Bill C-273 (Historical)

An Act to amend the Income Tax Act (deduction for volunteer emergency service)

Income Tax Act

[Robert Thibault, Liberal, Parliamentary Secretary to the Minister of Health]

Mr. Speaker, it is a privilege to engage in debate today with my fellow hon. colleagues on the matter of Bill C-273 sponsored by the hon. member for Cape Breton--Canso.

It is a particular pleasure to have the member for Malpeque in the House tonight considering all the work that he has done on this matter in the past, as well as the member for Lethbridge. It is also a pleasure to have the support of the two other parties. Everybody is pulling in the same direction on this issue. It is nice to see this recognition of the work of volunteer emergency workers in our country.

As I understand the bill, it is supposed to provide a graduated tax deduction to qualifying emergency service volunteers based on the number of hours volunteered. Basically, the more they volunteer the more they would receive in tax assistance. Moreover, the deduction would be claimed against income from all sources. Let us look at what this means. It means that the number of hours these people would have to put in to start to touch back would be a minimum of two hours a week, essentially. These are people who give a lot of time.

I believe that all members of the House appreciate the valuable roll that volunteers play in our society and we are grateful for the unwavering dedication of volunteers who sometimes risk their lives to help their fellow citizens in emergency situations.

Indeed, these volunteers respond to thousands of calls each year and in doing so expose themselves to danger, such as going into a home engulfed in flames and filled with toxic smoke in order to rescue a fellow citizen or responding to a rail accident where there may be an explosion at any time.

It is plainly evident: these volunteers underpin the security and safety of our country and citizenry. They accept risks and dangers while gallantly performing their duties for the sake of protecting others. Their role is particularly important in many rural communities that are not in a position to have full time emergency service personnel, in handling extreme circumstances such as hurricane Juan, the ice storm, the floods in Quebec. We can talk about all of these and we can talk about the recent snow storm in Nova Scotia, when all these fire halls, these voluntarily operated fire halls, became EMO centres where people could find refuge and warm food.

We see many examples of things like that. These people are involved in emergency measures organizations within their communities, which goes beyond what they do regularly. We see them dispensing first aid.

It was entirely appropriate for the member of the Bloc Québécois to indicate that the bill does not concern only volunteer firefighters but other people too.

But let us just talk about firefighters. They take their first aid training and are ready to dispense first aid. They attend fires. As for fires, we can all imagine the burning house, but in my community in rural Canada volunteer fire departments attend weekly to chimney fires, which tend not to happen on nice warm summer days. Chimney fires tend to happen when there is freezing rain, snow and wind.

Search and rescue is another matter. Volunteer firefighters are always involved in search and rescue. It is not only the search and rescue personnel who are involved, but also the volunteer firefighters. Often they are first responders at accidents, and even if they are not designated as first response, they attend accidents. They have to get out of their homes and out of their businesses to attend.

We talk about their homes, but a lot of these people are small businessmen. They are tradesmen. They are plumbers or carpenters or electricians. They are service station operators who must leave their places of business and do their volunteer work.

We see them at community events quite often, events that are not emergencies. We do not see the gallantry at that time; they are parking vehicles so that we can have our fall fairs, our summer festivals and all these other things, so that they can raise a few dollars for their departments or assist the community. Again that is time away from their businesses, their leisure, their families and their other interests, time that they are dedicating to their community.

What do they do except put out fires and fight fires? They do training. It is important that they be properly trained and that they train the new recruits within their departments. They give a lot of time to that.

They also do fundraising. They do not necessarily depend on the tax base for all of their equipment. I just opened two new fire halls in my riding, in Wedgeport and in Little Brook, and most of the money was raised by these fire departments and their auxiliaries. They do all that in addition to training.

More important, and I think it was mentioned very well by the member from Lethbridge, who is, I understand, is a volunteer firefighter himself, it is a family contribution. It is not only a family contribution when there is an emergency, but a family contribution when there is a training night, when there is a fundraiser or when there is community event. One or two or both members of the family, the parents, are not there for their children those evenings or to do other family events. They are contributing to the community, so it is a cost to the family. It is a contribution to us.

Each Canadian who has been on the receiving end of the vital assistance provided by an emergency volunteer knows the value of their service and every Canadian should appreciate that one day that they may be the ones in need of help. Knowing that these volunteers are there gives us all great comfort and for that we should all be thankful.

This government knows that the safety and security of Canadians is an important issue. I have figures on the amount of money that is put into emergency preparedness and to security. They have been given in the House in many instances, so I will not repeat them.

The priority that the government gives to security is clear. It is also clear that the government agrees with the member for Cape Breton—Canso on the important role of emergency services.

Under the Income Tax Act, emergency service volunteers can receive tax-free compensation of up to $1,000 from a public authority, which represents an increase of $500 since 1998.

The measure that is now in place is reasonable. I will have to run through my notes because there is not enough time to do it all and there is a lot to say about this. What is being put forward is reasonable. I fully support the principle.

There is a question I must ask, which we must face in debate and which the committee will grapple with. Is this the best way? Is it too bureaucratic, as was raised by the Bloc? We will have to look at that. On the marginal rate, does it have the same impact for all volunteers? The marginal rate of taxation can be different, so is there a way that would have the same input? Not all volunteers pay taxes, so they would get no contribution.

Other volunteers in our community who contribute as much might not get similar treatment and we do not want to draw away from other services toward one where there might be a special treatment. I do not know that it would be an issue, but I think it would be important to hear this debate and hear from the committee.

I support the idea. I think it is a great idea. I look forward to the debate. I can assure the House that I will vote in favour.

[Robert Bouchard, Bloc, Chicoutimi—Le Fjord, QC]

Mr. Speaker, I will make it clear from the start that my party, the Bloc Québécois, is in favour of this bill introduced by the hon. member for Cape Breton—Canso. We support it because we feel these are good measures. I would be surprised to see opposition from the members of this House to a bill that is so worthwhile to those who get involved on a volunteer basis in emergency situations or disasters.

I will be telling hon. members about two disasters, one I experienced in Saguenay, and the other the great ice storm of 1998.

I hope that this legislation will also apply to those who volunteer during disasters, such as the 1996 floods we experienced in the Saguenay. I had a very close connection with this because I was a manager for the Ville de Chicoutimi at that time, with responsibility for emergency measures.

Official bodies like public safety agencies or the Red Cross cannot always respond to the needs of disaster victims. When disaster strikes, volunteers provide the public with reassurance as well as ensuring their safety.

I have seen victims with my own eyes, the ones accommodated at the Chicoutimi campus of the Université du Québec, which was the command centre for our flood situation, the Saguenay flood, the ones sheltered in the schools. I have seen vast numbers of them, people who have lost everything to the flood, people who had to be evacuated as a precaution, and others who had to be relocated. A whole army of volunteers was there to help them.

During the 1996 floods, the Red Cross directed the work of some 180 volunteers. I might point out, speaking of the Red Cross, that somewhere in Quebec, at least twice every day, the Red Cross intervenes in some emergency situation.

There are other organizations, such as the St.Vincent de Paul Society, whose 600 volunteers provided approximately 175,000 hours of assistance to the flood victims. Then there were the bush pilots, the divers, the ham radio operators, who turned out to help

As a result of this ecological disaster,the Saguenay region—because this was the area most hit by the flood—found itself with 16,000 people who needed to be fed, housed and even clothed. Such a huge task requires committed volunteers, citizens who want to help their community.

There was also another crisis: the ice storm we went through in Quebec in 1998. That is another example that illustrates the importance of volunteer work in emergency situations. Through their dedication, magnificent work and commitment, the 2,000 Red Cross volunteers were able to meet the many needs of those who were affected by this disaster. This event confirmed the theory that without volunteers, we would be nowhere.

I can attest to that. This happened, not only in my region of Saguenay—Lac-Saint-Jean, but in the region of Montérégie and in greater Montreal. In my region, several hundred volunteers took part in the huge collection of firewood to help the victims of the ice storm that hit part of Quebec. Several thousand cords of firewood were delivered to these homes for heat because there was no electricity.

Volunteers who give their time in emergency situations do so in order to help out their fellow citizens. They do so for humanitarian reasons and to help their community. However, we know that volunteers end up using their own money in these situations. Bill C-273 provides for the reimbursement of some of the expenses these volunteers incur to help disaster victims.

All that explains why we support Bill C-273. I have here a letter sent to me by the Red Cross director general in my riding, Mr. Donald Harvey. He supports this bill and he claims that it will encourage more people to help in search and rescue activities or in emergencies or disasters. I agree with him.

This bill will also make it possible to help citizens who are struggling with special problems that require an intervention by civil defence.

This involves a legitimate form of compensation. We can even suppose that it will encourage Quebeckers to volunteer during search and rescue activities during emergency situations. This is a reasonable, compensatory, social measure contributing to public safety.

Earlier, I asked a question of the hon. member for Cape Breton—Canso who introduced the bill. I asked about control measures that should be in place from the start. I think it is necessary to set up simple and effective control measures. We must ensure that they are hassle-free.

The bill stipulates that municipalities must issue certificates confirming the volunteer hours worked. This should not be an extra burden on the already scarce resources of municipalities. The application of this bill should not generate too much work for those who have to write reports and fill in forms, nor should it force them to hire more staff.

The bill must not result in too many extra expenses for the citizens, municipalities or other appropriate authorities. Otherwise, we have failed in our objective. This was pointed out to me by a municipal representative who supports this bill and warned me about control measures.

Who does not know a volunteer personally? In my riding there was the flood; elsewhere there was the ice storm. I can say that in disasters and emergency situations, nothing gets done without volunteers.

In closing, Bill C-273 has as its goal the common good and it reflects the values the Bloc Québécois defends here in Ottawa. Thus, I would like to reiterate my support, and that of my party, for this bill, but emphasize that we want it to be simple and effective in its application.

[Rodger Cuzner, Liberal, Cape Breton—Canso, NS]

moved, seconded by the hon. member for Lethbridge, that Bill C-273, an act to amend the Income Tax Act (deduction for volunteer emergency service), be read the second time and referred to a committee.

Mr. Speaker, it is with great anticipation and a little excitement that I stand to speak to Bill C-273, a private member's bill which is being put forward and co-sponsored by my colleague from Lethbridge here in the House.

I want to recognize as well the work that has been done by my friend and colleague from Malpeque. In the 37th Parliament, the member for Malpeque put forward a similar piece of legislation toward recognizing the volunteer contribution of volunteer firefighters and first responders. At that time, I was the seconder of his bill as it went forward. Unfortunately, the bill died on the order paper. That piece of legislation died with the last Parliament.

However, the significance and the importance of the contribution that volunteer firefighters play within our communities, especially the rural communities across this country, have not died. The intent of this bill is to recognize the special status they hold within our communities, the important role they play and the sacrifice they make.

It is with that spirit of cooperation with the member from Lethbridge and the member from Malpeque, as well as in the conversations we have had throughout this House with members from all parties, really, who have recognized the importance of such legislation, that we go forward with this debate.

In order to understand the importance of the bill I think we first have to recognize the contribution of volunteer fire departments around our country.

Within many cities, services are provided by paid firefighters. In rural communities and smaller towns and communities, we do not have access to the same revenue or the same funds. For the most part, those services have to be provided by volunteers. Those of us who live in rural communities are very fortunate that there are these men and women who give of themselves to make sure that those services are provided to rural communities.

In my own constituency of Cape Breton—Canso, I have over 50 small volunteer fire departments dotted along the coast, from Cheticamp to Donkin and from Louisdale to Louisbourg to Canso. They are all different communities, but what we see is that their volunteer fire departments are really the heart and soul of those communities. We see it in so many different aspects of community life. If we go to any community festival during the summer, we see that it is the volunteer fire departments that are usually the ones carrying the mail and pulling the cart at the community festivals.

Where I have my office in Dominion, Nova Scotia, there is a great volunteer fire department. We have a seaside day celebration there with a spectacular fireworks display. Work is put forward by the volunteer fire department on that display, not only in raising money to put on the big display, but in actually putting in the volunteer training hours to get certified and then on the night of the celebration actually do the firing or the discharge. It is like a war zone down there, but the celebration is one that is enjoyed by the entire community and certainly beyond Dominion.

This past weekend I was in Glace Bay for the volunteer fire department's Santa Claus parade. Everybody in the community comes out and supports it. Those hours put in by those volunteers I think should be recognized.

Volunteer firefighters go far beyond just these community events. There is education. We see the firemen going into classrooms for preschoolers with their colouring book programs and their various initiatives to educate young children about “stop, drop and roll”. The firefighters take on these initiatives all the time. Different communities put forward different programs. But it is all time and all hours and time away from their families; it is all part of their commitment to that fire department.

Of course there is the training, because we want our firefighters and our emergency responders to be trained. In that way they at least reduce or limit the amount of risk they place themselves in when they actually have to respond to an emergency. It is those hours of training that I think really have to be recognized as well.

In most rural communities, I think, the fire departments receive some type of support from their municipalities, from their regional municipalities or their towns or counties. That is all well and good, but for the most part the firefighters have to go beyond that and they have to raise their own money for their own safety gear. It could be bunker suits or breathing apparatus. In a lot of cases, it is the actual fire trucks. They have to go out on an ongoing basis and do this.

We just had the dedication of a fire truck in one of the communities, in Bateston, where the community really rallied around the initiative. The Cape Breton Regional Municipality contributed a fair amount, about half, and the community raised the rest of the money. It was a significant undertaking.

I also have the Grand Lake Road volunteer fire department in my riding. It has adopted something that is really very novel. They have a number of very skilled welders, plumbers and tradesmen. They actually have started retrofitting old fire trucks and building new fire trucks. They sell them and the money they get is put into their own operation. It goes back into the department. It is very novel and it is really providing a great service to the other departments in my constituency.

When we talk about tax concessions for volunteers, I think it is important to note as well that in no way is this a slight against any other volunteer sector. I ask members to please understand that this is not a slight against any other volunteer sector, against the canvassers and the Cubs and Scout leaders; I have coached a fair amount myself in hockey and soccer. I think they are all noble undertakings. I think they are all important. We are very fortunate to have people who come forward to volunteer their time.

But let us identify the significance of the volunteer firefighter. Let us realize that firefighters go beyond what is asked of a normal volunteer. They place themselves in danger on an ongoing basis, on a regular basis. They place their own safety and well-being at the rear while they try to provide for somebody else. When everybody else is running out of the building, these are the guys who are running into the building. That is why they stand apart. That is why they deserve to be recognized.

That is what this bill is about. That is why we want to recognize their special contribution.

I do not think we can underestimate what we ask of these people. They place their lives on the line and in danger. Quite often the outcomes of these tragedies that these everyday men and women must face are tragic. We have fishermen, farmers, mechanics and plumbers, whatever they are in the community, who come forward and are asked to go face to face with a fire. Sometimes the outcomes of those situations are tragic.

Two weeks ago, the small department in Mabou had a fire related death. In Glace Bay back about a month and a half ago, we lost a grandmother and grandchild. These volunteers are the people who have to go in and gather the remains. They are the ones who have to go into the buildings and hear the cries.

Mentally and emotionally, these volunteers stand apart from others. As noble as other volunteers might be, they are not the same. Volunteer firefighters stand on a piece of real estate that is pretty exclusive. That is what we hope to do with Bill C-273. The intent of the bill is to recognize that departure.

I was in Port Hood, Nova Scotia, for an awards ceremony back two weeks ago at the volunteer fire department. I was invited by their chief, Donald Frances Beaton, to be part of their awards ceremony. As I walked in, Clarence Cameron, a long-time member of the department, pulled me aside and we entered into a discussion. The news had just been released that this private member's bill was coming forward.

Clarence and a couple of the other guys told me that a provision like this, in the Income Tax Act, had been talked about in Port Hood 15 years ago. The merit of this cannot be questioned; it is the circumstances around that. I think members on both sides of the House recognize the wisdom of the Clarence Camerons and the D.F. Beatons and see that these volunteers deserve special recognition.

What would Bill C-273 do? With any bill we want some intended outcome. In the rural communities in my riding young people are moving to bigger centres for employment opportunities, educational opportunities, or new experiences. There are fewer bodies to get the job done back at home, and that is really unfortunate.

Our volunteers are getting a bit older and we are asking a bit more of our more senior firefighters. They have to ask themselves how much longer they can stand in. Hopefully, my bill would retain some of those firefighters. I am going to put forward an amendment in a short while that will add some numbers to this even though they are only small amounts.

The other aspect of this involves some of the younger people in the community. There is so much to do. Young couples have a lot on the go, chasing their children around. I have three boys myself and I know how busy it is at home. There has to be some type of incentive. Hopefully, this recognition within the Income Tax Act would help recruit some new bodies to become volunteer firefighters.

I want Bill C-273 to recognize and reward those who are going to be there anyway, the people, the heart and soul, the guys who can be counted on to be at every fire and every function, and not miss a training session. These are the people who continue to put the fire department right after their family. We must reward them. There are three things we want the bill to do: retain, recruit and reward.

Mr. Speaker, I hope that you will find unanimous consent for the following amendment. I move:

That Bill C-273, an act to amend the Income Tax Act, be amended by replacing in the bill, 50 hours of volunteer service with 100 hours of voluntary service; replacing 100 hours of voluntary service with 200 hours of voluntary service; replacing the amount of $500 with the amount of $1,000; and replacing the amount of $1,000 with the amount of $2,000.

The substance of the bill itself is unaltered. Only the hours of service and the dollar values are increased.

[Rodger Cuzner, Liberal, Cape Breton—Canso, NS]

moved for leave to introduce Bill C-273, an act to amend the Income Tax Act (deduction for volunteer emergency service).

Mr. Speaker, it is a great pleasure to stand and present this bill. In essence, the bill was presented in the 37th Parliament by the member for Malpeque. It is an amendment to the Income Tax Act that would recognize the work put forward by volunteer emergency service providers with a tax deduction of $500 for those with 50 hours of service and $1,000 for those with 100 hours service, a small gesture for the appreciation that we should show those people who put themselves in harm's way on a regular basis for the safety of others.

(Motions deemed adopted, bill read the first time and printed)