The clerk informed the House of the unavoidable absence of the Speaker.

Whereupon, John Nater (Perth—Wellington), Assistant Deputy Speaker and Assistant Deputy Chair of Committees of the Whole, took the chair, pursuant to Standing Order 8.

By unanimous consent, it was ordered, — That, notwithstanding any standing order or usual practice of the House, at the conclusion of the time provided for Government Orders later this day, Bill C-19, An Act to amend the Income Tax Act, be deemed read a second time on division and referred to the Standing Committee on Finance, the committee shall meet to consider Bill C-19 on Tuesday, February 3, 2026, and shall hear from the Minister of Finance for at least one hour and any other witnesses the committee sees fit, at no later than 2:00 p.m. on Wednesday, February 4, 2026, Bill C-19 shall be deemed reported from committee without amendment and deemed concurred in at report stage on division, the third reading stage shall be taken up on Wednesday, February 4, 2026, and at the conclusion of the time provided for Government Orders on Wednesday, February 4, 2026, Bill C-19 shall be deemed read a third time and passed on division.

At 11:03 a.m., pursuant to Standing Order 30(7), the House proceeded to the consideration of Private Members' Business.

The House resumed consideration of the motion of Xavier Barsalou-Duval (Pierre-Boucher—Les Patriotes—Verchères), seconded by Martin Champoux (Drummond), — That Bill C-245, An Act to amend the Canadian Multiculturalism Act (non-application in Quebec), be now read a second time and referred to the Standing Committee on Canadian Heritage.

The question was put on the motion and, pursuant to Standing Order 93(1), the recorded division was deferred until Wednesday, February 4, 2026, at the expiry of the time provided for Oral Questions.

At 11:55 a.m., the sitting was suspended.

At 12:00 p.m., the sitting resumed.

The House resumed consideration of the motion of the Honourable Sean Fraser (Minister of Justice), seconded by the Honourable Rechie Valdez (Minister of Women and Gender Equality and Secretary of State (Small Business and Tourism)), — That Bill C-16, An Act to amend certain Acts in relation to criminal and correctional matters (child protection, gender-based violence, delays and other measures), be now read a second time and referred to the Standing Committee on Justice and Human Rights.

The debate continued.

The question was put on the motion and it was agreed to on division.

Accordingly, Bill C-16, An Act to amend certain Acts in relation to criminal and correctional matters (child protection, gender-based violence, delays and other measures), was read the second time and referred to the Standing Committee on Justice and Human Rights.

The order was read for the second reading and reference to the Standing Committee on Finance of Bill C-19, An Act to amend the Income Tax Act.

The Honourable François-Philippe Champagne (Minister of Finance and National Revenue), seconded by the Honourable Adam van Koeverden (Secretary of State (Sport)), moved, — That the bill be now read a second time and referred to the Standing Committee on Finance.

Debate arose thereon.

Pursuant to Standing Order 31, members made statements.

Pursuant to Standing Order 30(5), the House proceeded to Oral Questions.

Pursuant to order made Wednesday, November 5, 2025, the House proceeded to the taking of the deferred recorded division on the motion of the Honourable Maninder Sidhu (Minister of International Trade), seconded by the Honourable Jill McKnight (Minister of Veterans Affairs and Associate Minister of National Defence), — That Bill C-18, An Act to implement the Comprehensive Economic Partnership Agreement between Canada and Indonesia, be now read a second time and referred to the Standing Committee on International Trade.

The question was put on the motion and it was agreed to on the following division:

Pursuant to Standing Order 36, petitions certified by the Clerk of Petitions were presented as follows:

— by Karim Bardeesy (Taiaiako'n—Parkdale—High Park), one concerning ethical issues (No. 451-00438);

— by Ellis Ross (Skeena—Bulkley Valley), two concerning justice (Nos. 451-00439 and 451-00440);

— by Dan Muys (Flamborough—Glanbrook—Brant North), one concerning justice (No. 451-00441);

— by Dean Allison (Niagara West), one concerning civil and human rights (No. 451-00442);

— by Elizabeth May (Saanich—Gulf Islands), one concerning the environment (No. 451-00443);

— by Gord Johns (Courtenay—Alberni), one concerning public safety (No. 451-00444);

— by Connie Cody (Cambridge), one concerning civil and human rights (No. 451-00445);

— by the Honourable Kevin Lamoureux (Winnipeg North), one concerning citizenship and immigration (No. 451-00446);

— by Cathay Wagantall (Yorkton—Melville), one concerning civil and human rights (No. 451-00447);

— by Jacob Mantle (York—Durham), one concerning civil and human rights (No. 451-00448);

— by Andrew Lawton (Elgin—St. Thomas—London South), one concerning civil and human rights (No. 451-00449).

The House resumed consideration of the motion of the Honourable François-Philippe Champagne (Minister of Finance and National Revenue), seconded by the Honourable Adam van Koeverden (Secretary of State (Sport)), — That Bill C-19, An Act to amend the Income Tax Act, be now read a second time and referred to the Standing Committee on Finance.

The debate continued.

The Speaker informed the House that a vacancy had occurred in the representation in the House of Commons, for the electoral district of Scarborough Southwest, in the Province of Ontario, by reason of the resignation of the Honourable Bill Blair, and that, pursuant to paragraph 25(1)(b) of the Parliament of Canada Act, he had addressed, on Monday, February 2, 2026, a warrant to the Chief Electoral Officer for the issue of a writ for the election of a member to fill the vacancy.

The House resumed consideration of the motion of the Honourable François-Philippe Champagne (Minister of Finance and National Revenue), seconded by the Honourable Adam van Koeverden (Secretary of State (Sport)), — That Bill C-19, An Act to amend the Income Tax Act, be now read a second time and referred to the Standing Committee on Finance.

The debate continued.

Pursuant to order made earlier today, the motion was deemed adopted on division.

Accordingly, Bill C-19, An Act to amend the Income Tax Act, was read the second time and referred to the Standing Committee on Finance.

Pursuant to Standing Order 32(1), papers deposited with the Clerk of the House were laid before the House as follows:

— by the Speaker — Note from the Parliamentary Budget Officer entitled "Canada Groceries and Essentials Benefit", pursuant to the Parliament of Canada Act, R.S., 1985, c. P-1, sbs. 79.2(2). — Sessional Paper No. 8560-451-1119-39. (Pursuant to Standing Order 32(5), permanently referred to the Standing Committee on Finance)

— by the Honourable Sean Fraser (Minister of Justice and Attorney General of Canada) — Report on the Statutes Repeal Act for the year 2026, pursuant to the Statutes Repeal Act, S.C. 2008, c. 20, s. 2. — Sessional Paper No. 8560-451-1046-02. (Pursuant to Standing Order 32(5), permanently referred to the Standing Committee on Justice and Human Rights)

— by the Honourable Tim Hodgson (Minister of Energy and Natural Resources) — Report on the state of Canada's forests for the year 2025, pursuant to the Department of Natural Resources Act, S.C. 1994, c. 41, sbs. 7(2). — Sessional Paper No. 8560-451-461-02. (Pursuant to Standing Order 32(5), permanently referred to the Standing Committee on Natural Resources)

Pursuant to Standing Order 36, a petition certified by the Clerk of Petitions was filed as follows:

— by Dan Albas (Okanagan Lake West—South Kelowna), one concerning social affairs and equality (No. 451-00450).

At 6:43 p.m., pursuant to Standing Order 38(1), the question “That this House do now adjourn” was deemed to have been proposed.

After debate, the question was deemed to have been adopted.

Accordingly, at 7:06 p.m., the Assistant Deputy Speaker adjourned the House until tomorrow at 10:00 a.m., pursuant to Standing Order 24(1).