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 the Library of 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
C-45 (2009) An Act to amend the Immigration and Refugee Protection Act
C-45 (2008) An Act to amend the National Defence Act and to make consequential amendments to other Acts

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

October 29th, 2012 / 5:35 p.m.

Conservative

David Sweet Conservative Ancaster—Dundas—Flamborough—Westdale, ON

Mr. Speaker, the member mentioned on a number of occasions that the government was afraid of honest debate. I have to admit that I have not lost any sleep at all regarding the debate on the budget implementation act. Again, it is one portion of the entire budget that was tabled.

I remind Canadians that when we have an economic plan that has multiple budget implementation acts, it means there will be many days of debate here in the House and at committee, which are continuing now. In fact, multiple committees will look at this budget implementation act.

I would ask my hon. colleague what his concerns are with the bill. He mentioned “concern” multiple times, but not specifically. Is it the tax reductions that he is concerned about? Is it the fact that Canadian citizens would have less money taken out of their pockets and that pensions would be fairer for public servants? What aspects exactly is the hon. member talking about?

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:35 p.m.

NDP

Tyrone Benskin NDP Jeanne-Le Ber, QC

Mr. Speaker, my concern is that the bill's format does not allow for true democratic discussion. Hiding little jewels in a monster bill that guts acts and laws that have nothing to do with the budget is sneaky to say the least.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:35 p.m.

Liberal

Frank Valeriote Liberal Guelph, ON

Mr. Speaker, I thank my hon. friend for the wonderful observations in his speech.

Along with the gutting of environmental legislation, particularly with respect to lakes and rivers, I notice that the government is withdrawing its support for the Experimental Lakes Area, one of the world's most pristine environmentally protected areas. It has allowed tremendous research on mercury in rivers, the effects of global warming, acid rain, et cetera.

It only costs $2 million a year to maintain the Experimental Lakes Area. Clearly, giving up that asset is of no benefit. In fact, it is emasculating any opportunity we have to conduct important environmental research.

I wonder if the member could enlighten us a little more on the removal of funding from the Experimental Lakes Area by the Conservative government through the budget bill.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:35 p.m.

NDP

Tyrone Benskin NDP Jeanne-Le Ber, QC

Mr. Speaker, I think it goes to what I was saying about the fear of dissenting opinion. Science, for the most part, is not always very supportive of the business and commercial end of an idea.

I think this withdrawal of support goes to the image, for lack of a better way of putting it, of the government taking the side of business and profit making over sound science. However, Canadians benefit both from the economy as well as science and learning.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:35 p.m.

NDP

Anne-Marie Day NDP Charlesbourg—Haute-Saint-Charles, QC

Mr. Speaker, my question has to do with the environment.

As we know, changes to the Navigable Waters Protection Act mean that thousands of waterways will no longer be protected.

One unprotected waterway runs into another waterway and so on. Sooner or later, that water makes its way into the water table or the ocean. What impact does my colleague think this will have on future generations and on sustainable development?

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:40 p.m.

NDP

Tyrone Benskin NDP Jeanne-Le Ber, QC

Mr. Speaker, again, this is the crux of the problem. Does it speed up the economic reasons for a company or organization wanting to build over an unprotected lake by not having this Navigable Waters Protection Act in place?

It would create a situation where business has the opportunity to weigh its own interests on whether to circumvent prevention and protection laws or needs.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:40 p.m.

Conservative

Dave MacKenzie Conservative Oxford, ON

Mr. Speaker, our government is focused on what matters to Canadians: jobs, growth and long-term prosperity.

Since 2006, our government has supported the security and prosperity of all Canadians, promoted Canadian businesses and made investments in job creation. When the global economic crisis hit, the previous actions by our government helped Canada avoid a deep and long-lasting recession.

Our government's response to the crisis was both timely and targeted, and was one of the strongest responses to the global recession among the G7 countries. However the recovery process is not complete, and there are many challenges and uncertainties still confronting our economy today.

Bill C-45 takes important and strategic steps to address these challenges and ensure the sustainability of public finances and social programs for both current and future generations. In Bill C-45, our government is focusing on jobs, growth and long-term prosperity through investments in business, infrastructure, trade, families and communities.

All Canadians are sure to benefit from the provisions in Bill C-45, as I will outline in my remaining time.

Our government believes it is important to assist small Canadian businesses so they can focus on what matters: growth and job creation. We are doing this by extending the hiring credit for small business. This is a temporary credit of up to $1,000 that helps alleviate the costs of additional hiring for approximately 536,000 employees. This will reduce the 2012 payroll costs of small business by approximately $205 million, an astonishing saving that I know small businesses in my riding of Oxford will appreciate.

This initiative is in addition to our commitment to small business owners to reduce red tape by implementing the one-for-one rule; reducing the administrative tax burden on small businesses by enhancing the Canada Revenue Agency's my business account portal; and doubling the threshold for eligibility to use the GST-HST streamlined accounting methods; and enhancing the predictability of the scientific research and experimental development tax incentive program. It is good news all around for small business owners.

Our government understands the important role that Canadian farmers play in our country. They not only provide nutritious and delicious food for Canadians and people around the world, but they also provide numerous job opportunities for the Canadian economy. The importance of farmers and their contributions to society can be seen in my riding of Oxford. Every season, we are lucky to enjoy the various fruits, vegetables, meat and dairy products that our Oxford farmers produce.

Oxford and Canadian farmers will be happy to hear that in budget 2012 we are assisting hard-working farmers by investing $50 million to help Canadian farmers remain on the cutting edge of agricultural innovations. We are also providing tax relief to reduce the costs of new investments in processing machinery and equipment, and $24 million to fund national biosecurity and best practices initiatives to combat hog diseases.

In Bill C-45 our government is also making amendments to the Canada Grain Act to streamline and update the operation of the Canadian Grain Commission by reducing costs and better aligning the commission with the needs of the grain sector. This includes a $44 million investment as the commission continues to transition to a more sustainable funding model. This will create a more competitive environment for our farmers and improve their bottom line. No matter what type of farming Canadians are employed in, they will surely benefit from the support of our government.

The Canadian manufacturing industry and its workers is one of the key engines of Canada's economy, as it represents a vital source of jobs and economic growth for many communities, including my riding of Oxford.

Since 2006, our government has proudly supported the manufacturing sector by lowering business taxes to 15%, eliminating the job-killing corporate surtax and introducing the temporary accelerated capital cost allowance tax relief to help manufacturers become more competitive when upgrading their machinery and equipment.

The manufacturing sector has seen strong results due to our government support, and this can be seen in my riding of Oxford.

In March of this year, Toyota announced that it would be increasing Rav4 production at its Woodstock plant from 150,000 annual capacity to 200,000. This increase will result in 400 new jobs. That is great news for the people of Oxford and the Canadian economy as a whole.

I might say there will be a fine announcement at the CAMI GM plant in Oxford tomorrow about a milestone that the plant has reached.

On this side of the House we want to continue with these types of results with the implementation of budget 2012. That is why we are investing $500 million to support venture capital activities, extending the domestic powers of Export Development Canada to provide financing to support Canadian manufacturers and other exporters and $110 million to double support to manufacturers and other entrepreneurs through the industrial research assistance program.

I look forward to hearing many more success stories that are sure to come as we continue to support our manufacturers with budget 2012.

In addition to our government's investments in key industries, we are also facilitating increased trade by strengthening the Trade Act. Bill C-45 would facilitate the construction of the urgently needed bridge along Canada's most important trade artery, the Windsor-Detroit corridor.

Our government will continue to work closely with the state of Michigan, the United States government and the province of Ontario on the Detroit River international crossing project. This project is consistent with the Government of Canada's economic agenda, given its importance for Canada's long-term economic prosperity, growing international trade and investment and the creation of jobs.

The new border crossing will facilitate the movement of people and goods between Canada and the U.S. by ensuring that there is sufficient border crossing capacity to handle projected growth in cross-border trade and traffic in the Windsor-Detroit trade corridor. It will also provide a much needed crossing alternative to the busiest Canada-U.S. commercial border crossing and create thousands of jobs and opportunities on both sides of the border, while at the same time ensuring border security and safety. Canadians can be sure that our government will always support beneficial trade opportunities for the Canadian economy.

Our government is also ensuring the safety of all Canadians by updating the Customs Act. As part of the beyond the border action plan on perimeter security and economic competitiveness, the Government of Canada is working to better screen travellers so security threats can be stopped ahead of time. The changes to the Customs Act will support the interactive advance passenger information initiative outlined in the action plan. This initiative will allow the Canada Border Security Agency to take steps to prevent high-risk or improperly documented travellers from boarding a plane destined for Canada, which will also reduce costs associated with removing inadmissible individuals from Canada.

We are also implementing the integrated cargo security initiative, which will harmonize the security requirements for cargo between Canada and the United States. The pre-screening of cargo will help save time for both businesses and the government by significantly reducing the need for re-inspection of cargo between the two countries and will ensure that high-risk cargo does not reach Canada. Our government is protecting Canadians both at home and abroad.

Families are the cornerstone of Canadian society. Our government believes in supporting families and that is why we have made huge investments since 2006 to help families save money and live healthier and happier lives. We have done this through the introduction of various initiatives, including the children's fitness tax credit, the children's arts tax credit, the family caregiver tax credit, the first time homebuyers tax credit, the registered disability savings plan, the working income tax benefit and the child tax credit.

Due to our government's strong record of tax relief, a Canadian family is now saving over $3,100, a truly amazing saving. Families can use their savings toward investments, vacations, education or recreation. The possibilities are just endless.

In Bill C-45 we are helping families by improving the registered disability savings plan, helping Canadians save for retirement by implementing a tax framework for pooled registered pension plans and improving the administration of the Canada pension plan.

We are also respecting taxes paid by our hard-working Canadian families by taking landmark action to ensure that the pension plans for members of Parliament, senators and federal public sector employees are financially responsible and broadly consistent with the pension products offered by other jurisdictions as well as fair relative to those offered in the private sector.

We are closing tax loopholes that have been open for far too long and eliminating duplication to ensure that Canadian taxpayer dollars are put to good use.

I am proud of the investments and initiatives that our government is putting in place in Bill C-45. We are getting things done for Canadians as we focus on jobs, growth and long-term prosperity. I encourage all members to join us as we support Canadians by voting in favour of Bill C-45.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:50 p.m.

NDP

Niki Ashton NDP Churchill, MB

Mr. Speaker, the member made reference to the changes being made to the Canada Grain Act. He may not be aware but hundreds of jobs in inward inspection are going to be lost. The people doing those jobs ensure that western wheat going out for either domestic consumption or export coming to port or at different linkages throughout is both the quality and quantity that farmers want it to be. As inward inspection goes as a result of Bill C-45, the concern is not only will hundreds of jobs be lost, but farmers will be short-changed. That is really a concept that stands in polar opposition to what the member said.

I would be keen to hear him comment on the real facts of the changes to the Grain Act.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:50 p.m.

Conservative

Dave MacKenzie Conservative Oxford, ON

Mr. Speaker, some of the real consequences of the changes to the Grain Act are there has never been more grain moved in Canada and there has never been more money come back into Canada as a result of those changes.

Farmers finally have a choice and it truly is an opportunity. This is a country of choice and for far too long farmers had absolutely no choice.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:50 p.m.

Liberal

Frank Valeriote Liberal Guelph, ON

Mr. Speaker, it always confounds me, and I think Canadians as a whole, that whenever the Conservative government talks about prosperity, it is always at the expense of the environment. It has gutted environmental legislation under Bill C-38 and it will do it again in Bill C-45. It is getting rid of legislation that protects our lakes and rivers, reducing it to a mere less than 100 lakes and less than 100 rivers that will remain protected. It is getting rid of its investment in the Environmental Lakes Area. This is a pristine area, used for study. There is nowhere like it in the world, except Canada. It costs a mere $2 million a year to maintain the area.

Why does the government feel it necessary to emasculate environmental legislation in the hope of thinking that it is somehow going to generate prosperity?

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:50 p.m.

Conservative

Dave MacKenzie Conservative Oxford, ON

Mr. Speaker, it is a rather interesting comment. The member starts off by saying that Conservatives are always doing all this damage to the environment. I wish he would turn around to the hon. member sitting behind him and ask who was identified as the greenest prime minister in the history of the country. He would find it was a Conservative prime minister, Brian Mulroney.

His colleague behind him would be more than happy to tell the member about that. The acid rain treaty, signed under that prime minister's time, is landmark. Some of these things that he is talking about are really beyond the pale in many respects to the issue.

I looked at the Navigable Waters Protection Act. The member is the critic for agriculture. Finally, farmers now have something with which they can deal with their drainage ditches and small bridges in rural Ontario and Canada. It is high time we moved to some of these things.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:50 p.m.

Macleod Alberta

Conservative

Ted Menzies ConservativeMinister of State (Finance)

Mr. Speaker, I will first clarify and answer the question from the member for Churchill. Farmers were actually consulted on this change. Farmers actually want this change. Farmers, when they deliver their grain, they no longer own it. Therefore, it does not make any sense for farmers to be paying for inward inspection. It is that simple. I would encourage her to speak to some farmers.

The hon. member just spoke very briefly about the importance of the Detroit river international crossing. I know it is close to his region. He probably has a better understanding than I do of how important it is. Could he explain a bit more about the importance of that crossing that we are working on in this budget implementation act?

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:55 p.m.

Conservative

Dave MacKenzie Conservative Oxford, ON

Mr. Speaker, we all think our ridings are unique. Oxford has a lot of agricultural products, a lot of which are exported to the United States. More important, we have two automotive plants, a Toyota plant and a GM Cami plant. They export 90% of their product to the United States. When those bridges are tied up, that bridge in particular, the costs are astronomical. It slows down production and hinders job opportunities for Canadians. This budget is about that. It is about job opportunities, employment for Canadians and fairness.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 5:55 p.m.

NDP

Robert Chisholm NDP Dartmouth—Cole Harbour, NS

Mr. Speaker, I am pleased to have the opportunity to participate in the debate on Bill C-45.

I want to focus a little on the environmental impacts of various provisions, but I want to start with what concerns me to a great deal.

The bill is supposed to be all about creating jobs and generating prosperity. In fact, anybody who has been able to obtain some information from the government, which it is loath to releasing, any of the experts, the PBO for example, on the impact of the provisions of the budget bill that was brought down last spring has estimated we would be looking at nearly 100,000 jobs lost as a direct result of the implementation of this particular bill.

Not only that, the government would be making widespread wholesale changes to environmental protections that exist in various legislation, such as the Canadian Environmental Assessment Review Act, the Fisheries Act, the Navigable Waters Act. A number of pieces of legislation that provide oversight for projects, for development, for activity throughout the country, will be removed and that causes considerable concern.

Listening to members opposite talk about the bridge over the Detroit River or other projects, I hearken back to the Sydney tar ponds. I heard today in the news that the last contract has been awarded for the cleanup of the tar ponds in Sydney.

The tar ponds is a notable environmental spot that resulted from steel making over more than 100 years in Sydney, in Cape Breton. Government after government felt that it was sufficient to make steel to create jobs to do whatever we wanted to do with the environment, to get rid of waste, to spoil the earth, the air and the water. Rivers were completely ruined and covered up as a result of what the steel making process did.

Nearly $500 million of taxpayer money was taken, not the people who actually made off like bandits as a result of the opportunity to make steel in Cape Breton over those 100-and-some-odd years. It was the taxpayers who ended up paying as a result of the fact that government after government, both federally and provincially, failed to provide the oversight.

It feels to me like we are going back to the future. We are rolling back the clock in our country. The government has decided that it wants to export oil and bitumen and it will see those pipelines built, over as many water courses as needs to happen, as quickly as possible, without any oversight. That causes me and members on this side some considerable concern.

Not only does the government bring in this second omnibus bill, which we are going to be forced, with one set of votes, to vote on, rumour has it that it is going to break off some of the provisions in the bill and send them to committee, but we still are going be faced with one bill that we will be voting for or against at the end of the day.

As a result of public pressure, the government is going to allow for greater discussion. However, it is clear that the Conservatives have no intention of making any changes to the bill. That is why members on this side continue to move motions to try to get the government to split off some important aspects of the bill.

One issue that is particularly burdensome and troublesome with the bill is the change, in fact the removal of the Navigable Waters Protection Act. Canada has over 32,000 lakes and rivers, and under this proposed budget bill only 97 lakes and 62 rivers are identified as significant. Why is that important? I heard a member opposite a moment ago say that the changes made to this act were important for farmers so they could plow over ditches in their field. It has nothing to do with ditches. That was the first budget bill last spring when that was allowed to happen; it allowed developers and others to get bulldozers and plow over the ditches.

This has to do with lakes and rivers. It is going to leave thousands of waterways without protection. Conservatives are even walking away from the majority of Canada's 37 designated Canadian heritage rivers. That means that a couple of heritage rivers in Nova Scotia, one of them being the Margaree, which is part of Margaree-Lake Ainslie River system, where Atlantic salmon and trout flourish in incredibly pristine water, could potentially be allowed to have roads, bridges or other projects that interfere with this river and this watershed without the requirement for permits.

It is the same thing for the Shelburne River, which begins in the Tobeatic wilderness park. It is part of the Mersey River system. It is an important river system for the Mi'kmaw. It has been used for millennia, and now it is no longer under protection. The government does not seem to understand how important these rivers, lakes and the environment are to Canadians. Our job on this side is to make those points and to bring that information to the attention of Canadians. As I indicated earlier, we are going to do that by continuing to move motions to try to split off various portions of the bill, so not only do they get proper debate, but they get an opportunity to have a vote.

My time is nearly over. I want to move a motion. I would like to seek unanimous consent to move the following motion: That notwithstanding any standing order or usual practice of the House, clauses 173 to 178 related to changes to the fisheries act be removed from Bill C-45, a second act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures and do compose Bill C-47; that Bill C-47 be entitled “an act to amend the fisheries act and the jobs, growth and long-term prosperity act; that bill C-47 be deemed read a first time and be printed; that the order for second reading of the said bill provide for the referral to the Standing Committee on Fisheries and Oceans; that Bill C-45 retain the status on the order paper that it had prior to the adoption of this order; that Bill C-45 be reprinted as amended; and that the law clerk and parliamentary counsel be authorized to make any technical changes or corrections as may be necessary to give effect to this motion.

I am proposing this motion as indicated so we will have the opportunity, not only to discuss the changes being proposed, debate them and hear witnesses, but to have an opportunity to vote on these specific amendments. I, therefore, request said unanimous consent.

Jobs and Growth Act, 2012Government Orders

October 29th, 2012 / 6:05 p.m.

The Acting Speaker Bruce Stanton

Does the member for Dartmouth—Cole Harbour have the unanimous consent of the House to propose the motion?