Bill C-50 (Historical)

Budget Implementation Act, 2008

An Act to implement certain provisions of the budget tabled in Parliament on February 26, 2008 and to enact provisions to preserve the fiscal plan set out in that budget

Part 1 enacts a number of income tax measures proposed in the February 26, 2008 Budget. In particular, it
(a) introduces the new Tax-Free Savings Account, effective for the 2009 and subsequent taxation years;
(b) extends by 10 years the maximum number of years during which a Registered Education Savings Plan may be open and accept contributions and provides a six-month grace period for making educational assistance payments, generally effective for the 2008 and subsequent taxation years;
(c) increases the amount of the Northern Residents Deduction, effective for the 2008 and subsequent taxation years;
(d) extends the application of the Medical Expense Tax Credit to certain devices and expenses and better targets the requirement that eligible medications must require a prescription by an eligible medical practitioner, generally effective for the 2008 and subsequent taxation years;
(e) amends the provisions relating to Registered Disability Savings Plans so that the rule forcing the mandatory collapse of a plan be invoked only where the beneficiary’s condition has factually improved to the extent that the beneficiary no longer qualifies for the disability tax credit, effective for the 2008 and subsequent taxation years;
(f) extends by one year the Mineral Exploration Tax Credit;
(g) extends the capital gains tax exemption for certain gifts of listed securities to also apply in respect of certain exchangeable shares and partnership interests, effective for gifts made on or after February 26, 2008;
(h) adjusts the rate of the Dividend Tax Credit to reflect corporate income tax rate reductions, beginning in 2010;
(i) increases the benefits available under the Scientific Research and Experimental Development Program, generally effective for taxation years that end on or after February 26, 2008;
(j) amends the penalty for failures to remit source deductions when due in order to better reflect the degree to which the remittances are late, and excuses early remittances from the mandatory financial institution remittance rules, effective for remittances due on or after February 26, 2008;
(k) reduces the paper burden associated with dispositions by non-residents of certain treaty-protected property, effective for dispositions that occur after 2008;
(l) ensures that the enhanced tax incentive for Donations of Medicines is properly targeted, effective for gifts made after June, 2008; and
(m) modifies the provincial component of the SIFT tax to better reflect actual provincial tax rates, effective for the 2009 and subsequent taxation years.
Part 1 also implements income tax measures to preserve the fiscal plan as set out in the February 26, 2008 Budget.
Part 2 amends the Excise Act, the Excise Act, 2001 and the Customs Tariff to implement measures aimed at improving tobacco tax enforcement and compliance, adjusting excise duties on tobacco sticks and on tobacco for duty-free markets and equalizing the excise treatment of imitation spirits and other spirits.
Part 3 implements goods and services tax and harmonized sales tax (GST/HST) measures proposed or referenced in the February 26, 2008 Budget. It amends the Excise Tax Act to expand the list of zero-rated medical and assistive devices and to ensure that all supplies of drugs sold to final consumers under prescription are zero-rated. It also amends that Act to exempt all nursing services rendered within a nurse-patient relationship, prescribed health care services ordered by an authorized registered nurse and, if certain conditions are met, a service of training that is specially designed to assist individuals in coping with the effects of their disorder or disability. It further amends that Act to ensure that a variety of professional health services maintain their GST/HST exempt status if those services are rendered by a health professional through a corporation. Additional amendments to that Act clarify the GST/HST treatment of long-term residential care facilities. Those amendments are intended to ensure that the GST New Residential Rental Property Rebate is available, and the GST/HST exempt treatment for residential leases and sales of used residential rental buildings applies, to long-term residential care facilities on a prospective basis and on past transactions if certain circumstances exist. This Part also makes amendments to relieve the GST/HST on most lease payments for land on which wind or solar power equipment used to generate electricity is situated.
Part 4 dissolves the Canada Millennium Scholarship Foundation, provides for the Foundation to fulfill certain obligations and deposit its remaining assets in the Consolidated Revenue Fund, and repeals Part 1 of the Budget Implementation Act, 1998. It also makes consequential amendments to other Acts.
Part 5 amends the Canada Student Financial Assistance Act and the Canada Student Loans Act to implement measures concerning financial assistance for students, including the following:
(a) authorizing the establishment and operation, by regulation, of electronic systems to allow on-line services to be offered to students;
(b) providing for the establishment and operation, by regulation, of a program to provide for the repayment of student loans for classes of borrowers who are encountering financial difficulties;
(c) allowing part-time students to defer their student loan payments for as long as they continue to be students, and providing, by regulation, for other circumstances in which student loan payments may be deferred; and
(d) allowing the Minister of Human Resources and Skills Development to take remedial action if any error is made in the administration of the two Acts and in certain cases, to waive requirements imposed on students to avoid undue hardship to them.
Part 6 amends the Immigration and Refugee Protection Act to authorize the Minister of Citizenship and Immigration to give instructions with respect to the processing of certain applications and requests in order to support the attainment of the immigration goals established by the Government of Canada.
Part 7 enacts the Canada Employment Insurance Financing Board Act. The mandate of the Board is to set the Employment Insurance premium rate and to manage a financial reserve. That Part also amends the Employment Insurance Act and makes consequential amendments to other Acts.
Part 8 authorizes payments to be made out of the Consolidated Revenue Fund for the recruitment of front line police officers, capital investment in public transit infrastructure and carbon capture and storage. It also authorizes Canada Social Transfer transition protection payments.
Part 9 authorizes payments to be made out of the Consolidated Revenue Fund to Genome Canada, the Mental Health Commission of Canada, The Gairdner Foundation and the University of Calgary.
Part 10 amends various Acts.

Budget Implementation Act, 2008

[Jean Crowder, NDP, Nanaimo—Cowichan, BC]

Mr. Speaker, there was a lot in the member's question. I will just talk about the Yukon self-government agreement and land claims.

What we have seen is delay and stall tactics on the part of the government. The Council of Yukon First Nations and the nations that have been involved in these agreements have done a tremendous amount of work in pushing forward its agenda on justice as well as many other matters.

Yet, the government is very slow to respond and come to the table with the resources that are required for full implementation of these very important agreements.

Again, the budget fails to address some of the important implementation issues that have been raised consistently over the last five to nine years.

[Brian Jean, Conservative, Parliamentary Secretary to the Minister of Transport]

Mr. Speaker, I am glad to see that the NDP and the Liberals have finally seen the light. They have seen the great initiatives this Conservative government is taking in relation to aboriginal Canadians and all Canadians.

As a result of that, I move:

That this question be now put.

[Libby Davies, NDP, Vancouver East, BC]

Mr. Speaker, on a point of order, I think this motion is out of order. We are in the middle of a debate. Members in the House are ready to speak to Bill C-50. I do not know where this motion comes from, but debate on this bill is continuing. A number of members are here ready to debate this bill.

[The Deputy Speaker, NDP, Bill Blaikie]

Just on that point, the motion does not prevent the debate from continuing. All it does is prevent any further amendments from being moved, so that the members in the House who are lined up to speak on the matter will be able to do so.

Of course, the parliamentary secretary concluded his speech as he rose by moving the motion. We will now move to questions and comments, on what I am not sure. Nevertheless, we are in a question and comment period with respect to the brief appearance of the parliamentary secretary.

The hon. member for Nanaimo—Cowichan.

[Jean Crowder, NDP, Nanaimo—Cowichan, BC]

Mr. Speaker, from that very short speech, I want to be really clear that I was not in wholehearted support of this particular budget implementation act. I think the budget is sadly lacking with regard to issues facing first nations, Métis and Inuit.

I would like to ask the member if he could tell me how this budget addresses the serious education gaps, gaps around housing, and violence against women, just to name a couple?

[Brian Jean, Conservative, Fort McMurray—Athabasca, AB]

Absolutely, Mr. Speaker. It did not take us two years, it did not take us one year. The very first budget this government ever implemented addressed the issue of northern housing. It provided $300 million for northern housing on reserve and $300 million for off reserve housing. We have already addressed that issue and we continue to address the issue.

We continue to support vulnerable Canadians. We have provided $110 million to the Mental Health Commission of Canada to increase our knowledge of those who are homeless and suffering from mental illnesses. We have provided $282 million over this and the next two years to expand the veterans independence program. This government stands up for vulnerable Canadians. We get the job done for all Canadians.

[Larry Bagnell, Liberal, Yukon, YT]

Mr. Speaker, the member gave a one sentence speech, which basically said that the speeches made by the Liberal and NDP members showed that they supported the government's work on aboriginal people. That, of course, had absolutely no relation to reality. I even saw the Speaker raise his eyebrows.

I want the member, if he wants to maintain his integrity, to defend the statement that the previous two speeches said even one thing in support of the government's support of aboriginal people.

[Brian Jean, Conservative, Fort McMurray—Athabasca, AB]

Mr. Speaker, that gives me an opportunity to talk a bit more about what we are doing for aboriginal Canadians in this particular budget.

There will be $70 million over two years for measures to foster aboriginal economic development. Those are real steps to move forward for aboriginal Canadians. There will be $70 million over two years to improve first nations education outcomes. There will be $147 million over two years to improve first nations and Inuit health outcomes. We have listened to aboriginal Canadians. We have moved forward with safe drinking water and housing.

We have moved forward because this Conservative government wants to get the job done for aboriginal Canadians and all Canadians, and we are doing that. We are glad that the Liberal Party is standing up or I should say sitting down because it is allowing us to move forward our agenda for Canadians. We want to thank the Liberal Party because we are getting the job done for Canadians.

[Dennis Bevington, NDP, Western Arctic, NT]

Mr. Speaker, I too am puzzled by the comments made by the Parliamentary Secretary to the Minister of Transport.

[Chuck Strahl, Conservative, Chilliwack—Fraser Canyon, BC]

But remember the quote that I read about you.

[Dennis Bevington, NDP, Western Arctic, NT]

Yes, and I am also puzzled by the comments that the Minister of Indian Affairs and Northern Development made.

I guess he did not see the poll that was conducted in the Yellowknifer as well, which unanimously supported my position to stand up to the Conservative Party that only provided an increase of 10% in the northern residents tax deduction.

I say this to the hon. Parliamentary Secretary to the Minister of Transport. The New Democratic Party does not stand and say that the government has taken our money that it should be allotted to housing in Bill C-48. It applied it and that is great, but that money is going to be sunsetted.

The minister of housing in the Northwest Territories is distressed by the fact that we are going to be running out of money for housing that can assist aboriginal and non-aboriginal people across the territory in getting affordable housing. This is the case. There is nothing new for housing in this budget. It is a disgrace.

[Brian Jean, Conservative, Fort McMurray—Athabasca, AB]

Mr. Speaker, I am not sure if there was a question there, but I know the NDP takes a position to the left, to the right, out of this world, and somewhere on the moon. It does not matter what position those members take, they are never going to form government. They are never going to be able to take any positive steps anywhere to help Canadians.

I have talked to the people in northern Alberta because actually I am right next to him as far as our constituencies go. I respect the member. However, let us be clear. The increase of 10% in the northern living allowance was welcomed by all northerners. It had not been touched in 20 years before this government took positive steps. We recognize the needs in the north.

However, let us talk about something else that is going to directly affect this member.

[The Deputy Speaker, NDP, Bill Blaikie]

We will just have to talk about it at another time because the time has expired.

Resuming debate. The hon. member for Newton—North Delta.

[Sukh Dhaliwal, Liberal, Newton—North Delta, BC]

Mr. Speaker, I rise in the House today to speak about an issue that has caused my constituents great concern and fear.

In fact, in the time that I have served as the member of Parliament for Newton—North Delta, my office has never received this kind of reaction from the people in my riding. The issue that I am referring to are the changes the government is proposing to the Immigration and Refugee Protection Act.

Over the past few weeks, Canadians have been told that these amendments would make the system more efficient and improve the way that immigrants are welcomed into this country.

The facts do not support these claims and the government is misleading Canadians. Since this government took power, the application backlog has grown by over 100,000.

The simple fact of the matter is that Canada's immigration system is severely understaffed. We need more immigration officers, more consulate officials, and more branch offices across the globe. These are the simple adjustments that must be made if we have any hope of overcoming this backlog. I will tell members something else we need more of, and that is immigrants.

Two-thirds of Canada's population growth between 2001 and 2006 was fuelled by immigrants. According to the 2006 census, Canada is on track to becoming 100% dependent on immigration for growth. By 2012 immigration is expected to account for all the net labour force growth. The Conference Board of Canada estimates a shortfall of three million skilled workers by the year 2020.

These statistics are the reality of our country's future. Canada's growth, both in population and in the economy, will collapse without a steady flow of immigrants.

The new powers that are being proposed for the minister would have the potential to allow great abuses of the system. The minister would have the ability to pick and choose which immigrants she decides are acceptable. The minister would also be able to cap the number of applicants by category. Family reunification and permanent resident applications could be slashed.

The scariest proposal is to allow the minister to reject applicants who have already been approved by immigration officers. This minister is bringing politics into the immigration system. No one person should have the power to choose who gets into Canada and who does not.

How can Canadians be sure that the government will not favour one class of immigrants over another? With these new ministerial powers, there are no guarantees that people and businesses would be treated objectively.

Every day I speak to residents in my riding who are very fearful that if this bill passes their family members are going to be ignored and their business are going to suffer.

There are thousands of my constituents who were once immigrants themselves and who have built a life that contributes to the betterment of Canadian society. These Canadian citizens are desperate to be reunited with their families, and they have gone through all the proper channels to make this happen. However, with these changes, the rules would not matter any more.

At times, I wonder if this government understands what immigration really means, beyond a raw economic cost-benefit analysis. Does the government even understand the religious and cultural heritage that immigrants bring to our country?

This Sunday is Vaisakhi, the celebration of the birth of Khalsa. It is one of the most important days in the Sikh nation heritage. I congratulate the Sikh nation on this most important day. Hundreds of thousands of Sikhs and their fellow Canadians will celebrate peacefully and inclusively for the well-being of everyone in the world.

I am proud to say that the largest celebration of Vaisakhi, the birth of Khalsa, in North America takes place in my riding of Newton—North Delta. I encourage my colleagues to take part in these ceremonies in their communities and celebrate Sikh heritage.

I am an immigrant to this country. My family members have joined me in Canada since I arrived over two decades ago. There is one thing in which I always had faith. I never had a doubt about the fairness of our country and its immigration system.

Canada represented new opportunity, a better life for my family and, most important, equality, meaning that everyone was assessed in the same way. If these amendments pass, that expectation of opportunity for all will disappear, so too will Canada's reputation as a welcoming country for immigrants.

I want to conclude by asking a simple question. If the government feels these amendments will improve the system, why is it hiding them in a budget bill? The budget should be voted on by itself. These proposed amendments to the Immigration and Refugee Protection Act are too important to be hidden. If these changes will make a positive impact, then the House should be able to consider them on their own.

I encourage the government to remove the proposals from the budget bill and allow all members to voice their opinions without the threat of an election. This is what I mean when I say that politics is being put ahead of good policy. This is a matter that should not rushed through in isolation. If the government believes in transparency and accountability, it will allow an open and honest debate. We all know the record of the government on transparency and accountability. Conservatives talk the talk, but they do not walk the walk.

Once again, I want to repeat the desire of my constituents to allow the House to consider the immigration act on its own. Governing is about making choices. In an age where we have billions of dollars in surplus, there is no reason why immigrants should be turned away. We have the resources to speed up the immigration process. We have the ability to increase the numbers of immigrants we let into our country. We have an obligation to ensure that fairness continues to be a guiding principle in our decisions.

Now is the time that we, as representatives of the people, must stand up for Canada's best interests. I will stand up to vote against Bill C-50. I am grateful for this time to speak and I am ready for any questions my colleagues might have for me.

[Dave MacKenzie, Conservative, Parliamentary Secretary to the Minister of Public Safety]

Mr. Speaker, I listened to my colleague across the floor go on and on at great length about his opinions on the bill. I heard him say that he would stand in this place and vote against the bill.

Will the hon. member opposite bring any of his colleagues in to vote against it, or will they stand in the House, make their speeches opposing the bill and then do what they have done in the past, which is sit on their hands? Is this another case in which the hon. member is making his leader look weak?