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

[Marjolaine Boutin-Sweet, NDP, Hochelaga, QC]

Mr. Speaker, my colleague spoke a lot about housing in her speech, and in the last budget we saw that cuts to housing were interpreted as savings.

Does she not consider money allocated to housing to be an investment in society?

[Marie-Claude Morin, NDP, Saint-Hyacinthe—Bagot, QC]

Mr. Speaker, I thank the member for Hochelaga for her very pertinent question.

Indeed, from an objective point of view, economically speaking, in a society, people with proper housing are better off financially to be able to cope with reality and are in better health.

We know that housing is a critical determinant of health. In a society where people are healthy and have proper housing, where they have secure, adequate, accessible and affordable housing, they are able to eat properly, pay hydro bills to stay warm, as well as keep up with other expenses, for example, expenses related to sending their kids to school. Our society would be better educated.

Investing in housing, in the fight against homelessness and poverty, pays off. Making cuts to programs that the public needs and that contribute to the healthy development of our communities does not save money.

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

Mr. Speaker, I listened carefully to the wonderful speech made by my colleague. I also heard the speech of a member opposite, in which he praised his government.

But here it is written in black and white that the Parliamentary Budget Officer says that the budget will lead to the loss of 43,000 Canadians jobs. He said that in reality, this budget will cause the unemployment rate to go up.

Does my colleague not think that Canadians deserve better?

[Marie-Claude Morin, NDP, Saint-Hyacinthe—Bagot, QC]

Mr. Speaker, that is an excellent question. Yes, Canadians deserve much better than what this government is offering them.

Canadians deserve a decent employment insurance program. Canadians deserve adequate housing. Canadians deserve help getting off the street when they need it. Canadians deserve a decent food inspection system so they can eat safely. Canadians deserve a strong economy. Canadians deserve jobs and a safe and healthy work environment in which they can thrive.

That is what Canadians deserve, but that is not what this government is offering them.

[Mike Wallace, Conservative, Burlington, ON]

Mr. Speaker, it is my pleasure today to stand to speak on Bill C-45, the second implementation bill of our jobs and growth act. This is an activity we are embarking upon as a government to make sure that Canadians have a job and that our economy is growing.

As part of the system that we have in this country, we present a budget in the spring, which is a policy document, and then we have two implementation acts every year. We had one in the spring and now we are having one in the fall. This bill is to implement the budget that was passed by this House in the spring.

It is important to understand that the bill would implement what has already been debated and discussed. It is nice to talk about things, but it is important for this government to make it happen on the ground and that we implement what we say we are going to do.

The process is not a new one, as it has been in the House for many decades. When there is a budget, an implementation bill comes afterwards, which is what we are doing here today.

There are three or four things that I would like to highlight from the bill.

First, extending the hiring credit for small- and medium-sized employers would enable them to hire new employees and create jobs for people in my riding and ridings across this country.

This is a $1,000 hiring credit, and last year it affected over 530,000 employers. We have seen the benefits from this tax credit in helping small businesses attract new people to develop their products and services. It has provided jobs to those in great need of employment, particularly youth. This is an opportunity for youth to find employment here in Canada.

Nobody is kidding anybody around here; it is a difficult environment for small business. As government, we need to help small business move forward, and this tax credit is one way to do that.

Also, Bill C-45 contains the tax framework for pooled registered savings plans. This is a tool that I have debated numerous times in the House, both at second and third reading in the spring. We talked about the need for an additional tool for small business to attract and retain employees, and for employees in this country to have an opportunity to have a pooled registered savings plan for their retirement. The bill would implement the tax changes that are required to make that happen.

It is important for us to have this debate, but we must move on and pass the bill. The legislation has passed for the pooled registered retirement savings plan, but we now need to take action and implement the changes that are needed to make it happen.

Another piece in Bill C-45 is the expanded accelerated capital cost allowance, ACCA. This would allow businesses to invest in clean green energy generation products, which would include machinery that had not been eligible for an accelerated capital cost allowance. However, the machinery would have to be in the clean energy generation business and meet the environmental criteria.

The bill would allow businesses to invest early on and to write-off the cost of the new investment in a speedier, more accelerated way. It would encourage companies to make those investments and make a difference.

The benefits of the expanded accelerated capital cost allowance are twofold. It would help small business get the equipment they need and it would also support the clean energy agenda that we have as a party. It would ensure that the Canadian government is doing what it can to support industry in providing cleaner energy for the people of this country.

One area that I am very proud and excited about is the registered disability savings plan, RDSP. There are a number of changes to that.

I remember when I was on the finance committee and heard about this idea of a registered disability savings plan, a program that would allow parents and grandparents, particularly parents, to invest in the future of a child with a disability. It is a plan that would provide financial security for young Canadians with disabilities. When their parents are no longer able to support them, a plan will be available for them to call on.

What is very important is that this bill would allow the registered education saving plans to be rolled over into a registered disability savings plans. I am very fortunate to have two healthy children. That does not happen in every family. As a past employee of Easter Seals Ontario, and my wife being a current employee, we know of the difficulties, the struggles and efforts of parents with disabled children.

Of course, not every child is born disabled, and sometimes things happen, whether it is an accident or health issue, which unfortunately causes a child to become disabled. Families may have invested in an RESP with the hope that some day a child would be able to use that capital to obtain a post-secondary education. That does not always happen. Instead of losing those investments that parents have made, they would be able to roll that investment into an RDSP for a child's future needs.

There are also a few other smaller changes. I have been the chair of the Conservative marine caucus for a number of years, which is making some changes to improve the certification of ships that are over 24 metres. Those practices are being improved to make sure we have clean safe ships floating on our Great Lakes and off both coasts. We want to make sure they are safe, that they have the right environmental responsibility and that they harmonize with other international inspection certification programs, which I am very happy with.

One thing that has been a bit of a controversy is the change to the SR and ED program, which is the scientific research and experimental development program. It is a tax credit that companies have been able to attract. It was at the 20% mark, but it is down to 15% in this bill. The enhanced SR and ED program is still at 35%.

However, this was not done in a vacuum. There was a study done by Mr. Jenkins. The Jenkins report talked about the difference between the tax credit and direct support. As all of us know in the House, there have been no complaints. In fact, there has been lots of uptake on IRAP, the industrial research assistance program. IRAP is a direct funding mechanism. The Jenkins report said that we need balance; we are not sure whether we are getting the bang for the buck on the $9 billion we are spending on research. We know that IRAP is producing. We know that it is a very attractive program to individuals. With regard to SR and ED, it depends on the company.

There was a very good presentation at the industry committee last week. A gentleman was there from a company in Burlington, which has used SR and ED extensively over the years. His point was that SR and ED was a bonus because companies are not sure whether they qualify for it every year or not. We are trying to rebalance the issue with the IRAP program. People get the money in advance, and it is a direct support of research and development. SR and ED will still exist and is an opportunity for people to use the tax system to support the development of their research.

Hopefully this new balance will provide more results, because that is really what we want as a government. We want results. We want R and D to turn into product that is commercialized and that we can sell, not just to Canadians, but around the world. We are a trading country, and we need to make sure we have the ability to do that.

[Tyrone Benskin, NDP, Jeanne-Le Ber, QC]

Mr. Speaker, the member talked about the tax credits in his speech, which sounded quite interesting. I guess there is the rub with this omnibus bill. Instead of being able to sit down and talk in-depth about some interesting tax credits like that with our colleagues, we are forced to accept less than pleasant changes in Bill C-45 that overshadow these rather interesting options. How does the member feel about that?

[Mike Wallace, Conservative, Burlington, ON]

Mr. Speaker, that was the perfect question for me. We have committed to send parts of this legislation to 10 or 11 committees so the individual committees can look at individual parts of it. However, what happens when we do that? In The Hill Times the opposition said that it was partial victory for the backing down of the federal government. We are criticized as a government. That is what is wrong with this place. Those members talk about working together and getting things done.

Opposition members also talk about the budget being 440 pages long. It is English and French on each page. It is actually 220 pages. It is not that big. If I can read a novel of 220 pages, then I can read a bill of 220 pages.

We are breaking up the bill. We are sending 10 or 11 parts to different committees so members on all of those committees can review the issues and discuss the tax changes that will happen. What do those members do? They criticize us. They say that we are backing down. We are doing what is right for Canadians, and we will continue to do that.

[Marc Garneau, Liberal, Westmount—Ville-Marie, QC]

Mr. Speaker, since we are dealing with such a small document and my colleague is such an expert on financial issues, let me ask him this short question.

On page 241 of the budget speech last March, Mr. Flaherty talked about the Employment Insurance Financing Board continuing to set the rate. However in the budget implementation plan, Bill C-45, section 435 says that will no longer happen and the rate will be set by the Minister of Labour and the Minister of Finance.

Could the member explain to us why something in the budget last March has been changed in this specific case?

[The Acting Speaker, Conservative, Barry Devolin]

Before I go to the member for Burlington, I would like to remind all hon. members not to refer to their colleagues by their given names in the chamber but rather by their riding or by their office.

The hon. member for Burlington.

[Mike Wallace, Conservative, Burlington, ON]

Mr. Speaker, I do not have any answer for the member as to what the difference is. I do not have the budget in front of me to refer to the specific page.

In terms of EI, we put together a board allowing it to manage the EI system. With what happened under the Liberals, we had to do it. The Liberals took all of the surplus money in EI and used it for their own purposes. They used it for other government purposes, not for EI. For that not to happen, we brought in a stronger employment insurance board to ensure that policies would be in place so that could not happen in the future.

[Élaine Michaud, NDP, Portneuf—Jacques-Cartier, QC]

Mr. Speaker, I would like to take a moment to point out how ironic it is that, on the one hand, the Minister of Finance is telling us in this House that we should have done our jobs over the summer and read the budget and memorized every aspect of it, while on the other hand, when we ask our Conservative colleagues to tell us a little more about certain measures that can be found on specific pages of the budget, they are completely incapable of doing so.

Let us move on to something else and get back to a more crucial matter: my speech.

I am extremely proud to rise here today in the House to oppose Bill C-45, the Conservatives' latest omnibus bill. Despite harsh criticisms from hundreds if not thousands of Canadians when the Conservatives introduced Bill C-38, here they are again introducing another gigantic bill that addresses pretty much anything and everything but the 2012 budget.

Bill C-45, the second mammoth budget bill, amends over 60 different laws and is over 400 pages long, and the government drafted it without consulting anyone at all. Once again, the Conservatives are trying to ram their legislation through Parliament without giving Canadians and their elected representatives an opportunity to examine it in detail, which is what should happen in any good democracy.

Over the past few days, I have heard far too many Conservative members state that the parliamentary process and procedural matters are trivial details and that Canadians do not care about things like that. They have said that omnibus bills and other tactics to undermine democracy have been used for decades, that it is no big deal, that it has always been this way and that our democracy is in great shape.

As an example of this, I would like to share parts of a speech given on October 24 by the member for Saint Boniface. She made some rather disturbing statements to that effect. I will read them in English because the original version is so eloquent and delightful that it is worth reading in the original language.

From the opposition members, we will hear a lot of talk about process and procedure, or what some would call “inside baseball”, that appeals to a small number of Canadians, mostly located in Ottawa. They talk about process to dictate the exact length of the debate, procedure for the formatted legislation, process for a timeline for a committee study, and on and on.

A little later in the same speech, she added:

In other words, it is really meaningless to the everyday lives of the vast majority of Canadians...

I must admit that I was quite surprised and disappointed to hear a government member say such things. I spoke to many constituents in my riding, Portneuf—Jacques-Cartier, whose reaction to such statements was exactly the same as mine. Having a majority does not absolve the government of its obligation to be transparent, open and accountable, nor does it give the government the right to abuse the public trust by introducing omnibus bills like this one, which MPs cannot examine properly and carefully. The government is breaking parliamentary rules every day and abusing those rules in order to hide its true agenda from the people. Then it has the nerve to say that Canadians do not really care. That is shameful.

Just like Bill C-38, Bill C-45 eviscerates current environmental protection measures and concentrates even more power in the hands of Conservative ministers. Quite honestly, I find that prospect less than thrilling.

First of all, Bill C-45 guts the Navigable Waters Protection Act by eliminating the concept of water protection from the name of the act and from the legislation, and focusing solely on the issue of protecting navigation. With the exception of three oceans, 97 lakes and 62 rivers in all of Canada, the act will no longer apply automatically to projects that have a direct impact on waterways. Of the 37 rivers in the Canadian heritage rivers system, only 10 will be protected by the law that has been newly gutted by the government. As a result of the Conservatives' bullheaded ideology, thousands of waterways will no longer be protected automatically and even fewer environmental impact assessments will be carried out by Transport Canada. The provinces will have to fill the void, without any compensation, of course.

These major changes to the Navigable Waters Protection Act are particularly worrisome for people who live in ridings such as mine, Portneuf—Jacques-Cartier, which has several hundred wetlands, streams and rivers, as well as extensive access to the St. Lawrence River.

Waterways are at the heart of many economic activities vital to the riding of Portneuf—Jacques-Cartier, especially tourism. Their protection is of the utmost importance to my constituents. Therefore, the amendments proposed by the Conservatives to the Navigable Waters Protection Act are some of the most troubling for the people in my riding.

In addition to these changes, Bill C-45 also amends the Canadian environmental assessment act 2012, in part to deal with problems noted in the last budget implementation bill, but primarily to further weaken environmental impact assessments.

These are two major issues that affect the environment, but I could go on about others for hours and hours. There are all the amendments to the public service pension plan and to the Canada Grain Act, which are being proposed without any consultation. Once again, these changes will have a great impact on my riding and the many farmers who live there. There are also amendments to the Canada Labour Code, which will affect women and young people in particular, because they often must work part time for lack of other opportunities.

As they have so often done in the past, the Conservatives are doing everything they can to bypass Parliament so that they do not have to be accountable to Canadians.

Every time the government introduces a new bill, it violates the underlying principles of our democracy by restricting parliamentary debate and in-depth study of its bills. Bill C-45 is just the latest in a long line of autocratic Conservative tactics. Unfortunately, this is becoming an extremely regrettable tradition in Canada's Parliament.

As a new member, this is not how I wanted to work. The NDP has tried very hard to work with the other parties. However, every time we try to work with the Conservatives, they shut the door and do as they please, even if it means introducing other bills later and wasting MPs' and Canadians' time. For example, they introduce new legislation to fix problems with a previous bill that the opposition pointed out before the bill was passed. That is a huge waste of time. They are completely uncompromising and do not want to work with the opposition.

As we have heard over and over, the Parliamentary Budget Officer stated that members do not have enough information to reasonably exercise their power of oversight. In fact, the PBO had to threaten to put the matter before the courts to gain access to even a little information about the Conservatives' budget cuts. The Conservatives say that the PBO is overstepping his mandate, and they do not want to provide the information.

How are we supposed to analyze the budget if we do not know what the government is spending and where it is making cuts? This new way of keeping everyone in the dark is highly dangerous and worrisome. I hope that the PBO will not have to go to court to get the information that all members of the House need. The Conservative members need it too. I am sure that they are just as much in the dark as the opposition members. They do not have the information they need to do their work, yet they are making decisions to block the democratic work of Parliament and, as such, they are not living up to the trust that their constituents have placed in them.

The government has agreed to have 10 parliamentary committees study this second omnibus bill. At first glance, that gesture may seem like a sign of goodwill on the government's part, but, make no mistake, that is not the case. Those committees will not be able to amend Bill C-45. We are not yet sure of the answer, but it is obvious. Members of Parliament will be asked to sit in committee and witnesses across the country to travel and discuss the bill, its impact on the public, its potentially disastrous consequences or legislative gaps that we have not yet identified, but this work will be in vain. People will be asked to come and waste their time, and the Conservatives will still do exactly what they want without taking into account what anyone has to say.

Clearly, with their bill that is several hundred pages long, the Conservatives want to prevent the opposition members from doing their job by trying to cover up major ideological changes to more than 60 bills.

The Conservatives are proud to spend tens of millions of dollars on advertising propaganda, but then they tell Canadians that there is not much money for services that are essential to them.

We in the NDP have always proudly defended the concepts of transparency and accountability, and we are going to continue to do so every day. We have always defended environmental protection, old age security and health care, and we are going to continue to do so.

We are proud to fight each and every day for Canadian families. That is why my colleagues and I will oppose Bill C-45.

[Ray Boughen, Conservative, Palliser, SK]

Mr. Speaker, during the member's speech, she kind of lost me on the corners a little bit.

There was some talk that the public had not been consulted, so let me share with the hon. member how the public is consulted. Chambers of commerce, individual people, business owners, large and small, and city and town councils were involved, as well as media, newspapers, television and radio.

I am not sure how much more consulting we can do. I am sure I speak for my colleagues who consulted in their ridings. In the past four years that I have been in this place, we submit our thoughts to the Minister of Finance regarding the budget, as do all our colleagues over on this side of the House. To suggest there is not consultation is entirely wrong.

Then my colleague said we are bringing in people from all over the country to sit and tell us about the budget. The member says we do not consult on one hand, and on the other hand we are now dragging all of Canada into one pot.

[Élaine Michaud, NDP, Portneuf—Jacques-Cartier, QC]

Mr. Speaker, I did not realize that I was speaking so quickly or that what I was saying was so complicated. Next time I will make sure that I speak more slowly.

As for the consultations, do they truly take into account the opinions expressed by Canadians? It is one thing to talk to people, but if we do not take what they are saying into account, then there is no point.

The consultations on Bill C-45 that I mentioned would follow up on this government's oh-so-magnanimous decision to allow 10 committees to study this bill. That is perhaps when we will hear from witnesses, but if there is no opportunity to present amendments, then it is a complete waste of time. I hope that I clarified my position for the hon. member.

[Tyrone Benskin, NDP, Jeanne-Le Ber, QC]

Mr. Speaker, I would like to ask my hon. colleague a question. At the beginning of her speech she mentioned words that were said in another colleague's speech in regard to the waste of time, basically, of the act of democracy.

I would ask the member to comment on this. I submit that this is exactly we are here. This is why this House exists. It is for that discussion, including discussion of dissent, to find that balance between what is proposed and what is not.

I wonder if the member could comment on that.

[Élaine Michaud, NDP, Portneuf—Jacques-Cartier, QC]

Mr. Speaker, I thank my colleague from Jeanne-Le Ber, who has allowed me to come back to a very important part of the discussion we have had in the House about Bill C-45, a discussion that will unfortunately be too short, since once again, the government has imposed a time allocation motion.

When the government says that parliamentary rules and procedures are not important, it is rejecting the very essence of our work. These rules provide a framework for our debates and ensure a transparent, clear and fair process for everyone. The government says that these rules are just a technicality and that getting a majority by winning an election with barely 30% of the vote means that Canadians gave it a mandate to do whatever it wants. That is an aberration and an abuse of the trust of the people we represent here.

We are here to speak on behalf of all Canadians. However, if every time the government introduces a budget bill it tries to stifle the opposition, which represents a considerable number of people, there is a problem because our democracy is eroding. Changes need to be made, and fast.