

Provide more support and incentives to encourage domestic manufacturing production and value-added exports, including support for small and medium-sized manufacturing companies in their export contracts by offering them more programs to mitigate the risks associated with their first forays into international markets.

Recommendation 21

Develop a long‐term national aerospace industrial strategy that includes clear plans for defence.

Recommendation 22

Create a national space council to compete in the race for the new space economy, with the federal government playing a pivotal role in convening industry partners and fostering the space sector as regulator, capital provider, or operational partner.

Recommendation 23

Encourage investment in currently uneconomic minerals by assessing potential benefits of support for supply chain resiliency or strategic value, including cases in which global players have significant command of global supply or pricing dynamics.

Recommendation 24

Develop and implement a forest sector industrial strategy, in collaboration with key rights-holders and stakeholders.

Recommendation 25

Prioritize the allocation of spectrum through measures such as increasing the quantity of spectrum available and subsidizing rural deployment.

Recommendation 26

Examine the adverse consequences of foreign direct investments in the technology sector, particularly with regard to talent acquisition.

Recommendation 27

Examine competition policy that currently allows industry consolidation for a small number of oligopolistic firms.

Recommendation 28

Strengthen competition rules to allow more small and medium‐sized businesses to compete and lower costs for consumers.

Recommendation 29

Expand the AgriStability program by increasing the coverage rate to 85% of the reference margin while maintaining the compensation rate at 80% as introduced in the Sustainable Canadian Agricultural Partnership.

Recommendation 30

Continue to support farmers through the Advance Payments Program by increasing on a permanent basis the interest‐free limit for advances.

Recommendation 31

Implement a special assistance program specifically for the agricultural sector to limit the impact of higher interest rates on the financial health of agricultural businesses.

Recommendation 32

Strengthen investment in agriculture by partnering with businesses on research, product development and the commercialization of the agri‐food sector, while developing policy mechanisms and supports to incentivize private‐sector research and development investment.

Recommendation 33

Support capital investment in agricultural processing to help Canada meet global food demand, while promoting value‐added economic activity in commodities bound for export.

Recommendation 34

Implement a new national grant program modelled after the Canada Digital Adoption Program, which would support on‐farm risk management planning and mitigation.

Recommendation 35

Protect farmland and facilitate succession by creating an agricultural gifts program and a fund to support access to farmland.

Recommendation 36

Spend aggressively to achieve the objectives and indicators that will be established under the Sustainable Agriculture Strategy.

Recommendation 37

Foster sustainable agricultural practices by providing funding to train and hire 1,000 additional advisory services officers and by expanding the On-Farm Climate Action Fund.

Recommendation 38

Provide a stable and predictable budget for agronomic and agri-environmental research and innovation.

Recommendation 39

Provide an organic certification cost-share program.

Recommendation 40

Amend the eligibility criteria for the Agricultural Clean Technology program to make it accessible to smaller businesses and standardize access regardless of client type.

Recommendation 41

Ensure that sustainability initiatives are focused on farmers and help them adapt to the effects of climate change.

Recommendation 42

Implement measures to support sustainable agriculture to help Canada become a leader in sustainable and innovative agriculture with a resilient and diversified food system.

Recommendation 43

Provide a 40% investment tax credit to small-scale agricultural businesses that purchase equipment to ensure growth and profitability.

Recommendation 44

Introduce a permanent accelerated capital cost allowance across all classes of farm equipment that would allow producers to depreciate 100% of their capital allocated to purchases of farm equipment for the first fiscal year.

Recommendation 45

Ensure that any changes to the Income Tax Act provisions regulating intergenerational transfers do not discourage genuine family transfers from taking place.

Recommendation 46

Eliminate or limit taxable capital gains on the gifting or low-cost sale of certain farm assets to a nephew or niece.

Recommendation 47

Establish a personal silvicultural savings and investment plan for Canadian forest owners.

Recommendation 48

Advocate for the elimination of non‐tariff barriers to trade in international trade agreements.

Recommendation 49

Implement measures to support a farmer’s right to repair their farm machinery.

Recommendation 50

Provide incentives for food and beverage manufacturing companies to invest in innovation and boost competitiveness through increased automation and digitization.

Recommendation 51

Ensure a consistent and coordinated approach to support supply chain resilience for Canada’s food system, including by:

• implementing the recommendations of the National Supply Chain Task Force;
• investing in on-going monitoring and intelligence gathering related to global and Canadian food supply chains;
• investing in measures to buffer Canada’s food system from external shocks and support food supply chain resilience, starting with a critical assessment of key risk factors and vulnerabilities along the food supply chain;
• establishing protocols for engaging stakeholders in the event of a serious national or regional food supply chain disruption; and
• working with sub-national governments to ensure a coherent approach to emergency management, including a single point communication system for industry.

Recommendation 52

Reduce dependency on food imports by investing in intra-provincial and interprovincial food transportation, warehousing and cold storage infrastructure to decrease food waste, transportation costs and greenhouse gas emissions.

Recommendation 53

Help ensure that healthy eating is affordable in public institutions by enhancing the infrastructure and capacity of partner institutions and agencies.

Recommendation 54

Make investments to enhance access to nutritious and traditional foods, sustainable food systems, and environmental protection initiatives.

Recommendation 55

Make important commercial species, such as mackerel, snow crab, seal, northern shrimp and northern cod, a priority in assessing the health of Canada’s marine species and determining management plans based on those assessments.

Recommendation 56

Increase funding resources for robust fishery science to support management decision‐making.

Recommendation 57

Provide funding for scientific research to establish baseline data in fishing areas where on‐water wind generation is proposed.

Recommendation 58

Reduce the number of licenses for some species of fish, such as groundfish, tuna, herring and mackerel by a minimum of 50% through a targeted license buy‐back program to put these fisheries in line with available quotas.

Recommendation 59

Invest in government modernization initiatives and services that will improve the passenger experience through Canadian airports.

Recommendation 60

Expand the current verified traveller program to be a true domestic trusted traveller program similar to the TSA PreCheck program in the United States.

Recommendation 61

Launch a review of the Canadian Transportation Agency’s mandate and provide it with greater independence, authority and commensurate funding needed to respond more effectively to supply chain issues.

Recommendation 62

Continue purchase incentives for zero-emission light duty vehicles by:

• basing the zero-emission vehicle (ZEV) rebate program on the price relative to electric range;
• funding ZEV rebates through a feebate system where purchases of the most polluting new vehicles would be subject to polluter-payer fees;
• establishing an income-tested incentive program to make ZEVs more accessible for low- and modest-income consumers;
• removing the iZEV program cap for high-use vehicle fleets, such as taxi, carshare, rideshare, and ride-hailing companies;
• working with trusted electric vehicles organizations to educate and supporting the industry salesforce; and
• implementing a green scrappage program for polluting vehicles which would offer rebates for zero-emission modes of transportation.

Recommendation 63

Continue purchase incentives for zero-emission medium-, heavy-duty, and off-road vehicles by:

• continuing predictable and long-term funding for municipalities, transit agencies and school bus operators to help them convert their entire fleet buses to electric, including by making funding more readily available to the latter through the ZETF program and launching campaigns to raise awareness of financing opportunities; and
• accelerating business cases for medium- and heavy-duty zero-emission vehicle fleets with funds for transition planning and for the purchase of electric trucks.

Recommendation 64

Accelerate access to electric vehicle (EV) charging infrastructure by:

• setting targets aligned with Natural Resources Canada’s latest reports on public and residential infrastructure needs in key areas, including specific targets for northern, rural, and Indigenous communities;
• introducing provisions in the upcoming review of the National Model Building and Electrical Codes to have all new residential parking spots be “EV-ready” and 20%-40% of new non-residential parking spots include the basic electrical infrastructure needed for EV charging;
• establishing charging hubs on underused government-owned lands, particularly in high-density urban areas, open to all charging operators without exclusivity, and accessible to the public;
• supporting the installation of newer, more efficient electrical panels and EV charging infrastructure as part of existing home energy retrofit programs; and
• establishing a dedicated grant-based incentive program to support the deployment of large-scale EV charging installations and electrical service upgrades, to facilitate the medium- and heavy-duty segments, particularly in the truck sub-sector.

Recommendation 65

Fund the development of a dedicated workforce strategy for Canada’s Indigenous tourism industry.

Recommendation 66

Provide core funding to Tourism HR Canada to bolster strategic initiatives in support of tourism workforce growth.

Recommendation 67

Strengthen oversight and governance of Canada’s open banking system by creating a fit‐for‐purpose entity to manage the administration of the system.

Recommendation 68

Publish a code of conduct that specifies the rules for data sharing in Canada’s financial sector, ensuring that all accredited participants in Canada’s open banking system must meet a common and transparent set of requirements and standards.

Recommendation 69

Support Payments Canada’s efforts to build a new real‐time payment system.

Recommendation 70

Amend the Canadian Payments Act to give banks, credit unions, and regulated payment service providers equal access to Canada’s real‐time payment systems.

Recommendation 71

Introduce regulations to require pension funds to set aside reserves for investments in foreign assets to encourage more investments in Canada.

Recommendation 72

Establish a permanent round table involving industry, government and regulatory representatives mandated to conduct semi‐annual reviews of Canada’s regulated mortgage ecosystem, particularly the impact of new regulations on lenders of all sizes, and to develop a framework to assess government proposals, ensuring that they address the unique needs of small and mid‐size regulated financial institutions and avoid negative consequences.

Recommendation 73

Establish a program to provide non-repayable contributions or interest-free loans to small and medium enterprises affected by the summer 2023 forest fires.

Recommendation 74

Further extend the Canada Emergency Business Account repayment deadline and extend access to the forgivable portion for up to two years to the end of 2025.

Recommendation 75

Champion the implementation of mutual recognition to remove inter-provincial trade barriers and establish a public registry to raise awareness of barriers to inter‐provincial trade and to encourage governments to justify or eliminate them.

Recommendation 75

Provide clarity, certainty, and predictability on the environmental impact assessment rules for major projects.

Recommendation 77

Modernize Canada’s regulatory framework to improve environmental, social and economic protections while increasing investment, growth and jobs.

Recommendation 78

Add an economic and competitiveness mandate for regulators to encourage manageable regulations that support economic growth and take into account Canada’s competitiveness in the global marketplace.

Recommendation 79

Ease the regulatory burden facing Canadian businesses, and work with industry and our international trading partners to ensure regulatory efficiency and alignment.

Recommendation 80

Provide resources to enhance Transport Canada’s aeronautical certification capacity.

Recommendation 81

Ease processes for export permits and export controls and harmonize them with those of Canada’s allies.

Recommendation 82

Make investments to support the Assisted Living Program’s integrity and adjust for population growth and inflation.

Recommendation 83

Properly fund First Nations to meet the requirements for accommodating modern accessibility standards and addressing iniquities faced by persons with disabilities.

Recommendation 84

Implement an interim benefit for people with disabilities of working age, enhance the Child Disability Benefit and caregiving benefits.

Recommendation 85

Adequately fund the Canada Disability Benefit to address poverty and food insecurity among people with disabilities.

Recommendation 86

Expand the Canada caregiver credit by making it a refundable tax‐free benefit.

Recommendation 87

Adopt the recommendations contained in the report of the Expert Panel on Modern Federal Labour Standards, including anti‐reprisal protections for non‐unionized workers taking collective action in the workplace, and pilot sectoral bargaining in the federally‐regulated private sector.

Recommendation 88

Establish an annual government contribution to the Employment Insurance program.

Recommendation 89

Reform and improve the Employment Insurance program, including by:

• providing up to 50 weeks of regular Employment Insurance benefits;
• increasing eligibility across sectors and job classifications, including making Employment Insurance benefits available to self‐employed performers;
• increasing Employment Insurance benefit rates and raising the ceiling on insurable earnings for all recipients to ensure a livable income;
• extending the Employment Insurance benefit period to a maximum of 52 weeks for caregivers who temporarily quit their jobs to care for a family member;
• ending the 50‐week restriction on combined special benefits and regular benefits, which disproportionately punishes women; and
• extending Employment Insurance access to all migrant workers.

Recommendation 90

Substitute permanent immigration in place of low‐wage, temporary migration and reform the Temporary Foreign Worker Program and International Mobility Program by:

• replacing tied work permits with open permits;
• establishing a pathway to permanent residency for all low‐wage migrant workers who want to apply; and;
• giving workers participating in the Temporary Foreign Workers Program the right to change employer; and
• simplifying the application process, increasing transparency for applicants, providing greater predictability for employers, and identifying measures to address processing delays particularly for applications originating in Quebec.

Recommendation 91

Create dedicated tourism and food service sector streams with a permanent residency track under the Temporary Foreign Worker Program.

Recommendation 92

Expedite the implementation of the trusted employer program.

Recommendation 93

Temporarily waive the Labour Market Impact Assessment requirement for restaurant employers.

Recommendation 94

Make urgent and necessary changes to the Employment Insurance program for seasonal workers in the tourism and fishing industries, in particular in Newfoundland and Labrador.

Recommendation 95

Address the issue related to the adjusted unemployment rate, which has put many seasonal workers in a position to be either short on qualifying weeks or short on qualifying hours for Employment Insurance benefits.

Recommendation 96

Implement permanent solutions to seasonal employment challenges, such as programs or incentives, to bridge into year‐round employment.

Recommendation 97

Adopt an older worker strategy that promotes and supports older persons who wish to return to work or to continue to work beyond retirement, including through enhanced incentives, while at the same time supporting employers to be successful in their line of business.

Recommendation 98

Introduce a refundable career extension tax credit to allow experienced workers to keep working.

Recommendation 99

Reverse reductions to the Canada Child Benefit, retire Canada Emergency Response Benefit (CERB) debt and implement a CERB repayment amnesty.

Recommendation 100

Work with provinces, territories and municipalities to ensure a coordinated approach to affordable housing, public transportation and other infrastructure needed to support a local workforce.

Recommendation 101

Invest in and develop an aerospace workforce development plan, which includes skilled labour programs, streamlined immigration processes, and youth engagement initiatives.

Recommendation 102

Introduce a tax credit for nurses and other health care professionals that incentivizes the retention of health care professionals and their return to the workforce.

Recommendation 103

Provide funding to support development and implementation of a national workforce strategic plan – as well as a secretariat that would support this plan – for agriculture and food and beverage manufacturing.

Recommendation 104

Reinvest in North African embassies to reduce processing times for immigration applications from this area.

Recommendation 105

Develop strategic, skills‐based immigration programs aligned with labour needs, including those of the manufacturing sector.

Recommendation 106

Continue to provide funding to immigration support services.

Recommendation 107

Make investments based on real needs to close the educational attainment gap and address critical funding shortfalls in language, education transportation, and facilities.

Recommendation 108

Make investments to immediately build, replace, repair, and expand First Nations schools and teacherages and eliminate overcrowding.

Recommendation 109

Make investments to support students, institutions, community‐based programming, and ongoing technical tables in advancing First Nations Post‐Secondary Education models.

Recommendation 110

Make investments to expand adult education programming that meets the unique needs of First Nations adult learners.

Recommendation 111

Instruct the Canada Mortgage and Housing Corporation to revise the National Housing Strategy to prioritize and establish a funding program to assist universities to build affordable, accessible on‐and‐off campus student housing.

Recommendation 112

Unlock housing supply by investing to support the addition of 75,000 student-oriented units to be completed within six years.

Recommendation 113

Commit to a national post‐secondary framework that sets out robust and reliable funding and standards for all post‐secondary education institutions in the country, ensuring affordable, accessible, quality public education for all, and decent working conditions for those employed by these institutions.

Recommendation 114

Establish a minimum threshold per institution for awarding Canada Graduate Scholarships at the master’s and doctoral levels so that these scholarships are distributed more equitably among Canadian universities.

Recommendation 115

Increase both the number and value of graduate student scholarships and post‐doctoral fellowships and significantly invest in Canada Graduate Scholarships (CGS) programs at the master’s and doctoral levels by:

• increasing the annual value of CGS awarded by the three granting councils and adjusting it annually for inflation;
• doubling the number of master’s and doctoral CGS; and
• extending the duration of CGS by 12 months to reflect the expected duration of most master’s and doctoral programs.

Recommendation 116

Expand undergraduate research opportunities through existing granting council programs.

Recommendation 117

Increase the budget of the granting councils for core programming, as recommended by the Advisory Panel on the Federal Research Support System, and earmark funds for non-medical research so that grants better reflect disciplinary diversity in the health and social services field.

Recommendation 118

Significantly invest in Canadian Heritage to support producing, publishing and disseminating science in French.

Recommendation 119

Ensure, in collaboration with academic institutions, that all federal departments have budgets to support their research needs to fulfill Canada’s science and technology priorities.

Recommendation 120

Invest to hire 1,200 new counsellors to address the ongoing mental health crisis in Canada’s post-secondary institutions.

Recommendation 121

Invest and work with provincial, territorial, municipal and Indigenous partners, as well as various stakeholders, to develop a national school food policy and work toward a nutritious school meal program.

Recommendation 122

Design, promote and increase support for financial literacy programs delivered to Canadians through the Financial Consumer Agency of Canada.

Recommendation 123

Create 750 new Canada Research Chair positions for early and mid‐career researchers (Tier II) with five years of research operating support and funds for research infrastructure.

Recommendation 124

Invest in a strong workforce development strategy that explicitly recognizes care work and infrastructure under the Sustainable Jobs Plan.

Recommendation 125

Establish a permanent “tripartite plus” advisory council to provide advice and recommendations to the minister with respect to skills development and labour‐market policy.

Recommendation 126

Prioritize broad access to vocational education, training and apprenticeship opportunities for all workers, with targeted incentives to increase opportunities for disadvantaged and underserved groups including women, Indigenous workers, youth, lower‐skilled workers, workers with disabilities, newcomers to Canada and workers of colour.

Recommendation 127

Ensure core funding for literacy organizations and invest in a new national workplace literacy program delivered in partnership with trade unions.

Recommendation 128

Collaborate and implement permanent solutions to seasonal employment challenges, such as re‐skilling programs and support to aid in the transition to work.

Recommendation 129

Replace the Canada training credit with a voluntary professional development savings plan.

Recommendation 130

Promptly announce future investments under the Student Work Placement Program up to 2030.

Recommendation 131

Enhance the Canada Summer Jobs program to return to the 2021 level of funding.

Recommendation 132

Collaborate with provinces and territories to enable programs for enhancing skills and reskilling to meet labour.

Recommendation 133

Enhance the First Nations health workforce to bring care closer to home and ensure care across their lifespan.

Recommendation 134

Make investments to ensure First Nations effectively lead the implementation of distinctions‐based health legislation.

Recommendation 135

Convene a care economy commission tasked with planning, coordinating, and overseeing the necessary investments, policy changes and regulatory reforms needed to systematically strengthen care work and care services in Canada.

Recommendation 136

Work with provinces and territories, unions, employers and regulators to develop a national strategy to ethically recruit, register and retain internationally educated nurses and other health care professionals in the Canadian health care system.

Recommendation 137

Include measures in bilateral health agreements with provinces and territories that phase out private nursing agencies from provincial spending.

Recommendation 138

Implement a dental insurance program for seniors or, in the absence of an agreement with the provinces and territories, provide eligible individuals with direct financial support for dental care.

Recommendation 139

Accelerate current plans to introduce a national, public pharmacare program in Canada, realigning with implementation timelines contained in the final report of the Advisory Council on the Implementation of National Pharmacare in order to bring in full universal public pharmacare by 2027.

Recommendation 140

Ensure that the new pan-Canadian pharmacare program complements the existing system in Quebec to maintain the latter’s flexibility and universality.

Recommendation 141

In consultation and collaboration with, municipalities, provinces, territories and Indigenous peoples, increase specific mental health funding to provinces and territories either through the Canada Health Transfer or by creating a Canada mental health transfer, as well as to the federal Non-Insured Health Benefits Program, and accelerate the delivery of increased and sustained funding to existing and new organizations and service providers across Canada that deliver trauma-informed mental health-related programs and services, such as:

• peer supports;
• eating disorder recovery programs;
• supports for school-aged children, located in schools;
• targeted supports for specific groups such as youth, Indigenous populations, Black and racialized young women and girls, Two-Spirit, lesbian, gay, bisexual, transgender, queer, intersex people and individuals with sexually and gender-diverse identities;
• supports in the child and youth sector;
• supports for mental health literacy and emotional regulation and empathy training for families, parents and children and youth;
• supports on university and college campuses;
• sexual assault and violence survivor supports;
• supports in rural and remote communities, including clinical and virtual care; and
• culturally sensitive supports for immigrant, refugee, and newcomer women and girls and temporary residents.

Recommendation 142

Make investments to support ongoing inflation relief benefits for First Nations Income Assistance program clients.

Recommendation 143

Make investments for First Nations youth to thrive and support their transition into adulthood.

Recommendation 144

Implement the recommendations of the United Nations Committee on the Elimination of Racial Discrimination with respect to its recent periodic reports on Canada, including reform of federal laws, policies and regulations to bring them into compliance with the United Nations Declaration on the Rights of Indigenous Peoples.

Recommendation 145

Allocate sufficient funding for First Nations‐led processes to ensure Canada’s laws, policies, and regulations meet the objectives of the United Nations Declaration on the Rights of Indigenous Peoples.

Recommendation 146

Take the necessary steps and effective measures to meet the obligations of the United Nations Declaration on the Rights of Indigenous Peoples Act.

Recommendation 147

Invest in First Nations‐led engagement on laws, policies, processes, and mechanisms that support the implementation of self‐determination and land rights.

Recommendation 148

Make investments to support interim and transformational approaches to accessing lands and resolving over 1,300 additions to reserve applications.

Recommendation 149

Create a new center for the resolution of specific claims to coordinate the co‐development and joint implementation of reform to the way specific claims are resolved.

Recommendation 150

Invest in the formal recognition of First Nations and landless First Nations.

Recommendation 151

Make investments to build First Nations capacity and community‐led Sustainable Development Goals implementation.

Recommendation 152

Make investments in First Nations‐led climate action.

Recommendation 153

Make investments toward capacity building, First Nation‐led initiatives, and ensure Crown‐led stewardship and governance respect inherent rights, Treaties, title, jurisdiction, and knowledge systems.

Recommendation 154

Make investments to enable First Nations to perform good governance and provide adequate services to their citizens no matter where they reside.

Recommendation 155

Create a new First Nation‐led procurement organization to support First Nations businesses in securing procurement opportunities and meeting the federal 5% Indigenous procurement target.

Recommendation 156

Provide investments for First Nations engagement in the Cannabis Act review.

Recommendation 157

Support truth and commemoration including by undertaking to ensure First Nations‐led approaches in national commemoration activities and monuments and repatriating artifacts and remains.

Recommendation 158

Acknowledge Indigenous customary laws and legal norms and resolve First Nations overrepresentation in the criminal justice system.

Recommendation 159

Strengthen First Nations mental wellness workforces to reduce burnout and increase access to holistic, culture‐based, and intergenerational trauma‐informed interventions.

Recommendation 160

Acknowledge Canada’s obligation to provide adequate, predictable and sustainable funding to close socio‐economic and infrastructure gaps faced by First Nations.

Recommendation 161

Ensure that first nations enjoy the same standard of living as non‐indigenous Canadians and achieve equity and equality for all.

Recommendation 162

Bridge the digital divide for First Nations by meeting the minimum broadband standards outlined in High-Speed Access for All: Canada's Connectivity Strategy.

Recommendation 163

Continue to provide funding to organizations providing child and family services to urban, rural and northern Indigenous people.

Recommendation 164

Move more quickly, with respect to loan guarantees for Indigenous people in large resource projects, so projects can start and economic Indigenous reconciliation can be realized.

Recommendation 165

Acknowledge the importance of Indigenous people’s involvement and support partnerships in economic development renewables projects by allowing Indigenous entities, not just taxable corporations, to fully participate in investment tax credits.

Recommendation 166

Continue to invest in Jordan's principle so that First Nations children can get access to the medical and mental health services they need.

Recommendation 167

Consider an expansion or investments in the Urban Programming for Indigenous Peoples program in ways that continue to allow child and family services organizations to expand their service delivery.

Recommendation 168

Provide investments for each First Nation to establish and maintain formal and culturally relevant emergency management programs.

Recommendation 169

Make investments to implement the National Inquiry into Missing and Murdered Indigenous Women and Girls Calls for Justice.

Recommendation 170

Make investments to establish First Nations police agencies comparable to other policing agencies.

Recommendation 171

Support reconciliation and provide predictable, sustainable funding for the reclamation, revitalization and maintenance of First Nations languages, cultural heritage and arts.

Recommendation 172

Make investments to urgently reverse Indigenous language decline and support initiatives in non‐school settings.

Recommendation 173

Increase funding to the Post-Secondary Student Support Program and Métis and Inuit Post-Secondary Education Strategies to support Indigenous students in attending post-secondary education.

Recommendation 174

Continue and expand targeted fiscal supports for hard‐hit Canadians, such as the GST credit and the Canada Housing Benefit.

Recommendation 175

Work with other levels of government to transform the social assistance system in order to implement a guaranteed basic income for working-age adults aged 18 to 64, including those living on reserves, migrant workers, temporary and permanent residents and refugee claimants.

Recommendation 176

Determine collaboratively with provincial and Indigenous governments which programs would be replaced, if any, and which would continue, be updated or expanded when needed, which should include provincial employment and training programs and counselling and rehabilitative services and supports, when the guaranteed basic income is implemented.

Recommendation 177

Expand non‐profit and publicly owned early learning and childcare with more funding to the Early Learning and Child Care Infrastructure Fund.

Recommendation 178

Invest in the development and implementation of a national action strategy on volunteerism to support volunteer activity across the country and the organizations that rely on the work of volunteers to support Canadians.

Recommendation 179

Transform the Canada Workers Benefit into an enhanced Canada working‐age supplement to support people aged 18 to 64 living with poverty and food insecurity.

Recommendation 180

Create a fund to support a national pilot program for food banks to drive food bank innovation, evolution and impact across the country.

Recommendation 181

Fund the creation and implementation of a workforce development strategy in collaboration with the charitable sector.

Recommendation 182

Safeguard and assure the continued success of the Terry Fox Humanitarian Award, which has served over 1,027 young Canadians who have uniquely demonstrated extraordinary humanitarian contributions to local, regional, and global communities while overcoming significant obstacles in their pursuit of post‐secondary education.

Recommendation 183

In consultation and collaboration with, municipalities, provinces, territories and Indigenous peoples, continue to fund organizations and initiatives that support women's safety, reduce poverty and foster economic empowerment, such as universally accessible and affordable childcare, safe and affordable housing and shelter space, and access to education, training and employment opportunities.

Recommendation 184

Commit to dedicating a portion of menstrual equity funding to ensuring that women and all individuals who menstruate who are living in situations of poverty and/or homelessness have access to menstrual products.

Recommendation 185

Increase financial transfers to low-income households.

Recommendation 186

Implement measures to address challenges associated with the high cost of living and financial security.

Recommendation 187

Simplify the application process for the New Horizons for Seniors Program.

Recommendation 188

Increase the Guaranteed Income Supplement for all seniors.

Recommendation 189

Increase the Old Age Security pension for seniors aged 65 to 74and review the method for indexing to account for wage growth in Canada.

Recommendation 190

Implement more robust measures to raise the average age of retirement by:

• launching an awareness campaign and developing an action plan to promote the retention and hiring of experienced workers;
• increasing the income threshold below which the Guaranteed Income Supplement is not reduced; and
• reviewing the restrictions, conditions and tax implications involved in converting a Registered Retirement Savings Plan to a Registered Retirement Income Fund.

Recommendation 191

Pursue greater policy coordination through a forum for relevant stakeholders, including federal, provincial, and municipal officials responsible for housing, infrastructure and immigration, as well as representatives of the construction industry and advocacy groups, to correct supply‐demand imbalances generating the housing affordability crisis.

Recommendation 192

Incentivize innovation to bring down costs of building homes and focus on measures and incentives to stimulate Canada’s housing supply.

Recommendation 193

Avoid adding costs through codes and regulations by streamlining approvals for local government, and increase capacity of approval bodies.

Recommendation 194

Accelerate the rollout of the National Housing Strategy’s Federal Lands Initiative and introduce a dedicated five‐year, Public Land Acquisition Fund to acquire additional land for the construction of non‐market, affordable rental housing.

Recommendation 195

Allow for the pro‐forma land value to be captured by non‐profits seeking to build housing on their land when proposals are brought forward to it.

Recommendation 196

Allocate capital funding to the Affordable Housing Fund to build a minimum of 100,000 new units per year, in conjunction with provincial partners and other public contributions.

Recommendation 197

Combine the terms and conditions of some of Canada Mortgage and Housing Corporation’s programs, like MLI Select, for funding new rental projects.

Recommendation 198

Create a housing acquisition fund to assist the community housing sector to acquire existing affordable rental buildings.

Recommendation 199

Make the Rapid Housing Initiative a long‐term program with recurring and predictable funding beyond 2024.

Recommendation 200

Launch and implement the Co-operative Housing Development Program as part of a wider strategy to double the non‐market housing across the country.

Recommendation 201

Reduce cost pressures that emanate from the actions of private companies with an ambitious expansion of affordable and non‐market housing, and exercise better control over the cost of housing and the cost of rent.

Recommendation 202

Reallocate National Housing Strategy funds to and invest massively in social and affordable housing, both for acquisitions and renovations, to address the housing crisis, combat homelessness and counter the decline in housing starts, including by providing resources for construction, alongside the provincial and municipal governments, and by providing grants to guarantee the tenants’ return to and maintained occupancy of the premises regardless of income.

Recommendation 203

Create a national housing plan that recognizes that decent housing is a human right, starting with a commitment to the necessary resources to ensure all Northerners have access to affordable and adequate housing, by national standards and building codes, within five years.

Recommendation 204

Ensure that federally financed housing is affordable for low‐income families, while reflecting the diverse needs of families with children, and increase the assistance to low-income households through various transfers and tax credits.

Recommendation 205

Make investments in housing for First Nations to address overcrowding, unit replacement, new lot servicing, repair needs, on‐reserve migration, and population growth.

Recommendation 206

Eliminate the stress test on mortgage transfers, switches, and renewals for mortgage holders in good standing to help Canadians find the financing solutions that best fit their needs and budget.

Recommendation 207

Implement market-based solutions that encourage fair remuneration of rights-holders for use of copyright protected work through reform of the Copyright Act, and ensure that the Act protects all creators and copyright holders and that the educational publishing industry is sustainable.

Recommendation 208

Preserve the educational fair dealing exception under the Copyright Act.

Recommendation 209

Update the Copyright Act to ensure artists are compensated when their work is used, expand moral rights provisions to strengthen artists’ common law “right of personality” and strengthen economic rights provisions to keep up with international standards, and technological advancements.

Recommendation 210

Expedite amendments to the Copyright Act and support reforms that benefit Canadian-owned independent music.

Recommendation 211

Introduce legislation to provide protections for performer’s images, likeness, voices, and performances to prevent unauthorized replacement of human performances by artificial intelligence technology.

Recommendation 212

Institute an un‐waivable right for performers in making available fixed performances to on‐demand and interactive streaming, both for sound recordings and audiovisual recordings.

Recommendation 213

Introduce tax measures to incent businesses to advertise with private sector Canadian news outlets and bring fairness to the different tax treatment of advertising purchased from foreign websites to ensure media organizations are not deprived of revenues.

Recommendation 214

Provide an annual operating budget for all community, Indigenous, and campus‐licensed radio stations, which could be established and administered by the Community Radio Fund of Canada.

Recommendation 215

Make advertising with campus and community radio stations mandatory for all government advertising campaigns.

Recommendation 216

Increase funding for the Local Journalism Initiative and ensure the funding is timely.

Recommendation 217

Continue efforts to achieve a more equitable, diverse, and inclusive recorded media industry.

Recommendation 218

Expedite the regulatory implementation of the Online Streaming Act through the Canadian Radio-television and Telecommunications Commission to ensure the long‐term viability of Canada’s public interest broadcasters and avoid irreversible cuts to operations and programming they support.

Recommendation 219

Ensure that new funding mechanisms resulting from the Online Streaming Act prioritize FACTOR and Musicaction.

Recommendation 220

Increase annual contributions to the Canada Music Fund to ensure better and more stable funding for the music sector, taking into account inflation, labour shortages and the unique circumstances of the entertainment sector, with a view to providing export and financial support for:

• the production and marketing of recorded music and shows, especially of benefit to emerging artists, and
• workforce retention and training.

Recommendation 221

Fulfill the commitment to a permanent increase to the Canada Music Fund along with additional funding for new live programming.

Recommendation 222

Provide permanent funding to Canadian Heritage’s arts branch, heritage programs and the Canada Council for the Arts to ensure a resilient, equitable future for the Canadian arts and culture ecosystem, its workers, buildings, and communities.

Recommendation 223

Implement the Minister of Canadian Heritage’s mandate letter commitment to support Canadian authors and book publishers by permanently increasing funding to the Canada Book Fund.

Recommendation 224

Make the enhancements to the base budget of the Canada Arts Presentation Fund and the Building Communities Through Arts and Heritage program in 2019–2020 permanent.

Recommendation 225

Increase funding for the Canadian Heritage’s Endowment Incentives component of the Canada Cultural Investment Fund for existing performing arts recipients.

Recommendation 226

Support core operational funding for arts organizations to foster institutional and workforce stability.

Recommendation 227

Streamline granting processes to make them more accessible and support multi‐year funding to encourage strategic and advanced planning, effective use of funds and sustainability.

Recommendation 228

Review the eligibility requirements for existing funding streams, such as tourism grants, major events grants and Canadian Heritage funding programs, with consideration of the current composition of the arts sector, which includes increasingly interdisciplinary organizations working in modern and innovative ways.

Recommendation 229

Encourage audience attendance by implementing a tax credit for individuals to buy tickets to Canadian theatre productions; and investing in a public campaign through Destination Canada that promotes Canadian live performances as a tourist experience and to encourage audience return.

Recommendation 230

Provide adequate and permanent funding for the implementation of the Action Plan for Official Languages 2023-2028.

Recommendation 231

Increase funding allocated to francophone community and language organizations to account for inflation and the new obligations under the under the Action Plan for Official Languages 2023-2028.

Recommendation 232

Provide specific core funding to all minority francophone and Acadian women’s organizations to prevent them from reaching a breaking point and set aside a specific envelope for organizations representing francophone and Acadian women as part of the funding allocated to all federal institutions.

Recommendation 233

Provide sufficient resources so that francophone immigrants in the regions may live adequately and thrive in their language and culture.

Recommendation 234

Permanently increase funding to support post-secondary institutions in official language minority communities.

Recommendation 235

Create a post-secondary bursary program for students whose first language is French, with an envelope equivalent to that of the existing program for students whose second language is French.

Recommendation 236

Continue to include language clauses when transferring funds to provinces and territories for various initiatives.

Recommendation 237

Support francophone caregivers by investing in better access to services and resources.

Recommendation 238

Establish a forum for ongoing tri‐partite engagement on the development of a sustainable, long‐term funding model for public transit.

Recommendation 239

Together with the other levels of government, improve funding for public transit, including by

• advancing ongoing support for public transit by two fiscal years;
• renewing the emergency operating funding of 2022, and
• providing additional funding for asset quality maintenance in order to preserve current service levels, and enable more people to benefit from modern, efficient public transit.

Recommendation 240

Make investments across the drinking water supply chain to eliminate drinking water advisories in First Nations communities.

Recommendation 241

Make investments across the wastewater supply chain in First Nations communities to address chronic underfunding and mitigate threats to health and wellbeing due to inadequate sanitation.

Recommendation 242

Make investments in all season roads to increase access to affordable goods and services for First Nations communities.

Recommendation 243

Advance the implementation of the national infrastructure assessment and develop, jointly with industry and all orders of government, a 25‐year plan for infrastructure investment that includes housing and trade‐enabling infrastructure.

Recommendation 244

Make investments to meet basic community infrastructure needs, including buildings, ports and wharfs, transportation infrastructure, and utilities and lend greater support to municipal capital projects and services which facilitate economic development.

Recommendation 245

Prioritize funding for infrastructure projects under direct federal control, such as investments in capacity and added security for marine, rail and air transportation, and military assets, as well as to infrastructure that supports population growth and support the movement of goods through to the world, such as the Investing in Canada infrastructure program for regional and local infrastructure and national trade corridors funding.

Recommendation 246

Immediately set aside funds to establish a high-speed, high-frequency rail connection between Quebec City, Montreal and Ontario, with an accelerated schedule of completion.

Recommendation 247

Immediately confirm the allocation of increased federal funding to support expansion plans at the Port of Montréal (Contrecoeur terminal) and the Port of Saguenay (industrial port zone).

Recommendation 248

Enhance the Airports Capital Assistance Program to meet the urgent needs of local and regional airports.

Recommendation 249

Invest significantly in federal airport infrastructure to reduce their major asset maintenance deficit.

Recommendation 250

Review the high tariff rates charged to air carriers that use Canadian airports.

Recommendation 251

Permanently increase the funding allocated to the Canada Community-Building Fund for municipal infrastructure, and quickly reach agreements with provinces and territories to ensure that funding is transferred without any new conditions regarding how that funding will be used.

Recommendation 252

Modernize funding for municipal infrastructure projects by further extending the eligibility period for and expanding the scope of financial assistance programs.

Recommendation 253

Reinvest in sports and recreational facilities to ensure the health and well-being of the population and increase access to quality facilities.

Recommendation 254

Allocate additional funds to organizations like the Canadian Centre for Cyber Security to increase individual cyber security awareness and cross‐industry collaboration.

Recommendation 255

Protect critical infrastructure, supply chains and businesses from cyber threats by supporting investments in IT and operational technology security that help critical infrastructure operators of all sizes develop and deploy prevention‐first cybersecurity strategies.

Recommendation 256

Create a small and medium enterprises (SME) cyber defence fund and redirect funding from lower‐priority government spending so Canada can help SMEs improve their cyber resilience and close the cybersecurity investment gap.

Recommendation 257

Encourage, in cooperation with the private sector and the provinces and territories, the universal adoption of a pan-Canadian trust framework based on the principles laid out in the Digital Identity White Paper to ensure the interoperability of secure digital identification and authentication across Canada in all spheres of activity and maximize the benefits to Canadians.

Recommendation 258

Create a direct income verification mechanism between lenders and the Canada Revenue Agency as a means to dissuade mortgage document fraud.

Recommendation 259

Provide funding to enhance judicial education on intimate partner violence and coercive control.

Recommendation 260

In consultation and collaboration with, municipalities, provinces, territories and Indigenous peoples, ensure that an intersectional approach is applied to the National Action Plan to End Gender-Based Violence and the Federal Strategy to Prevent and Address Gender-Based Violence, and that commitments to funding for organizations serving victims and survivors are included in the National Action Plan to provide a comprehensive continuum of culturally appropriate services in one location, to facilitate access to these services for victims and survivors.

Recommendation 261

Top up its investment to implement the National Action Plan to End Gender-Based Violence and earmark funding specifically for organizations representing francophone and Acadian women in minority communities.

Recommendation 262

While respecting the jurisdiction of sports organizations, fund education, training and support for volunteers, with the goal of providing them the tools to better support athletes and ensure that athletes’ safety and Safe Sport are always taken into account.

Recommendation 263

In consultation and collaboration with, municipalities, provinces, territories and Indigenous peoples, fund the development of a red dress alert for missing and murdered Indigenous women, girls and Two-Spirit people.

Recommendation 264

Improve Bill C-50, Canadian Sustainable Jobs Act, before passage, including ensuring a strong voice for workers through their unions in the proposed Sustainable Jobs Partnership Council and pass the Bill so that workers have a seat at the table when shaping industrial policy.

Recommendation 265

Increase the Futures Fund’s budget and expand it to cover all provinces and territories.

Recommendation 266

Scale up investment in transition planning, job creation, and worker supports to ensure workers and communities have a smooth transition to a low‐carbon economy.

Recommendation 267

Foster a net-zero economy, while respecting workforce agreements with provinces and territories, by investing in workforce development through tax credits covering tuition for sustainable careers, by increasing funding for “skills in a net-zero economy,” by investing in the creation of a new program to support regional planning and fund initiatives that create sustainable jobs, and in innovation to decarbonize the industrial sector and in the economic diversification of communities affected by the transition.

Recommendation 268

Include job‐quality requirements in Budget 2024’s decarbonization investments to ensure low carbon jobs are safe, well‐paid, and afford workers a say at work through access to a union.

Recommendation 269

Support a renovation wave for climate resilient homes and affordable home by expanding and coordinating existing investments and programs to centrally deliver home upgrades to ensure impactful investments that integrate health, affordability, and adaptation targets, and accommodate the unique needs of Indigenous, northern and remote communities.

Recommendation 270

Expand the scope of certain programs intended to boost energy-efficient retrofits to also include large rental properties.

Recommendation 271

Pass legislation to ensure that Canadian banks have plans, targets and practices consistent with Canada’s climate commitments and the objectives of the Paris Agreement, including measures to reduce financed emissions.

Recommendation 272

Develop a standard definition for “net‐zero aligned investment,” include emission reduction estimates alongside policies, and support the work of the Sustainable Finance Action Council, particularly its transition taxonomy project.

Recommendation 273

Show leadership in the development of a green economy and continue and expand the made‐in‐Canada supports for clean‐energy investments including in electric vehicles and battery plants in Canada.

Recommendation 274

Commit to economic reconciliation, climate action, Arctic sovereignty, sustainable development and building a resilient pan‐Canadian grid.

Recommendation 275

Speed up and expand clean technology incentives to help manufacturers adapt to and advance Canada’s climate change plans.

Recommendation 276

Limit the production of residual materials by creating a home appliances and electronics repair fund and a reusable container and packaging fund.

Recommendation 277

Provide an actionable plan for a sustainable aviation fuel industry in Canada.

Recommendation 278

Show leadership by accelerating progress on the Greening Government Strategy.

Recommendation 279

Prioritize the substitution of wood products and fibre‐based bio‐products over more greenhouse gas-intensive alternatives as part of its Greening Government Strategy and Canada Green Buildings Strategy.

Recommendation 280

Design policies, such as more ecofiscality, to encourage Canadians to spend less on items that pollute and spend more on items that do not pollute.

Recommendation 281

Implement a mechanism to ensure that emissions reductions are measured, verified and reported to the Canadian regulated credit system rather than a voluntary market.

Recommendation 282

Implement the investment tax credits for clean electricity, clean technology and clean hydrogen quickly, ensure that they are comprehensive in coverage and consider how they can be further supported and leveraged.

Recommendation 283

Expand eligibility for the clean electricity, clean technology manufacturing, and clean technology investment tax credits to include investments in energy generated using forest biomass and residuals.

Recommendation 284

Ensure that Canada is a competitive jurisdiction for investments in clean hydrogen.

Recommendation 285

Put an end to the financial support of the oil and gas industry as soon as possible.

Recommendation 286

Implement measures to support the development of a zero‐emissions electricity grid based on renewables.

Recommendation 287

Commit to provide direct funding for Nukik Corporation to enable the Kivalliq Hydro‐Fibre Link project to proceed.

Recommendation 288

Directly finance the evolution of Newfoundland and Labrador's electricity grid.

Recommendation 289

Significantly increase investments in the Disaster Mitigation and Adaptation Fund to accelerate th deployment of climate‐resilient infrastructure.

Recommendation 290

Increase investment in proactive wildfire mitigation and prevention strategies, with a focus on reducing fuel loads in Canada’s forests, in addition to programs already identified through the Wildfire Resilient Futures Initiative.

Recommendation 291

Develop strategies and programs to support rural municipalities in making informed decisions related to mitigating disaster risk, such as flooding, and provide funding for both the FireSmart Canada program to map wildfire risks and for community wildlife mitigation projects.

Recommendation 295

Heed the recommendations of the Climate Proof Canada coalition, the Insurance Bureau of Canada and the Lancet Countdown on health and climate change for Canada with respect to implementing the National Adaptation Strategy, in collaboration with the provinces.

Recommendation 293

Provide funding for retrofits that increase the resilience of residential and commercial buildings and provide greater protection from the impacts of extreme weather events caused by climate change as part of the National Adaptation Strategy.

Recommendation 294

Establish climate adaptation hubs led by colleges to harness the power of applied research to support local communities and businesses in adapting to climate change.

Recommendation 295

Build on the initial fuding provided in Budget 2023 to fully launch a national flood insurance program.

Recommendation 296

Invest in First Nations‐led conservation and biodiversity preservation efforts.

Recommendation 297

Deliver on Canada’s commitment to halt and reverse biodiversity loss by implementing the Kunming‐Montreal Global Biodiversity Framework.

Recommendation 298

Adopt a new distinct approach for budget‐setting aligned with inherent rights of First Nations, international treaties signed by Canada, and respect for nation‐to‐nation relationships.

Recommendation 299

Recognize that concern with the deficit should be overshadowed by more pressing priorities, such as supporting Canadians through the cost-of-living crisis, the housing crisis, climate disasters and more.

Recommendation 300

Implement policies that complement the Bank of Canada’s policies to slow down price growth and lower the price of government services or offer them for free.

Recommendation 301

Move ahead with a real, comprehensive program review.

Recommendation 302

Recognize that claims that the federal deficit has been a significant cause of Canada's recent inflation are not credible.

Recommendation 303

Apply a more comprehensive gender-based analysis and ensure that the results are accessible to the public at large.

Recommendation 304

Provide leadership and crack down on employee misclassification, which costs taxpayers and workers millions of dollars annually in payroll tax fraud.

Recommendation 305

Follow Australia’s lead in enhancing tax transparency by introducing public country‐by‐country reporting requirements for multinational enterprises and their subsidiaries, including tax residency, ownership breakdown and entity type.

Recommendation 306

Make the fight against tax havens a foreign policy priority for Canada and take action to limit their use by:

• increasing the transparency and accountability of the Canada Revenue Agency (CRA) and ensuring that the CRA works with Revenu Québec;
• reviewing how mandatory disclosure practices work;
• further regulating and restricting the use of voluntary disclosure;
• criminalizing aggressive tax avoidance and cracking down on tax cheats and enablers;
• limiting and regulating out-of-court settlements;
• calling for an international financial registry and expanding country-by-country reporting and making it public;
• eliminating transfer pricing problems by introducing unitary taxation for corporations; and
• getting rid of double non-taxation.

Recommendation 307

Build, implement and maintain a comprehensive single pan‐Canadian beneficial ownership registry.

Recommendation 308

Play a leadership role in securing a global minimum tax for multinational enterprises.

Recommendation 309

Address growing income inequality and generate revenue for poverty reduction programming by eliminating tax loopholes, taxing extreme wealth, making the personal income tax system more progressive and implementing an excess profit tax focused on corporate pandemic windfalls.

Recommendation 310

Undertake a comprehensive review of Canada’s tax system with the objective to improve labour productivity, meet the needs of Canada’s evolving economy, ensure Canada can compete internationally, recommit to tax neutrality, and make it simpler and fairer.

Recommendation 311

Before proceeding with the proposed changes to the Alternative Minimum Tax, determine the impact these changes will have on charitable revenues by conducting an independent economic and financial analysis.

Recommendation 312

Encourage the reinvestment of retained earnings with larger investment tax credits back into Canada.

Recommendation 313

Implement a temporary general investment tax credit, applicable to all investments in depreciable assets, including intangibles, at a rate of 5%, effective from now until 2025, followed by a reduction of the corporate income tax rate from 15 to 13%.

Recommendation 314

Maximize the impact of existing flow‐through share tax credits by relaxing the time limit for making qualifying expenditures, especially where regulatory delays prevent the company from spending in an allotted time frame, and making those costs eligible for the “look‐back” rule.

Recommendation 315

Incorporate critical mineral pre‐production costs into the new critical mineral exploration tax credit to spur production.

Recommendation 316

Support investment in intellectual property by small businesses by providing refundable tax incentives.

Recommendation 317

Establish an “intellectual property box” tax mechanism whereby income from patents and other intellectual property generated by activity in Canada would face a lower corporate tax rate.

Recommendation 318

Introduce a windfall tax for companies in all sectors that generate oversized profits due to crises, as well as on large food retailers to fund an extension of the Grocery Rebate.

Recommendation 319

Institute incremental taxes on the profits of companies that have contributed to Canadian inflation through historically high profit margins, including the oil and gas sector and supermarkets.

Recommendation 320

Continue and expand the 2% tax on share buybacks.

Recommendation 321

Apply an effective tax rate of at least 25% to multinationals and move forward with adopting its own tax on digital services, if necessary.

Recommendation 322

Ensure taxes on technology and digital services remain aligned with international precedent and encourage technology development, commercialization and adoption.

Recommendation 323

Introduce a four‐year back‐averaging system for professional artistic income to ensure tax fairness.

Recommendation 324

Increase the lifetime capital gains exemption.

Recommendation 325

Introduce a permanent wealth tax on the richest Canadians.

Recommendation 326

Include the Anticosti Island village (Port-Menier) as a prescribed northern zone for the northern residents deductions, given its isolation.

Recommendation 327

Exclude aircraft and vessels from the luxury items tax.

Recommendation 328

Review the zero-rated guidelines that apply to products at grocery stores to adapt to the current reality on the shelves.

Recommendation 329

Make adjustment to the excise duty formula for cannabis so that it is limited to a 10% ad valorem rate, and to the operation of the duty, including the requirement to apply an excise stamp on cannabis products.

Recommendation 330

Modernize the Excise Act to lessen the tax burden placed on Canada’s locally owned and operated craft breweries, allowing the industry to continue to grow, add jobs and contribute to local economies.

Recommendation 331

Give a 90% excise duty exemption on the first 50,000 litres of absolute ethyl alcohol (LAA) of production of distilleries, an 85% exemption on the next 50,000 LAA, and a 75% exemption on the last 100,000 LAA bringing production to 200,000 LAA.

Recommendation 332

Change the excise duty exemption for all-Canadian wine produced from honey or apples to also include all fermented products other than grapes.

Recommendation 333

Amend section 178.8(4)(a) of the Excise Tax Act to address the problem of recreational vehicle dealers in Quebec paying the Ontario border tax in addition to the harmonized GST/QST.

Recommendation 334

Increase government procurement of Canadian tech and use public sector procurement to stimulate cybersecurity innovation in Canada by making government technology procurement practices more agile, challenge‐based, and outcome‐driven.

Recommendation 335

Increase the global competitiveness of Canadian businesses by expanding access to customers, developing a procurement strategy for domestic small and medium-sized enterprises and reviewing procurement policies, including eliminating the lowest bidder rule with a view to enable Canadian businesses to access public contracts.

Recommendation 336

Revise the federal procurement policy to forbid the use of replacement workers, directly or indirectly.

Recommendation 337

Amend federal government procurement policy to ensure that every producer undertaking audiovisual work for the government adheres to all relevant collective agreements.

Recommendation 338

Introduce a mandatory requirement for contractors to hire apprenticeships on all federal procurement and infrastructure projects.

Recommendation 339

Before implementing any cuts, develop a staffing plan for the entire public service that considers the needs across the public service and those of all who receive public services, in collaboration with bargaining agents.

Recommendation 340

Create a body within the federal public service to provide services currently provided by contracted private consultants.

Recommendation 341

Work with bargaining agents to amend the Federal Public Sector Labour Relations Act to bring it in line with measures and protections afforded under legislation in other sectors and include language requiring employers to pay workers properly and on time.

Recommendation 342

Put public safety officers employed by the federal government on par with their counterparts who work in other jurisdictions.

Recommendation 343

Ensure that the recommendations stemming from the current review of the Public Service Disclosure Protection Act are adopted and that the Act is amended accordingly.

Recommendation 344

Find ways to not only hire and train pay advisers but also retain them, using the improved Phoenix Pay System.

Recommendation 345

Launch a national inquiry into why the Phoenix pay crisis happened, how it could have been prevented and why it has not yet been fixed.

Recommendation 346

Renew the negotiated memorandum of agreement on damages for Phoenix pay system errors and make Phoenix general damages compensation non‐taxable.

Recommendation 347

Eliminate the backlog of Phoenix pay problems and pause overpayment recovery until all employees are paid what they are owed due to Phoenix pay system errors.

Recommendation 348

Settle the Black Class Action and Indigenous Class Action lawsuits in good faith by publicly apologizing to Black and Indigenous federal public service workers, providing restitution to address the financial loss and racial trauma suffered and fulfilling the requested remedies outlined in each lawsuit to address the systemic barriers facing Black and Indigenous workers.

Recommendation 349

Work to prevent Anti‐Asian racism, Islamophobia, anti‐Semitism, and all other forms of racism, hate, and discrimination in the federal public service by:

• implementing the Public Service Alliance of Canada’s recommendations;
• requiring all managers and staff in the federal public service to participate in regular training on racism, hate, discrimination and bias in the workplace, and demonstrate acquisition of defined competencies; and
• providing robust resources to protect employees from acts of discrimination, providing proper support when acts occur, and thoroughly investigating and remediating all such situations.

Recommendation 350

Repeal the changes to the Public Service Superannuation Act that raised the minimum, unreduced retirement age to 60 years old with thirty years of service or 65 years with two years of service, for anyone hired into the federal public service after 1 January 2013.

Recommendation 351

Streamline and simplify all federal funding applications for municipalities, including in relation to housing, infrastructure and climate change.

Recommendation 352

Create a dedicated Privy Council Office to coordinate electric vehicle responsibilities across departments and advise the Prime Minister on progress being made towards achieving the government’s electrification goals.

Recommendation 353

Extend the Canadian Chamber of Commerce Business Data Lab’s (BDL) partnership with Statistics Canada by three years to preserve valuable business data assets, while maintaining and expanding the suite of innovative BDL outputs and real‐time data made freely available to Canadian businesses, municipalities, academic researchers, and community groups.

Recommendation 354

In consultation and collaboration with, municipalities, provinces, territories and Indigenous peoples, fund organizations, such as Statistics Canada or other federal departments and relevant organizations and agencies, that are supporting research, or collecting disaggregated and intersectional data, on various issues of importance related to gender equality, including:

• intimate partner and family violence, as well as the prevalence and effects of traumatic brain injuries for survivors of this violence;
• violence against Indigenous women, girls and Two-Spirit individuals living in both urban and rural or remote regions, particularly in the context of resource development projects; and
• economic security, experiences of poverty and economic and financial abuse.

Recommendation 355

Take a leadership role on the North American Aerospace Defense Command modernization and increase defence budgets to meet NATO commitments and propel research and development activity.

Recommendation 356

Increase the international aid envelope over the 2021‑2022 level.

Recommendation 357

Provide a targeted contribution in support of the United States government’s Multilateral Partnership for Organizing, Worker Empowerment, and Rights.

Recommendation 358

Make no further concessions on supply-managed products in future trade negotiations by supporting Bill C-282, An Act to amend the Department of Foreign Affairs, Trade and Development Act (supply management).

Recommendation 359

Withdraw from the Canada‐US Safe Third Country Agreement that puts refugee claimants’ lives at risk.