Bill C-45 (Historical)

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

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.

Jobs and Growth Act, 2012

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, I would like to thank the hon. member for his speech.

I would like to remind him that in 2009, as a member of the G20, Canada made a commitment to eliminate subsidies for fossil fuels. Since then, nothing has happened. We are making no progress and, once again this year, accumulating more fossil awards.

What does this budget say about ending subsidies for fossil fuels? Instead of funding renewable energy, it gives more than $1.3 billion to major fossil fuel production corporations.

[Blaine Calkins, Conservative, Wetaskiwin, AB]

Mr. Speaker, the questioner clearly has not read the bill. Had he done so he would understand that Bill C-45 phases out tax preferences for the mining and oil and gas sectors. It also expands tax relief for investments in clean energy generation equipment.

I sit on the natural resources committee, along with a number of my colleagues who are present here today, and constantly hear nothing but misinformation and rhetoric on these particular issues by opposition members. If those members would simply read the bill and understand what the proposed legislation is trying to do, they would have no reason to justify voting against it.

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

Mr. Speaker, there is something I am just not seeing in this particular bill's numbers. Therefore, could my colleague from Wetaskiwin show me what the costs would be?

The changes that have been made to the EI Act would result in the federal government losing a fair amount of capacity in some of the departments that use seasonal workers. We know that during tax season the Canada Revenue Agency staffs up. We see that after Christmas with EI processing, when that department also hires more staff. A lot of the time they are term positions, but with the new changes to EI those people will not be sustained, and all of those departments will have to bring in new staff. I would think there would be a considerable amount of training required. I believe it was the Department of Citizenship and Immigration that has a fairly fluid staff, because I have heard that it costs $15,000 per employee to staff up during peak times.

Where are we seeing that dollar value? If there is a dollar value affixed to this, could the member point to that in the budget?

[Blaine Calkins, Conservative, Wetaskiwin, AB]

Mr. Speaker, the questioner has asked me a very specific question regarding staffing, which is in the purview of the minister. The reality is that Canada's public service workforce is capable and efficient at what it does. Its staff are knowledgeable and skilled.

The member should have asked me about the benefits from the changes we have proposed, in allowing workers an opportunity to take part-time work while remaining able to keep a portion of their employment insurance benefits. This would create an environment where workers will be taking work that they would otherwise have been penalized for in the past. This will give them an opportunity to contribute to the economy, maintain a level of income that is sufficient for their families, and also gain valuable experience to continue to grow and develop their careers.

[Robert Sopuck, Conservative, Dauphin—Swan River—Marquette, MB]

Mr. Speaker, the NDP's love affair with red tape and bureaucracies that generate no result never ceases to amaze me. In particular, I want to talk about the Navigable Waters Protection Act and ask my friend a specific question.

Under the old act, a rural municipality in my constituency was required to spend $700,000 on bridges across temporary waterways. The total budget for that municipality was $1.4 million. Thankfully, we were able to get that reversed.

Like my friend, I represent a rural constituency. Can he talk about his municipalities and counties' views on the changes that we have made to the Fisheries Act and the Navigable Waters Protection Act?

[Blaine Calkins, Conservative, Wetaskiwin, AB]

Mr. Speaker, one of the first things I did when I was elected back in 2006 was to make the rounds of the various counties and get to know the elected officials there. The first thing I heard from them was the absolutely ridiculous amount of bureaucracy and red tape they had to go through and the costs of jumping through the hoops of these absolutely ridiculous requirements, which their ratepayers had to pay the burden of in that regulatory environment.

I am pleased with the changes that we have made to the Navigable Waters Protection Act, the Fisheries Act and so on, so that common sense can prevail and good judgment can replace unnecessary bureaucracy just for the sake of bureaucracy. These are good changes that would save people money and get projects going.

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, I rise today to express my opposition at all stages to the Conservatives' Bill C-45. Like most Canadians, the people in my riding are outraged by this undemocratic Conservative approach.

We are opposed to the content and to the undemocratic nature of this bill, which is very similar to Bill C-38, the other mammoth bill. Just as we opposed Bill C-38 then, we oppose Bill C-45 now. The contents of this bill will only increase social inequality in Canada. Moreover, the size of the bill, at over 400 pages, and the speed at which the Conservatives want it passed reveal the undemocratic nature of their methods.

Let us talk about the Conservatives' undemocratic methods. As I said, this bill is over 400 pages long and amends nearly 60 laws. That is why we asked the government to split the bill into a number of bills, so that each committee could deal with the amendments--some of them major—examine them carefully, hear from experts and make sure that reports on each act being amended were done in the proper form, with the necessary amendments.

It should have been done, but instead we had a pretense of consultation. A show, a masquerade. Ignoring the rules of the House of Commons itself, the Conservatives first refused to split the bill as we asked. Then the Standing Committee on Finance passed a motion to delegate its work. You heard correctly, Mr. Speaker. The Standing Committee on Finance delegated its work to a dozen committees so they could study--at top speed--the changes Bill C-45 proposes to various acts.

Personally, I was a witness to this pretense of a study, because I am a member of the Standing Committee on the Environment and Sustainable Development. I had to participate in this pseudo-study for just under three hours. Just imagine what the result was: all is well and perfect in the best of all possible worlds. What a surprise.

The same thing happened at other committees. Furthermore, in a November 8, 2012, article entitled Bill C-45: A total sham to save face, Manon Cornellier wrote:

Committees therefore had to scramble to find witnesses who could appear with just a few hours' notice. In the end, the committees had only a day or two to hold hearings. And once again, at almost all of the committees, the Conservatives used their majority to limit the matter to just one quick hour dedicated to hearing from public servants.

There is no doubt that if public servants had been drafting the amendments to the bills, they would not have proposed these amendments, based on the needs of the various groups in question. This was all just a sham, as indicated by the excerpt from Ms. Cornellier's article that I just quoted.

As I said, the people in my riding of Drummond are outraged and are wondering what the Conservatives' real motives are for ramming these changes through so quickly, without any analysis. What exactly are they trying to hide?

One of the many issues, as I mentioned earlier, is of course environmental protection. In my riding, people really care about protecting the environment. They want to develop the riding in such a way that makes Drummond a hub and a magnet for innovation in green technology.

Clearly, however, the Conservatives' changes in Bill C-38 and Bill C-45 are weakening Canada's environmental laws and regulations more and more. In fact, Bill C-45 simply follows the same path as the Trojan horse bill, Bill C-38, introduced in the spring, by weakening environmental protections even further. For instance, it shuts down the round table on the environment and makes changes to environmental assessments.

And of course there is the Navigable Waters Act. That act is being completely trashed, and in a subjective, partisan way, I should add. I will explain what I mean by that in a moment.

Along the same line, the Executive Secretary of the United Nations Convention on Biodiversity is urging the federal government to think about the consideration being given to fossil fuel, as I mentioned earlier in my question. He says there must be a debate in Canada about this society-wide issue, because the increase in greenhouse gas emissions has to be included in the equation so that informed decisions can be made for all Canadians.

On the subject of our great Canadian Environmental Protection Act, I would like to point out in passing that yesterday, Canada added another fossil award to its collection at the Doha conference. That is proof that our environmental measures are a failure.

The bill also proposes two minor items in subsidies for fossil fuels, as I mentioned just now. They are going to take away a mere $10 million of the $1.3 billion they hand out every year. This is money that the people in my riding, Drummond, are handing over to subsidize billionaire oil producers and gas and coal producers, in addition to the money from the ecoEnergy program that is being diverted.

That is over $1.3 billion, nearly $2 billion, of taxpayer money that the people of greater Drummond want to see come back to their city to fund ecoenergy measures, the university, for example, the future plans for the exhibition centre and the library. They could have solar walls and green roofs, and they could use geothermal heating.

Unfortunately, the Conservatives prefer to give $1.3 billion to the oil companies, as if this were something that would support our environment and create jobs. In fact, we know very well that money invested in the environment creates three times as many jobs. So we would have three times as many jobs from that money if we invested it in green energy and the measures I referred to earlier.

The Navigable Waters Act is going to be trashed. Of the 37 heritage rivers, only 10 will be protected now. The bill reverses the responsibility, which will now rest with the public and municipalities. Municipal councillors in my riding have come to see me; they were outraged, and wanted to know what was going to happen to the Saint-François River. That river runs through greater Drummond and is no longer protected. If a project damages the environment, the municipal council will have to bring legal action to exercise its rights. Rights are often exercised once the damage is done. It is often too late to protect our environment. People are truly angry.

As well, on that point, if my colleagues are not aware, I am going to tell them: 90% of the laws for lakes designated as protected are in Conservative ridings. That is truly insulting, partisan and clumsy. I do not know what polite words I can use to describe this situation. It makes no sense. The people of Drummond are truly outraged to see how protection for our environment is being cut back once again.

I will end on that note, although I could say much more about Bill C-45, which is truly appalling. This bill makes no sense. This is an anti-democratic process that is going to hurt the environment, and hurt our economy. We could create three times as many jobs by investing in the green economy.

That is why New Democrats will continue to work hard to bring solutions to the House of Commons and stand up for Canadians.

[Lawrence Toet, Conservative, Elmwood—Transcona, MB]

Mr. Speaker, I am somewhat surprised and shocked that the member would be making statements in the House complaining about the time allotted for study in committee when it was that member who brought forward a motion in committee, before we even started studying, to shut down the study. He is now complaining that we did not have enough time to study but he did not even want to start studying. I find that somewhat incredible and amazing.

In one paragraph, the member talked about greenhouse gases and navigable waters together. These are two completely different items, but he is trying to tie them together as if navigable waters has something to do with greenhouse gas emissions. It is amazing. He continues with misleading statements on where the lakes and rivers that are protected are found, et cetera.

I have a big question for the member. Has he ever read the Navigable Waters Protection Act? The word “environment” is not mentioned once in there. It is completely about obstruction to navigation and the navigability of waterways. If the member would please read that legislation as it stands, he would realize that it is not an environmental law.

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, I did indeed rise on a point of order yesterday in committee to protest the way things were being done. It is undemocratic and it violates the rules of the House. The finance committee cannot transfer a responsibility to another committee, and a committee cannot report to another committee, because that is against the rules of the House. I rose in committee to address the undemocratic rules that the hon. member supported.

I mentioned two different things in my speech. First, I talked about climate change. Indeed, if we invested in green energy, we would create three times as many jobs. But the government would rather invest $1.3 billion in oil and gas companies that are already making billions of dollars. Just for the heck of it, the hon. member should try to explain that to his constituents and to Canadians.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I wonder if the member would recognize that there is a credibility issue here.

Inside the House of Commons, when the member is in front of the cameras, he tries to give the impression to Canadian viewers that he is against Bill C-45. However, when we were in the committee room, the NDP collapsed. NDP members, well over 1,000 times, supported the Conservatives and voted against the Liberals. They wanted to see this bill rushed through. They were prepared to have the clause by clause. They voted to limit debate. How does the member reconcile the difference between the two?

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, we said it before: this process has been undemocratic since the beginning.

It was impossible to properly review over 60 pieces of legislation in an hour or two—barely three hours in the case of the Standing Committee on the Environment and Sustainable Development. That is what we are fighting against, because it does not make any sense. We can play politics, but the real issue is that it is impossible to properly study this legislation in two or three hours. Bill C-45 should have been split into several bills. We could then have properly studied them in committee and we would have done a job worthy of a true democracy.

[Jean Rousseau, NDP, Compton—Stanstead, QC]

Mr. Speaker, I would call what happened to the Liberal Party on May 2, 2011, a collapse. That was a collapse.

I admire the member for Drummond—

[The Acting Speaker, Bruce Stanton]

Order. The hon. member for Bourassa on a point of order.

[Denis Coderre, Liberal, Bourassa, QC]

Mr. Speaker, I rise on a point of order as there is a case for relevance. I would urge the member to talk about the subject at hand, which is the budget.

[The Acting Speaker, Bruce Stanton]

I remind hon. members that comments must be relevant to the subject before the House.

The hon. member for Compton—Stanstead.