Mr. Speaker, I am pleased to speak in this House today to Bill C-48, the technical tax amendments act, 2012.
Before I continue, I must say that I do find it remarkable that the opposition has delayed timely consideration of this highly technical bill for weeks on end, for no other reason than to stand in this House and tell us that they agree with its passage. It is truly bizarre.
Despite much of the bill's content having been made public already, despite extensive consultation and endorsement from key stakeholders, and despite pre-study by parliamentarians and the House of Commons finance committee, the NDP stands in this place once again delaying the passage of this legislation for absolutely no apparent reason.
It is not as if it does not know or will not support the bill. These are the words of the NDP finance critic speaking to our government's technical tax amendments at the committee earlier this week:
Obviously we support the goal of closing tax loopholes and making the tax system in Canada clearer and easier to understand for Canadians. [...] it is important that these technical changes be adopted so that there is clarity and certainty in our tax legislation.
However, it is not just the NDP. At the same meeting of the finance committee, the Liberal MP for Markham—Unionville made it clear that these delay tactics are nothing more than partisan games when he admitted, and I quote, “all parties are supporting this bill”. Parliamentary procedure tricks aside, delaying this legislation has very real implications for the Canadian taxpayer. Parliament has not passed a technical income tax bill in over 10 years, and both the experts and the opposition agree that it is long overdue.
For those watching at home who may not be familiar with this legislation, the technical tax amendments act moves to clear the backlog of outstanding technical tax amendments created as a result of Parliament's delay in passing such a bill.
What is remarkable with the opposition's delay tactics is that the government provided them with an advance copy of the bill before it was introduced in Parliament and indicated it would work with them to make any necessary changes to the legislation. However, that was not the opposition's only opportunity.
One would never know from the NDP's blustering partisan rhetoric that the government conducted a wide range of open and public consultations on the majority of the proposed amendments included in this legislation. Specifically, from 2009 to 2011, the government had no fear of any of these consultations that were inviting comments from Canadians, including NDP members. If the NDP had concerns, it could have shared them with the government in December 2009, July 2010, August 2010, November 2010, December 2010, March 2011, August 2011, October 2011, or at any point thereafter.
Instead of working co-operatively to bring certainty for Canadian taxpayers, the opposition has chosen petty delay tactics at the taxpayers' expense. It is not only that, but the NDP needles over a 100-day filibuster and has gotten so out of hand that groups like the Canadian Institute of Chartered Accountants have come to Ottawa to plead with Parliament to end this ridiculous charade.
The NDP has heard this message loud and clear. Why will it not show some respect for taxpayers and get moving on Bill C-48? While the NDP drone on about process, despite the bill having been before Parliament for over 100 days, failure to move it has real consequences for the Canadian economy, and the experts have warned us of these consequences.
It was just this week at finance committee that Larry Chapman, executive director and CEO of the Canadian Tax Foundation, reminded parliamentarians of the importance of swift passage of this legislation. This is what he had to say:
...it represents 10 years of repairs and maintenance in updating of the Income Tax Act and the Excise Tax Act. Its passage is important to all Canadians. [...] I want to emphasize it again, its passage is very important to all Canadians.
I urge my colleagues in the NDP to listen carefully to his words, which bear repeating. This is very important to all Canadians.
It is not just members of the tax community urging swift passage of this bill. Indeed, the Auditor General of Canada, in a recent report, identified the existing backlog of technical amendments as a pressing issue requiring Parliament's immediate attention. Our government agreed with each of the Auditor General's recommendations and moved quickly to bring forward technical amendments to address them, amendments currently delayed by the NDP in the House.
During its recent appearance before the finance committee, the Office of the Auditor General went even further and explained why delay would do nothing but fan the flames of uncertainty, resulting in lost tax revenue for the government and higher costs for taxpayers.
Let me quote one of those comments at length for the benefit of the opposition, and perhaps it will come to its senses. It states:
Our system of income taxation depends on taxpayers self-assessing their tax obligation based on a clear understanding of the law.
Legislative clarity is important if taxpayers are to easily self-assess and correctly calculate their taxes. When the intent of the legislation is not clearly conveyed by the words, taxpayers may face higher costs to obtain professional advice, may be more willing to use aggressive tax plans, and may need to re-file a tax return at additional cost.
Uncertainty about how the tax law should be interpreted can also affect the efficiency of tax administration. For example, there are higher costs for the Agency to provide additional guidance and interpretation to taxpayers and tax auditors.There are also increased administrative costs for the Agency to obtain waivers from taxpayers to extend the limitation period for audit reassessments until the uncertainty is resolved.
It may even result in lost tax revenues. One would think that those words alone would be enough to bring the NDP onside, especially with its $56 billion in proposed new spending. It could be planning to make up the difference with the $21 billion carbon tax. I do not know.
Nevertheless, the Auditor General has made it clear that we cannot put up with the NDP hyper-partisanship when it comes to the simplest of routine proceedings. While the NDP wants to filibuster a highly technical bill, the majority of which has been in the public domain for years, it feigns ignorance of the need for its timely passage.
In closing, let me recount the recent exchange between the NDP finance critic and an expert tax witness, and Canadians can decide for themselves the true motives of the NDP's needless delay. In response to a question from the member for Parkdale—High Park asking whether it is negative for our economy if we do not pass these amendments in a timely manner, expert witness Gabe Hayos of the Canadian Institute of Chartered Accountants replied, “Absolutely. [...] there's just no doubt about it”.
With that, I urge the NDP to show some concern for our economy, demonstrate respect for Canadian taxpayers and get moving on Bill C-48.
