Hon. Donald Neil Plett (Leader of the Opposition): Honourable senators, I also rise today to pay tribute to our colleague, my friend from my wonderful province, the province of Manitoba, Senator Patricia Bovey.

Senator Bovey, as has already been mentioned, was the first art historian and museologist appointed to the Senate of Canada. I embarrassingly had to look up what a museologist is, but now I know. Her lens for art and culture made her a natural fit to become the chair of the Senate Artwork and Heritage Advisory Working Group. Senator Bovey had a personal goal of ensuring that the voices of art and culture be heard, and she has worked diligently towards that goal.

Senator Bovey, I believe everyone in this chamber will agree to at least one thing: The Senate has certainly become a more enjoyable and visual experience since your presence here. Your passion for art has not only made its way to the walls of our buildings or been featured on a Senate website but has also succeeded in creating an impact in our hearts and collective culture. Your passion and the many initiatives you have taken on to showcase Canadian galleries and museums, such as the museums at the Senate, will forever stay with us.

Senator Bovey — Pat — I will miss our discussions that we had at the Winnipeg airport and other places about a mutual passion that we have, and that is our grandchildren. So many times you have shared your experiences with your grandchildren overseas and I with my grandchildren here. Senator Bovey, I will miss having those chats. I will miss being on the airplane because many times we were on the same side of the aisle, and that was a pleasure.

On behalf of the Conservative caucus, I wish you a happy and fruitful retirement. I hope it is your greatest creation. Knowing you, I know it will be a beautiful work of art.

God bless you. Enjoy your retirement, and enjoy your grandchildren.

Hon. Donald Neil Plett (Leader of the Opposition): Honourable senators, I rise today to speak as the critic of Bill C-46.

In my second reading speech, I noted the following about this bill:

One: This is the government’s third attempt to provide Canadians with some relief from the cost of living.

Two: On their third try, the best they could do was a cookie-cutter approach with this bill, using a simple cut-and-paste from Bill C-30 and Bill C-19.

Three: The two previous attempts failed to reduce Canadians’ cost of living, and this one will fail as well.

Four: This government repeatedly slaps legislation together with no clearly articulated plan and no discernable strategy.

Five: This government demonstrates no understanding of how they have contributed to the cost-of-living crisis Canadians find themselves in today.

Six: This government repeatedly exhibits incompetence on a level which should alarm us all.

Colleagues, I would note that Finance Committee made no amendments to this bill and therefore all of my concerns stand. Despite the government’s enthusiastic announcements and self-congratulatory messaging, the measures taken in this bill continue to be far less effective than what the government portrays them to be.

I am not going to revisit in detail all of the points I have previously made. However, I would like to drill down further on at least one of them, and that is the absurdity of using the GST rebate system to provide a cost-of-living relief payment.

In my second reading speech, I noted that while this payment makes sense as a GST rebate, it is the wrong tool for getting money into the hands of those who need it most. The government loves to brag that they can get money out the door quickly by using this method, but what they do not bother to explain is who the money is actually going to.

This is where the problems begin: We don’t have a detailed breakdown of where this money is going. That’s why the government always says that the cheques are going to benefit “. . . approximately 11 million low- and modest-income Canadians and families across the country.” Even they don’t have an actual number.

The latest source of detailed information we have available is found in the 2020-21 Canada Revenue Agency statistics on the GST/HST credit benefit. These tables are available online and break down the benefit for that year by gender, by family income, by marital status, by the number of dependent children and by province. Based on this information, we can see roughly where the money for the so-called grocery rebate is going to go.

Colleagues, you would think that if the government is going to push $2.5 billion out the door to provide cost-of-living relief it would be directed to end up with those who need it most. It is not. Let me give you a few examples.

As has been mentioned a number of times both in this chamber and in the National Finance Committee, this money will only be disbursed to Canadians who file an income tax return. If you do not file a tax return, you are not eligible to be considered for the benefit at all.