Income tax 2023-2024. Create a tax formula worksheet using Excel part number one.  First, a word from our sponsor. Actually, we're sponsoring ourselves on this one because apparently the merchandisers, they don't want to be seen with us. But that's okay, whatever.  Like our crunching numbers is my cardio product line. Now, I'm not saying that subscribing to this channel, crunching numbers with us, will make you thin, fit, and healthy or anything. However, it does seem like it works for her. Just saying. So, subscribe, hit the bell thing and buy some merchandise so you can make the world a better place by sharing your accounting instruction exercise routine. If you would like a commercial free experience, consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com Here we are in Excel. If you don't have access to this workbook, that's okay because we'll basically build this from a blank worksheet. If you do have access to this workbook though, there's currently three tabs down below. We've got two green tabs with an E in front of it. That's going to be our example. In essence, the end result. And then the blue tab with a P in front. That's where we're going to be doing our practice problem, building our Excel worksheet. Let's take a look at one of these example tabs to get an idea of where we will be going. In essence, constructing the income tax formula in as clean and streamlined format as possible, this allowing us a better understanding of the income tax formula conceptually and practically gives us another source that we can do data input, having a double check to the data input on the tax return, which is quite useful even in practice, given the fact that normal individual income taxes don't use the double entry accounting system. So we don't have that internal control. Having an external worksheet that we can basically punch the numbers into can help us better understand what the software is doing and double check our data input into the software. Alright, so we're just going to basically create our income tax formula and then we'll color code it and make it a little bit fancy. And then we'll make other tabs. This will be a work in progress as we go through our practice problems so that we can have tabs that will feed into each of these line items. Let's go back to the first tab, our practice tab, and let's just look at a tax software. Now if you don't have access to the tax software, that's okay. You can look at the same form in the form at the IRS website, irs.gov, irs.gov. But if you do have software, it's a great tool to run scenarios with. So I'm going to look at a baseline tax return to just build our basic formula. So we have Adam Taxman, who's just trying to avoid the dang Taxman. And then where's the single filer we'll start off with, earning $100,000. We're just going to start with a nice even number for the W-2 income. Single filer will just take the standard deduction to start off with, and that gives us our taxable income, the bottom of the income statement, basically income statement, part of the tax return. And then we've got the taxes and credits on the second page. Now in LASERT, they give us a nice little tax summary over here, which is basically kind of like our worksheet that we're putting together in a formula basis. So we're going to mirror, in essence, this kind of format in Excel. All right, let's go on over to Excel.  So first I'm zoomed in, I hold down CTRL, I zoomed in on the scroll wheel, currently at 295 on the zoom-in. I'm going to select the triangle up top, right-click on the selected area, and we're going to format the cells. And then I typically like to make it currency, negative numbers, bracketed and red. Don't want the dollar signs, because they just cloud things up. We don't really need the pennies, the decimals, so I usually remove them because we round things typically for taxes. Let's go ahead and say OK. I'm also in the home tab up top in the font group. I'm going to make it bold. You might not need to do that yourself, but I like to be bold because my producer is going to be bold when I'm on camera here because that's how you get views on the social platforms and what not. You've got to be bold, man. So that's as bold as we can do it. So then I'm going to make this column A skinny, and let's make it column A skinny. And I'm also going to type up here it's going to be the tax formula, let's say 2023. Tax formula 2023 and then I'm going to select from A on over to D. I'm not going to worry that it's hanging over the cell right now, but I do want to show that it's a header. I usually do that by going to the home tab, font group dropping down the bucket black and then on the lettering white. So that's going to show that it's a header for us. I'll center it later. I'll deal with that later. I'm going to put my formulas over here. I made this a skinny so I can put plus or minus. And then I'm going to say that my tax formula starts here. We start with income. Now income, there's a lot of sources of income, W2 income, interest income, dividend income, capital gain income, schedule C income. But all of those types of income we're going to feed into this line item. Now in our practice problem, we had one kind of income we've added thus far that being the W2 income. So let's mirror what we would typically do if we were going to make this in Excel putting another tab over here for that income line item. So I'm going to hit a plus button and I'm going to say this is going to be the P I'll say for income. I'm going to make that tab blue right clicking on it, selecting and if you don't have that blue right there colors, standard color wheel, I'm going to make it blue. That's the one I use just I've just gotten used to that so you can use a different color if you want but I like that color. So there it is. So we're going to say this I'm just going to type in a generic worksheet W2 data input. I'm going to make that a header. Let's format this entire worksheet like we always do. I'm going to select a whole thing again, right click format the cells, currency, negative numbers blacketed in red, no dollar sign get rid of the decimals okay home tab, font group borders, all right holding down control scrolling in so we're zooming into it and then I'm going to say let's make these two my headers. So I'm going to go home tab, font group border or black and white I'll make a a little bit longer putting my cursor between the A and the B making that a bit longer so that people can type in the W2 income right so this would be job one 100,000 we're going to say now they might have multiple W2's if they're married they could have each worked like three jobs right so let's say 1, 2, 3, 4, 5, 6, 7, 8 let's just leave like that much for W2 and then say total W 2 income income and so I'm just going to sum this up then I'm going to say all right then the total W2 let's put the total on the outside equals the sum of all of this okay and then I'm this is my data input range I like to make my data input like blue so I'm going to right click and say let's make this format the cells and make it let's do it this way home tab font group bucket blue and then home tab font group I'm going to put borders around it so now we've got that income has flown through and then I'm just going to put my total income total income down here there's only one thing in it I'm just going to sum up what's above it that 100,000 that's all we have in it thus far but we're going to have more income line items like dividend interest and so on later so this is a work in progress the point is that I'm making a different tab that's going to pull into my parent tab over here so this income line item I'm going to say is equal to what's on this tab the total of all my income so later on that will include possibly multiple different things on this worksheet and possibly other worksheets like a schedule C schedule E which I will put on their own worksheet and what not or I'll put dividend income and what not possibly on this worksheet so it might not tie exactly into the tax return system that's in essence if you look at the tax return that's kind of what they're doing in that the income line item all of this stuff is on the face of the statement which is kind of funny but they kind of put the interest on a separate tab if it's over a certain dollar amount that's going to be schedule B that flows into the formula that's right and then you've got the schedule C which is a separate worksheet that flows into the schedule one and then to the form 1040 so we're not going to mirror like the schedule one the schedule C to the schedule one we're just kind of but we're going to make a similar format in that we'll say that the 1040 is is the parent or the summary and then we'll make a separate worksheet to break out the detail and that'll again that'll be we'll try to make it a combination between being simple for the data input so I can double data input and but also complex enough that it helps us to give us that double check of the data input right which is a tricky kind of balancing act okay so then we're going to say that's the income line item the next line item is going to say I'm going to say minus in my cells it's going to be the adjustments to income and so I'll make this one a little bit larger be a little bit larger and then this is going to pull from another worksheet which I'll say is adjustments to income but I don't want to add that worksheet just yet so I'm just going to put zero here because in our example problem there were no adjustments to income so so I don't have anything in that line item so as we do we will build another worksheet and pull it in like we did with this one but for now I'll leave it as is home tab font group underline that's going to give us equal to I'm going to say equal it's going to try to say a formula but I'm just going to say tab so it doesn't do a formula that's going to give us the adjusted gross income otherwise known as AGI I'll make column B a little bit larger and so it's going to be here this will be equal to the 100,000 minus the adjustments so there we have that and then we're going to subtract out the greater of greater of boom so by the way where we add in our here we're right here so now we have the adjusted gross income we have the adjustments to income up top that I name it the same adjustments to income or the above the line deductions you might call them sometimes schedule one deductions now and then and so now you have the greater of the itemized or standard deductions okay so the greater of colon subtotal either the itemized deductions I'm going to put those two on an internal bit right here a sub category that's what the colon means it means there's going to be I'm going to pull these inside and then have a total outside which will take the greater of the two in essence so itemized deductions or the standard deduction and then the standard deduction I'll put a little asterisk because it's going to be coming from a worksheet now the itemized deductions let's put it let's indent this as well home tab and then alignment and indent it because it's going to be one of one or the other of these two the itemized deductions come from the schedule a so we will create another worksheet for that but we don't have anything in there right now so I'm just going to put zero we will continue to build this later the standard deductions is going to come basically from a worksheet now you can get this in essence from this table right here here the standard deductions for single married head of household so these deductions tie into the filing status so I can put a little worksheet down here and then again you can get more or less sophisticated with this but I'm going to put it down here on let's put it just for now on 21 I'll put it down here and say these are the standard deductions colon and I'm going to say if they were single or married filing separate which is NFS that's the shorthand for married filing separate then let's put that could I make this a little bit wider let's put it like over here 13850 that comes from our table so 13850 alright and then this is going to be head or let's say married filing joint and that's often abbreviated as MFJ and that's going to be you could think of it as this hold on a second this is not right 850 and then this is going to be that times 2 27700 that helps you to kind of memorize it if you can memorize this number then it's doubled for married and then we can say head of household often abbreviated HOH is going to be in between at 20800 so that's the 20800 now if you're filing a 1040 SR they have these added brackets down here for single married so if certain conditions are met which we'll talk about later but I'll try to put a little thing in here so if they say over 65 or blind for I'll put this up top married filing joint single or head of household then you have another 1850 and 1500 per person that's over 65 if married filing joint or blind we'll get into that basically later but that's our little worksheet so I'm going to put this let's make this black and white home tab font group I'll make this black white I'll center it and then I'm just going to put tables around this home tab font group let's put borders around that let's make this black and white home tab font group black white there we have it so that means that that when I look at the standard deduction I'm going to change this based on the table now we can try to automate this you can say well if it's single it'll populate automatically but I kind of like the physical necessity of saying equals and then going down here and saying okay what's going on here it's the single status that helps you to determine that's helping me determine okay it's a single file or that's why it's at the 13 850 and that ties out into our worksheet here where it's the 13 850 so then that when we say okay well which one is it going to take between these two we want to take the larger of the itemized or this one so this will be a data input in here and this will be a formula this is a formula we can use called max meaning take the biggest one that's what that formula means pretty basic formula but sometimes it's hard to remember because it's not used as often but take the max of those two and so it takes the 13 the 13 850 in this case I should probably pull that down here and then say this is going to be so then and I could just say this is the greater of let's say just a greater of and then I'll indent that two times home tab alignment indent that two times just so we have a subtotal pulled it inside we pulled basically the result down here which is taking the greater of these two so that's going to give us then our that's going to be equal to then our man it did a formula enter and then that's going to give us our taxable income so taxable income which is going to be equal to the 100,000 minus the greater of the itemizer standard deductions so that's the 86 150 which ties into the 86 150 here so that's the bottom of like the income statement which we usually do our data input and are focused on with our data input side of things the second half of the calculation is the tax so we go back on over and say okay let's say we're going to take that times in essence I'm going to say times with an X times the the tax rate let's call this the average tax rate now notice we don't actually multiply times an average tax rate what we do is we we apply those tax brackets so but I'm so I'm going to back into this number I'm going to let the software now do the calculation so I'm going to say this equals the tax before credits and other taxes so that I'm going to let the software do that calculation let's look at the the formula this time so we're down here total credits this is standard deduction larger taxable income tax before credits so that's going to be the 14266 so I'm going to say alright I'll let it do the calculation 14266 now once I have that I can back into the average tax rate so I'm going to say okay what's the average tax rate well that's the 14266 divided by the taxable income making that a percent home tab number group percentify to recognize and if I pull back on over here that's going to give us the 16.6 let's add a decimal so we can see it add a decimal home tab 16.6 right and then after that we've got I'm going to say minus other well that's not right other credits so now we've got basically the below the line credits I'm just going to put a zero in here for now we'll talk about the credits more credits later so we'll add more worksheets to feed into that line item later and then we've got other I'm not going to underline at home tab underline plus this should be tax before credits and other taxes and then minus other credits plus other taxes I've kind of mixed up my capitals and non capitals here other taxes and that would be like self employment tax we'll talk more about that later and then I'm going to put an underline here and say that's going to give us equal to enter our total tax so the total tax is going to be equal to this tax that's the tax that we owe and then credits will reduce that so credits are good because it's going to reduce the tax that we owe and then if there are other taxes I'm going to say plus like self employment tax for example we'd have to add that which would be bad in this case and so that's going to be the 14 14 to 66 again and then we're going to say minus the payments and refundable credits so now we have credits that are those refundable ones which means your liability could go below zero and the payments that you make so let's in our example problem over here let's for example say that we withheld on our taxes we already have 12,000 so 12,000 so if I go into the first page, second page here there's the withholdings so I could add another worksheet called payments right so we could say ok let's go over here and say we see that in our worksheet so I'll add another one and this is going to be we're pulling that to the right our payments and credits I'm going to make that one blue right click formatting it to make it blue and then I'll select the whole thing again right click format we're going to make it currency negative numbers bracketed and red no dollar sign no decimals and then ok font group bold hold down control scroll in so I'm going to label this one up top I'm just going to give it a name payments and refundable credits which is going to feed into that line item so I'm going to make A a little bit larger and then I'll select from A to C make that a header by going to the home tab font group black and white and then I'm going to put the most basic kind of payment which is a W2 W2 with withholding and so I'm going to make that black and white home tab font group black white now we could have multiple W2s again so you could have a married couple one they could have three jobs each right 1, 2, 3, 4, 5, 6, 7, 8 right so I'll put the total down here total W W2 with withholding and say this was Job 1 12,000 12,000 and I'm going to sum that up over here equals the sum of this I'll make this my data input area home tab font group I'll make it borders drop down on the bucket make it blue and so there it is and that's going to give us our I'll put it right down here total pay payments and credits and I'll just sum up the outer column there's only one number in it right now but we'll add more to it later back to my first tab and I'm going to say this is going to feed in from this number right here so there's our there's our 12,000 and so then if I go back on over to my tax formula that's going to finally give us equal to the tax do or I'm going to put brackets around it refund refund because a negative number would be a refund it's going to be a positive number in this case so we still owe taxes now note you could also have penalties so we'll talk about penalties the software might try to calculate later but that's the general idea so we get to here there's the 12 there's the 2308 and then there's a $43 penalty so if I put the penalty of 43 of penalty penalty T and then say okay now it's at this plus that 2309 so 2309 okay and let's check the spelling because I think I misspelled that penalty and single I misspelled it okay alright so that's the general outline so we're running kind of long so I'll stop it here next time we'll make it a little bit more fancy adding some colors to it but that's the and then of course as we have more complexity in the return we will add more schedules to the right that will feed into this income tax formula


Welcome to the video Peripheral Vascular Disease Assessment. In this video, we'll use peripheral vascular assessment data, pain, peripheral pulses, changes in the skin, edema, ulcer characteristics, risks of complications to examine the characteristics of four conditions. These conditions are peripheral arterial disease, deep vein thrombosis, chronic venous insufficiency, and arterial occlusion. Please feel free to pause the video to reflect on or process the information given. In this activity, you will examine characteristics that specify assessment data with signs and symptoms. Peripheral vascular disease, or PVD, includes conditions that alter the natural flow of blood through the arteries and veins of the peripheral circulation. PVD is common in people who are older or diabetic. It is important for the nurse to know if the origin of the vascular problem is arterial or venous to provide appropriate care and to prevent serious complications from occurring. Atherosclerosis is the leading cause of PVD. Plaque forms in the lumen of the vessel. Atherosclerosis occurs over a long period of time. No symptoms of PVD occur until a major artery is affected in a lower extremity, and organs and surrounding tissues are deprived of oxygen and nutrients. Assessment Clinical signs of PVD reflect the blood's inability to circulate freely to the extremity. By the time symptoms occur, the artery is approximately 85 to 95 percent occluded. Risks for PVD include modifiable risks, like a diet high in saturated fats or cholesterol, smoking, obesity, decreased activity, and stress. Non-modifiable risks include familial tendencies, age, and gender. Peripheral arterial disease. PAD is most common in men ages 50 to 75 years old. The risk for PAD increases with age. PAD develops in the major bifurcations and areas of acute angulation. Clients do not experience symptoms in early stages of the disease. There are four stages of PAD progression. Stage one is asymptomatic. Stage two is claudication. Stage three is rest pain, and stage four is necrosis and gangrene, pain. The classic symptom of PAD pain is caused by intermittent claudication. The pain increases with activity, such as walking one or two blocks, and the pain decreases with rest or positioning the limb in a dependent position. Rest pain is another symptom. This is a sensation of burning or numbness in toes or peristhesia. It is relieved by keeping the limb in a dependent position. Ulcer site pain is also a common symptom. Pulses. PAD pulses are absent or diminished. The nurse should check for a posterior tibial pulse. A Doppler may be needed to accurately find the pulse. Skin changes. These include dry, shiny, hairless skin, thickened nails, dependent ruber, paler on elevation, dusky, pale or mottled skin, and cool or cold foot. Edema. A mild peripheral edema is possible. Ulcer characteristics. These include deep, small round ulcers with a punched out appearance. The ulcer bed is pale with even edges and little granulation. The ulcer is often located on the toes and there is often pain at the ulcer site. Complications. These include gain green and an increased risk of chronic angina, MI or stroke. Acute arterial occlusion or AAO. An acute arterial occlusion occurs when a thrombus or blood clot adheres to the vessel wall. If the thrombus breaks off and travels, it becomes an embolism. An embolism can lodge in a narrowed vessel and obstruct blood flow to vital organs or tissues. Six classic signs of acute arterial occlusion include pain, paler, pulselessness, peristhesia, paralysis, and poculothermia or cold temperature. Pain. The classic symptoms of acute arterial occlusion is acute and sudden onset pain as well as peristhesia. Pulse. There is an absent pulse that is distilled to the occlusion and a doppler may need to be used to confirm the findings. Skin changes include skin that has a pale paler or a cyanotic and dusky or the extremity feels cold. Edema. There is no edema with AAO. Complications include the AAO needs immediate treatment. There is a risk of ischemia and tissue necrosis and gain green can develop within hours. Other complications include paralysis and amputation of the affected extremity. Venous insufficiency. The cause of venous insufficiency is incompetent valves. Valves become overstretched because of persistent excessive pressure. Symptoms reflect the inability of blood to drain from the extremity and return to the heart. Causes of chronic venous insufficiency or CVI. Stasis is caused by working on feet all day, airplane travel, obesity, pregnancy and heart disease. Pain includes a dull aching pain in the affected leg, cramping but no claudication. The pain may be relieved by elevation and no neuro deficit. Pulse. The pulse is present but the pulse is difficult to find because of the edema. Skin changes include thick, tough, brawny pigmented skin, skin that has a normal temperature with no neurologic deficit, they may have scars from previous ulcers and there may be full veins when the leg is slightly dependent. Edema. Uphill or leg edema increases throughout the day and the edema decreases when lying down or elevating the legs. Ulcer. With CVI there may be a chronic, non-healing ulcer. It could be superficial with a pink bed and uneven edges. The ulcer is usually over the inner or outer ankle, there might be moderate ulcer discomfort and there is granulation tissue present. Complications include chronic, non-healing ulcers. Now let's compare arterial versus venous ulcers. With arterial ulcers the wound margins are even, sharply demarcated and punched out and they are often located on the ends of toes. With venous ulcers the wound is often superficial with a pink bed and uneven edges and they occur between the knee and ankle usually over the inner or outer ankle. Deep vein thrombosis or DVT. Thrombosis formation is associated with stasis of blood flow, endothelial injury and or hypercoagulability. This is also known as Virgo's triad. Deep vein thrombosis pain may be a symptomatic. There may be pain in the calf with dorsiflexion of the foot. Homan sign occurs in only 10% of patients. The pain is localized or occurs when standing and there is also tenderness in the groin. The deep vein thrombosis pulse is present. The skin may have inflammation, redness or soreness or an increased temperature over the affected area. An edema may be present over the tibia. There may be sudden onset, unilateral edema of the leg, induration along the blood vessel. There is also warmth when an edema is present. Patients include a high risk of developing a pulmonary emboli. You have completed the video peripheral vascular disease assessment.


What's up, everyone? It's your girl Kenzie here from Layton Sports Guards and we are moving on to some football We've got 2022 Panini contenders football hobby six box half case break number 13 pick your team I've got Alan R. Vikings Chris S. Bears Chris C. Dolphins Dean I with the Lions in Seahawks drew P. Bills It's UK M. Texans Cardinals Eric P. Packers Frank M. Rams Henry J. Titans human H Jets Jesus T. Niners John B. Giants and Bucks Joshua B. Chiefs and Eagles Kenneth B Washington, Louis C. Patriots Matthew J. Jags Matthew E Broncos, thanks again Matthew closing us out Matthias S. Browns Moses L. Chargers Nathan J with the Bengals and Saints Nathaniel S. Panthers Riley D Raven Sean M with the Steelers and Cowboys Tim E. Raiders Trey H. Falcons and Wang S. with the Colts All right best of luck everyone again just a reminder that no vet-based ship Everything else will so all the inserts numbered cards hits of course just know that base will ship out of this So Mark doing good My first look at contenders today as well. Good luck everyone.  Thank you the remainder of the break unless it's a one-of-one or an auto Six going to the bottom on the round numbers bottom team there We've got rookie ticket auto of Samuel Womack Niners Stafford and uh cup touchdown tandems Come on there. Thank you and tenders dust or something Rookie of the year Isaiah likely that will ship And we've got ticket stop to 11 a type one Thornton. There you go patriots. Nice. That one is on card Very nice rookie of the year Malik Willis Typically what one on card auto per box? Have here Kenny pick it on the Supernaturals. That's 31 of 99. There you go Steelers Gladiators of Herschel Walker Legendary of uh Gronk Like almost like it's weird, but it's not to see Gronk in the past uni like after like the past couple years I'm used to seeing him in the books Uh, what is that? Randy Moss We've got a rookie ticket auto of Teagan Quintor Rihanna court to Rihanna. I've seen this name too often MVP Trevor Lawrence Davis Gladiators of Aaron Donald power players Daniel Hunter Got Titans Roger McCreary rookie ticket auto And we've got mac jones and a michael parson's going to roll the dice one two three left four five six right again This will be for the remainder of the break unless there's a one-on-one. Don't believe there's all those of this That one is for also going to the rights Right on both inserts. Um Got the checklist. I'm gonna show what they're called off the top of my head contender series Here's no Collins See johnson That is marshal falk um mvp. Justin herbert. Yeah Um Got washington amari rogers rookie ticket auto and player of power players miles garret golf legendary brett farf john watson gameday ticket of jail and hurts Got jordan davis for the eagles on the rookie ticket auto Rookie of the year johan dotson last pack box one Bateman and touchdown tan numbs aj brown jail and hurts box two What's up lake retro designs this year uh 2002 2002 I haven't seen one yet either We've got another ticket stop here rookie ticket of brailin sanders that one is 23 of 86 Back to back boxes with the ticket stubs.  Even montgomery. Those remind me like a cartoon Those power player inserts Six cars per pack Did we get an extra auto auto nice Williams garret wilson uh rookie of the year Yeah Touch on tan numbs race in montana You've got tyler smith for the cowboys on the playoff ticket to 99 The cowboys winning ticket lamar jackson Interested to see where he ends up. That's for sure Alan and ramsey again. 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Let's say Rookie of the year kath walker the third see an auto time for uh Dean shot bateman kamara dick buccas great Got rookie ticket auto of alex rite Browns Algear rookie of the year. Nice. Yeah, I haven't seen those yet. Got another browns rookie ticket auto of perion winfrey deck presscott mvp They don't have the field sticker on pj more game day ticket joe montana pettman d hop So go bottom with drake one then Last pack here of box three They've got bears on the showcase ticket of tristan ebbner That's the little smudge there on the sticker We go bears Not numbered on that one and power players fred warner Again that base doesn't ship first half Box four See where we are on this next break Two four six left cardinals ravens broncos colts rams vikings all remaining teams are on sale Got a nice one here falcons rookie ticket auto tyler algear mvp captain curke It's gonna go bottom on the round numbers That's supernatural josh allen. There is tony rookie the uh year isiah likely fredell patterson gladiators grunk Maji going to the right on that one Cowboy We have for the titans rookie ticket auto of ryan stonehouse kicker Travis kelson Again, there is zilling for you six teams left on the next break mvp kerbert surprise herpits a redemption He's usually pretty good about signing his stuff Uh power players seyquan no Got legendary of lt for the chargers that is 27 out of 99 Touchdown tannins bills power players, uh brian burns Got drake london rookie on card auto you go atlanta Falcons that's gonna be tray h Nice london on card Grats on that one That's going right the ramps got tyrie smith rookie ticket auto Uh seahawks spread far of legendary out of 25. Nice Uh touchdown tannins ravens Andrews rookie of the year johann datson commanders Jordan stout for the ravens rookie ticket auto gladiators of dick buccas makers winning ticket of kyler murray Last pack box four Uh, yeah To uh marah and cooper cup All right box six to go on the left one next one y'all cardinals ravens broncos colt rams vikings Round numbers it's gonna go bottom raiders with some airway We've got another rookie ticket auto of ryan stonehouse titans power players bobby wagner mvp tom brady got chargers justin herbert airs daniel hunter that is 95 and 99 vikings touchdown tannins for the dalton safe on it's gonna go right with khalil mac gladiators Florence taylor digs rookie the year of george pickens steelers Derek car game day ticket uh terrell davis broncos jack lennard mvp contenders jamar chase Derek henry gladiators, uh url campbell I've seen very many autos out of this box. Yeah. Oh got tary smith ricky ticket auto seahawks legendary of dan marino allen Got touchdown tannins brady and evance for the books tom it's ricky the year brice hall jets Jerome ford for the browns ricky ticket auto supernatural herbie Khalil Shakir for the bills ricky ticket auto uh winning ticket jonathan taylor Higgins we've got game day ticket nick chubb Last pack here box five Up here johan dotson on the variation five of four forty nine Playoff ticket rps You go washington very nice hit sign that big too And ricky the year malik willis great last pack there Well, all right last box starting to heat up here a little bit Last box of number 13 Again y'all six teams left. Let's get this filled up carnells ravens broncos colts rams vikings You tweet that out again for me too Thank you. We've got a d andre swift players uh playoff ticket. Sorry 57 of 199 Power players david montgomery bears dub beers Legendary of gronkowski Jones touched on tannins niners mvp contenders trevor laurence davis gladiators of john elway broncos Round numbers going to the bottom with johan dotson washington We've got eagles uh ricky ticket auto mario goodrich Game day ticket jesson jefferson Ronald ricky the year isaia likely down to six or still six. Sorry still six to go Brandon cooks. We've got power players de force buckner Second half here. They're a good sin for the packers ricky ticket auto Going to the right to michael parsons Holy crap Nothing is literally taller than me Wow Oh now Heard us with the muscles what you talking about steve young niners. Yeah, those are like Chests that they was coming mvp herbert Someone's got to lay on those and take a picture We've got vikings on the horizontal ricky ticket luis sign on the variation there. There you go, minnesota Power players jordan brooks I'm brainy. We've got legendary brett farf Stafford malik willis on the supernatural rookie jake fergusson cowboys playoff tickets 27 to 49 dallas jahan dotson ricky the year Gladiators her shall walker and last pack here We'll do a quick recap You've got how about a matt corral on card auto to end the break? There you go panthers Nice corral And winning ticket kyler murray Those are douchey All right Here we go recap time Jared Bernhardt falcons.  We had showcase ticket of tristan ebner bares tyler smith cowboys jake ferguson cowboys. Wow cowboys with two playoff tickets. Nice johan dotson on the uh horizontal playoff ticket rps variation washington ticket stubs of beryland sanders miami tyquan thorton to eleven patreons And then our max cards. We had the on-card rookie ticket auto garret wilson jets The rookie ticket on card drake london falcons and then the chargers redemption science of greatness. Justin herbert Alrighty that will do it for number 13 y'all. We got 14 coming up once it fills. Thanks so much


It is now time for oral questions. I recognize the leader of His Majesty's loyal opposition. Thank you, Speaker. We know that last week's budget failed to meet the moment that we're in. But the more you dig into this, the worse it gets. Hidden in the back pages of the latest budget, they've snuck in billions of cuts to services that people rely on. My question is to the Premier. Will he explain why his government buried $6 billion in cuts at a time when the people of this province are really struggling? To apply the Minister of Finance. Mr. Speaker, thank you to the member opposite for that question through you. Mr. Speaker, I don't know. You look at the budget. Let's look at the numbers. I'm a numbers guy. The increase in the budget to $204.7 billion includes a $6 billion increase to health care spending right next year. That's an 8.1% increase. That's an increase. I don't know. Secondly, education, which includes childcare funding. It includes funding for catch-up. It includes funding for mental health. It includes funding for literacy. And a whole range of things, more funding per pupil as the Minister of Education has highlighted, is going up $2.3 billion. That's 7.1%, Mr. Speaker. I'm looking at numbers. That's a good response. Now maybe their world looks at numbers very differently, but I'm looking at the facts. The supplementary question. Let's talk about the facts. And let's talk about priorities. Because budgets are about priorities. And what we're seeing is that this government has the wrong priorities. Perhaps the members over on the government side should take a second look because they are making cuts. They should check out page 150 of the budget book, which reveals this government is cutting funds to the Ministry of Municipal Affairs and Housing, cuts to tourism culture and sport, cuts to Francophone affairs, cuts to agriculture. Will the Premier again explain why these cuts will mean what these cuts are going to mean for homelessness programs, for the Ontario Arts Council, for local transit and for bilingual services? Minister of Finance. Mr. Speaker, clearly the budget focused on lifting up everybody in Ontario. Everybody, everybody. All 15.4 million people almost in this province. And Mr. Speaker, that increase in population underscores why we have a sense of urgency on this side of the house to get things done, Mr. Speaker, because we have a housing shortage, a housing crisis in Ontario. We don't have enough hospitals, long-term care facilities. And in fact, you mentioned homelessness. Thank you for raising that. Very important point. What did we do last week? We increased funding for homelessness by $240 million. A record increase for people who need a hand up, Mr. Speaker. Because, Mr. Speaker, we're not going to let down the people coming to this province, nor are we going to let down the people in this province. Speaker, all you have to do is look at their expenses from this year and compare them to what's actually in the budget. Speaker, it's not just a difference in reporting. It's a shell game. This government is hiding cuts that are going to eliminate services at a time when people really need them. And that's not right. They're cutting funds to the Attorney General, to infrastructure, to transportation, to seniors and accessibility, and cuts to the Solicitor General. Speaker, back to the Premier. What's that going to mean for Ontarians who are waiting for healthcare, who are at the Glamlord and Tenant Board, who are looking for legal aid and home care programs? Minister, if it is. Mr. Speaker, only NDP math could come to that conclusion. The base programs have increased from $175 billion to $190 billion. And do you know why, Mr. Speaker? Because we are investing in the people of Ontario, Mr. Speaker. We're investing over $15 billion of new funding, new money over the next three years for healthcare, Mr. Speaker. Why don't you go talk to the OMA, go talk to the OHA, go talk to the CMHA, look it up. These are organizations that deliver acute care, mental health care, home and community care, long-term care. Mr. Speaker, they all said, thank you to the government. We're hitting the priorities that the people of Ontario need and want. Thank you. The next question. The member for Kiwetnaw. Miigwech. The next question is to the premier. This government has granted thousands of mining claims on treaty territory and is trying to fast-track dangerous projects against the will of the people who live there, eat the fish and drink the water. Look in the gallery and you will see leadership and over-aided first nations who are here to stand up for their homelands. Speaker, will this government commit today to obtain the consent of first nations before making any plans for their homelands? Minister of Indigenous Affairs. Mr. Speaker, I want to thank the honourable member for his question and welcome members from the isolated northern communities. You know, Mr. Speaker, from the outset our government has been focused on consensus and relationship building, Mr. Speaker, when it comes to resource projects and legacy infrastructure. In fact, it started a couple of years ago. I know that Alvin Fidler is in the galleries here today and I think back to the member from Renfrew Nipissing Pembroke when he was the minister of natural resources and forestry and we revamped that piece of legislation to reflect consensus. I appreciated that then, the ability for us to sit at a table, build partnerships and friendships, relationships that reflect the need to build out our northern infrastructure and resource projects around consensus. Thank you, Mr. Speaker. Supplementary question? Speaker, that type of response means that they do not care about first nations rights. Speaker, the government says it respects first nations but people here tell me that this government has granted thousands of mining claims in their backyards without prior notice that alone consent. How does that show respect for the people who have always lived there and cared for their lands? Will this government again today to end the antiquated and offensive free entry staking system? We are focused on building relationships under the leadership of this premier. We meet very regularly with indigenous leaders from across this province. In fact, regularly with the chiefs of Ontario, their grand chiefs, etc. Those meetings are focused on building consensus. They are about ensuring that resources extracted from Northern Ontario are distributed fairly and most importantly under the resource-revenue sharing agreements to ensure that indigenous communities are involved in the benefits of those kinds of resource activities. It is not just for the financial benefits of the resource projects, in many instances, in fact all of our resource-revenue sharing participation from indigenous leadership in the responsible management of those resources, Mr. Speaker. So we want to continue down that course. We think this provides a balanced, fair way for indigenous communities to derive benefits from those resource activities, Mr. Speaker. Have their say in how and why they're developed. Thank you, Mr. Speaker. Here are the final supplementary. Speaker, we are not communities. We are actually nations. Yes. Speaker, this government says it wants prosperity for all Ontarians. But let me be clear, these five First Nations who traveled thousands of kilometers to be here are the ones that have to live up, live with the mess that is left behind after mining. Their children, their grandchildren will have to drink the water downstream from these mines. Will this government promise today to gain their agreement rather than bulldozing over their lands and waters? Better yet? Well, today, the premier meet with these leaders today. Thank you, Mr. Speaker. What our government will continue to put a priority on is the shared and common interests about transforming Northern Ontario, Mr. Speaker, to a place where not only people benefit from the economic opportunities, the largest sub-sovereign state environmental policy, I think that could be advanced anywhere, is through mining critical minerals, Mr. Speaker, but the legacy infrastructure that's required to support it. Many, if not most of the communities that are represented here today, I've had a special opportunity to live in or work in work for, Mr. Speaker, and I can tell you, they all want better infrastructure. They all, for the most part, want road access to improve the health, social and economic opportunities for their communities. That's what a provincial government does, Mr. Speaker. We create the platforms for these kinds of resource activities to advance responsibly and safely at the same time creating new opportunities, real opportunities for isolated communities that their members are asking me for every single day, Mr. Speaker. Thank you very much. Next question, the member for Ottawa Centre. Thank you. Thank you, Speaker. My question is for the Premier. This... No consent, no re-enactment. I would ask our guests who are in the gallery to refrain from this outburst or you'll be asked to leave. We're pleased to have guests visiting us in the legislature but there could be no outbursts from the galleries or we wouldn't be able to comport ourselves in the way that we need to do our business. Where are we? Member for Ottawa Centre. Thank you, Speaker. My question is for the Premier. Speaker, this week, Global News revealed that the government is withholding information about the Ontario Line Transit Project, a public-private partnership which is skyrocketed past the government's original cost estimates from $10.9 billion to $19 billion. Yesterday, the Premier said we aren't hiding anything but his officials have redacted documents so financial disclosure on the Ontario Line is impossible for people from Global News. Speaker, simple question. Why won't this government disclose the financial costs of the Ontario Line? Mr. Transportation. Thank you, Speaker. Well, in the early days of our first mandate, the Premier laid out our government's plan to build badly needed transit in the Greater Toronto Area and that includes the signature New Ontario Line. Since those early days, Mr. Speaker, we've taken our responsibility to taxpayers very seriously and that's why our government passed with no help from that member or the members of the opposition because we know, Mr. Speaker, that time is money. But in addition to being able to deliver value for taxpayers, we also need to have a competitive procurement process which is why our government decided to break up the procurement for the Ontario Line into three separate packages. As we refined estimates for those packages, Mr. Speaker, they were commercially sensitive but as soon as those contracts were posted online with their values. The South Civil's valued at $6 billion, Mr. Speaker, and a contract for the rolling stock systems and operations and maintenance valued at $9 billion. The member of the opposition wants to talk about a lot of transparency but we have delivered this in the dark. A supplementary question. Thank you, Speaker. I would tell the Premier and the Minister if she will respond to the second question I have here that you can't have this as what we know. We know the southern portion of the Ontario Line as the government's currently proposed is going to cost nearly $1 billion per kilometre. Nearly a billion. But the Spadina Subway extension that was completed in 2017 cost $384 million per kilometre. So what's happened? And we can't simply blame the Pandemic Speaker because in April 2020 reported that subway costs had doubled and infrastructure Ontario are a lot of public-private partnership consultants former staff members of this government that seem to be enriching themselves at the expense of the Ontario public. So I ask the Premier, are you going to reign in these private consultants, these pethy financiers and get our subway costs under control? Mr. Transportation. Mr. Speaker, we've been clear as soon as contracts are awarded the values of those contracts are posted they're publicly available for anyone, for taxpayers and global news to examine as they wish. What I know Mr. Speaker is that member opposite and that party of the opposition parties will do anything to make sure that we don't build transit in the greater Toronto area. Mr. Speaker, we put out the largest transit expansion plan anywhere in North America and that party voted against it. Mr. Speaker, we brought forward measures to prevent the delivery of transit because we know we had to address the transit deficit that was left by the previous Liberal government who could not get transit in the city of Toronto built. We brought that forward and what did they do Mr. Speaker? They all voted against it. Mr. Speaker, it's clear that this is why they are in opposition Mr. Speaker, because not only are they against transit, they're against building it faster, it's clear that they don't even know how to get it built. Thank you Mr. Speaker. Thank you Mr. Speaker. My question is for the Minister of Economic Development Job Creation and Trade. My riding of Carlton is home to a number of manufacturers that continue to make investments in cutting edge technology to stay ahead of the global competition. Manufacturers like LTR Industries which I visited with the Minister Fortran Steel and Marathon Underground which is Canada's leading specialty underground contractor located in the great community of Pirelli. Mr. Speaker, these manufacturers are the life blood of not just communities in Carlton but across the province. But these investments are both expensive and risky and we know that business owners know that success is not always guaranteed. Through you, will the Minister please explain how our government continues creating the conditions for manufacturing businesses in Carlton and across the province grow and succeed? Thank you. Mr. Economic Development, Job Creation and Trade. It wasn't that long ago that companies were fleeing Ontario. 300,000 manufacturing jobs were lost and our economic future was teetering. Thankfully, the Government of Premier Ford was elected and declared Ontario open for business. Taxes were lowered. Energy rates lowered and the burden of red tape was reduced. This brought companies pouring back to Ontario and now with Budget 2023 there is even more great news about Ontario manufacturers. The Ontario made manufacturing investment tax credit. If passed it will provide companies with a 10% tax credit up to $2 million a year on investments in buildings, equipment and machinery. Those companies will innovate become competitive and create even more great jobs for our families. A supplementary question. Thank you Mr. Speaker and through you, thank you to the minister for his answer. The minister noted that the government's plan is working. Ontario has more jobs than ever and the string of landmark investments is reverberating around the world. That's right the world is taking notice. We cannot let this momentum slow down as investors look to safe and reliable jurisdictions like Ontario to set up shop and expand their businesses. Mr. Speaker through you, will the minister collaborate on the plan to build Ontario's economy and how this is benefiting the province's manufacturers. Thank you. Mr. Speaker Ontario is again known as the world-wide best place for manufacturers to invest, grow and create jobs. By reducing the cost of doing business by $8 billion annually through lowering hydro cost, cutting taxes and reducing red tape we've seen businesses create 600,000 new jobs since we were elected and with the new Ontario made manufacturing investment tax credit which will provide $780 million in support over the next three years we know there will be more investment more innovation and more jobs. Thousands of manufacturing jobs have been reshored back to Ontario and this additional tax credit is the next big move in ensuring Ontario has everything a company needs to succeed. Thank you. Next question for Hamilton. Thank you Mr. Speaker, my question is for the premier. We've seen a scary trend in Hamilton of not-for-profit service providers closing their doors due to budget constraints. The Hamilton branch of the Elizabeth Fry Society is the latest organization to announce their closure. One volunteer said this is very distressing and sad news. The service provided by eFry are so amazing and it is sad to think that all of these women who now have no support as they grow through court systems and try to get back on their feet. What's happening in Hamilton is clear. It's a clear example of the direct consequences of this budget behind. Can the premier explain where are the supports in this budget for programs like Elizabeth Fry and Hamilton? Well Mr. Speaker and I want to thank the member for the question. Let me be clear. There has been no changes to the funding for our community safety order programs. We continue to support women who are at risk of reoffending. The John Howard Society is delivering services in Hamilton, Niagara and the Branford region and our ministry continues to work closely with community service providers across the province in the delivery of community service support and programs. Mr. Speaker I'll be clear again. We support the women who are at risk of offending and this is a priority and the services will be conducted out in this region by the John Howard Society. Thank you. Thank you, Speaker. Things are bad in our jails and have gotten much worse at Vania Center for Women and Hamilton Wentworth Detention Center because the Solicitor General is not honoring the original contracts with the Elizabeth Fry Society. It has had devastating consequences. Instead of having program support when dealing with sexual assault or human trafficking women and gender diverse inmates are handed crossword puzzles to deal with their trauma while incarcerated that followed them into the community and now they get a crossword.  Language Mr. General I want to thank the member opposite and I said it in my first reply there's been no changes to the funding for our community safety order programs but the Elizabeth Fry Society was not the successful applicant to deliver the community services there. It was the John Howard Society and I want to say it again we will continue to support women who are at risk of reoffending. Member for Chatham Kent Leamington Thank you, Speaker. My question is to this Listener General the state of violence in our streets and communities is increasing daily people are concerned and with more and more stories of random attacks is the reason to be. The day to day lives of individuals and families are being impacted by criminal activity charting them and their loved ones. Everyone in this legislature needs to take this matter seriously and we need to work together to support those on the front lines who are responding to these violent attacks. It's wrong for the leader of the opposition to say that advocating for more frontline police officers is considered out of touch. What is our government doing to support our frontline officers and people encountering these attacks? Good question. Listener General Thank you, Mr. Speaker. I want to thank our great member from Chatham Kent Leamington and for the great work he is doing in his community. No words are adequate to console the family who recently lost their son Gabriel to senseless violence that we mourn and everyone in this House should agree that violence on transit or anywhere is unacceptable. The level of impunity is sickening. The behaviour lacks basic civility and that's why on this side of the House we continue to support our men and women in uniform and due to the work they do and because of the work they do they need our support and not contempt from their profession that we see from ranks in the opposition. All our provincial college all our provincial college agree that the federal government must introduce bail reform now to reinstate law and order in this country and we urge Minister Mendocino and Minister LaMetti to do it now so we have Thank you. Thank you. We start the clock. Supplementary question. Thank you Mr. Speaker and thank you Minister for that response. Uniform police officer I'm so proud of the accomplishments achieved by my fellow officers in the line of duty. We put our lives in a line every day in service to our communities and to our province. Sadly we've lost good women and men while responding to horrific incidents while serving to protect individuals and families. It's disheartening to hear members from the official opposition call for defunding and abolishing police services. In light of this growing concern about violence in our communities we need to support the work undertaken by our officers and provide them with resources they need. Speaker can the solicitor general please reiterate what his and our government support to our dedicated frontline police officers and the work they do. Thank you Mr. Speaker and thanks again from the member from the member from Chatham and Leamington. For this government nothing is more important than our public safety and we understand that our police services across our province are the frontline that keep Ontario safe and we're fed up with calls from the opposition that we should abolish and defund the police. This is not the policy of our government and what we saw yesterday were more excuses from the opposition in their call to defund and abolish the police. On this side of the house we have one message we have the backs of everyone that keeps us safe today and every day and Mr. Speaker we will do everything we need to do to help keep Ontario safe. Thank you Speaker the government's so-called plan to address a doctor is not working. My constituent Sue Lee has been on the wait list with healthcare connect to a family doctor. Her son has a disability and without completed forms from a doctor they cannot access the disability tax credit program. The government has announced 8,000 new doctors. How many of these new doctors are operating in the London region? Premier and Minister of Health Thank you Speaker you know since 2018 we've actually had 1,800 new positions practicing in the province of Ontario and we need to do more and we are doing more. Of course we are doing in the short term we've already directed the College of Physicians and Surgeons to expedite, review and ultimately approve and license internationally educated physicians who want to practice in the province of Ontario of course with Bill 60 if the member opposite supports Bill 60 she will see that there is an as of right that allows physicians who are practicing in other parts of in other Canadian jurisdictions able to begin practicing in Ontario immediately while their license is transferred to the CPSO. You know we are doing so many things and I am very happy to share some of the longer term plans that we have in this office. Another constituent of mine has been on the waiting list for years on health connect he recently suffered a cardiac episode the hospital was able to prescribe medicine he says that has helped greatly but without a family doctor he could not get the renewal of this medicine his mental and physical health have made it hard to maintain steady employment and without a primary care provider he feels that there is little hope for the future. Referring people to health care connect is not a solution referring them to another long wait list is not a solution. When will this government take real action for effective timely referrals to family doctors and not get put on the health care I am going to call it disconnect Mr. Health Thank you and I hope the member opposite is also highlighting some of the other pathways to assist her constituent including community health centers that operate in 75 locations across Ontario but you know we have had the largest expansion of undergraduate and postgraduate education in over 10 years and that is before we open two new medical facilities in Scarborough absolutely seized with understanding and actioning what we see as we see an increased an aging population in the province of Ontario you have a government that is making the plans and implementing the plans to expand all health care practitioners not just physicians thank you Next question The member for Durham Thank you Mr. Speaker My question is for the Minister of Energy Ontario's clean electricity system is a major selling point when companies are looking to invest and grow their businesses thanks to the hard work and leadership of the premier and many ministers in our government Ontario is attracting tens of billions of dollars in new investments like Volkswagen, Stellantis, Humacore and others our government's commitment to the economy and the jobs needed for the future is grounded in the values of sustainability responsibility and cooperation under the previous Liberal government reckless policies excessive red tape and mismanagement drove manufacturing jobs out of our province I understand the Minister of Energy is developing more strategies to encourage jobs and growth in Ontario Can the Minister please describe one of the measures that will increase Ontario's competitive advantage Minister of Energy Thanks very much Mr. Speaker and thanks to the member from Ontario's clean energy capital of the Durham region for the question this morning I was pleased to join another member from that Durham caucus at Toronto Metropolitan University this morning to announce that Ontario is leveraging our world class electricity grid by launching a voluntary clean energy credit registry this registry is going to help boost competitiveness and attract jobs to Ontario helping businesses meet their environmental and sustainability goals and we know global businesses are looking to expand in jurisdictions like Ontario with clean and reliable electricity along with well trained workforce which we have thanks to Toronto Metropolitan University and competitive tax credits which we have thanks to the Minister of Finance and an exemplary R&D ecosystem and clean energy in the province the credit registry announced this morning is just one more reason for those big companies that the member mentioned to continue investing in Ontario Thank you Mr. Speaker and I thank the Minister for his answers it is great news indeed that our government is taking action and utilizing Ontario's clean energy advantage to help us attract even more major investments I am aware that competing jurisdictions in the United States including New York and Texas currently offer clean energy credits for sale it is a positive step that our province has leveled the playing field and is demonstrating optimism about new opportunities for the future that will help build a strong Ontario Mr. Speaker can the Minister please describe how clean energy credits will benefit Ontario's electricity grid Ontario's economy and Ontario's environment Mr. Energy matter of fact I can thanks again to the member all types of businesses including those in the automotive sector are placing a greater emphasis on corporate environmental goals to use 100% clean or renewable energy and this registry announced this morning means those businesses are going to have one more tool to meet those commitments and demonstrate that their electricity has been sourced from clean resources and we had the folks from Bruce Power here earlier this morning as well they've got a great medical isotope announcement that James Scaniac is making later today as well proceeds from this credit registry these sales are going to go into the newly established future clean energy electricity fund Mr. Speaker and that means we're going to be reinvesting that money in Ontario for new clean energy projects Mr. Speaker that are only going to make our grid greener make our grid more reliable and drive down electricity costs for the people of Ontario next question Member for Thunder Bay Superior North Thank you Speaker in my riding of Thunder Bay Superior North parents of children with autism face years of uncertainty because they can't access a diagnosis then they wait many more years because they can't access treatment dollars and that's if they can find a service provider remotely close to where they live with not even a mention of the word autism in the budget Minister what will your government do to make diagnostic and clinical services available to parents in Northwestern Ontario now so that their children are not missing out on crucial early years of support Mr. Children Community and Social Services Well thank you very much Speaker and thanks to my honourable colleague for the very important question Mr. Speaker Youth may be a percentage of our population but they're 100% of our future Mr. Speaker and that's why when it comes to the program that the member is referring to if you just go back to 2018 when we formed government Mr. Speaker out of the 31,500 children and youth that were registered the 1,500 were actually receiving service. Fast forward to today Mr. Speaker not only have we doubled the funding of the Ontario autism program Mr. Speaker now 40,000 are now receiving funding Mr. Speaker the new programs that the families have access to have expanded sort of core services that include applied behavioural analysis speech language pathology occupational therapy and for the first time mental health services but there's still more work to do that's why the premier entrusted me with this position and I will do everything I can to make sure Thank you I've heard from parents that that 40,000 number refers to one off grants and really does not address the key problems that parents are facing when providers are not available locally therapy dollars go to travel leaving less money for treatment Adriana had to quit her job in Manitouage and live with her son in Thunder Bay for months so that he could access essential therapy once completed and Adriana and her son moved back home they had to travel back and forth 4 hours each way to continue receiving therapy in Thunder Bay will the government provide incentives to bring practitioners to our region and whenever distance is a factor provide travel grants so that all autistic children can access timely diagnoses and treatments Thank you Thank you very much Mr. Speaker with Adriana or every single member that requires service Mr. Speaker as I mentioned yesterday when you live in the best province in the greatest country in the world it's the people that makes us so great and that's why we can't leave anyone behind that's exactly why we continuously looking at ways to make sure that we support every single person that needs it especially Mr. Speaker including those in need of support which is why I said I'm proud of the record of this government that doubled the funding of the Ontario Autism program it was Mr. Speaker to more than two thirds of the youth and children that were waiting on the wait list had absolutely no chance at service now Mr. Speaker as I said 8500 before now more than 40,000 40,000 are receiving support and Mr. Speaker once again as I promised the member and every single family in this province will continuously looking at ways to make sure that every children, every youth every family is supported and we don't leave anyone behind Next question the member for Scarborough Guildwood My question is to the Minister of Education following the most difficult three years in recent memory last Thursday's budget was an opportunity to address a wide range of issues that our students, teachers and parents are facing and they've been facing these issues for years instead this government introduced a record $204 billion budget $0.7 billion budget spending and somehow managed to come up well short when it comes to supporting our students so now the FAO is predicting a $6 billion shortfall in education over the next few years and with our schools facing a $16.8 billion repair backlog education has been left out in the cold Speaker Ontario students are dealing with the negative impacts of a pandemic made worse by the underfunding and under spending so why is this government changing education again at a time when students needs are at their all time high Order Minister of Education to reply Mr. Speaker I'm very proud to confirm that since the formal liberals were in power our government has increased investment in public education by 27% a massive increase of investment Mr. Speaker the member opposite has systematically opposed every single increase of investment they voted consecutively to oppose an increase of staff by 7000 education workers and 100 more teachers they opposed the hiring of 200 more principals we just added $16 billion to renew and rebuild schools after they crumbled after the cuts of the former liberal government the closure of 600 schools which families today continue to put a price up we have a plan focused on getting kids back on track through modern schools a modern curriculum an increase of investment you can count on our premier to continue to deliver that for the kids of this province Mr. Speaker the supplementary question Thank you speaker and back to the minister you know we're very grateful that the federal government provided supports to our schools during the pandemic and we know that those supports are well needed we still are facing the effects of COVID-19 on young people and we know the reports of students suffering from mental health and anxiety and they require this support the boards are now facing the need to go back to pre-pandemic staffing levels at a time when the need is still there let's focus on our students with autism students with acceptionalities and students with special needs we need to ensure that our school boards have enough resources so that these students that require additional supports have it when they need it Mr. Speaker we know that strengthening Ontario's public education system is a key driver of success in Ontario and it must be available to all students why is this government short changing school boards at a time when they need it now Mr. Speaker if only the member opposite brought the same energy when she was minister of education opposed to her mayoralty campaign maybe kids wouldn't be so behind in this province but Mr. Speaker we are committed to getting kids back on track we just unveiled the budget $2.3 billion increase overall $1.3 billion in baseline funding increase to help the very children in Scarborough and in communities across this province a plan to strengthen literacy $25 million the only jurisdiction to screen every child senior kindergarten to grade 2 in the nation doubling math coaches by an additional $30 million so we improve numeracy skills and in the minister of finances budget a specific increase commitment to strengthen financial literacy in the classroom this is going to leave a legacy and help kids get back on track thank you the next question the member for Windsor to come see thank you Mr. Speaker my question is for the minister of labour immigration training and skills development across the province and particularly my rotting Windsor to come see it is evident that our government is working hard to build Ontario for the next generation many construction projects are underway across the region the pile driving we're hearing across the rotting says it all local investments are driving a number of initiatives with the investments made by our government for employers and for infrastructure projects there's a lot of activity taking place that will help our neighbourhoods of Windsor to come see succeed however in order to see these projects through to completion we need to make sure that we have the people to do the work Speaker can the minister please explain what actions our government is taking to attract more workers to the construction sector Minister of labour immigration training and skills development I want to thank the member from Windsor to come see for being such a strong voice for the people of Windsor here at Queen's Park our government under the leadership of Premier Ford has an ambitious plan to build the projects that families need including in Windsor our construction workers are true heroes for making our province stronger every day and we need more of them alone there are more than 11,000 jobs open at the end of 2022 that's why our government is rolling out new employment services to help more people find good jobs like those in construction jobs with defined pensions and benefits where people can raise a family around Speaker we've also increased funding to our pre-apprenticeship programs to help interested job seekers try the construction trades and see which one is the best fit for them we're doing so much more Speaker forward to the follow-up question thank you supplementary question thank you Speaker thank you to the minister for that response and as you know I love Windsor and to come see it's encouraging that under the leadership of the Premier and this minister our province has a robust plan to tackle the urgent shortage of workers in the construction trades the communities of southwestern Ontario are counting on our government to implement measures that will help skilled trades skilled trade workers so that important construction projects can get started and completed Ontario needs workers even more so workers are needed now we need to reverse long held notions about the trades and the construction industry to encourage more people to pursue them as full-time careers Speaker can the minister please explain what investments our government is making to provide support for individuals in the construction industry Minister of Labour I can't think of a member from the Windsor region that has delivered so much for the city of Windsor in the history of this legislation we think of a brand new hospital that's going to be built the Windsor regional hospital we think of the brand new Stalantis plant that's being built in Windsor so congratulations to the member from Windsor to come see for his leadership we're making targeted investments in projects that are building a stronger Ontario for all of us over the past three years we've invested more than $660 million in our skills development fund to get more people into the skilled trades through our pre-apprenticeship program we've invested $660,000 for women's enterprise skills training of Windsor to train women for well-paying and in-demand work in the electrical trades and the program also includes paid placements childcare and transit passes these are life-changing opportunities to build stronger families and stronger communities for all of us next question the member for our local belt my question is for the minister of Labour the NDP is reintroducing for the 16 time anti-scab labour legislation anti-scab labour legislation is based on strikes and lockouts shorter and it protects vulnerable workers the government keeps saying that they're working for workers well they have a labour bill in front of this house right now they can take real action to protect vulnerable workers to protect workers' rights will the minister tell the hard working workers in the gallery right now if he will bring anti-scab labour law to Ontario now Mr. Speaker I'm proud of our government's work under the leadership of Premier Ford to support workers in every community across the province that's why we've introduced three pieces of legislation working for workers one working for workers two and now we have a third piece of legislation in front of us the party opposite when did you get lost when did you abandon workers in this province for example we hired more than 100 new health and safety inspectors in the province do you know who said no it was the NDP that voted to not strengthen health and safety in this province but we'll continue working every single day for all the workers in this province Mr. Speaker thank you Mr. Speaker the minister really did a good job of avoiding actually answering the question Windsor Salt workers are here today members of Unifor locals 240 and 1959 they've been on strike for 40 days fighting the outsourcing of their jobs by U.S. based holding company Stone Canyon Industries these workers and every other worker in Ontario deserve to have their rights and jobs protected since the legislation has been tabled 16 times to support anti-scab labour legislation and they didn't you can't honestly say you're working for workers and vote against anti-scab legislation it just doesn't jive Windsor Salt workers and workers across Ontario want to know will the premier stand up for collective bargaining rights stand up for workers and finally pass anti-scab legislation no more rhetoric look right at those workers and tell them yes or well through you Mr. Speaker I can tell those workers Windsor Salt they are true heroes in their communities I know they're building a stronger Windsor for the community there but Mr. Speaker I can tell you that our government has sent a clear message to Windsor Salt we've been in many discussions with Unifor over the past a number of weeks we want to deal at the table Mr. Speaker 98% of all deals in the province of Ontario are done at the table we want a good deal a fair deal for those Windsor Salt workers and Mr. Speaker we know they're out there at the table and we want them to get a deal as quickly as possible next question the member for Oakville North Burlington thank you Mr. Speaker my question is for the minister of children community and social services and I would like to take the opportunity to congratulate the minister on his new portfolio children and youth in the child welfare system face barriers throughout their lives we recognize that youth leaving foster care often struggle with educational achievement, unemployment homelessness, early parenthood and may get caught up in the criminal justice system it is important that our government supports youth leaving care so they can have the same opportunities as their peers the current system needs to change so that youth get the skills and the brighter future for themselves can the minister please explain what actions our government is taking to strengthen supports for young people transitioning out of the child welfare system good job minister of children, community and social services Mr. Speaker and I want to thank the wonderful and hardworking member from Oakville North Burlington for the great question and the great work that she does for her riding Mr. Speaker our government's new youth leaving care policy and program is the most bold and innovative approach ever taken Mr. Speaker by any government to support youth leaving care it is an evidence informed investment in bright futures for youth as it has heard on budget day Mr. Speaker our government is investing $68 million with continuing funding this investment Mr. Speaker will provide greater financial support so youth can find safe housing a longer runway for youth until the age of 23 incentives for youth to participate in post-secondary with an additional bursary of $500 a month and future economic stability through employment savings of up to 40 hours per week without clawbacks Mr. Speaker now many of these spots have traumatic personal histories and disrupted family lives Mr. Speaker and that's why they deserve a fair chance and adult life and we'll have a good day Mr. Speaker thank you Mr. Speaker and thank you to the minister for that response it is encouraging that this government is addressing the needs of vulnerable youth through investments and a new framework the ready set go program is an important step forward and is another example of how government has taken action to ensure that youth have the opportunities to realize their full potential in life however it is a precarious time when they transition from being a youth in care to becoming an independent adult it is essential that young people have the right supports that will minimize risks and set them up for success in their careers and in life Speaker can the minister please elaborate on how the ready set go program will support children and youth Mr. Speaker every child in this province deserves a bright future this includes kids in care Mr. Speaker through the ready set program as early as age 13 we will prepare children by developing life skills their unique cultures and identities and relationships with peers and adults by age 15 Mr. Speaker youth will be offered a conferencing option including a mediator if they choose to plan for their futures by 18 social workers by ensuring youth have the basics like identification banking needs, professional support and communications technology for example age 18 to 23 youth will be supported with pathways to post secondary training trades and employment to really ensure this program delivers on its promise to support these youth in building the lives they want and they deserve Mr. Speaker we are also measuring its impact and implementation you can only change what you can measure and once again Mr. Speaker we will not let these youth go Thank you Speaker my questions to the Premier the Toronto District School Board was forced to tap into their reserves during the pandemic this was to fulfill actions identified by the province for the health and safety of school communities and the academic success of students in a letter to the minister last week the chair and director of the TDSB we have depleted any working reserves and used reserves put away for other purposes the financial accountability office reported that the conservative government did not spend 432 million dollars of allocated funding for education in this fiscal year at the same time the TDSB was being forced to tap into their reserves Speaker will the Premier repay the pandemic costs as requested by the TDSB Mr. Speaker we will increase funding for school boards this coming school year by 1.3 billion dollars as confirmed in the budget an increase in our baseline funding this year as we have done every year in TDSB they have 16,000 fewer students enrolled in their schools and even though as you know that funding for school boards is per pupil base even with fewer kids their funding is still up compared to the Liberals and the TDSB there is a 5% increase in the EAs there is a 4% increase of custodians in Toronto Catholic they have 6% more education workers 9% more custodians 4% more principals and vice principals this doesn't happen by chance it happens because our government is investing in a responsible budget the lifts, performance and reading, writing and math gets back to the basics and we are going to continue to make the case the children will be able to get back on track in June without disruption supplementary question thank you speaker the minister knows very well that as per the education act the TDSB has to pass a balanced budget before June 30 boards are not allowed to run deficits there is no more reserve funding the minister is essentially forcing the TDSB to cut programs and lay off staff we cannot afford to lose staff when violence in schools is up we cannot afford to lose programs when student needs are high why is the government leaving our students and schools without the supports they need minister of education here in the legislation we have new democrats asking the government to renew a fund that they just oppose I'm sorry mr speaker there is inconsistency in the position of the NDP where they voted systematically against the increases in funding and yet here they are today urging us to renew the very funds they have absolutely opposed each and every year mr speaker we are going to continue to stand up for children ensure they stay in school ensure they have the resources and staffing in place there are 7000 more education workers 800 more teachers, 200 principals that happen because of not in spite of provincial investment and that will continue under our premier's leadership thank you speaker next question is for the minister of municipal affairs and housing Mississauga is Ontario's third largest city but over the last 10 years the city has only built 2100 new homes far below what is needed that is why it is concerning to see that the city of mississauga rejected applications for two residential towers that would be built next to the poor credit go station and the hazel mccallion LRT station under construction that more homes built near transit it appears that the city of mississauga is opposing solutions that would make life easier and more affordable for individuals and family it is absolutely critical that mississauga builds more homes to support our growing population especially in the area where growth is needed speaker can the minister please explain what actions our government is taking to ensure more homes will be built closer to proximity to the transit network Mr. and Ms. full fairs and housing I want to thank the member for mississauga for being such a champion for housing in his riding our province is facing a historic housing supply crisis we need more homes of all kinds including homes for young Ontarians newcomers and seniors that are near transit that is why last November I approved the new official plan for the region appeal which removes the discretion of lower tier municipalities to set maximum heights within major transit station areas the intent of the plan is to ensure that transit support of outcomes are achieved and that adequate housing supply is brought forward faster the residents of the members riding this will mean great things it will mean that if they work in mississauga or in Toronto car free commute something that our government believes ought to be encouraged a supplementary question I want to thank the minister for that answer and for clarifying the lower tier municipalities can set maximum heights in major transit station areas several councillors have thanked me on this recognizing as the minister said Ontario is facing a historic housing supply crisis under the leadership of our premier minister bold and decisive actions are under way to build more housing as it is clear that the status quo is not working with the population of appeal region projected to grow by almost 2 million over the next three decades forward thinking approaches are necessary to build more housing Mayor Cromby herself has spoken on this critical need for mississauga to build up and increase density especially near transit in fact now to help incentivize more infield development coming up with solutions to address the serious issue Speaker can the minister please elaborate on how our government plans to increase housing opportunities in Ontario Mr. Mr. Bairs in housing I can assure the member that my ministry is actively working with the region and the city to ensure that implementation of major transit station policies conform with the appeal region official plan and speaker let me be clear provisions that would set maximum height limits in major transit station areas is contrary to the approved appeal region official plan we want to continue to put forward pro housing policies that will help municipalities grow with a mix of ownership with a mix of rental housing types to meet the needs of volunteers from single family homes to town homes and mid-rise apartments we remain committed to working with all of our municipal partners and the federal government towards our common goal of building 1.5 million homes by 2031 Thank you that concludes our question period for this morning


With M theory, you have an 11-dimensional space. I've heard you talking about the fact that there were a certain number of cycles. 84 out of this 21, 10 are almost non-physical. The remaining 11 are somewhat mildly physical. If you look into this piece of creation, the whole creation is present in a footprint form. Looking at the footprint, I know where it is going. And then the point I made was that even physics itself claims that there are higher dimensions. Newton had a three-dimensional space. Einstein said there was four-dimensional space. Space and time being merged, which of course agrees with what you were saying earlier. Space and time are basically the same. And then I explained how they introduced the fifth dimension to explain electromagnetism and then how they introduced six more dimensions in super string theory in order to describe all the physical interactions.  And then finally I said with M theory, we had the idea there was another dimension. So you have an 11-dimensional space. And Sadguru made the fascinating remark, which was new to me, that actually 11 dimensions is precisely what arises in some of the traditions. Maybe we can come back to that. We started off talking about the cycles of the universe. And there was something which intrigued me. In one of your films, or one of the interviews, I've heard you talking about the fact that there were a certain number of cycles. 84. 84, exactly. But I'm fascinated, where does the figure 84 come from and why 84? See, there is a continuous talk about Big Bang. I was talking to one of the scientists who's written a book on Endless Universe. Yes, Endless Universe, that's the title of the book. Paul Sunhoff. Yes. Then I asked him a simple question. Is it possible there could have been many banks? He did like that and then he said possible. Then I said, if there are many banks, see if you have an automobile, if you take off the manifold, you will see the engine will go bang, bang, bang, bang. If you throttle up, it'll roar. So I said, if there was a series of banks, could it have been a roar? He said, why not possibly? I said, we've always been saying it's a roar. So we called the first form as the rudra. Rudra means the one who roars. He roared. Like this, then we evolved many forms to describe this. This was Kala, this was Mahakala, this was Kala, this was Rudra. This is the first form and then the many forms, how they came, there are various aspects to it. So these eighty-four, out of these eighty-four, many have dissolved. Their bare, vague footprint is there, but they have dissolved. But the footprint is there in this. Twenty-one of them have a little larger footprint. Out of these twenty-one, ten are almost non-physical. So non-physical, let's say, the remaining eleven are somewhat mildly physical. But the last four are reasonably physical. So we see this number twenty-one as an important process, whatever we want to do, we do it in twenty-one minutes in twenty-one ways and all this because these twenty-one still have a footprint. If you want to rise beyond your physicality absolutely, you have to rise beyond all the twenty-one. But you don't have to bother about those things because if you rise above the physical nature, not just in terms of physical body, but even the information is physical. All information that you carry which makes you you, whether dead or alive, it still makes you you, that one we want to rise beyond that. So that imprint carries all this. And out of the eighty-four, twenty-one are still manifest in different levels of for lack of words, I'm saying transience. From almost non-ex, others below twenty-one, they're completely gone. But their footprint is still there. They don't have any influence or impact. Their qualities are not imprinted in us. But these twenty-one qualities are there in us. How many more will happen? One hundred and twelve will happen. Hundred and twelve? One hundred and twelve. Each one of them may take whatever they've calculated is eugenics, how long it'll take, that's not my number game, it's not my game. So, hundred and twelve times it'll happen. After that, it will manifest in a way that it's non-physical and becomes a perpetual universe. A non-physical universe will manifest itself, that it doesn't need physical matter, but exists. And even individual existence may happen, we don't know. It may happen or one massive happening may happen, but a proper manifestation of universe without physicality. When that happens, that is the final one. All I am saying is, this simple thing that I am talking about, if I give you the footprints as to how this has evolved, if you can create a mathematical backbone to it, I think it'll make sense to lots of people and you will be seeing further, not with physical eyes, mathematically you will be seeing much further than where you are seeing right now. That's fascinating because that is not one of the standard modern cosmological theories, you see. So, what you're saying is that you've got these cycles which at some stage evolve beyond the straightforward physical. The beautiful thing is, they're clearly defining this. It is all, see, because the Indian cosmology is built and personified in a certain way. Most people, Indian origin people will know this. There is a coiled up snake upon which a god is lying down. That call, that snake is called Shesha. Shesha means when we are learning mathematics and Indian languages, the reminder, what do you call it? Reminder. Reminder is called Shesha. What is remaining is Shesha. Even in our common language, we use that. Shesha means something leftover. So, this, this snake is the Shesha upon which once again creation begins. So, this Shesha leftover, the leftovers are there from last twenty-one universes. But the imprint of the leftover is diminishing as you go backwards and increasing as you come forwards. But the last four are significant. And so, was consciousness in only some of these? No, no, no. All of them were conscious, fully manifest universes. But they ran out of time. That what was Kala became Mahakala. But it left footprints. In some footprints, they're very strong. We can see exact nature of what they are. Some footprints are very weak. That we can barely see that they are there. And is this evolution towards after a hundred and twelve cycles a non-physical state? Does that correspond to a sort of evolution of consciousness? In a way, it is like consciousness graduating. That without physical form, it can manifest itself. These things are not today. These things have been spoken millennia ago. How do they know all this? The simple thing is like this. If you look into this piece of creation, the whole creation is present in a footprint form. By looking at my footprint, suppose I walk through the garden, by looking at my footprint, you can measure my weight, my height, my gait. You can even guess how smart I am. Depending on how I navigate through spaces, you can see how smart I am. So in many ways, various aspects of this creation, you will never be able to see this through physical approach or even mental approach because mind we see it as a physical projection. Mind is a little subtler projection of the body. So these things cannot be seen, but the footprint can be seen. With the footprint, you can know most of the things. Only thing you cannot know is what is my nature you cannot know. But you can figure out if I walk through, let's say a difficult terrain, you can easily figure out how smart I am. You can figure out what is my thinking. People do this. Looking at the animal footprints, I do this myself. Looking at the footprint, I know where it is going. Is it hungry? Is it not hungry? Is it hunting? Is it just walking around? I have survived in the jungles because I see these things very clearly. So looking at the footprint of creation, if you have lot of these numbers, which I don't have no numbers in my head, only number I have is this one. Sometimes it becomes like this. I don't have any other numbers. Because of that, I don't bother about that, but if you have all these numbers, if I show you the footprint, can you build a mathematical ladder to that? If you build that, we can say scientists are seeing something that their eyes or their telescopes cannot see.