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

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 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.

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

Nov. 21, 2011 Passed That the Bill be now read a third time and do pass.
Nov. 16, 2011 Passed That Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
Nov. 16, 2011 Failed That Bill C-13 be amended by deleting Clause 182.
Nov. 16, 2011 Failed That Bill C-13, in Clause 181, be amended (a) by replacing line 23 on page 206 with the following: “April 1, 2012 and the eleven following” (b) by replacing line 26 on page 206 with the following: “April 1, 2016 and the eleven following” (c) by replacing line 29 on page 206 with the following: “April 1, 2020 and the eleven following”
Nov. 16, 2011 Failed That Bill C-13 be amended by deleting Clause 181.
Nov. 16, 2011 Failed That Bill C-13 be amended by deleting Clause 162.
Nov. 16, 2011 Passed That, in relation to Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures, not more than one further sitting day shall be allotted to the consideration at report stage of the Bill and one sitting day shall be allotted to the consideration at third reading stage of the said Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at report stage and on the day allotted to the consideration at 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. 17, 2011 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
Oct. 6, 2011 Passed That, in relation to Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures, not more than three 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 third 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.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:40 p.m.
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NDP

Irene Mathyssen NDP London—Fanshawe, ON

Madam Speaker, there has been a tradition in this country of provinces making sure that they spend their money locally. I believe absolutely in fair trade; however, the NAFTA of 1994 was certainly not helpful in that regard.

I introduced a bill in this House called the Made in Canada Act. It was meant to address the issue of the buy American policy. It was NAFTA compliant, but it said that when governments procure, they should procure locally to create jobs. The Conservatives and Liberals voted against it.

When we come to buy American in this round, I think it is fascinating that on the last round, when we were at the end of the stimulus, the Americans got access to $30 billion of Canadian stimulus. We got access to $3 billion. That is the Conservative government.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:40 p.m.
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Conservative

Bernard Trottier Conservative Etobicoke—Lakeshore, ON

Madam Speaker, I hear a lot of comments about squeezing private sector companies, especially banks and oil companies. Of course, all other companies would get the squeeze too if the NDP tax hikes were to be implemented.

Can the member not appreciate or admit that our plan to reduce taxes on corporations, including banks, oil companies, manufacturers and everybody else, is the way to stimulate growth, stimulate investment and create jobs in this country?

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:40 p.m.
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NDP

Irene Mathyssen NDP London—Fanshawe, ON

Madam Speaker, absolutely not. Last year there were $22 billion in profits to big banks, and $11 billion of it went to CEO compensation.

We know that big oil gets all kinds of tax breaks from the government. The last time I went to the pumps, I did not see any need for big oil to receive the largesse of the taxpayer.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:45 p.m.
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Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Madam Speaker, I will be splitting my time with the member for Leeds—Grenville.

As this is my first speech in the new Parliament, I am pleased to thank the smart voters of Renfrew—Nipissing—Pembroke for once again allowing me the privilege of representing their interests in the Government of Canada. I pledge faithfully to represent their interests to the best of my ability.

I congratulate the Prime Minister for the leadership role he has played in the good governance of Canada, a skill that continues to be acknowledged by thoughtful Canadians and the international community.

I will also to take this moment to thank my family. My husband Jamie and daughters Chantal, Lauren, Ellyse and Amelia stood by me during the election, and I thank them for their love, support and patience.

I also thank the people who came out to campaign during the election. I owe them tremendous thanks from the bottom of my heart. I can assure them that their generosity will be remembered.

I wish also to take this opportunity to salute the women and men at CFB Petawawa, which is located in my riding of Renfrew—Nipissing—Pembroke. I gratefully acknowledge the support they have given me since I was first elected in the fall of 2000 and most recently in the last election. The message I receive from our military electors in every election in which I have been a candidate has been clear and short: “Keep fighting. We need you”. I thank them for their support and I will not let them down. I have their back.

The legislation we now have before us, keeping Canada's economy and jobs growing act, is all about the people in my riding of Renfrew—Nipissing—Pembroke. They are those who make a living off the land, be it farming or forestry. Many of the traditional sources of employment, such as the working forest, are under severe stress, and I am here for them.

I have to pay special thanks to the Minister of International Trade and the Minister of Agriculture and Agri-Food for addressing the unique problems we have in our community with the forestry industry.

Unlike when I was first elected back in 2000, when there were only two MPs in the Conservative caucus to represent all of Ontario, today there is a large, strong and vibrant Ontario caucus. I look forward to working with my many new caucus colleagues to make sure the interests of Canadians, particularly in rural Ontario, always have a voice.

As the MP for Renfrew—Nipissing—Pembroke, a sprawling rural riding in the Upper Ottawa Valley in eastern Ontario, I depend on Valley residents and their common sense approach to life to guide me in Parliament.

I am in good company when it comes to taking this approach. Valley wisdom was recognized by the most electorally successful Conservative premier of Ontario, Leslie Frost, when he would recount his favourite story about a judge in the village of Killaloe objecting to the pleas of a big city lawyer in his courtroom. He stated, “What you say may be in all them books, all right, but it ain't the Law of Killaloe”. Too often today, with the rise of more government and the myriad laws and regulations that are the result of too much government, decisions lack the element of common sense Judge Dunlop was dispensing from his rural courtroom in Killaloe.

Canada's economic action plan, a plan that was approved by an absolute majority of voters in my riding of Renfrew—Nipissing—Pembroke, is imbued with the same common sense. For example, unlike the official opposition, we recognize the simple fact that companies do not pay taxes, people do. When taxes are raised on employers, they are forced to cut costs, which means layoffs. It also means that a business must pass on extra expenses to consumers before the customers are lost.

It is this common sense approach by our government that has resulted in the creation of nearly 600,000 new jobs since 2009. That is why we see measures like the one in the legislation before us today, which provides a temporary hiring credit for small businesses to encourage additional hiring. It extends the accelerated capital cost allowance treatment for investments in manufacturing and processing machinery and equipment for two years to support the economic sector.

The best social program is a job.

The law of Killaloe is about making difficult decisions on behalf of the people of Canada without forgetting who we are and where and how we live. I am pleased to share this story, as the Prime Minister and his family joined Valley residents in Killaloe for that Valley tradition, the farm pig roast, for Canada Day a couple of summers ago.

The Prime Minister understands the average Canadian, who works hard, pays taxes and plays by the rules. On May 2, the majority of voters in my riding of Renfrew—Nipissing—Pembroke chose to elect a national, stable, majority Conservative government. We in the Conservative government believe that public policy should be driven by facts and evidence, not by ideology. Every step of the way, we will be introducing into this House policies supporting the facts, evidence and common sense.

The Conservative Party of Canada recognizes that in order to be an environmental world leader, we need to focus on clean air, clean water, clean land and clean energy. Nuclear is the key to any national emission reduction plan, and I have worked very hard to keep the Canadian neutron facility and the need for a new multi-purpose research reactor on the science agenda of this country.

In the 1990s, the old Liberal government cut the budget of AECL by 42%, and we saw the fallout of those cuts. AECL then made the decision that basic nuclear research should be discontinued at Chalk River Laboratories unless it supported the commercial division of AECL. The Auditor General observed AECL could not operate properly because the Liberal government refused to approve any business plan.

The 2006 federal election of the Conservative Party was a game changer for the good of Chalk River Laboratories, of AECL and of all the Upper Ottawa Valley. The restructuring of AECL has been a key component of our government's strategy for Canada to be a clean energy superpower, and the latest budget allocation of $405 million is evidence of our commitment to the environment and to the need to provide dependable economic sources of electricity for the Canadian consumer.

This support comes at a time when the current Ontario provincial government pursues a reckless policy of electricity rate hikes that will see the average ratepayer's electricity bill go from $1,700 to $4,000 a year to pay the $200,000 annual per-job subsidy that is hidden in the fine print of the so-called Green Energy Act. Unlike the opposition parties, our Conservative government is committed to affordable energy prices that allow seniors and other Canadians who are on fixed incomes to be able to afford to live in their own homes.

Support for Canada's military that was announced in last year's budget does not change. Construction of the new Chinook helicopter hangar at CFB Petawawa is proceeding as planned, as outlined in the government's Canada First defence strategy, and jobs have come along with that needed expansion. Petawawa is experiencing record growth and it is going into roads, sewer infrastructure, housing and all sorts of things that the incoming soldiers and support personnel are going to need with the new helicopter squadron.

The Town of Petawawa, like all municipalities in Renfrew—Nipissing—Pembroke, will benefit from the budget measure to legislate the annual $2 billion gas tax fund expenditure from the federal government to municipal infrastructure.

Our forestry sector will benefit from the $60 million announced in the budget to assist it to innovate and to tap into new opportunities abroad. Forestry has been a mainstay in the Upper Ottawa Valley for many generations, and I am committed to working with our local foresters to keep that employment base.

In addition to specific budget announcements, like AECL and the $20 million announced over two years for the eastern Ontario development program, there are a number of specific measures that are being used to help individuals. We will continue on with that after.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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NDP

Ève Péclet NDP La Pointe-de-l'Île, QC

Madam Speaker, I heard the hon. member say:

“Unlike the official opposition, we understand that companies do not pay taxes, people do”.

I would like the hon. member to explain what she meant by this. Is she trying to tell us—

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

John Baird Conservative Ottawa West—Nepean, ON

We pass it on to you.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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NDP

Ève Péclet NDP La Pointe-de-l'Île, QC

But that is what she said.

I would like the hon. member to explain what she meant by that. Does she mean that companies should not have to pay any taxes? Who would bear the tax burden? I do not know if she is living in a fantasy world. I would like her to tell me who is going to pay the taxes. If it is not the companies that are making billions and billions of dollars in profit each year, who is going to pay them? Will it be the people of Canada?

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Madam Speaker, corporations pay about 14% of all tax revenue. We want to keep the tax levels steady and follow through with the reductions for small businesses along the way, because they are our job creators. Further to this, the employment tax credit that we are implementing would encourage even more hiring.

Compared to 2010 over to 2011, increases in contributions on the part of the employer to employment insurance, up to $1,000. will be reimbursed for that purpose.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Liberal

Ted Hsu Liberal Kingston and the Islands, ON

Madam Speaker, will the government build a new research reactor to replace NRU? Does the government believe that nuclear energy is the answer to climate change?

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Madam Speaker, I will continue to keep the important planning for a new research reactor on the agenda of the government.

In terms of nuclear energy, it is a key component in the broad spectrum of energy production required to reduce the carbon levels by 20% by 2020.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

Bernard Trottier Conservative Etobicoke—Lakeshore, ON

Madam Speaker, I heard some questions from the members opposite concerning corporate tax rates and how corporations do not pay taxes. Maybe she could explain to the House who the typical shareholders of a company are. They are perhaps pensioners regular shareholders, people saving for their retirement or people having shares in their registered education savings plans. Maybe she could explain the impact of raising corporate taxes on those companies' abilities to actually have a return on that investment.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Madam Speaker, what we hear continually from across the way is about charging higher taxes to companies in the energy sector, for example. About 25% of Canadians' pension plans are invested in the energy sector. If we were to start taxing this sector instead of continuing to grow it and fund Canadians' pension plans, we would put the futures of those retired Canadians at risk.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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NDP

Mathieu Ravignat NDP Pontiac, QC

Madam Speaker, I have a question related to nuclear energy. As we know, Chalk River has very old facilities. Some of those facilities are 50 years old. I would like to ask the member whether she thinks this is a viable solution for energy needs.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 5:55 p.m.
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Conservative

Cheryl Gallant Conservative Renfrew—Nipissing—Pembroke, ON

Madam Speaker, it is apparent that the member opposite does not understand what the experimental research reactor at Chalk River does in supporting the CANDU fleet reactors that we have across provinces in Canada and around the world. We have, after a decade of darkness in funding to AECL, provided unprecedented money so that it can upkeep and continue on re-licensing the reactor until 2016.

Keeping Canada's Economy and Jobs Growing ActGovernment Orders

October 5th, 2011 / 6 p.m.
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Conservative

Gord Brown Conservative Leeds—Grenville, ON

Madam Speaker, in her presentation, the hon. member for Renfrew—Nipissing—Pembroke talked about some of the things that the folks in Killaloe think about. I look around my riding at some of the small villages like Landsdowne, Newboro, Maynard, Roebuck and other small villages and towns, and that is very much what the people in my riding think about, and they think about what we have done in this budget and the things they wanted to see in it.

I specifically want to talk about some of those things that are in the budget and some of those measures that are important to Leeds and Grenville.

I was very pleased when the Minister of Finance introduced the budget back in June. It was what we campaigned on and what we promised we would present. We are following through on our commitments. I noted at the time that it was a good budget for Leeds and Grenville and that it reflected what I heard in my extensive prebudget consultations last winter.

The budget supports families, seniors, workers and job creators. We have weathered the economic downturn in great shape but our economy is still fragile and the budget concentrates on continuing the recovery.

As well, it is keeping the economy on track. One change in the budget is the accelerated deficit reduction plan. We would see the deficit being eliminated by 2014 instead 2015, which was another important issue to the folks in my riding. They understood the need for the deficit but they also wanted to see it eliminated as soon as possible.

Several of the measures from the budget that have already been implemented were important to my riding. These included renewed funding for the eastern Ontario development program with the expenditure of $20 million over the next two years. This has been an important program for Leeds—Grenville. It was one of the key things that I heard during my prebudget consultations from municipal leaders and constituents. It will continue to be an important factor in further job creation in Leeds—Grenville.

I should note that the work that is undertaken by the community futures development programs in Leeds—Grenville, the organizations that distribute the ODP funding. These folks live and work in the riding and they know the communities they serve. They do an excellent job of getting value for our money while growing our economy at the same time.

Two of the other important measures that have already been implemented are the top up for low income seniors who rely on the guaranteed income supplement, and the $400 million that are going to the restart of the home retrofit program, which will help people reduce energy costs in their homes.

My offices in Brockville and here in Ottawa received numerous calls about both of those programs as soon as they were announced.

We are here today to talk about the implementation of more measures from the budget, so I will spend the rest of my time talking about these.

Later this month, I will be attending an announcement in the city of Brockville where officials will gather to celebrate a new energy saving green initiative undertaken by the city. This initiative will save the city money through the use of renewable resources. It was partially funded by the gas tax fund. This will be the second major announcement about the use of this particular fund in that city in the past two years.

Two years ago, we helped celebrate the new street light program that was being undertaken in Brockville. The city was replacing all of its street lights with more energy efficient models using the gas tax fund. The budget implementation bill would make the fund permanent. It will provide predictable, long-term infrastructure funding for municipalities, such as Brockville, so they can tackle projects that will help them save money and save energy for the long term.

A second measure that is being implemented under the bill is the volunteer firefighters tax credit. I heard loud and clear from our volunteer firefighters in Leeds and Grenville that this was something they wanted to see. The day the budget was tabled in June, one of our local fire chiefs, whose department is all volunteers, spoke out about the need for this tax credit. It would help volunteers cover some of their ongoing costs and it is just a token of our appreciation for the work that they do on our behalf. Many folks do not understand that these volunteers have the same professional requirements as full-time, permanent firefighters, but our government understands that and this credit would help recognize that.

In 2006, our government introduced a children's fitness tax credit that was appreciated by the families in my riding whose children were involved in sporting activities. At the same time, I heard from many individuals and organizations that this benefit should be extended to children's artistic and cultural endeavours. These, too, cost families money.

I was pleased to see in the spring budget that our government committed to the same treatment for families for the cost of artistic, cultural, recreational and developmental activities. With this implementation bill, these families would see a 15% credit on up to $500 of eligible fees for these activities. Since June, I have spoken with a number of parents and organizers of children's arts activities who have expressed appreciation that we have listened to their suggestions.

Families today face greater pressures than ever before, with both parents working to make ends meet and growing families to care for, dealing with an infirm loved one is an added burden. Our introduction in this budget of a new family caregiver tax credit would help those families. This 15% non-refundable tax credit would provide tax relief for caregivers of all types of infirm, dependent relatives, including, for the first time, spouses, common-law partners and children.

As well, our government, in this bill, would be removing the limit on the amount of eligible expenses caregivers can claim under the medical expense tax credit in respect of financially dependent relatives.

I want to talk briefly about the government subsidies to federal political parties. This has been a big issue in my riding for a long time. Since our government took office, we have taken action to take the influence of money out of politics in this country. We eliminated large personal donations to parties and we have banned donations from corporations and unions, all to ensure reasonable accountability.

As folks in my riding like to point out, we also have a duty to use their tax money wisely and for the constructive good of the entire country, especially when they themselves are struggling to make ends meet.

That is why, in the campaign last spring and in the June budget, we promised to introduce legislation to gradually reduce the $2.04 per year per vote subsidy in 51-cent increments starting April 1, 2012 until it is completely eliminated by 2015-16. This would generate savings ramping up to $30 million by 2015-16.

We have always opposed direct taxpayer subsidies to political parties as we believe that political parties should rely primarily on their own supporters for their financing. Political parties can issue tax receipts to their supporters and they already receive a partial reimbursement of their election expenses. By gradually phasing out this subsidy that has been paid to parties, we will all have time to increase our fundraising activities to compensate where required.

Finally, I want to talk about the measures we are taking for job creation and economic growth. As I spoke with people in my riding during my prebudget consultations last winter, this was the area of greatest concern, an area where we can have a great deal of influence. My riding, more than most, I suspect, was especially hard hit in the past 15 years as manufacturers left. In many instances, long-time plants that had been around for generations closed their doors, sometimes without saying goodbye to the workers.

Slowly but surely, we are beginning to see a bit of a turnaround in some areas. Just yesterday, for example, in the local daily newspaper in Brockville, David Beatty, the CEO of one of the city's leading manufacturers, Canarm, was talking about his company's expansion in Brockville. The headline read “Canarm head sees return of manufacturing jobs.” He noted that over the next decade we will see an increase in manufacturing jobs returning to Canada. While it will take time, the pendulum will swing back, he indicated.

We have already seen some of this as high transportation costs and increased living standards in some of the economically emerging countries that have captured some of our former jobs have started to eat into the previously available profits.

While there is good news on the horizon, we must still provide a boost where we can to ensure that our businesses and industries are ready to take advantage of any and all opportunities.

We have taken many measures: providing a temporary hiring credit for small businesses to encourage additional hiring; expanding tax support for clean energy generation to encourage green investments; and simplifying customs and tariffs in order to facilitate trade and lower the administrative burden for businesses. Many in my riding often send their goods across the border.

Our government is focused on jobs and the economy. We have accomplished a great deal for Canadians over the past several years and we will continue. The implementation of this bill will add to our strengths.