Bill C-13 (Historical)

Keeping Canada's Economy and Jobs Growing Act

An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures

Part 1 of this enactment implements income tax measures and related measures proposed in the 2011 budget. Most notably, it
(a) introduces the family caregiver tax credit for caregivers of infirm dependent relatives;
(b) introduces the children’s arts tax credit of up to $500 per child of eligible fees associated with children’s artistic, cultural, recreational and developmental activities;
(c) introduces a volunteer firefighters tax credit to allow eligible volunteer firefighters to claim a 15% non-refundable tax credit based on an amount of $3,000;
(d) eliminates the rule that limits the number of claimants for the child tax credit to one per domestic establishment;
(e) removes the $10,000 limit on eligible expenses that can be claimed under the medical expense tax credit in respect of a dependent relative;
(f) increases the advance payment threshold for the Canada child tax benefit to $20 per month and for the GST/HST credit to $50 per quarter;
(g) aligns the notification requirements related to marital status changes for an individual who receives the Canada child tax benefit with the notification requirements for the GST/HST credit;
(h) reduces the minimum course-duration requirements for the tuition, education and textbook tax credits, and for educational assistance payments from registered education savings plans, that apply to students enrolled at foreign universities;
(i) allows the tuition tax credit to be claimed for eligible occupational, trade and professional examination fees;
(j) allows the reallocation of assets in registered education savings plans for siblings without incurring tax penalties;
(k) extends to the end of 2013 the temporary accelerated capital cost allowance treatment for investment in machinery and equipment in the manufacturing and processing sector;
(l) expands eligibility for the accelerated capital cost allowance for clean energy generation and conservation equipment;
(m) extends eligibility for the mineral exploration tax credit by one year to flow-through share agreements entered into before March 31, 2012;
(n) expands the eligibility rules for qualifying environmental trusts;
(o) amends the deduction rates for intangible capital costs in the oil sands sector;
(p) aligns the tax treatment to investments made under the Agri-Québec program with that of investments under AgriInvest;
(q) introduces rules to strengthen the tax regime for charitable donations;
(r) introduces anti-avoidance rules for registered retirement savings plans and registered retirement income funds;
(s) introduces rules to limit tax deferral opportunities for individual pension plans;
(t) introduces rules to limit tax deferral opportunities for corporations with significant interests in partnerships;
(u) extends the tax on split income to capital gains realized by a minor child; and
(v) extends the dividend stop-loss rules to dividends deemed to be received on the redemption of shares held by certain corporations.
Part 1 also implements other selected income tax measures and related measures. Most of these measures were referred to in the 2011 budget as previously announced measures. Most notably, it
(a) accommodates an increase in the annual contribution limit to the Saskatchewan Pension Plan and aligns its tax treatment with that of other tax-assisted retirement vehicles;
(b) clarifies that the “financially dependent” test applies for the purposes of provisions that permit rollovers of the assets of a deceased taxpayer’s registered retirement savings plan or registered retirement income fund to an infirm child or grandchild’s registered disability savings plan;
(c) ensures that the alternative minimum tax does not apply in respect of securities that are subject to the election under section 180.01 of the Income Tax Act;
(d) clarifies the rules applicable to the scholarship exemption for post-secondary scholarships, fellowships and bursaries; and
(e) amends the pension-to-registered retirement savings plan transfer limits in situations where the accrued pension amount was reduced due to the insolvency of the employer and underfunding of the employer’s registered pension plan.
Part 2 amends the Softwood Lumber Products Export Charge Act, 2006 to implement the softwood lumber ruling rendered by the London Court of International Arbitration on January 21, 2011.
Part 3 amends the Customs Tariff in order to simplify it and reduce the customs processing burden for Canadians by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also simplify the structure of some provisions and remove obsolete provisions.
Part 4 amends the Customs Tariff to introduce new tariff items to facilitate the processing of low value non-commercial imports arriving by post or by courier.
Part 5 amends the Canada Education Savings Act to make the additional amount of a Canada Education Savings grant that is available under subsection 5(4) of that Act available to more than one of the beneficiary’s parents, if they share custody of the beneficiary, they are eligible individuals as defined in section 122.6 of the Income Tax Act and the beneficiary is a qualified dependant of each of them.
Part 6 amends the Children’s Special Allowances Act and a regulation made under that Act respecting payments relating to children under care.
Part 7 amends the Canada Student Financial Assistance Act to provide that the maximum aggregate amount of outstanding student loans is to be determined by regulation, to remove the power of the Minister of Human Resources and Skills Development to deny certificates of eligibility, and to change the limitation period for the Minister to take administrative measures. It also authorizes the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ student loans if they begin to work in under-served rural or remote communities.
Part 7 also amends the Canada Student Loans Act to authorize the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ guaranteed student loans if they begin to work in under-served rural or remote communities.
Part 8 amends Part IV of the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small business. An employer whose premiums were $10,000 or less in 2010 will be refunded the increase in 2011 premiums over those paid in 2010, to a maximum of $1,000.
Part 9 provides for payments to be made to provinces, territories, municipalities, First Nations and other entities for municipal infrastructure improvements.
Part 10 amends the Canadian Securities Regulation Regime Transition Office Act so that funding for the Canadian Securities Regulation Regime Transition Office may be fixed through an appropriation Act.
Part 11 amends the Wage Earner Protection Program Act to extend in certain circumstances the period during which wages earned by individuals but not paid to them by their employers who are bankrupt or subject to receivership may be the subject of a payment under that Act.
Part 12 amends the Canadian Human Rights Act to repeal certain provisions that provide for mandatory retirement. It also amends the Canada Labour Code to repeal a provision that denies employees the right to severance pay for involuntary termination if they are entitled to a pension. Finally, it amends the Conflict of Interest Act.
Part 13 amends the Judges Act to permit the appointment of two additional judges to the Nunavut Court of Justice.
Part 14 provides for the retroactive coming into force of section 9 of the Nordion and Theratronics Divestiture Authorization Act in order to ensure the validity of pension regulations made under that section.
Part 15 amends the Canada Pension Plan to include amounts received by an employee under an employer-funded disability plan in contributory salary and wages.
Part 16 amends the Jobs and Economic Growth Act to replace the reference to the Treasury Board Secretariat with a reference to the Chief Human Resources Officer in subsections 10(4) and 38.1(1) of the Public Servants Disclosure Protection Act.
Part 17 amends the Department of Veterans Affairs Act to include a definition of dependant and to provide express regulation-making authority for the provision of certain benefits in non-institutional locations.
Part 18 amends the Canada Elections Act to phase out quarterly allowances to registered parties.
Part 19 amends the Special Retirement Arrangements Act to permit the reservation of pension contributions from any benefit that is or becomes payable to a person. It also deems certain provisions of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act to have come into force on December 14 or 15, 1994, as the case may be.
Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use. It also authorizes the Governor in Council to make regulations respecting imported rental vehicles, as well as their importation into and removal from Canada, and makes other changes to the Act.
Part 21 amends the Federal-Provincial Fiscal Arrangements Act to clarify the legislative framework pertaining to payments under tax agreements entered into with provinces under Part III.1 of that Act.
Part 22 amends the Department of Human Resources and Skills Development Act to change the residency requirements of certain commissioners.

Keeping Canada's Economy and Jobs Growing Act

[Lois Brown, Conservative, Parliamentary Secretary to the Minister of International Cooperation]

Mr. Speaker, I am honoured to stand today in support of Bill C-13, Keeping Canada's Economy and Jobs Growing Act. The passage of this bill is very important to my riding of Newmarket—Aurora, as it is to all Canadians.

Bill C-13 would complete the passage of budget 2011. It contains measures that are critically important for Canada's long-term prosperity by boosting research and development, innovation and productivity. It speaks to what Canadians elected us to do, focusing on economic growth, job creation and stability.

I will direct most of my comments today on how Bill C-13 supports job creation in my riding. Over the past months, I have met with thousands of residents in my community, whether at the door, on the street, or in my office, and, by far, the top of mind priorities above all others were jobs and the economy. They made it very clear to me that they wanted their government to focus squarely on these priorities, jobs and economic growth. Why is this? It is because a stable, growing economy creates job opportunities. It supports families and it creates confidence. It is the fundamental backbone of what vibrant communities and a prosperous nation are all about.

Newmarket--Aurora is comprised of thousands of entrepreneurs, most of them small and medium sized businesses. They will all benefit from the one time hiring credit for small business of up to $1,000 contained in budget 2011 and formalized in Bill C-13. Through this measure, over 525,000 employers across Canada will be helped with the costs of additional hiring. This is an average of almost 1,400 businesses in each of the 308 ridings across the country. With this initiative, a small business can hire one additional worker at a salary of up to $40,000 or two part-time workers at a salary of up to $20,000 each without having to pay additional EI premiums.

Entrepreneurs in my riding would benefit from budget 2011 measures to support the development of clean energy technologies through a $97 million investment over two years to renew funding for technology and innovation in the areas of clean energy and energy efficiency. Measures, such as the new children's arts tax credit and the extension of the eco-energy retrofit homes program, are boosting economic activity in hardware shops, contracting companies, music and art stores across my riding, just as they are throughout the country.

Manufacturing and processing businesses would benefit from the extension of the temporary accelerated capital cost allowance rate that encourages investments in machinery and equipment. This measure builds squarely upon our previous support for the manufacturing sector.

Last week, Statistics Canada released a report showing that manufacturing sales rose 1.4% to $47.6 billion in August, the highest level since October 2008. In fact, last Friday, a news release from AirBoss of America crossed my desk. AirBoss has its head office in my hometown of Newmarket with manufacturing plants in Kitchener, Ontario; Acton-Vale, Quebec; and North Carolina. The news release announced the securement of two contracts worth $20 million with the U.S. department of defense in supplying that company's rubber based products. So we know that strategic investments, like the accelerated capital cost allowance rate, the hiring tax credit for small business and the expansion of tax support for clean energy generation, are working to create jobs for Canadians.

Indeed, earlier this month, Forbes magazine rated Canada as the best place in the world for businesses to grow and create jobs.

I am very excited that budget 2011 provides $20 million to support young entrepreneurs by providing mentorship, resources and start-up financing through the Canadian Youth Business Foundation. Many business icons today began their careers as budding entrepreneurs and this investment would help create the business leaders of tomorrow.

I would like to share a few examples from my riding of Newmarket—Aurora of how these initiatives create jobs.

Earlier this year, I announced a contribution of $115,000 for the National Research Council of Canada industrial research assistance program, or IRAP, to Treefrog Interactive Inc.

Treefrog is an award-winning Newmarket graphic design and web development agency and a shining example of a leading-edge small business. The IRAP funds, made possible through Canada's economic action plan, allowed Treefrog to fund an innovative research and development project and create new products for local and international markets. Sean Stephens, the CEO of Treefrog Interactive, said in February of this year:

These last few years, help from the federal government stimulus has been a clear and inspiring drive for us at Treefrog. Where many talk about a period of “recession”, we at Treefrog talk about a period of “innovation”. Thanks to IRAP, we have greatly increased our staff, doubled our revenue, significantly matured our products and helped many other businesses grow through web initiatives in the region--mostly through innovations in our products. This period of incredible growth has been through that extra little “shot in the arm” from IRAP--and we have Canada, through IRAP and the federal government, to thank for it.

Here is another success story in my riding.

Last year, a collaborative project led by the Newmarket Chamber of Commerce involving the Newmarket Public Library, South Lake Regional Health Centre, town of Newmarket and Newmarket-Tay Power Distribution received $2.1 million from Canada's action plan for a shared digital infrastructure project. The project created new community partnerships and received national recognition.

The Newmarket Chamber of Commerce was able to parlay this investment into an asset now benefiting hundreds of entrepreneurs, businesses, community organizations and residents through this information-sharing infrastructure. The past president of the Newmarket Chamber of Commerce, Jim Gragtmans, regarding the success of this project said last year, “Dozens of jobs have been created. New creative and effective partnerships have been established and we are only beginning”.

Canada's economic action plan has assisted many businesses in my riding to expand, innovate and create jobs. In the town of Aurora, for example, Axiom Group Inc. was able to extend its product line and open new markets through support from the southern Ontario development fund and industrial research assistance program.

In fact, last year I was honoured to present, on behalf of the minister of state, a Canadian innovation leader certificate to Axiom President, Perry Rizzo, in recognition of that company's success. On the assistance that Mr. Rizzo received from Canada's action plan, he said:

We appreciate the SODP and its contribution to helping small to medium sized businesses like Axiom create jobs and stimulate economic growth in the local community of Aurora and abroad.

We know that small business owners and entrepreneurs create jobs and generate wealth in communities across Canada. Our government declared 2011 the official year of the entrepreneur to help increase public awareness of the important role played by small businesses.

It is most fitting that we are debating Bill C-13, keeping Canada's economy and jobs growing act, during small business week. By supporting our small and medium-sized businesses we support all Canadians by facilitating the conditions for investment and job creation.

It is important to note that Bill C-13 supports the creation of jobs and economic growth by allowing the continuation of work done by the red tape reduction commission to root out and cut business red tape. We know that red tape ties up Canadian businesses and entrepreneurs, reduces their competitiveness, and forces them to spend time and money that could be better spent strengthening Canada's economic recovery.

In January 2011, our government fulfilled its budget 2010 commitment by establishing the red tape reduction commission, to which I am honoured to have been appointed. Bill C-13 allows the means to continue this important work and the commission will present its final recommendations for lasting reforms in the coming months based on the “What Was Heard” report released last month.

I also want to note that among the many significant measures contained in Bill C-13, of great importance to my riding and all municipalities across the country is the legislation to make permanent gas tax funding for municipalities. It is why Bill C-13 and its key job creating measures, like the hiring credit for small businesses, are critically important as we continue to solidify our recovery and position Canada for a prosperous future. That is what Canadians want.

The House resumed consideration of the motion that Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures, be read the second time and referred to a committee.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, I listened with interest to my colleague. It was evident that he was very negative about the great measures in the bill.

He forgot to mention the 650,000 new jobs that have been created. He tried to take credit for the $2 billion tax incentive for municipalities. That was $1 billion. We have doubled it and made it permanent.

Most of all, I cannot understand why he would avoid mentioning the tax credit to assist caregivers. He is trying to make it look like we are not compassionate for people who are caregivers. That is clearly a part of Bill C-13. I would like him to comment on that.

[Massimo Pacetti, Liberal, Saint-Léonard—Saint-Michel, QC]

Mr. Speaker, I am pleased to rise in the House today to debate Bill C-13. This bill implements certain provisions of the 2011 budget.

I am sad to see that the Conservatives are once again showing their lack of respect for our democratic institutions and for Canadians by imposing strict time limits on the debate. The Conservatives' arrogance is an insult to Canadians, more than 60% of whom did not vote for their narrow ideology that defies reason and facts.

The Liberal Party cannot support this bill because it contains a significant number of inadequacies in its current form. With this bill the Conservatives are deliberately excluding low-income Canadians from measures such as the family caregiver tax credit, the volunteer firefighters tax credit and the children's arts tax credit.

How can low-income families and individuals benefit from a non-refundable tax credit when quite often, they do not have enough income to be taxed? Why are the Conservatives choosing to exclude the most vulnerable among us at a time when the economy is so precarious?

For example, if people quit their jobs to take care of loved ones at home, how will they take advantage of a tax credit when they have no income? There are many more examples of how these proposed measures will not benefit those who need them most.

The main problem with this bill has to do with the fact that to be eligible for most of the measures, there is a minimum income threshold. The Conservatives decided to play petty politics with tax credits instead of making them refundable so that low-income Canadians could also benefit, as we proposed. That shows once again that this Conservative government is ignoring Canadians in need.

The Liberal Party wants to work with the government to improve this bill, but it also understands that the Conservatives never listen to the advice of the House or the Canadian public. This government must start working on the problems facing Canadians instead of creating conflicts. A responsible government would not choose winners and losers. It would not choose to ignore a large segment of the population. It would not choose to ignore facts and reason for ideological purposes.

A number of other measures in this bill do not serve Canadian interests and demonstrate that this government has mishandled many issues. Take, for example, the higher charges being imposed on Ontario and Quebec softwood lumber exporters. A few years ago, the Conservative government tried to buy peace with our American forestry competitors, at a cost of $1 billion. Here we are today, forced to comply with the London Court of International Arbitration ruling of January 21, 2011, and increase taxes on this sector of our economy, which continues to be targeted by U.S. trade claims despite the $1 billion already wasted.

The higher charges that Ontario and Quebec exporters will have to face is another demonstration of poor Conservative management. Why does this government prefer to placate Washington instead of standing up for the Canadian workers it is supposed to represent? More than $1 billion has been wasted already, yet the Conservatives have decided to kowtow to the United States once again.

In addition, certain credits set out in this bill are completely ineffective. For example, the small business hiring credit aims to compensate for an increase in employment insurance premiums for some small and medium-size businesses. The problem is that this credit is taxable and is capped at $1,000. To obtain this credit, the business must have paid higher employment insurance premiums in 2011 than in 2010, as long as the 2010 amount was $10,000 or less. Because of these restrictions, the credit targets very small businesses as opposed to all small and medium-size businesses.

For instance, a small business that employs 11 people, each earning $38,000, would be too large to qualify. Based on our calculations, approximately 600,000 small and medium-sized businesses could not take advantage of the credit, which is just another example of this government's petty politics that do nothing to help Canadians.

On top of all that, let us not forget that the Conservatives also announced they want to increase EI premiums by 5.6% in January 2012. Because of that increase, a business with 10 employees, each earning an annual salary of $40,000, would have to pay $800 more in EI premiums next year. In short, any amount left over from the credit will all be clawed back in taxes and increased EI premiums.

The Conservative government seems to be trying to fool Canadians by offering just a few small and medium-sized businesses a hiring credit, when it knows very well that that amount will be taken back in full. This is so typical of the Conservatives: lots of hoopla, with no real results—except for their friends. Instead of giving tax breaks to wealthy corporations that are eliminating jobs in Canada, why not give real tax credits to our small and medium-sized businesses that are creating jobs in Canada?

Another weak point in this bill relates to the gas tax fund. The provisions of that section place a $2 billion limit on annual transfers to municipalities for infrastructure projects. That very fund was created in 2004 by the previous Liberal government, which had, at the time, made provisions for that $2 billion limit to be increased in order to account for inflation and population growth, things that this Conservative government is choosing to ignore. The amount set out in this bill does not correspond to today's reality and does not provide all the help the municipalities need to address the infrastructure deficit, which the Federation of Canadian Municipalities now estimates at $123 billion.

Municipalities—perhaps with the exception of Muskoka—are suffering, and the government is not taking their needs into account. If we consider the facts that municipalities have been growing since 2004, that costs are increasing as a result of inflation, and that our infrastructure is crumbling, as we have unfortunately seen with the Champlain Bridge in Montreal, setting a $2 billion limit now is illogical.

The transfer to municipalities should have been increased in order to take demographic growth and inflation into account; instead, the government preferred to load an additional burden on the backs of municipalities in a typically Conservative manner, namely, without consultation, without debate and without a logical rationale.

Another problematic section is that pertaining to the Canadian securities regulator. The Canadian Securities Transition Office was supposed to be a temporary body set up to establish the permanent organization; however, under Bill C-13, Parliament will have to allocate additional funds to maintain this transition office. By so doing, the Conservatives are trying to force the provinces to accept what they want rather than working with the provinces to implement a functional regulatory system from coast to coast.

If the government wants to show good faith, it will take into account the proposals of the Liberal Party and Canadians. These simple and realistic proposals could easily be implemented. However, by limiting the debate on this 642-page bill to 15 seconds per page, the government is showing that it does not care about debate or about the reasonable proposals that Canadians and the opposition are making. This is an insult to Canadians who do not support the Conservative agenda. Given the current economic situation, we cannot abandon those in need.

The Liberal Party thus commits to defending those whom this government neglects. We cannot support Bill C-13 until the many deficiencies we have pointed out have been fixed.

[Ray Boughen, Conservative, Palliser, SK]

Mr. Speaker, I am pleased to speak to Bill C-13, an act to implement certain provisions of the 2011 budget.

As we navigate through these troubled economic waters, this is a sound budget to maintain our fiscal advantage while offering Canadians the support to enhance their quality of life. I fully support this budget for its measures to create jobs and economic growth to support hard-working Canadians while maintaining Canada's fiscal advantage.

Throughout this period of economic instability, Canada has received many international accolades for its relatively sound fiscal position. I would like to mention a few of these accolades to show that our economic plan is working and should be continued.

First, for the third straight year, the World Economic Forum has ranked Canada's banking system as the strongest in the world. Second, Canada made headlines recently as Forbes magazine ranked Canada number one as the best place to do business worldwide. Third, the International Monetary Fund recently declared that Canada's overall fiscal outlook is the best in the G20. What is more, Canada has had seven straight quarters of economic growth, which is quite remarkable considering the economic instability worldwide.

I congratulate the finance minister for the leadership role he has played in the excellent financial management of Canada. “Canada's low tax plan has created a healthy economic environment for business investment and we applaud the government for staying the course,” said the Canadian Chamber of Commerce, which represents business across the country.

Our government is fully aware that to employ people we need to create a favourable climate for business, and we are doing our best to create favourable climates throughout the country. Measures include tax credits to hire new staff and a reduction in red tape. Support for the hiring credit comes from the Canadian Federation of Agriculture which stated that it will help farm operators that are looking to expand. Speaking of creating favourable climates for business, our government is reducing the red tape that impedes economic growth.

Businesses like Yanke, a Saskatchewan based trucking company, will benefit from reduced bureaucratic hurdles. Recently, Yanke announced that it will be building a transportation and logistics centre, a hub which will bring between 400 and 500 truckloads per week and 40 new jobs to the Regina area. A couple of weeks ago, Alliance Grain Traders announced it will build a pasta processing plant that will employ 60 full-time employees upon completion.

Companies like Yanke and Alliance Grain Traders are able to expand operations which require additional staff because the conditions in Canada are favourable for expansion.

I am proud to say, as my colleagues have said, that 600,000 net new jobs have been created since July 2009. I am especially proud to say that Saskatchewan boasts full employment. It has the lowest unemployment rate in the country at 4%, with 5% being considered full employment. Our low tax plan for jobs and growth is working.

I would like to speak for a moment about how the bill will help communities. Having previously been involved with the municipal government, I realize the challenges involved in funding infrastructure. For this reason, I am pleased our government is investing $2 billion in the gas tax fund. This will provide predictable long-term infrastructure funding for municipalities. Regina, Moose Jaw, and the 11 rural municipalities in my riding will be able to develop long-term plans to fix roads, build power plants, repair bridges and water treatment facilities, and do many other projects. This funding will replace aging infrastructure for the health and safety of Canadians while reducing the municipal tax load that families carry. I call that a good plan.

Let me take a moment to talk about benefits for the agriculture industry. A significant portion of my riding revolves around the agriculture sector. Whether directly or indirectly, Bill C-13 contains measures that will promote sustainable agriculture through targeted assistance to support innovation and long-term profitability. This includes an investment of $50 million over two years to support innovations. Farmers from Caronport to Rouleau to Mossbank and across western Canada will benefit from innovations created through this funding in the years to come.

Let me talk about seniors. Seniors have shaped a generation. They fought for our freedom and built the foundation of our country. We introduced pension splitting a couple of years ago which helped Canadian seniors better manage their finances. Additionally, we have removed over 85,000 seniors from the tax rolls and increased the age credit amount by $2,000. Now, to further support seniors, we are enhancing the guaranteed income supplement for low income seniors to the tune of about $600 for seniors who are single and $840 for couples. The Canadian Labour Congress encouraged this measure and our government listened. It stated that enhancing the guaranteed income supplement is a win for every senior living in Canada.

To further improve the quality of life for seniors, we are expanding the new horizons for seniors program. The extra funding for this program will help ensure that seniors benefit from activities to maintain active and social lives.

Canadians are living longer and much healthier lives than a generation ago, and as a result, remain capable past 65 years of age. I perhaps more than anyone else in the House believe that individuals should not be required to retire at age 65 if they can still do the job competently. Since being elected in 2008, I have taken great pride in being able to help businesses, seniors, youth and hard-working people in my riding with their issues and concerns. Our seniors are a valuable commodity and deserve to be treated as such. I very much support the elimination of this outdated age requirement.

We are continuing to increase support for seniors as shown through these measures.

Let me take a minute to talk about how Bill C-13 would have a positive impact on education.

Our government recognizes the economic benefits that come with investing in education and training. Having been involved in the education system for many years, I am pleased that our government is taking real steps to improve the financial stability of Canadian students as they pursue post-secondary studies. Through Bill C-13, our government is enhancing and expanding access and eligibility for student loans and grants for full-time and part-time secondary students.

Our government realizes there is a shortage of skilled labour and we are offering tax relief with respect to occupational, trade and professional examination fees.

Our government realizes that today's students are tomorrow's leaders and need support to realize their potential.

We are committed to a responsible, credible approach to balancing the budget by 2014-15 in a manner that will create greater efficiency and effectiveness within the operation of government and the many services it provides. We will do this without raising taxes, and without slashing transfer payments to health, education and support for seniors.

Measures included in the bill would help ensure the Canadian government is supporting Canadians as we work our way out of the economic crisis and into a period of sustained economic growth while maintaining a relatively strong fiscal advantage.

I hope all members of the House will join me in supporting this important budget which provides help to Canadians. I look forward to a continuing discussion of this bill.

[Sadia Groguhé, NDP, Saint-Lambert, QC]

Mr. Speaker, I thank my colleague for his question.

In fact, the hiring credit in Bill C-13 will not help at all to create jobs. Furthermore, the status quo for taxes on small business will have a serious impact on their budgeting and will not create new jobs. Small businesses in my riding are asking for assistance. Keeping these taxes will not help small and medium-sized businesses at all.

[Jasbir Sandhu, NDP, Surrey North, BC]

Mr. Speaker, my colleague's speech on Bill C-13 was very thoughtful. We have talked about small businesses being the economic engine that drives our economy and creates jobs. We know for a fact that the Conservatives are going to tax small businesses through the payroll tax.

Would my colleague comment on how it will hurt small businesses in her constituency and whether taxing small businesses is a good idea?

[Sadia Groguhé, NDP, Saint-Lambert, QC]

Mr. Speaker, many of those who spoke before me talked to the House about poverty and about Canadians who are living in very difficult situations. More and more people are relying on food banks. That is a telling indicator. From coast to coast, Canadian families are having a harder time taking care of themselves and feeding, housing or clothing themselves. The cost of living is rising higher and higher for these families, and they cannot manage to make ends meet. They are finding it even more difficult to meet these basic, fundamental needs because of the current crisis, which is rocking the foundations of the world economy.

In Canada, the gap between the rich and the less fortunate is growing. The current crisis has a particular impact on the most vulnerable people in our society, such as single-parent families, seniors, welfare recipients and the unemployed. Even people who are employed are making use of food banks.

Canada 's economic and social situation is worrying. According to recent statistics, approximately 1.4 million Canadians are officially unemployed. That number is close to 2 million if we include those who have given up or are underemployed. The International Monetary Fund predicts that Canada's unemployment rate will rise this year to 7.6%. According to the projections of this financial institution, the unemployment rate will rise from 7.6% in 2011 to 7.7% in 2012 because our economy is growing more slowly than expected. This high unemployment rate is costing $20 billion a year in lost income, not to mention the losses in terms of economic stimulus and tax revenue.

No segment of the population is immune. Youth employment is considered to be a disaster. The youth unemployment rate reached 17.3% last summer, which is an increase from the previous year and from the pre-recession unemployment rate, which was under 14%.

As we all know, Canada's current economic situation requires measures that will help reduce unemployment, create jobs and support the economy.

On September 29, 2011, in his fiscal sustainability report for 2011, the Parliamentary Budget Officer stated that Canada's fiscal structure is not sustainable over the long term. Economists and other financial experts are constantly pointing out how fragile the current economic situation is.

In order to reduce unemployment and stimulate the economy, considering how fragile the current economic situation is, we need measures that will support the economy and create jobs. Bill C-13 is completely out of touch with the problems facing Canadians. Accordingly, the measures it calls for do not address the current economic imperatives or the problems facing Canadian families, seniors and youth hit hard by unemployment.

The measures proposed in Bill C-13 are based on forecasts that no longer apply, as demonstrated by the International Monetary Fund, and on minimal-state theories that reject social programs. The measures are unrealistic and completely out of touch, not only with the real needs of Canadians, but also with the general economic situation that experts are describing as fragile and shifting. The budget proposed by the Conservatives does not even begin to respond to the needs of Canadian families, who want concrete measures to create jobs and promote economic growth. The measures proposed in Bill C-13 do nothing to address concerns about employment, improving health care for all Canadians, strengthening pensions and taking care of seniors in need. The measures set out in the bill do nothing to promote job creation.

Bill C-13 is sacrificing Canadian families while offering large corporations lavish and substantial tax reductions, which are not even conditional upon job creation. These tax credits are granted even if the corporations do not create any jobs to respond to the challenge of unemployment. In other words, the reductions serve only to reward companies that already have employees, whereas the economic recovery needs new jobs to put Canadians who are looking for employment to work.

Furthermore, since they are based on a certain income level, the tax credits in Bill C-13 actually benefit only a very few Canadians, mainly wealthy individuals. They exclude many people who, because of their poverty, do not pay taxes and therefore cannot benefit from these tax credits. Seen from this perspective, it is clear the tax credit measures are just for show. For example, Bill C-13 talks about tax credits for family caregivers. Creating such a tax credit is not a sufficient response to the needs of people who take time off to take care of their loved ones who are ill, simply because they must have a sufficient level of income to be able to benefit from the tax credits set out in Bill C-13. A total of 65% of households with a caregiver declare a combined income of less than $45,000 and 23% declare less than $20,000. In short, most caregivers cannot benefit from the tax credits in question.

For this measure to provide direct support to caregivers, we, the NDP, are proposing that these tax credits be turned into tax credits for caregivers. That is a concrete measure that responds to genuine needs. And that is why a number of members who spoke before me have proposed that the child disability benefit be used as a model. Caregivers would receive a monthly non-taxable amount that would help them cover the costs associated with taking care of a sick family member. This type of credit would be of particular help to low- and middle-income caregivers.

Another example from Bill C-13 is the tax credit for medical expenses. This credit allows Canadians to claim medical expenses that are not covered by the public health system. But the problem is that this measure does not fix the underlying issue in its entirety—Canadians with excessive medical expenses that are not covered by our public health system cannot recover all the expenses they incur.

The NDP is calling upon the government to listen to the needs of Canadians by creating a national pharmacare program, which would reimburse Canadians for all their medical expenses.

This same inconsistency exists with the children's arts tax credit. Where will people who already have a hard time feeding themselves find $500 to invest in arts activities to benefit from this credit? The measure proposed by Bill C-13 regarding the partial forgiveness of student loans for doctors and nurses raises the same questions.

Canadian families deserve better. They want concrete action to create jobs and fix the economy, not the Conservative government's half measures. Concrete measures need to be taken—ones that target the real job creators—instead of tax cuts being handed to big business.

According to the IMF, long-term, stable economic growth depends on equitable revenue distribution. In light of the objections I have raised, we believe that Bill C-13 does not contain enough measures to support the economy and jobs in Canada. It should be rejected, pure and simple.

[Brent Rathgeber, Conservative, Edmonton—St. Albert, AB]

Mr. Speaker, I heard it loud and clear. Certainly in Edmonton—St. Albert the constituents are adamant that the $1.95, soon to be $2.00, per vote subsidy which costs taxpayers $30 million on an annual basis ought to be eliminated, and thankfully it would be eliminated with Bill C-13.

Political parties, and all other voluntary organizations, ought to be able to raise their own money. Of course, there is assistance that will continue, including a 75% tax credit for donations up to a specified amount. When we are dealing with a generous tax credit system, there is no reason for a political subsidy of $2.00 per vote. Canadians should only have to pay for and support the political parties that they support.

[Brent Rathgeber, Conservative, Edmonton—St. Albert, AB]

Mr. Speaker, it is an honour for me to rise today and speak to Bill C-13, keeping Canada's economy and jobs growing act. This is important legislation, which seeks to implement the next phase of Canada's economic action plan.

The bill seeks to implement a number of important initiatives announced in June's throne speech and also in the spring election, and reiterates our government's firm and strong commitment to continued economic growth and job creation for all Canadians. Our government's record speaks for itself and speaks loudly.

Since July 2009 our government has created 600,000 net new jobs, most of which are full-time, and our economy is consistently rated as one of the strongest in the world.

This weekend we saw protests concerning the banking system. We know Canada's banking system is on solid ground because of appropriate regulations regarding lending habits. Thanks to that, we have a strong economy and it is consistent with our government's overall vision for the economy. However, we are not immune to turbulent events occurring in the world economy and that is why we must pass the legislation before us to ensure that we are capable of withstanding whatever lies before us.

Bill C-13, also known colloquially as the budget implementation act, would create five general themes in which there are many provisions to implement the next phase of Canada's economic action plan. The five general themes include: first, the promotion of job creation and economic growth; second, support of communities; third, help families; fourth, investment in education and training; and, fifth, respect for taxpayers. What I propose to do today is highlight one or two specific implementation measures contained in Bill C-13 under each of the five broad categories.

With respect to job creation and economic growth, it is important to note that this legislation would provide a temporary hiring credit for small businesses to encourage additional hiring. There is some agreement on both sides of the House that small business really is the engine of economic growth in Canada.

I talk to small businessmen and women frequently when I am back home in Edmonton--St. Albert and they have told me that the cost of hiring is an impediment to the expansion of their business. It is not just simply a matter of salary. With respect to an individual who might draw a salary of $40,000 per annum, I understand the actual cost to that small business is probably closer to $55,000 or $60,000 when benefits, unemployment insurance premiums and training are calculated. The government's solution to this is the $1,000 hiring credit for small businesses to encourage them to hire individuals and add to their payroll. I think we would all agree that is an appropriate tax credit and one that would help small businesses continue to hire and continue to build and grow our economy.

Also of significance are the provisions that would eliminate the mandatory retirement age for federally-regulated employees in order to give older workers who wish to work the option of remaining in the workforce.

I come from Alberta, and it is blessed in its ability to somewhat sustain economic downturns because of its resource-based economy. Notwithstanding current instability, some economists predict that there will be labour shortages in Alberta of up to 70,000 workers, mostly in construction but also in manufacturing and administration.

Reducing the mandatory retirement age for workers who reach the age of 65 would do two important things. First, it would give workers the option, if they so choose and their health is good, to stay in the workforce. Second, it would help employers who might otherwise be experiencing employee shortages to have some benefit in terms of maintaining their existing workforce and not retiring those people who have reached the age of 65. In many cases these long-tenured employees are the most valuable employees because they have been with their employer for a long time. If they are of value to the employer, the employer will want to keep the employees notwithstanding some arbitrary number of 65 years of age.

The second major theme in Bill C-13 is with respect to the support of communities. Certainly, it is of benefit to all municipalities, legislation of a permanent annual investment of $2 billion in the gas tax fund to provide predictable, long-term infrastructure funding for municipalities.

The municipalities in Edmonton—St. Albert have benefited from this gas tax fund. We have major infrastructure funding in Edmonton. Road construction seems to be an ongoing issue from the month of April to October. The city of Edmonton and the province of Alberta have nearly completed an aggressive ring road system, the Anthony Henday. The federal contribution with respect to that was from the gas tax fund.

Municipalities have been asking for stable funding, so to make this a permanent annual investment allows the municipalities to plan for their future capital infrastructure needs, and I credit the Minister of Finance with that provision in Bill C-13.

The other support for communities that I want to talk about is the tax credit for volunteer firefighters. This is an important provision, perhaps not that well understood. There are some 85,000 volunteer firefighters in Canada. These are individuals in small towns and counties who voluntarily fight fires to protect the property of their neighbours. Often fires occur in the middle of the night and individuals would be called from their sleep to fight a fire.

I am sure most members of the House know that there was a terrible fire northwest of Edmonton this year in Slave Lake. That required the resources of volunteer and professional firefighters. These individuals ought to be recognized for their contribution.

Third, with regard to helping families, we are introducing the new family caregiver tax credit to assist caregivers for all types of infirm dependent relatives. This is important to allow individuals to perhaps reduce their hours or, if they are self-employed, to reduce their revenue, to take care of elderly or infirm members of their family. Their business or employment opportunities will be compromised, but it allows the infirm or elderly member to be cared for in the home as opposed to putting that individual in some sort of group home, nursing home or retirement home. Ultimately, this is a great cost savings to taxpayers when these individuals can be looked after by their own families.

The new child tax credit would allow parents to deduct a tax credit for a portion of the fees for enrolling children in dance or music. We know these things can be expensive. There is value to both children and society and to families when children are involved in those types of activities. I credit the government for recognizing that and giving a tax credit to the parents.

We are forgiving loans to new doctors and nurses in underserved rural and remote areas. The last speaker talked about the doctor shortage and it is acute, but it is especially acute in rural and remote areas. This would help encourage doctors and nurses to relocate.

Finally, the fifth theme in this legislation is the respect for taxpayers. I am honoured and proud, and I wave this flag whenever I can, at the phasing out of the direct subsidy of political parties. I really believe, as do my constituents, that political parties ought to raise their own money and the taxpayer should not be compelled to pay for political causes that they do not support or believe in.

The economic action plan has been successful. The economy is on firm ground. We have one of the strongest, if not the strongest economy in the G7, and it is the result of this government's management.

Targeted investments are a reflection of the results we can achieve while working together toward the common goal of building strong and vibrant communities. The success of Canada's economic action plan is a tribute to the partnerships between local, provincial and federal governments.

We have risen to the challenge of the worst economic downturn in half a century, and with the keeping Canada's economy and jobs growing act, Bill C-13, we will ensure a robust and durable economic recovery that will continue to keep Canadians employed and sustain Canada's economic advantage now and in the future.

[Hoang Mai, NDP, Brossard—La Prairie, QC]

Mr. Speaker, it is true that the small tax credit the government is offering to small businesses does not compensate for the losses small businesses will have. It is really shocking when the government says that this is small business week and that small businesses are important. In the end, it is increasing the burden on small businesses, which we know are creating more than 50% of new jobs. Basically, the government is not heading in the right direction and that is why we are opposed to the proposals in Bill C-13.

[Hoang Mai, NDP, Brossard—La Prairie, QC]

Mr. Speaker, I am speaking out today against Bill C-13, which supposedly supports economic and job growth in Canada. I do not feel that it does enough.

I will be focusing on two issues: first, the fact that this bill demonstrates that the government is out of touch with what families and individuals in Canada are facing. Second, I will talk about the lack of vision in this bill.

When we look at the current situation, it is obvious that the government is out of touch. Families are having more and more trouble making ends meet. Families are in debt and household debt sits at more than 150%. Just look at what is happening with the Occupy Canada, Occupy Montreal and Occupy Toronto movements. People are unhappy and the government is not listening. People are unhappy because the gap between rich and poor is growing. Yet the government continues to contribute to that gap. Just like the IMF, the Conference Board is saying that the gap between rich and poor in Canada is growing, and at an alarming rate.

What is the government's response? To reduce the taxes of large corporations. We know that, in reality, reducing the taxes of large corporations does not help the population. In the Standing Committee on Finance, we have heard it said that this will benefit everyone. That is not true because not everyone owns shares in large businesses and corporations. We also know that the large businesses that benefit from these tax reductions are currently keeping $500 million in their own coffers rather than reinvesting it. So the entire population is not benefiting.

From a job creation perspective, we need look no further than the case of Electrolux, which benefited from tax reductions and then transferred jobs to the United States. Is this how the government should move forward? We do not think so, and many economists agree with us.

This government remains out of touch because it is still not taking action. The economic situation is a growing concern. People need reassurance. The New Democratic Party proposed a motion, which was unanimously adopted by the House, indicating that action must be taken; however, there is nothing in the bill to deal with this issue. We asked what Canadians want, and they said that they want more jobs and more security and that they want the government to take action.

The hon. member spoke about the election promises that the Conservatives made. However, the Conservatives are not really looking at what is happening right now, for example, the bank debt crisis in Europe or the uncertainty in the United States, which were not issues at that time. Nevertheless, the government is still not taking action. The government is therefore extremely out of touch with what is currently happening.

I spoke of this government's lack of vision. In this budget, the government could really move forward and think about a green economy. With regard to the economy, job creation and industries, the government could think about developing and investing so that employment is created not just now, but also for a long time to come.

The hon. member spoke about Germany. Germany was one of the first countries to invest in research and development in the public sector, and the country is currently reaping the benefits. Our government, on the other hand, is giving some tax credits, but they do not benefit everyone. We are not saying that tax credits are a bad thing. On the contrary, they are important, but they are not enough. The government needs a more comprehensive, more long-term vision. The government needs a strategy. That is what this government is lacking.

We asked for investments in infrastructure. As many members know, the Champlain Bridge is in my riding. We thank the government for finally listening to the NDP and giving in to our requests. However, this still does not appear in the budget. Why are there no infrastructure investments? We are not even the ones saying this; it is the Minister of Finance. In 2009, he said himself that infrastructure investment has five times the economic impact of corporate income tax cuts.

This is purely economics. The government, which claims to care about the economy and job creation, should listen to what its own finance minister said. It is important to invest in infrastructure; however, we are not necessarily talking about just stimulus, but rather about a structural deficit of $130 billion for Canadian municipalities. This government is doing nothing about that, and instead prefers giving gifts left and right, like the $50 million given to the riding of the President of the Treasury Board. It hands out gifts instead of making infrastructure investments that would benefit Canadians now. And, in the long term, this would also mean savings in terms of productivity.

My riding has suffered a loss of $1.3 billion in terms of productivity and, for over five years, we pressured this government to act. Once again, we still have not seen any schedule or plan for moving ahead with the Champlain Bridge project. We asked to work with this government, not only on the Standing Committee on Finance but also on the Standing Committee on Transport, Infrastructure and Communities, but this government refuses to act or to work with the other parties. Quite the reverse, it stubbornly clings to its ideology and its election promises, which do not take into account the current reality. It has no vision whatsoever.

During the last campaign, I met people affected by the pension issue. A woman who had worked for Nortel told me she was devastated because she had worked for years and contributed to her pension fund only to lose everything. We know what happened with Nortel. This government did nothing to protect the pensions of those people. It is doing nothing to help seniors living below the poverty line. Do you realize that seniors are now being asked to go back to work and pay? Nothing is being done to help them, which we believe demonstrates a lack of vision and compassion.

As for nurses and doctors, the proposed measures are already in place, but they are not enough. It is important to create positions for doctors and nurses. In Canada, there is a problem in that regard. Just ask those around you if they have a family doctor. It is difficult to find one, especially in rural areas. This government has not yet taken action on that issue.

We are not asking for much. First, the government must listen to us and to our proposals, which are very logical. Members spoke earlier about small businesses and the fact that they create more than 50% of jobs. Why not help these small businesses not just by giving them a tax credit to hire people, but also by lowering their taxes? Instead, the government has decided to cut taxes for big business—unfortunately, the Liberals got the ball rolling on that one— which really has no impact. We can see that.

What is really shocking is that this government still continues to say that everything is fine and that it is business as usual when, in fact, 1.4 million people are unemployed. And if we add those who are discouraged or who have stopped looking, that number climbs to 2 million. That is serious.

The government lacks vision and is not in touch with reality. With regard to job cuts, this government has cut 600 or 700 positions at Environment Canada. It clearly lacks vision when it comes to the future and a green economy.

Oil and gas companies are receiving $761 million in tax credits or reductions.

[Scott Brison, Liberal, Kings—Hants, NS]

Mr. Speaker, I rise today to speak to Bill C-13, the government's second implementation bill for the 2011 budget.

My comments will generally focus on two themes: first, there has been a growth in unemployment under the Conservative government; and second, there has been a deliberate decision by the Conservatives to exclude low income Canadians from many of the measures of budget 2011.

The first point is the growth in the number of Canadians looking for work. The Conservatives have been patting themselves on the back about the job situation in Canada. However, the fact is that today the job situation is worse than it was when the Conservatives took office and it is worse than it was before the fall of 2008.

Today, Canada has over 525,000 fewer net full-time jobs than in August 2008. In August 2008, there were 14,631,300 Canadians who had full-time jobs. Today, that number is down to 14,106,100 Canadians who have full-time jobs. There are more than half a million fewer Canadians with good, full-time jobs today than in August 2008.

The Conservatives like to claim credit for creating jobs, but the fact is that all of the net new jobs created since the recession have been in part-time work. Today, there are more than 1.3 million Canadians who are unemployed and looking for work, and the number of jobless Canadians has been growing. Even when we factor in part-time work, there are over 310,000 more jobless Canadians today than before the downturn in October 2008.

Job growth in Canada has simply failed to keep up with population growth, so it is harder for people who are out of work to actually find a job today. This is the reality that is faced by Canadians across the country, including in my riding of Kings—Hants and the Annapolis Valley of Nova Scotia.

There is also a very uneven recovery, if any recovery, in Canada. If we look at provinces like Alberta and Saskatchewan, provinces that have the wealth of natural resources of oil, gas, potash and minerals, there is a very different economic story from that which exists in provinces like Ontario, Quebec and the maritime provinces.

The reality is that if there has been any recovery, it has been a very uneven recovery, and the macro numbers in terms of employment figures in Canada simply do not reflect the disparity within Canada, and the growing gap between haves and have nots, including have provinces and have not provinces.

The economic region of the Annapolis Valley in Nova Scotia is made up of Annapolis county, Kings county and Hants county. In this House of Commons it is represented by two members of Parliament, the member for West Nova, a Conservative MP, and myself.

This region is one of many across Canada that has not recovered from the last recession. We have seen massive layoffs at Fundy Gypsum, Eastern Protein, Maple Leaf Foods in Canard, and the Larsen's Plant. We have seen people who have worked at these companies, in some cases for 20 or 30 years or longer, who have watched their good full-time jobs disappear. Now they are struggling to make ends meet and put food on the table with part-time work, if they are actually able to find it.

In an area with a population of just under 100,000, the Annapolis Valley now has 5,800 fewer net jobs today than in August 2008. The unemployment rate in the Annapolis Valley of Nova Scotia has grown from 5% to 8% since the fall of 2008.

The number of people without jobs who are looking for work has grown by 1,700, and more than twice as many as that have simply stopped looking for work and have left the labour force completely.

The local population has declined by 600 people, as people give up and, in many cases, move away. The region is struggling to pay for local services with an aging population and a shrinking tax base.

This is not an isolated example. We can see this happening across large parts of Ontario and Quebec, across the Maritimes. The population we see in a lot of rural Canada is aging disproportionately. The proportion of people paying taxes is shrinking, while demand for government programs, health care, education and social assistance continues to grow.

There is a growing number of unemployed Canadians who are looking for work but have become discouraged under the Conservative government. They want their government to develop a real plan to create real jobs, but we see nothing, no imagination, no long-term thinking from the Conservatives.

In fact, the Conservatives are moving in the opposite direction. They are endangering Canadian jobs with their reckless increase in EI premiums.

In January, the Conservatives will hike EI premiums by 5.6% even though they know that payroll taxes like EI premiums are known job killers. This increase in January follows last January's increase by the Conservatives. The Canadian Federation of Independent Business estimates that the 2011 EI payroll tax increase will cost small businesses about $600 million and the 2012 increase will cost $1.2 billion. Are jobs created by increasing job killing payroll taxes? I do not think so.

The Conservatives claim that their small business hiring tax credit will create jobs. This is only a tax credit of $165 million when the Conservatives are actually increasing premiums by almost $2 billion. Most small businesses in Canada will not even qualify for the hiring credit for small businesses because they already pay too much in EI premiums. For the small businesses that do qualify, the Conservatives are giving with one hand and taking away with the other. They are treating the credit as business income and then they are taxing it.

The Conservatives hiring credit for small business is too small to make a significant impact on the economy. It will not even come close to matching the negative impact of the massive increase in EI premiums that they are imposing on Canadian employers. Only the Conservatives could claim that a tax credit that only increases EI premiums by over $1.6 billion instead of $1.8 billion is actually a measure to increase Canadian jobs.

The truth is that these EI premium increases will cost Canadian jobs at a time when unemployment numbers are up and our economy is teetering on the edge of recession. By refusing to act and present a real plan to create jobs, the Conservatives are failing the more than 1.3 million Canadians who are unemployed and looking for work.

The second issue that I want to comment on is the decision by the Conservatives to exclude low income Canadians from many of the benefits in budget 2011.

The Conservatives are deliberately excluding many low-income Canadian families from programs such as the family caregiver tax credit, the volunteer firefighters tax credit, and the children's art tax credit. The fact is if someone quits a job to take care of a sick family member at home, in a lot of cases that individual will not qualify for a dime under the family caregiver tax credit.

By making these benefits non-refundable, the Conservatives are excluding a lot of low-income families from receiving these benefits, so perversely, the families that need the help the most will not qualify for these boutique tax benefits because they do not have a high enough minimum income level to actually qualify, so, the person who quits a job to take care of a loved one at home, who is not making enough money, will not benefit from the Conservative family caregiver tax credit.

My riding has an aging population. Family members are taking a lot of their time away from work to help loved ones. In my own family, my sister, as an example, by day is a VON. She is taking a lot of time to help take care of my parents who are in their eighties and at home. A lot of these families do not make enough to qualify to benefit from the family caregiver tax credit. It is the same thing with the volunteer firefighters tax credit. In many cases rural Canadian volunteer firefighters in low-income families need the help to serve their communities.

It is fundamentally unfair for the Conservatives to not make these tax credits fully refundable in order to benefit all Canadian families, but particularly unfair to deny benefits to those low-income Canadian families who need the help the most.

[Wladyslaw Lizon, Conservative, Mississauga East—Cooksville, ON]

Mr. Speaker, as I mentioned in my remarks, Bill C-13 is the plan that was presented to Canadians. Canadians spoke very clearly on May 2 and we know the results. We have the full support of Canadians on our plan. We have to make sure that we deliver what we promised to deliver. This government has a record of actually delivering on its promises.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, I am surprised by my colleague's attitude this morning. He is generally a positive guy but he is grumpy today. Maybe he had a bad constituency week.

My colleague is implying that there is no plan. If he would take the time to look, there have been 650,000 new jobs created. There is no better plan for a person who is trying to make ends meet than a good job.

The member also complains that there are no targeted investments. Bill C-13 includes green energy investments. As well, there are targeted investments in communities. The permanent gas tax funding will help municipalities with long-term planning and initiatives.

What the member is really missing are the amazing investments that the bill makes in education and training, forgiving loans for new doctors, helping apprentices in skilled trades and improving federal assistance for students. These are all fantastic initiatives.

Why would the NDP be against helping students and our next generation get the kind of good jobs that they need to support their families?