Jobs and Growth Act, 2012

A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures

This bill was last introduced in the 41st Parliament, 1st Session, which ended in September 2013.

Sponsor

Jim Flaherty  Conservative

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill. The Library of Parliament often publishes better independent summaries.

Part 1 implements certain income tax measures and related measures proposed in the March 29, 2012 budget. Most notably, it
(a) amends the rules relating to Registered Disability Savings Plans (RDSPs) by
(i) replacing the 10-year repayment rule applying to withdrawals with a proportional repayment rule,
(ii) allowing investment income earned in a Registered Education Savings Plan (RESP) to be transferred on a tax-free basis to the RESP beneficiary’s RDSP,
(iii) extending the period that RDSPs of beneficiaries who cease to qualify for the Disability Tax Credit may remain open in certain circumstances,
(iv) amending the rules relating to maximum and minimum withdrawals, and
(v) amending certain RDSP administrative rules;
(b) includes an employer’s contributions to a group sickness or accident insurance plan in an employee’s income in certain circumstances;
(c) amends the rules applicable to retirement compensation arrangements;
(d) amends the rules applicable to Employees Profit Sharing Plans;
(e) expands the eligibility for the accelerated capital cost allowance for clean energy generation equipment to include a broader range of bioenergy equipment;
(f) phases out the Corporate Mineral Exploration and Development Tax Credit;
(g) phases out the Atlantic Investment Tax Credit for activities related to the oil and gas and mining sectors;
(h) provides that qualified property for the purposes of the Atlantic Investment Tax Credit will include certain electricity generation equipment and clean energy generation equipment used primarily in an eligible activity;
(i) amends the Scientific Research and Experimental Development (SR&ED) investment tax credit by
(i) reducing the general SR&ED investment tax credit rate from 20% to 15%,
(ii) reducing the prescribed proxy amount, which taxpayers use to claim SR&ED overhead expenditures, from 65% to 55% of the salaries and wages of employees who are engaged in SR&ED activities,
(iii) removing the profit element from arm’s length third-party contracts for the purpose of the calculation of SR&ED tax credits, and
(iv) removing capital from the base of eligible expenditures for the purpose of the calculation of SR&ED tax incentives;
(j) introduces rules to prevent the avoidance of corporate income tax through the use of partnerships to convert income gains into capital gains;
(k) clarifies that transfer pricing secondary adjustments are treated as dividends for the purposes of withholding tax imposed under Part XIII of the Income Tax Act;
(l) amends the thin capitalization rules by
(i) reducing the debt-to-equity ratio from 2:1 to 1.5:1,
(ii) extending the scope of the thin capitalization rules to debts of partnerships of which a Canadian-resident corporation is a member,
(iii) treating disallowed interest expense under the thin capitalization rules as dividends for the purposes of withholding tax imposed under Part XIII of the Income Tax Act, and
(iv) preventing double taxation in certain circumstances when a Canadian resident corporation borrows money from its controlled foreign affiliate;
(m) imposes, in certain circumstances, withholding tax under Part XIII of the Income Tax Act when a foreign-based multinational corporation transfers a foreign affiliate to its Canadian subsidiary, while preserving the ability of the Canadian subsidiary to undertake expansion of its Canadian business; and
(n) phases out the Overseas Employment Tax Credit.
Part 1 also implements other selected income tax measures. Most notably, it introduces tax rules to accommodate Pooled Registered Pension Plans and provides that income received from a retirement compensation arrangement is eligible for pension income splitting in certain circumstances.
Part 2 amends the Excise Tax Act and the Jobs and Economic Growth Act to implement rules applicable to the financial services sector in respect of the goods and services tax and harmonized sales tax (GST/HST). They include rules that allow certain financial institutions to obtain pre-approval from the Minister of National Revenue of methods used to determine their liability in respect of the provincial component of the HST, that require certain financial institutions to have fiscal years that are calendar years, that require group registration of financial institutions in certain cases and that provide for changes to a rebate of the provincial component of the HST to certain financial institutions that render services to clients that are outside the HST provinces. This Part also confirms the authority under which certain GST/HST regulations relating to financial institutions are made.
Part 3 amends the Federal-Provincial Fiscal Arrangements Act to provide the legislative authority to share with provinces and territories taxes in respect of specified investment flow-through (SIFT) entities — trusts or partnerships — under section 122.1 and Part IX.1 of the Income Tax Act, consistent with the federal government’s proposal on the introduction of those taxes. It also provides the legislative authority to share with provinces and territories the tax on excess EPSP amounts imposed under Part XI.4 of the Income Tax Act, consistent with the measures proposed in the March 29, 2012 budget. It also allows the Minister of Finance to request from the Minister of National Revenue information that is necessary for the administration of the sharing of taxes with the provinces and territories.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Jobs and Economic Growth Act as a result of amendments introduced in the Jobs, Growth and Long-term Prosperity Act to allow certain public sector investment pools to directly invest in a federally regulated financial institution.
Division 2 of Part 4 amends the Canada Shipping Act, 2001 to permit the incorporation by reference into regulations of all Canadian modifications to an international convention or industry standard that are also incorporated by reference into the regulations, by means of a mechanism similar to that used by many other maritime nations. It also provides for third parties acting on the Minister of Transport’s behalf to set fees for certain services that they provide in accordance with an agreement with that Minister.
Division 3 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things, provide for a limited, automatic stay in respect of certain eligible financial contracts when a bridge institution is established. It also amends the Payment Clearing and Settlement Act to facilitate central clearing of standardized over-the-counter derivatives.
Division 4 of Part 4 amends the Fisheries Act to amend the prohibition against obstructing the passage of fish and to provide that certain amounts are to be paid into the Environmental Damages Fund. It also amends the Jobs, Growth and Long-term Prosperity Act to amend the definition of Aboriginal fishery and another prohibition relating to the passage of fish. Finally, it provides transitional provisions relating to authorizations issued under the Fisheries Act before certain amendments to that Act come into force.
Division 5 of Part 4 enacts the Bridge To Strengthen Trade Act, which excludes the application of certain Acts to the construction of a bridge that spans the Detroit River and other works and to their initial operator. That Act also establishes ancillary measures. It also amends the International Bridges and Tunnels Act.
Division 6 of Part 4 amends Schedule I to the Bretton Woods and Related Agreements Act to reflect changes made to the Articles of Agreement of the International Monetary Fund as a result of the 2010 Quota and Governance Reforms. The amendments pertain to the rules and regulations of the Fund’s Executive Board and complete the updating of that Act to reflect those reforms.
Division 7 of Part 4 amends the Canada Pension Plan to implement the results of the 2010-12 triennial review, most notably, to clarify that contributions for certain benefits must be made during the contributory period, to clarify how certain deductions are to be determined for the purpose of calculating average monthly pensionable earnings, to determine the minimum qualifying period for certain late applicants for a disability pension and to enhance the authority of the Review Tribunal and the Pension Appeals Board. It also amends the Department of Human Resources and Skills Development Act to enhance the authority of the Social Security Tribunal.
Division 8 of Part 4 amends the Indian Act to modify the voting and approval procedures in relation to proposed land designations.
Division 9 of Part 4 amends the Judges Act to implement the Government of Canada’s response to the report of the fourth Judicial Compensation and Benefits Commission regarding salary and benefits for federally appointed judges. It also amends that Act to shorten the period in which the Government of Canada must respond to a report of the Commission.
Division 10 of Part 4 amends the Canada Labour Code to
(a) simplify the calculation of holiday pay;
(b) set out the timelines for making certain complaints under Part III of that Act and the circumstances in which an inspector may suspend or reject such complaints;
(c) set limits on the period that may be covered by payment orders; and
(d) provide for a review mechanism for payment orders and notices of unfounded complaint.
Division 11 of Part 4 amends the Merchant Seamen Compensation Act to transfer the powers and duties of the Merchant Seamen Compensation Board to the Minister of Labour and to repeal provisions that are related to the Board. It also makes consequential amendments to other Acts.
Division 12 of Part 4 amends the Customs Act to strengthen and streamline procedures related to arrivals in Canada, to clarify the obligations of owners or operators of international transport installations to maintain port of entry facilities and to allow the Minister of Public Safety and Emergency Preparedness to require prescribed information about any person who is or is expected to be on board a conveyance.
Division 13 of Part 4 amends the Hazardous Materials Information Review Act to transfer the powers and functions of the Hazardous Materials Information Review Commission to the Minister of Health and to repeal provisions of that Act that are related to the Commission. It also makes consequential amendments to other Acts.
Division 14 of Part 4 amends the Agreement on Internal Trade Implementation Act to reflect changes made to Chapter 17 of the Agreement on Internal Trade. It provides primarily for the enforceability of orders to pay tariff costs and monetary penalties made under Chapter 17. It also repeals subsection 28(3) of the Crown Liability and Proceedings Act.
Division 15 of Part 4 amends the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small businesses. An employer whose premiums were $10,000 or less in 2011 will be refunded the increase in 2012 premiums over those paid in 2011, to a maximum of $1,000.
Division 16 of Part 4 amends the Immigration and Refugee Protection Act to provide for an electronic travel authorization and to provide that the User Fees Act does not apply to a fee for the provision of services in relation to an application for an electronic travel authorization.
Division 17 of Part 4 amends the Canada Mortgage and Housing Corporation Act to remove the age limit for persons from outside the federal public administration being appointed or continuing as President or as a director of the Corporation.
Division 18 of Part 4 amends the Navigable Waters Protection Act to limit that Act’s application to works in certain navigable waters that are set out in its schedule. It also amends that Act so that it can be deemed to apply to certain works in other navigable waters, with the approval of the Minister of Transport. In particular, it amends that Act to provide for an assessment process for certain works and to provide that works that are assessed as likely to substantially interfere with navigation require the Minister’s approval. It also amends that Act to provide for administrative monetary penalties and additional offences. Finally, it makes consequential and related amendments to other Acts.
Division 19 of Part 4 amends the Canada Grain Act to
(a) combine terminal elevators and transfer elevators into a single class of elevators called terminal elevators;
(b) replace the requirement that the operator of a licensed terminal elevator receiving grain cause that grain to be officially weighed and officially inspected by a requirement that the operator either weigh and inspect that grain or cause that grain to be weighed and inspected by a third party;
(c) provide for recourse if an operator does not weigh or inspect the grain, or cause it to be weighed or inspected;
(d) repeal the grain appeal tribunals;
(e) repeal the requirement for weigh-overs; and
(f) provide the Canadian Grain Commission with the power to make regulations or orders with respect to weighing and inspecting grain and the security that is to be obtained and maintained by licensees.
It also amends An Act to amend the Canada Grain Act and the Agriculture and Agri-Food Administrative Monetary Penalties Act and to Repeal the Grain Futures Act as well as other Acts, and includes transitional provisions.
Division 20 of Part 4 amends the International Interests in Mobile Equipment (aircraft equipment) Act and other Acts to modify the manner in which certain international obligations are implemented.
Division 21 of Part 4 makes technical amendments to the Canadian Environmental Assessment Act, 2012 and amends one of its transitional provisions to make that Act applicable to designated projects, as defined in that Act, for which an environmental assessment would have been required under the former Act.
Division 22 of Part 4 provides for the temporary suspension of the Canada Employment Insurance Financing Board Act and the dissolution of the Canada Employment Insurance Financing Board. Consequently, it enacts an interim Employment Insurance premium rate-setting regime under the Employment Insurance Act and makes amendments to the Canada Employment Insurance Financing Board Act, the Department of Human Resources and Skills Development Act, the Jobs, Growth and Long-term Prosperity Act and Schedule III to the Financial Administration Act.
Division 23 of Part 4 amends the Canadian Forces Superannuation Act, the Public Service Superannuation Act and the Royal Canadian Mounted Police Superannuation Act and makes consequential amendments to other Acts.
The Canadian Forces Superannuation Act is amended to change the limitations that apply in respect of the contribution rates at which contributors are required to pay as a result of amendments to the Public Service Superannuation Act.
The Public Service Superannuation Act is amended to provide that contributors pay no more than 50% of the current service cost of the pension plan. In addition, the pensionable age is raised from 60 to 65 in relation to persons who become contributors on or after January 1, 2013.
The Royal Canadian Mounted Police Superannuation Act is amended to change the limitations that apply in respect of the contribution rates at which contributors are required to pay as a result of amendments to the Public Service Superannuation Act.
Division 24 of Part 4 amends the Canada Revenue Agency Act to make section 112 of the Public Service Labour Relations Act applicable to the Canada Revenue Agency. That section makes entering into a collective agreement subject to the Governor in Council’s approval. The Division also amends the Canada Revenue Agency Act to require that the Agency have its negotiating mandate approved by the President of the Treasury Board and to require that it consult the President of the Treasury Board before determining certain other terms and conditions of employment for its employees.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Votes

Dec. 5, 2012 Passed That the Bill be now read a third time and do pass.
Dec. 4, 2012 Passed That Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Schedule 1.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 515.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 464.
Dec. 4, 2012 Failed That Bill C-45, in Clause 437, be amended by deleting lines 25 to 34 on page 341.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 433.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 425.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 411.
Dec. 4, 2012 Failed That Bill C-45, in Clause 369, be amended by replacing lines 37 and 38 on page 313 with the following: “terminal elevator shall submit grain received into the elevator for an official weighing, in a manner authorized by the”
Dec. 4, 2012 Failed That Bill C-45, in Clause 362, be amended by replacing line 16 on page 310 with the following: “provide a security, in the form of a bond, for the purpose of”
Dec. 4, 2012 Failed That Bill C-45, in Clause 358, be amended by replacing line 8 on page 309 with the following: “reinspection of the grain, to the grain appeal tribunal for the Division or the chief grain”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 351.
Dec. 4, 2012 Failed That Bill C-45, in Clause 317, be amended by adding after line 22 on page 277 the following: “(7) Section 2 of the Act is renumbered as subsection 2(1) and is amended by adding the following: (2) For the purposes of this Act, when considering if a decision is in the public interest, the Minister shall take into account, as primary consideration, whether it would protect the public right of navigation, including the exercise, safeguard and promotion of that right.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 316.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 315.
Dec. 4, 2012 Failed That Bill C-45, in Clause 313, be amended by deleting lines 15 to 24 on page 274.
Dec. 4, 2012 Failed That Bill C-45, in Clause 308, be amended by replacing line 29 on page 272 with the following: “national in respect of whom there is reason to believe that he or she poses a specific and credible security threat must, before entering Canada, apply”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 308.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 307.
Dec. 4, 2012 Failed That Bill C-45, in Clause 302, be amended by replacing lines 4 to 8 on page 271 with the following: “9. (1) Except in instances where a province is pursuing any of the legitimate objectives referred to in Article 404 of the Agreement, namely public security and safety, public order, protection of human, animal or plant life or health, protection of the environment, consumer protection, protection of the health, safety and well-being of workers, and affirmative action programs for disadvantaged groups, the Governor in Council may, by order, for the purpose of suspending benefits of equivalent effect or imposing retaliatory measures of equivalent effect in respect of a province under Article 1709 of the Agreement, do any”
Dec. 4, 2012 Failed That Bill C-45, in Clause 279, be amended (a) by replacing line 3 on page 265 with the following: “47. (1) The Minister may, following public consultation, designate any” (b) by replacing lines 8 to 15 on page 265 with the following: “specified in this Act, exercise the powers and perform the”
Dec. 4, 2012 Failed That Bill C-45, in Clause 274, be amended by adding after line 38 on page 262 the following: “(3) The council shall, within four months after the end of each year, submit to the Minister a report on the activities of the council during that year. (4) The Minister shall cause a copy of the report to be laid before each House of Parliament within 15 sitting days after the day on which the Minister receives it. (5) The Minister shall send a copy of the report to the lieutenant governor of each province immediately after a copy of the report is last laid before either House. (6) For the purpose of this section, “sitting day” means a day on which either House of Parliament sits.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 269.
Dec. 4, 2012 Failed That Bill C-45, in Clause 266, be amended by adding after line 6 on page 260 the following: “12.2 Within six months after the day on which regulations made under subsection 12.1(8) come into force, the impact of section 12.1 and those regulations on privacy rights must be assessed and reported to each House of Parliament.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 266, be amended by adding after line 6 on page 260 the following: “(9) For greater certainty, any prescribed information given to the Agency in relation to any persons on board or expected to be on board a conveyance shall be subject to the Privacy Act.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 264.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 233.
Dec. 4, 2012 Failed That Bill C-45, in Clause 223, be amended by deleting lines 16 to 26 on page 239.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 219.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 206.
Dec. 4, 2012 Failed That Bill C-45, in Clause 179, be amended by adding after line 17 on page 208 the following: “(3) The exemption set out in subsection (1) applies if the person who proposes the construction of the bridge, parkway or any related work establishes, in relation to any work, undertaking or activity for the purpose of that construction, that the construction will not present a risk of net negative environmental impact.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 179, be amended by adding after line 7 on page 208 the following: “(3) The exemptions set out in subsection (1) apply if the person who proposes the construction of the bridge, parkway or any related work establishes, in relation to any work, undertaking or activity for the purpose of the construction of the bridge, parkway or any related work, that the work, undertaking or activity ( a) will not impede navigation; ( b) will not cause destruction of fish or harmful alteration, disruption or destruction of fish habitat within the meaning of the Fisheries Act; and ( c) will not jeopardize the survival or recovery of a species listed in the Species at Risk Act.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 179.
Dec. 4, 2012 Failed That Bill C-45, in Clause 175, be amended by replacing lines 23 to 27 on page 204 with the following: “or any of its members in accordance with any treaty or land claims agreement or, consistent with inherent Aboriginal right, harvested by an Aboriginal organization or any of its members for traditional uses, including for food, social or ceremonial purposes;”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 173.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 166.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 156.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 99.
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by replacing line 22 on page 38 to line 11 on page 39 with the following: “scribed offshore region, and that is acquired after March 28, 2012, 10%.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by deleting line 14 on page 38 to line 11 on page 39.
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by replacing line 17 on page 35 with the following: “( a.1) 19% of the amount by which the”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 3.
Dec. 4, 2012 Failed That Bill C-45, in Clause 62, be amended by replacing line 26 on page 134 with the following: “( b) 65% multiplied by the proportion that”
Dec. 4, 2012 Failed That Bill C-45, in Clause 9, be amended by replacing line 3 on page 15 with the following: “before 2020, or”
Dec. 4, 2012 Failed That Bill C-45, in Clause 9, be amended by deleting lines 12 and 13 on page 14.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 1.
Dec. 3, 2012 Passed That, in relation to Bill C-45, a second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, not more than five further hours shall be allotted to the consideration at report stage and one sitting day shall be allotted to the third reading stage of the said Bill; and at the expiry of the time provided for the consideration at report stage and at fifteen minutes before the expiry of the time provided for government business on the day allotted to the consideration of the third reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and in turn every question necessary for the disposal of the stage of the Bill then under consideration shall be put forthwith and successively without further debate or amendment.
Oct. 30, 2012 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
Oct. 25, 2012 Passed That, in relation to Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, not more than four further sitting days shall be allotted to the consideration at second reading stage of the Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the fourth day allotted to the consideration at second reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and, in turn, every question necessary for the disposal of the said stage of the Bill shall be put forthwith and successively, without further debate or amendment.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:30 p.m.
See context

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, to win without risk is to triumph without glory. I am beginning with this saying as it will be the theme for my speech about the budget implementation bill.

The Parliamentary Budget Officer clearly said that this bill would be a step backwards in terms of employment: 43,000 jobs would be lost. Imagine. We are applying the brakes again to our economy, making it more fragile and endangering it. This is very important, because the 43,000 jobs that are being lost are primarily in the area of direct services to Canadians.

As members of this House—and it is certainly the case of my colleagues in the government—we see every day in our offices an absence of and a reduction in access to services to the public. It has come to the point where someone who does not have Internet access and who ultimately does not have much tax-related expertise, for instance, is literally being abandoned and held hostage by the incredible restrictions imposed on our public servants. These restrictions mean that someone who wants to understand what will happen when he tries to file his income tax return will probably never have an answer, unless he calls on a professional whose services he must pay for or, in a best-case scenario, a close relative. In both cases, that person will give an opinion, but mistakes may be made because it is always difficult to keep up to date when it comes to taxes. Therefore, it is always best to check the source, but the source has dried up: the tap has been turned off by the government.

We are talking about high-quality jobs. We are talking about jobs serving the public. I find it absolutely shocking to see the government taking these sorts of workforce reductions so lightly.

I would like to point out that in Beauport—Limoilou, we have had a disaster. A large pulp and paper mill that had 1,600 employees in 2003 has allowed a foreign investor, through Canada's lax legislation and regulations, to liquidate most of its expertise and production capacity for its own benefit. There are currently fewer than 300 employees in the mill. Retirees are losing some of the funds they contributed over 30 or 35 years. How can this abandonment be explained? What does this mean? It is just one of many signs that our economy is living on borrowed time, that things are going wrong, and that problems are piling up.

My esteemed colleague from Vaudreuil—Soulanges spoke just now of the $500 billion accumulated by our businesses. This cannot be blamed on our entrepreneurs; it is a sign that they are proceeding with caution because they are worried about the future.

There have been so many gratuitous attacks that we might even call it a disease. This $500 billion is a very clear sign of this government's poor decision-making. The government is just aimlessly stumbling along. Moreover, the government is shutting its eyes and is wilfully blind to anything other than its own ideas, which it implements without verification or validation.

Another aspect of Bill C-45 is quite shocking. I only have a little part of it, by the way, because it was impossible to staple all the pages together. When you take a look at the summaries, you see that a number of sections of the bill have absolutely nothing to do with a budget or with the budget put forward by the Minister of Finance.

We might wonder what division 9 of part 4 is doing in this bill, since it amends the Judges Act. We might also talk about division 13 of part 4, which amends the Hazardous Materials Information Review Act to transfer it to the Department of Health. Division 16 of part 4 amends the Immigration and Refugee Protection Act. This is unbelievable. A lot has also been said about the provisions of division 18 of part 4, which amends the Navigable Waters Protection Act, given that it has environmental repercussions, which the government denies, of course. Government members are not content to fling gratuitous insults at us; now they want to alter reality and are refusing to face facts.

I will use an image to illustrate the extent of the government’s bad faith and desire to drag Canadian society down into mediocrity. Bill C-45 looks a little bit like this situation. I will play the role of a rather outrageous husband who, in a single fiscal year, demands that his wife agree to a new marriage contract, a will, a contract for cable, telephone and Internet, and terms requiring that she take out the garbage and empty the cat litter. Then I tell her not to complain. All she has to do is say whether she agrees to the contract, yes or no. If she says no, she is really acting in bad faith. It is truly appalling, because she is against emptying the cat litter. She wants to leave the cat in its feces. How horrible.

That is exactly what this government is imposing on all of the legitimate representatives in the House: a fool’s bargain, something made up out of whole cloth to try to get the upper hand. It is really a hugely mediocre thing to do. It is a terribly easy victory that this government is going after. I do not know what part of the public it will be able to look to for admiration for this scheme. I find it truly appalling.

Some speakers on the other side have praised the merits of the budget. What is very interesting is that on our side, we could easily support several aspects of it or agree to look at them seriously in co-operation with the government. But when it comes to the question of seriousness, do not get me started. Seeing the Conservatives laugh every time they are asked serious questions about our constituents’ futures, we realize that the only thing they take seriously is their own behinds. Impenetrable darkness is the refuge of the weak.

My first election campaign was in 2006, in the greater Quebec City region, specifically on the south shore of Quebec City. From that first campaign, I remember five visits by the Prime Minister. He presented himself in a very favourable light, playing the good, responsible father. There was absolutely nothing threatening about him, and he made promises. He sang the same tune on all of these occasions, and one of the things he called for was transparency and accountability. He did not blush as he shamelessly sang his own praises on that score. I really do not understand why, because if we look at the track record of this government, which has been in power for almost seven years, we see that it is truly mediocre.

What is interesting is that if the government continues to carry on this way, showing contempt for most of the public, it will be leaving future generations with a state of affairs that will be very hard to fix. It is absolutely not too late to extend a hand to the opposition and agree to what it has courteously offered: to split this bill and engage in a truly democratic process that is transparent, open, and most importantly courageous.

I call on all government members to do this and I ask that at long last, they show some courage.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:40 p.m.
See context

NDP

Hélène LeBlanc NDP LaSalle—Émard, QC

Mr. Speaker, the leader of the official opposition pointed out that “[the Conservatives] are saddling future generations with the biggest environmental, economic and social debt in our history“.

Bill C-45 is a glaring example. As my colleague mentioned, this budget slashes services to Canadians. We are creating a society where the gap between rich and poor keeps growing, a society where many will be left behind.

I would like my colleague to elaborate further on that issue. I would appreciate hearing his comments on my humble thoughts.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:40 p.m.
See context

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, I thank my colleague from LaSalle—Émard for her question.

I am going to give a lesson in economics and another in morals while I am at it. When I hear this nonsense about John Maynard Keynes, I realize that many people just accept what they are told without learning the facts.

In economics, it is very important to consider all costs when we want to understand the consequences of certain actions. We can choose to internalize the costs and thus to take into account the economic, social and other costs.

Take, for example, the case of the Stadacona plant. When we let a supposed investor devastate an industry such as this, there are tremendous consequences. The local community loses a great deal of money while, in this case, a New York multi-billionaire rakes in the cash while watching his horses in a polo match.

We have a magnificent caucus with a great number of young members who have their future ahead of them. If we blindly and wilfully refuse to internalize environmental costs, these young people will be footing a very expensive bill. That is very troubling for them.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:40 p.m.
See context

Kenora Ontario

Conservative

Greg Rickford ConservativeParliamentary Secretary to the Minister of Aboriginal Affairs and Northern Development

Mr. Speaker, I took great interest in the member's response. I find it ironic that somebody from the NDP would use the words “morale”, “consequence” and “business” in the same response. Two words: carbon tax. Let us apply it to those three words.

What does the member have to say about the morale of Canadians, wanting them to reach into their pockets and take $21.5 billion? What is the consequence going to be on Canadians and their bottom line? What does he think the world of business thinks about this $21.5 billion carbon tax being applied in Canada?

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:45 p.m.
See context

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, I thank my hon. colleague for asking the question, and because I am a Catholic and a believer, I will take a Judeo-Christian approach and continue to give a lesson in morals.

Canada does not operate in a vacuum. It is but one country in a world of nations. While my colleague chooses to remain completely blind, refuses to consider the reality of climate change and accuses us of being so evil—when all we want is to set a price for carbon, which the Prime Minister has considered—and while the Conservatives stick their heads in the sand, Canada is marginalizing itself and becoming a bum, while possibly racking up a bill that will go way over the $21 billion, which seem so high.

I have a question for my hon. colleague. When our entrepreneurs go to Europe, Asia, Africa and the rest of the Americas and start having doors slammed in their faces, what is he going to say to those entrepreneurs and all the workers who will lose their jobs because of this government's laissez-faire approach? It is appalling.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:45 p.m.
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Conservative

Royal Galipeau Conservative Ottawa—Orléans, ON

Mr. Speaker, on behalf of the good and wise people of Ottawa—Orléans, I am pleased to rise today to speak to Bill C-45, the jobs and growth act, 2012.

Since our election 2,469 days ago, this government has made job creation, growth and economic prosperity its top priorities. This is increasingly true in this 41st Parliament. Despite a weak and uncertain global economy and a sluggish recovery, 820,000 new jobs have been created in Canada since July 2009.

While the government has produced excellent results in terms of job creation and the economy, there is still much work to be done.

Bill C-45 will help us to continue the success and enable Canada to remain a global economic leader. While the government focuses on a plan to promote job creation through competitive taxes, the opposition is dreaming up schemes for higher taxation, as I mentioned in this House nine days ago. For instance, there is a carbon tax on everything, and taking $21 billion out of the pockets of hard-working Canadian taxpayers.

Speaking of lower taxes from this side, this government has offered tax relief in 140 instances since 2006, and has reduced rates for people in the lowest tax brackets in particular.

That is how you help an entire country come out of a recession. The jobs and growth act, 2012, would stimulate the Canadian economy and create even more jobs. How? By extending the hiring credit for small business for another year. Small businesses are economic drivers for Canada and also for Ottawa–Orléans. Last year, this credit helped some 534,000 Canadians.

In Orléans, businesses, such as the very meticulous Sure Print can receive a hiring credit of up to $1,000. Other measures will foster a healthy climate for job creation. They include promoting interprovincial trade, improving the legislative framework for Canada's financial institutions, facilitating cross-border travel, removing red tape and reducing fees for Canada's grain farmers and supporting the country's commercial aviation sector.

In recent months, shortly before the government released its economic action plan 2012, scaremongers tried to stir up public fears about the government’s proposed changes to Canada's pension plans.

Earlier this year, on January 9, I wrote to the Prime Minister, the Minister of Finance and the President of the Treasury Board, stating the following:

In my view, it would be fair to change the benefits offered to our public servants yet to be hired. On the other hand, it would be wrong to change the conditions of employment retroactively. It certainly would be wrong to reduce the benefits of people who are already retired.

In his reply, which is available at my constituency office, the Prime Minister made it very clear, when he wrote in his own hand:

[First name of member for Ottawa-Orléans], I agree with you. No changes can be made retroactively.

That reply shows the wisdom and statesmanship of this Prime Minister. He has kept his word. In fact, the only person who will be subject to retroactive reductions to his pension is the Prime Minister himself. This is yet another demonstration of his selflessness in the service of Canadians.

The government has taken landmark action to ensure that the pension plans for members of this House and of the other place and federal public servants are sustainable and financially responsible. These plans will be consistent with the pension products offered by other jurisdictions and will be fair relative to plans offered in the private sector.

Bill C-45 would amend the Public Service Superannuation Act so that contributors would pay no more than 50% of the current service costs of the pension plan, by 2017. In addition, as of 2015, people entering the public service and future parliamentarians would be eligible for their pension at age 65 rather than the current age of 55.

Through changes to the pension plans for federal public servants and parliamentarians, the Government of Canada estimates it will save $2.6 billion over five years. That is a significant amount.

Let us remember, like the old age security program, there will be no retroactive changes to the Public Service Superannuation Act. None.

I personally intervened and the government has listened.

The members of this House are leading by example. It is our duty to do so.

On another subject, the government is focused on the needs of families.

Bill C-45 would improve the registered disability savings plan and help some of the most vulnerable people in society. As of January 1, 2014, the income from a registered education savings plan for a child with a disability could be rolled over to a registered disability savings plan if the child has a severe and prolonged mental impairment and would likely be unable to pursue post-secondary studies. This initiative would offer more flexibility and options to families with a disabled child.

As I am sure members know, children’s health is a subject close to my heart. On September 19, I introduced Motion M-319, which the House unanimously approved. The motion encouraged the government to continue promoting healthy food choices among children as a way to address the serious issue of childhood obesity.

The economic action plan 2012 proposes measures that support M-319.

It promotes a more active lifestyle for young people by continuing to support ParticipACTION. This valuable organization works with provincial partners to provide community-based health and fitness programs.

This is just one of the many initiatives the government has introduced since 2006, such as the children's fitness tax credit and the children's arts tax credit, which I had promoted.

Seniors play an important role in the lives of families and the Orléans community. A visit to places such as the Regroupement des aînés francophones d’Orléans, the Roy G. Hobbs Seniors Centre or Royal Garden will show how much seniors have to offer.

Since 2006, the government has provided solid support to seniors through $2.5 billion in tax relief. In addition, 380,000 seniors no longer pay federal income tax. The government has also introduced pension income splitting. I worked closely with my colleagues on this issue.

The economic action plan 2012 also supports seniors through the third quarter project, an initiative program that lets employers benefit from the experience of workers aged 50 and over who want to apply their skills in the labour market. With Ottawa's relatively no unemployment rate, employers can have a tough time finding employees with the right skills. Third quarter, which has received $6 million in funding, can help companies here and across Canada find the people they need.

I see the signal that my time is running out. However, there is so much that this budget document is presenting. There are no surprises there. These are the issues that we fought the last election on. These are the issues that we voted on, hours upon hours, last June. We are getting the job done.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:55 p.m.
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NDP

Claude Gravelle NDP Nickel Belt, ON

Mr. Speaker, I heard the member opposite say there was so much in the budget that is good. Why are the Conservatives cutting debate on the budget, if it is so good? I think they are cutting debate on the budget because there is so much that is not very good in the budget that they are afraid to talk about it.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:55 p.m.
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Conservative

Royal Galipeau Conservative Ottawa—Orléans, ON

Mr. Speaker, it is unfortunate that the hon. member is wasting his time making things up. What he should explain is his plan to impose a $21.5 billion carbon tax.

It is right there, on page 4 of their program, the program they fought on. That is why they are stuck there in the opposition. The program we fought on actually resulted in the budget that was approved in the House last June. That is where we are marching on.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:55 p.m.
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St. Catharines Ontario

Conservative

Rick Dykstra ConservativeParliamentary Secretary to the Minister of Citizenship and Immigration

Mr. Speaker, I was glad to hear from the member for Ottawa—Orléans, in both his speech and the response he just gave in respect to the $21.5 billion carbon tax that the NDP would like to implement.

I found his speech rather interesting, in the way he intertwined the importance of the national perspective that this economic plan, this strategy, will have on the rest of the country. He intertwined how the benefits were going to impact Ottawa-Orléans. I would like to ask him further how the benefits in the budget are going to impact the people of his community that he represents?

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:55 p.m.
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Conservative

Royal Galipeau Conservative Ottawa—Orléans, ON

Mr. Speaker, Ottawa—Orléans is a pretty fortunate riding. We have one of the highest levels of income and education in Canada. People in Ottawa—Orléans like to do their part and get involved. My riding also has one of the highest rates of volunteerism.

In fact, I remember that a municipality in Alberta came to study how volunteering worked in my riding. In a few weeks, I will have the opportunity to present the Queen Elizabeth II Diamond Jubilee Medals. We received 487 applications and they were all valid. This shows just how involved everyone is.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 12:55 p.m.
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Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, I have discovered a measure in Bill C-45 that I cannot figure out with respect to how it would help jobs, growth and the economy, so perhaps the hon. member can help me.

It would create a whole new barrier to tourism in Canada. It would require an electronic verification of anyone coming from a country that does not require a visa from the Government of Canada before he or she can come for a visit. It does not include people who are claiming refugee status, nor those wanting permanent residency. Any traveller wanting to visit Canada, such as a British doctor who has always dreamed of crossing Canada by rail, would first have to clear an online questioning system and find out from the Minister of Immigration if he or she is admissible.

How does this help tourism, which includes jobs?

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 1 p.m.
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Conservative

Royal Galipeau Conservative Ottawa—Orléans, ON

Mr. Speaker, job creation is very important to this country. The fact is that the proof is in the pudding. Since the depth of the recession we have created over 820,000 new jobs.

Quite frankly, with respect to security measures, when people cross the border into Canada, I would approve any measure that brings more safety to our country and our citizens.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 1 p.m.
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Conservative

The Acting Speaker Conservative Barry Devolin

Order. The hon. member for Esquimalt—Juan de Fuca is rising on a point of order.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 1 p.m.
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NDP

Randall Garrison NDP Esquimalt—Juan de Fuca, BC

Mr. Speaker, I rise on a point of order.

I would like to seek unanimous consent to move the following motion: that notwithstanding any Standing Order or usual practice of the House, clauses 264 to 268, related to changes to the Customs Act, be removed from Bill C-45, a second act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, and do compose Bill C-47; that Bill C-47 be entitled “An Act to amend the Customs Act”; that Bill C-47 be deemed read a first time and printed; that the order for second reading of the said bill provide for the referral to the Standing Committee on Public Safety and National Security; that Bill C-45 retain the status on the order paper that it had prior to the adoption of this order; that Bill C-45 be reprinted as amended; and that the law clerk and parliamentary counsel be authorized to make any technical changes or corrections as may be necessary to give effect to this motion.

We are proposing the motion in order to make sure that the government's proposal to implement electronic travel authorization gets the full consideration it should have. The government has proposed that parts of the bill go to committee but not be amended or voted upon separately. Therefore, this motion aims to correct that gap to allow for full debate and full consideration by providing a separate bill on this important matter.

Jobs and Growth Act, 2012Government Orders

October 26th, 2012 / 1 p.m.
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Conservative

The Acting Speaker Conservative Barry Devolin

Does the hon. member have unanimous consent?