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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

This bill is from 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.

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-45s:

C-45 (2023) Law An Act to amend the First Nations Fiscal Management Act, to make consequential amendments to other Acts, and to make a clarification relating to another Act
C-45 (2017) Law Cannabis Act
C-45 (2014) Law Appropriation Act No. 4, 2014-15
C-45 (2010) Law Appropriation Act No. 3, 2010-2011

Votes

Dec. 5, 2012 Passed That the Bill be now read a third time and do pass.
Dec. 4, 2012 Passed That Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Schedule 1.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 515.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 464.
Dec. 4, 2012 Failed That Bill C-45, in Clause 437, be amended by deleting lines 25 to 34 on page 341.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 433.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 425.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 411.
Dec. 4, 2012 Failed That Bill C-45, in Clause 369, be amended by replacing lines 37 and 38 on page 313 with the following: “terminal elevator shall submit grain received into the elevator for an official weighing, in a manner authorized by the”
Dec. 4, 2012 Failed That Bill C-45, in Clause 362, be amended by replacing line 16 on page 310 with the following: “provide a security, in the form of a bond, for the purpose of”
Dec. 4, 2012 Failed That Bill C-45, in Clause 358, be amended by replacing line 8 on page 309 with the following: “reinspection of the grain, to the grain appeal tribunal for the Division or the chief grain”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 351.
Dec. 4, 2012 Failed That Bill C-45, in Clause 317, be amended by adding after line 22 on page 277 the following: “(7) Section 2 of the Act is renumbered as subsection 2(1) and is amended by adding the following: (2) For the purposes of this Act, when considering if a decision is in the public interest, the Minister shall take into account, as primary consideration, whether it would protect the public right of navigation, including the exercise, safeguard and promotion of that right.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 316.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 315.
Dec. 4, 2012 Failed That Bill C-45, in Clause 313, be amended by deleting lines 15 to 24 on page 274.
Dec. 4, 2012 Failed That Bill C-45, in Clause 308, be amended by replacing line 29 on page 272 with the following: “national in respect of whom there is reason to believe that he or she poses a specific and credible security threat must, before entering Canada, apply”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 308.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 307.
Dec. 4, 2012 Failed That Bill C-45, in Clause 302, be amended by replacing lines 4 to 8 on page 271 with the following: “9. (1) Except in instances where a province is pursuing any of the legitimate objectives referred to in Article 404 of the Agreement, namely public security and safety, public order, protection of human, animal or plant life or health, protection of the environment, consumer protection, protection of the health, safety and well-being of workers, and affirmative action programs for disadvantaged groups, the Governor in Council may, by order, for the purpose of suspending benefits of equivalent effect or imposing retaliatory measures of equivalent effect in respect of a province under Article 1709 of the Agreement, do any”
Dec. 4, 2012 Failed That Bill C-45, in Clause 279, be amended (a) by replacing line 3 on page 265 with the following: “47. (1) The Minister may, following public consultation, designate any” (b) by replacing lines 8 to 15 on page 265 with the following: “specified in this Act, exercise the powers and perform the”
Dec. 4, 2012 Failed That Bill C-45, in Clause 274, be amended by adding after line 38 on page 262 the following: “(3) The council shall, within four months after the end of each year, submit to the Minister a report on the activities of the council during that year. (4) The Minister shall cause a copy of the report to be laid before each House of Parliament within 15 sitting days after the day on which the Minister receives it. (5) The Minister shall send a copy of the report to the lieutenant governor of each province immediately after a copy of the report is last laid before either House. (6) For the purpose of this section, “sitting day” means a day on which either House of Parliament sits.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 269.
Dec. 4, 2012 Failed That Bill C-45, in Clause 266, be amended by adding after line 6 on page 260 the following: “12.2 Within six months after the day on which regulations made under subsection 12.1(8) come into force, the impact of section 12.1 and those regulations on privacy rights must be assessed and reported to each House of Parliament.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 266, be amended by adding after line 6 on page 260 the following: “(9) For greater certainty, any prescribed information given to the Agency in relation to any persons on board or expected to be on board a conveyance shall be subject to the Privacy Act.”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 264.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 233.
Dec. 4, 2012 Failed That Bill C-45, in Clause 223, be amended by deleting lines 16 to 26 on page 239.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 219.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 206.
Dec. 4, 2012 Failed That Bill C-45, in Clause 179, be amended by adding after line 17 on page 208 the following: “(3) The exemption set out in subsection (1) applies if the person who proposes the construction of the bridge, parkway or any related work establishes, in relation to any work, undertaking or activity for the purpose of that construction, that the construction will not present a risk of net negative environmental impact.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 179, be amended by adding after line 7 on page 208 the following: “(3) The exemptions set out in subsection (1) apply if the person who proposes the construction of the bridge, parkway or any related work establishes, in relation to any work, undertaking or activity for the purpose of the construction of the bridge, parkway or any related work, that the work, undertaking or activity ( a) will not impede navigation; ( b) will not cause destruction of fish or harmful alteration, disruption or destruction of fish habitat within the meaning of the Fisheries Act; and ( c) will not jeopardize the survival or recovery of a species listed in the Species at Risk Act.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 179.
Dec. 4, 2012 Failed That Bill C-45, in Clause 175, be amended by replacing lines 23 to 27 on page 204 with the following: “or any of its members in accordance with any treaty or land claims agreement or, consistent with inherent Aboriginal right, harvested by an Aboriginal organization or any of its members for traditional uses, including for food, social or ceremonial purposes;”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 173.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 166.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 156.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 99.
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by replacing line 22 on page 38 to line 11 on page 39 with the following: “scribed offshore region, and that is acquired after March 28, 2012, 10%.”
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by deleting line 14 on page 38 to line 11 on page 39.
Dec. 4, 2012 Failed That Bill C-45, in Clause 27, be amended by replacing line 17 on page 35 with the following: “( a.1) 19% of the amount by which the”
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 3.
Dec. 4, 2012 Failed That Bill C-45, in Clause 62, be amended by replacing line 26 on page 134 with the following: “( b) 65% multiplied by the proportion that”
Dec. 4, 2012 Failed That Bill C-45, in Clause 9, be amended by replacing line 3 on page 15 with the following: “before 2020, or”
Dec. 4, 2012 Failed That Bill C-45, in Clause 9, be amended by deleting lines 12 and 13 on page 14.
Dec. 4, 2012 Failed That Bill C-45 be amended by deleting Clause 1.
Dec. 3, 2012 Passed That, in relation to Bill C-45, a second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, not more than five further hours shall be allotted to the consideration at report stage and one sitting day shall be allotted to the third reading stage of the said Bill; and at the expiry of the time provided for the consideration at report stage and at fifteen minutes before the expiry of the time provided for government business on the day allotted to the consideration of the 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. 30, 2012 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
Oct. 25, 2012 Passed That, in relation to Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, not more than four 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 fourth 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.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:25 p.m.

NDP

Élaine Michaud NDP Portneuf—Jacques-Cartier, QC

Mr. Speaker, I thank the member for Beauport—Limoilou for his excellent question that will allow me to continue the point I started earlier.

A number of Conservatives have already asked in the House how NDP members could be opposed to a budget that includes a tax credit for small businesses. Although I must say that this is an excellent tax credit, it will end in about 20 days. They will blame us for all kinds of things like this, when what we oppose are the big measures, such as the gutting of the Navigable Waters Protection Act or the changes to support measures for research and development.

We cannot examine these issues and truly understand the effects they will have, since the government does not give us a chance to do our job, to examine the figures and call in the witnesses who deserve to be heard. I am talking not only about government witnesses, but also witnesses from all segments of society.

I could go on about this, but my time is running out. A number of my colleagues can continue to explain to the government all the problems with the omnibus bills it is introducing and how undemocratic they are.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:25 p.m.

NDP

Djaouida Sellah NDP Saint-Bruno—Saint-Hubert, QC

Mr. Speaker, I listened carefully to the speech by my colleague, who was very eloquent, as usual.

Bill C-45 is ironically entitled the Jobs and Growth Act, 2012, but I do not see a single effective measure to create jobs or stimulate economic growth.

We know that the tax credits that were given to small businesses are short and long term and are insignificant.

Support for research and development was cut. Where is the national strategy to create jobs for the 1.4 million Canadians who are still looking for work?

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:30 p.m.

NDP

Élaine Michaud NDP Portneuf—Jacques-Cartier, QC

Mr. Speaker, one might find such a strategy in the NDP's platform, but certainly not in the Conservatives' budget implementation bill.

It gets worse. Based on what is being proposed, 102,000 more jobs could be lost and not just in the public service. This is a problem. The government is not creating jobs; jobs disappear faster than the government can create them.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:30 p.m.

Conservative

David Wilks Conservative Kootenay—Columbia, BC

Mr. Speaker, I am honoured to stand in support of Bill C-45, a bill that would strengthen Canada's opportunities at home and abroad.

We on this side of the House are very proud of what has been accomplished since the worldwide recession in which Canada has been a leader in both the G7 and G20 and will continue to do so for some time due to our strong economic environment and our robust natural resource sector. It is with this in mind that I would like the folks to know what seems to be missed by the opposition, that being all of the benefits that the bill would provide to Canadians.

The registered disability savings plan holds benefits for thousands of Canadians. For instance, there would be greater access to the RDSP savings for small withdrawals. It would also give greater flexibility for parents who have children with disabilities in that RESPs can be rolled into RDSPs if the plan shares a common beneficiary. This is a great move forward because each year, unfortunately, some parents must face great despair when a child is injured and faces years if not a lifetime of rehabilitation. This, in a small way, is to recognize that savings transferred from an RESP to an RDSP will be of benefit in the long term.

Amending the Income Tax Act to accommodate PRPPs is yet another great option that is now available for those companies that, under normal circumstances, could not offer a pension plan to their employees. So many small businesses across Canada will be able to offer pension benefits which, in my opinion, will work toward employee retention. When employees see that their employers are looking at ways to ensure their longevity at a company, it can only prove as a benefit for all involved.

I will switch now and speak to the Fisheries Act because the opposition seems to focus in on it.

Under the Fisheries Act, fines collected under section 40 would be directed to the environmental damages fund. This fund money would be used for proactive initiatives to advance protection of Canadian fisheries. I find it interesting that the opposition parties do not mention this very proactive move by our government to ensure that the environmental damages fund stays well-funded. They will always focus on the doom and gloom and how the destruction of our environment is inevitable, even when Canadians know that we have some of the strongest environmental standards in the world.

More evidence of this is found under section 136 of the Fisheries Act, which says that “No person shall”:

(c) damage or obstruct any fishway constructed or used to enable fish to pass over or around any obstruction;

(d) damage or obstruct any fishway, fish stop or diverter constructed or installed on the Minister’s request;

(e) stop or hinder fish from entering or passing through any fishway, or from surmounting any obstacle or leap;

(f) damage, remove or authorize the removal of any fish guard, screen, covering, netting or other device installed on the Minister’s request; or

(g) fish in any manner within 23 m downstream from the lower entrance to any fishway, obstruction or leap.

Fish are not to be obstructed.

Our government recognizes the importance of fish spawning and the ability for fish to get to their natural spawning grounds. We also respect the inherent right of first nations for social or ceremonial purposes or for the purposes set out in a land claims agreement.

Following on with first nations, I am pleased that changes to the Indian Act would make it easier for first nations to have designated land on reserves. This is huge for first nations as it would allow for economic development in a more efficient manner. By making these amendments, it will allow first nations to work at the speed of business. Making decisions in a timely manner is what first nations want.

That brings me to the Navigable Waters Protection Act. Let us be perfectly clear that this is not about weakening environmental standards. This is about recognizing that not every waterway in Canada must be subject to rules regulating boats, vessels and ships. In my constituency, two major waterways will fall under this new act, as they should, the Columbia River and the Kootenay River. They are two of the most used river systems in western Canada, both for recreation and electrical generation.

Let me flesh this out a little more so Canadians understand what this is. The assessment factors include, first, the characteristics of the navigable waters in question; second, the safety of navigation; third, the current or anticipated navigation in the navigable waters; fourth, the impact of the work on navigation in the navigable waters, for example as a result of construction, placement, alteration, repair, rebuilding, removal, decommissioning, maintenance, operation or use; and fifth, the cumulative impact of the work on navigation in the navigable waters.

We have gone further. We also put in regulations with regard to depositing and dewatering to ensure that the safe travel of water vessels is paramount.

I have given an overview on some items found in Bill C-45. As one can see, our government continues to put the interests of Canadians first. We are the only party that recognizes the importance of protecting the environment, all the while ensuring that our natural resource sector moves forward to ensure that Canadians will be able to afford the services they have today and into the future.

I would like to invite anyone to ask any questions.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:35 p.m.

NDP

Alexandre Boulerice NDP Rosemont—La Petite-Patrie, QC

Mr. Speaker, I thank the member for his remarks. Unfortunately, I do not share some of his views.

As far as environmental matters are concerned, does he believe we can get the toothpaste back in the tube?

Given that 99% of lakes and rivers will no longer be protected and that the impact on ecosystems is measured in the medium and long terms, it will be incredibly difficult to correct the situation once the damage is done.

What does he think of the fact that future generations may have to deal with polluted rivers and lakes?

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:35 p.m.

Conservative

David Wilks Conservative Kootenay—Columbia, BC

Mr. Speaker, with regard to the environmental standards this government is putting forward, I believe most Canadians recognize that we are trying to ensure that Canadians in the future have something to look forward to. They also understand that we are going to allow Canadians to utilize our waterways to the best of their abilities, but also recognizing that we have to move forward with economic generation.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:35 p.m.

Liberal

John McCallum Liberal Markham—Unionville, ON

Mr. Speaker, I congratulate the hon. member for his speech, but on one particular point I was astounded. That was when he led by boasting about the disability tax credit, which the Liberal leader in question period today explained to the House and Canadians why in fact this is such a terrible policy.

The reason it is a terrible policy is that one only benefits from that tax credit if one is a disabled person with sufficient taxable income. We all know that many disabled people have very little if any taxable income, and therefore those who need it the most receive the least, and often they receive zero.

How can the hon. member boast about a policy, the disability tax credit, when he really should be expressing shame for such an unfair measure?

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

Conservative

David Wilks Conservative Kootenay—Columbia, BC

Mr. Speaker, had the hon. member also been listening to my statement, he would have heard that one can transfer RESP moneys to the RDSP, which is very important for those families who have young children who, unfortunately, been in a car accident and have a lifelong disability. I believe it is important to recognize that children will benefit from this proactive policy decision made by our government in this bill.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

Conservative

Ron Cannan Conservative Kelowna—Lake Country, BC

Mr. Speaker, I would like to thank my hon. colleague from British Columbia for his hard work in his two decades with the Royal Canadian Mounted Police and for serving as mayor in his community, as a small business owner, and understanding the importance of working in the community.

Could the member elaborate and share with the House the timeliness of getting this budget through?

We want to create jobs, grow our economy and provide long-term prosperity for our businesses. What would the small business tax credit mean for small business owners across Canada?

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

Conservative

David Wilks Conservative Kootenay—Columbia, BC

Mr. Speaker, as a small business owner, I recognize that the credit would give me the ability to invest back into my company. It would give me the opportunity to allow my employees to work better within the company.

All the things we provide to small business only grow small business. It is the economic driver that pushes this country. Anything we can do for it, we will.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

NDP

Jamie Nicholls NDP Vaudreuil—Soulanges, QC

Mr. Speaker, the NDP would have done much more for small business.

We proposed to reduce taxes from 11% to 9% for small business. We were going to provide up to $4,500 for new hires, a one-year rebate on employer contributions to CPP and EI and retention bonuses of $1,000 in non-refundable tax credits, which would have created 200,000 jobs for Canadian families. Furthermore, we would have extended the accelerated capital cost allowance for eligible machinery and equipment for primary use in Canada, which would have had the effect of promoting productivity gains in our manufacturing sector.

We cannot support the bill simply because it does not go far enough. We have very credible propositions to give to the government, but they fall on deaf ears, unfortunately.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

Conservative

David Wilks Conservative Kootenay—Columbia, BC

Mr. Speaker, I did not hear the question there, but I can give 800,000 reasons why we have done a good job, which is the number of jobs we have created since 2008. I think that is far more important than the 200,000 he is talking about.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:40 p.m.

NDP

Matthew Dubé NDP Chambly—Borduas, QC

Mr. Speaker, I would politely ask you to please let me know when I have one minute left.

Looking at the clock, I am starting to believe that we may yet end on a high note this Monday evening, debating amendments that would actually help everyday people.

It took me a while to read the whole bill. It is indeed a massive document. We were given plenty to read back in June, and now even more, but that is okay; we like it. We are not quite so fond of the content, however.

That said, I will concentrate on what was said in the House today, particularly by my Conservative colleagues. There was a lot of talk about encouraging investment and creating the ideal economic environment for small and medium businesses. Much has also been said about the way these investments and economic conditions will help everyday Canadians.

I find this all very interesting. In fact, as an MP, I am very busy helping this time of year organizing food drives, attending Christmas dinners and preparing Christmas baskets, and so on.

Over the past few weekends, I have had a chance to take part in many food drives around my community and lend a hand to the organizations in charge either by making a run, coordinating the runs or preparing Christmas baskets.

Yesterday, for example, I took part in the food drive at the Saint-Basile-le-Grand volunteer centre, in my hometown. The response rate was lower this year than it has been in previous years. However, the centre coordinator, Mrs. Laurin, told me she was hoping for a good turnout despite the bad weather, because she has seen an increase in the number of people who use the food bank put on by the volunteer centre, which helps people in need.

There have been many national reports to that effect and I also hear many people in the field talk about this. I will therefore elaborate on the relevance of these remarks and facts.

As I just said, I often hear that the budget itself and the omnibus budget implementation bill will help people in need. However, it seems that people need more and more assistance and that the needs increase every day, every month and every year.

I am not talking about the Parliamentary Budget Officer or some major international economic organization. With all due respect to them, I am not talking about those who assess the national or international situation. I am talking about people in my riding who work every day in the field, in extremely difficult situations. I am talking about people who are in a better position than anyone in this House or at any university to comment on this.

This is what they are saying and it is exactly the same thing people are saying at all the food drives I have been to, that there is a huge increase in the number of people using food banks. If that is what economic prosperity looks like, then we have a huge problem. That is one of the reasons we must oppose Bill C-45 and the budget itself.

I will be speaking again about another issue that we have discussed many times: the Richelieu River. As I have said in many of my questions and comments today, it is one of the most important, if not the most important file for the riding's MP.

The Richelieu River is one of our region's ecological, economic and heritage assets. Towns were built around the river for economic reasons. The Richelieu River is an important heritage asset that also has environmental value for the people of the region.

This is once again relevant to my work as an MP, because I have been thoroughly briefed on the Navigable Waters Protection Act.

In recent years, I have had the opportunity to work on this issue together with elected municipal officials. We tried to find a compromise between the freedom to travel at high speeds in a boat, which is enjoyable in the summer, and preventing the erosion of the shoreline, while allowing other users of the river—for example, the Otterburn canoe and kayak club—to safely enjoy the river that belongs to everyone, in the eyes of this MP, everyone in the region and in the House. It is a community asset.

When working on this issue, I familiarized myself with the act. It is most certainly very complex. Contrary to the claims of the Minister of Transport, the act was designed not only to protect vessels and the navigation of our waters, but also all of the river's ecological systems. I hope that those in power, the country's government, realize that the government does not operate in a silo.

The various interests that affect these different files are very interconnected. That is exactly what we are seeing here. I think it is unfortunate and a bit dishonest for the Conservatives to say that, since this affects transport and navigation, it has no impact on the environment. After all, the reason this law was created in the first place was to ensure that we are able to derive economic benefit from our waterways without putting the ecology and heritage of the various rivers, lakes and other bodies of water at risk.

I find the situation in northern Quebec, for example, more problematic, since one riding covers 53% of Quebec's land mass. If we look at a map, there are many waterways and lakes. We do not even need to know the exact number. Yet, there is a problem with the numbers when it comes to the percentage of waterways in Quebec that will continue to be protected after this bill is passed. It does not add up. That is why we are legitimately and logically wondering why the numbers are so unbalanced.

I asked the question a number of times without getting an answer. An ecological system is just that: a system. It is a living system, like the human body. I am thinking of the Richelieu River in my riding. A number of other rivers contributed to the flood in my riding. There was the Rivière l'Acadie in Carignan, for example. These rivers are all connected. Although it is not in my riding, the St. Lawrence River is also nearby. Many rivers connect to it and we are wondering whether the Conservatives truly believe that an incident in one of these waterways will not affect the connecting rivers. It is a system. There is a domino effect that cannot be ignored. This is one of the major problems that I see.

I could say a lot more about all the pages of this bill, but I will stop there. In closing, I would like to seek the unanimous consent of the House to move the following motion with regard to the protection of waterways:

That, notwithstanding any Standing Order or usual practice of the House, Bill C-45, in clause 321, be amended by adding after line 13 on page 291 the following:

The addition of the navigable waters listed below is deemed to be in the public interest and the governor in council shall, by regulation, as soon as is reasonably practicable after the day on which this act receives royal assent, add those navigable waters to the schedule, including, with respect to lakes, their approximate location in latitude and longitude and, with respect to rivers and riverines, the approximate downstream and upstream points, as well as a description of each of those lakes, rivers and riverines, and where more than one lake, river or riverine exists with the same name indicated in the list below, the governor in council shall select one to be added, namely: Burbanks Lake, Mud Lake, Selwyn Lake, Horn Lake, Lac Nesbitt, Redout Lake, Staple Lake, South Nahanni River, Lac D'Aoust, Sled Lake, Lac Basile, Yellowknife River, Healey Lake, Sunny Lake and Loon Lake.

Mr. Speaker, I want to reiterate my opposition to Bill C-45 and thank you for your patience.

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:50 p.m.

The Acting Speaker Bruce Stanton

Does the member for Chambly—Borduas have the unanimous consent of the House to move this motion?

Jobs and Growth Act, 2012Government Orders

December 3rd, 2012 / 6:50 p.m.

Some hon. members

Agreed.

No.