Bill C-13 (Historical)

Keeping Canada's Economy and Jobs Growing Act

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

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

Bill C-13—Time Allocation Motion

[Ted Menzies, Conservative, Macleod, AB]

Madam Speaker, no matter how loud the hon. member yells, it does not make any more sense. I could stand here for 10 minutes and recite all of the closure bills that the former Liberal government put forward in the House.

[An hon. member]

Anything I did you can do, too.

[Ted Menzies, Conservative, Macleod, AB]

The argument just put forward by that hon. member is very hollow.

I would go back to what I referred to in my first comments—

[John McKay, Liberal, Scarborough—Guildwood, ON]

We did it. Therefore, you do it.

[Ted Menzies, Conservative, Macleod, AB]

--if that hon. member would care to close his mouth long enough to listen. There is a reason that God gave us one mouth and two ears.

Thank you, Madam Speaker, for allowing me to continue while he is belabouring the points over there.

I want to emphasize the fact—

[Some hon. members]

Oh, oh!

[The Deputy Speaker, Denise Savoie]

I would ask for a little order in the House.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Madam Speaker, Beauchesne's is clear when it states that all members are hon. members.

I am sitting in my chair trying to listen to the response that the minister is attempting to give in place of the government House leader when I posed the question to the government House leader. I was actually quiet. He is making an accusation that I should be quiet when I was quiet and was listening to the member.

If the member was actually paying attention in terms of who was listening and who was not, he should not have made those comments.

[Some hon. members]

Oh, oh!

[The Deputy Speaker, Denise Savoie]

Order, please. I would ask the hon. member to come to order. I believe there was considerable disorder in the House and I ask for respect from all members while one member is speaking. It is very difficult to hear answers and questions.

I would ask the hon. minister to conclude.

[Ted Menzies, Conservative, Macleod, AB]

Madam Speaker, I beg your forgiveness. I was hearing voices from that side but I do pay attention to you, Madam Speaker.

We need to focus on what is important here, Canadians. Who did we talk to for 37 days during the election campaign? I spoke to thousands of my constituents, as did every member in this House. They actually understood what was in this bill. They supported what was in this bill and they gave us a majority mandate to move forward with this budget.

[Nathan Cullen, NDP, Skeena—Bulkley Valley, BC]

Madam Speaker, I find it ironic that the member across the way viewed the last election as the Conservative government's effort to listen to Canadians when they denied Canadians the ability to ask the leader of the Conservative Party any questions throughout the course of that entire election period. That constitutes listening on their behalf. That does not work for us in the New Democratic Party. We believe that when we say we are going to listen, we actually listen.

The concern with this is that the government is falling in love with the hammer of closure. There is no more draconian measure that a government can use. The way that the government justifies this is by saying that the Liberals used to do it when they were in government. It is as if the standard that the government is setting itself by is how the Liberals conducted themselves when they had majority governments.

This is dangerous for the government and it is certainly dangerous for this place and for our democracy. The Conservatives are taking a convenient but incorrect lesson from the last election. They are taking a lesson that this majority gave them the power to shut down debate and, more dangerously, not change their ideology or opinion or legislation when the circumstances have changed underneath them.

This is most dangerous for our economy and our country. I plead with the government that a day of debate over our economy is not enough. The Conservatives did not have it during the election, they did not allow Canadians in the door and now is the time. This is what this place is constructed for and what it is meant for.

We need to allow this place to do its work and allow the elected members of this place to our work. The debate should not be shut down. You need to get out of the ideological trap you have set for yourselves and get to work on putting people back to work.

[The Deputy Speaker, Denise Savoie]

I would remind all hon. members to direct their comments and questions to the Chair. The hon. Minister of State for Finance.

[Ted Menzies, Conservative, Macleod, AB]

Madam Speaker, I listened to my hon. colleague's questions and comments about how important it is that we listen to Canadians. We did listen to Canadians. We listened to Canadians' reaction to what was in the budget that was first tabled on March 22, and then again in June, promoting job creation and economic growth through a temporary hiring credit for small business.

Resoundingly, across the country, businesses said that, yes, that would help them and that it would help them to stimulate jobs. That is what Canadians said to us and that is why we are moving forward with this budget implementation act, to ensure we can get this through so more jobs can be created.

[Alexandre Boulerice, NDP, Rosemont—La Petite-Patrie, QC]

Madam Speaker, I would like to take this opportunity to point out that the minister scolded us a few minutes ago for voting against infrastructure investments. But that should not surprise them. We know this government has a habit of bending the rules, diverting funds and using infrastructure programs to shower gifts upon their friends, as the member for Parry Sound—Muskoka has done. It is quite disturbing.

Yesterday, the Auditor General said, yet again, that the rules had been broken. We need a responsible, accountable, transparent government. But that is not what we are getting with the Conservatives. The official opposition, the NDP, is asking for more time to study the budget implementation. This budget makes poor choices, is full of holes, has the wrong priorities and gives billions of dollars in tax cuts to banks and big oil, which have no need for them. This budget does not fulfill any of the real needs of the people. It ignores poverty and social housing. It makes no mention of the environment, research and development or the future. We need more time because we do not want to leave any stone unturned. We want to ask the government all the right questions.