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.

[Mike Sullivan, NDP, York South—Weston, ON]

—into the subject matter of clauses 219 to 222 in Bill C-45—

[Mike Sullivan, NDP, York South—Weston, ON]

At the finance committee yesterday, apparently there were instructions to several committees, including ours, to study parts of Bill C-45, so I'm seeking unanimous consent for the presentation today of the following motion: that the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities immediately commence a study, as has been requested by the Standing Committee on Finance in their motion adopted on October 31, 2012—

Fisheries and Oceans

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, I would simply like to remind the hon. member that the Conservatives collected fossil awards at the Rio+20 conference. The Minister of the Environment's shelf holds a collection of environmental fossil awards. It is thus difficult to say that the Conservatives have done what is necessary for the environment.

The most recent budget cuts found in the two mammoth budget bills, Bill C-38 and Bill C-45, show that they have not. These bills make radical cuts to the environment and there is nothing in these bills to protect our marine areas. On the contrary, the Navigable Waters Protection Act has been completely gutted. Canada has also take a major step backward in terms of environmental science. As I mentioned, the Conservatives are making serious cuts in this area. This will do nothing to help protect our oceans. Oceans cover a large portion of our planet. They are the very essence of life. Water is the essence of life, and that is why we must protect it.

According to the hon. member, if the government has done everything it can, why was it given so many fossil awards?

[François Choquette, NDP, Drummond, QC]

Mr. Speaker, I am pleased to have this opportunity to talk about a question that I asked on June 19 about the Rio+20 conference and the Conservatives' catastrophic record.

May 22 was the International Day for Biological Diversity, and the United Nations Secretary-General, Ban Ki-moon, issued this appeal: “Rio+20 must galvanize action to improve the management and conservation of oceans.”

Rio+20 was held in June 2012, the 20th anniversary of the Earth Summit. Two very important environmental proposals were on the table, but unfortunately, the Conservatives fiercely opposed them, which angered Canadians and the people in my riding of Drummond.

The first environmental proposal on the table at Rio+20 was to eliminate over $1 billion in subsidies that the Conservatives give every year to fossil fuel companies—both oil and gas companies. The people in my riding are sick and tired of seeing their tax dollars subsidize billion-dollar oil and gas companies. Unfortunately, at Rio+20, the Conservatives opposed that proposal.

The second environmental proposal was to better protect marine biodiversity in extraterritorial waters, as called for by Ban Ki-moon. Instead of protecting our environment and our health, the Conservatives have another agenda. They are continuing the destruction that they began with Bill C-38. Let me remind the House what that bill included: the Conservatives withdrew Canada from the Kyoto protocol; they eliminated the National Round Table on the Environment and the Economy; and they abolished the Canadian Environmental Assessment Act.

With Bill C-45, they can do more of the same by attacking the Navigable Waters Protection Act this time. For instance, only 97 lakes and 62 rivers in all of Canada will now be protected. That is unbelievable. This means that 99.7% of lakes and 99.9% of rivers in Canada will not have any protection whatsoever. On top of all that, of the only 97 protected lakes, 89% are located in Conservative ridings, which is even more shocking. Of the remaining rivers, the one that runs through Drummond, the Saint-François River, is not protected. People from Drummond are calling me and asking me what the repercussions of this will be. They are shocked to learn that the river will no longer be protected.

Furthermore, I would like to come back to Fisheries and Oceans Canada and more specifically the Maurice Lamontagne Institute, located in Mont-Joli in the Lower St. Lawrence, which has experienced some cuts. This is another example of the vague budget cuts imposed on Fisheries and Oceans Canada. Near Rimouski, more than 120 scientist jobs are affected, including about 30 that will be eliminated altogether. This important institute is one of the main francophone marine science research centres in the world. As I was saying, it plays a very important role, not only here in Canada, but also around the world.

My question is the following: how can the Minister of Fisheries and Oceans claim that the federal government oversees the sustainable development of the oceans, when it is shamelessly cutting anything to do with the environment, whether it is with Bill C-38 or Bill C-45? Can he show us that he truly cares about protecting the oceans?

[Hoang Mai, NDP, Brossard—La Prairie, QC]

If we send it to other committees to study it, make amendments, and actually vote on it, then why have it coming back? If we have to vote on it here and we have to look at what other parties....

Through the chair, yesterday you were talking about knowing what our party has done. That's fine, but what other amendments have been put forward by any party? We have to look at that since we have to vote on it. I don't think it's fair to say that on one day we get all the amendments and on the day after we're supposed to understand all the implications of those amendments.

Also, regarding the schedule, Ms. Glover mentioned that the idea of November 22 was because we wanted to follow the schedule that we have. I think the schedule was done well, in the sense that without changing all the dates, we can still stick to November 29 and have clause-by-clause consideration on the 29th. On the rest of it, we're not really changing the schedule in terms of the other studies that we're doing.

Let's not forget that there's also a week in the ridings. If we look at November 29, we can see that there's one week in the ridings, so there is a lot of time that is being lost by the other committees in regard to actually looking at the implications of Bill C-45. There's a whole week when we're not sitting and not actually looking at all these issues.

Hopefully, the members opposite will accept that we should take the time to look at it. A subcommittee looked at the fact that with the 29th we had enough time to send it to the Senate and everything. I think we should stick to that at least.

Thank you.

[Scott Brison, Liberal, Kings—Hants, NS]

I understand Ms. Nash's point with regard to some parts of this motion being similar procedurally to those proposed for Bill C-38, but it's the parts that apply specifically to the division of Bill C-45 and some of the very specific divisions of the bill going to which committee and which sections. That's the part that can't obviously be identical to what was done in the previous bill, because it's a different bill. That's where, for this part, it would have been helpful if we had been provided with this motion prior to this meeting.

[Shelly Glover, Conservative, Saint Boniface, MB]

Thank you, Mr. Chair.

I would like to address the committee by moving a motion with regard to Bill C-45, with your permission.

[The Chair, Conservative, James Rajotte]

I call this meeting to order. This is the 86th meeting of the Standing Committee on Finance. Our orders of the day are pursuant to the order of reference of Tuesday, October 30, 2012. We are beginning our study of Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures.

Go ahead, Madam Glover.

Securities

[Louis Plamondon, Bloc, Bas-Richelieu—Nicolet—Bécancour, QC]

Mr. Speaker, we know that the Minister of Finance is still dreaming of getting his hands on Quebec securities. Even after he was turned down by the National Assembly of Quebec and the Supreme Court of Canada, the minister did not try to hide his desire to come back and interfere in this key sector of Quebec's economy.

The minister now seems to want to take a back door approach to accomplish things that he cannot accomplish in the light of day, and clauses 168 and 169 of Bill C-45 are particularly worrisome.

What did the Minister of Finance try to hide in this bill with regard to securities?

The Environment

[Francis Scarpaleggia, Liberal, Lac-Saint-Louis, QC]

Mr. Speaker, once upon a time Canada's waterways belonged to all Canadians.

With Bill C-45, only 97 lakes will be protected by federal legislation. A fact of interest is that 12 of those lakes are located in the riding of the President of the Treasury Board. Another interesting fact is that 90% of the lakes that will be protected are located in Conservative ridings.

What gives the Conservatives the right to appropriate our natural heritage?

Citizenship and Immigration

[Sadia Groguhé, NDP, Saint-Lambert, QC]

Mr. Speaker, unlike what happened to my colleagues on the Standing Committee on Environment and various other committees, the Standing Committee on Citizenship and Immigration was not allowed to hold an in camera meeting. However the result was the same. The motion that was moved to study the changes to the Immigration and Refugee Protection Act contained in Bill C-45 did not survive the attacks of the members for Richmond Hill, Willowdale and St. Catharines. These Conservative members did not keep the Minister of Finance's promise.

Will the chair of the Standing Committee on Citizenship and Immigration correct this mistake and make plans to examine this bill in committee?

Transport

[Robert Aubin, NDP, Trois-Rivières, QC]

Mr. Speaker, the Standing Committee on Transport will also soon consider a motion to examine the budget implementation bill. This bill contains transportation-related changes, namely with regard to the Canada Shipping Act. The Standing Committee on Transport must therefore examine these changes.

Will the chair of the Standing Committee on Transport keep the Minister of Finance's promise and put the review of Bill C-45 on the committee meeting agenda?

Public Safety

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, the Conservatives said that they agreed with the motions, and the motions were moved. Meetings were held in camera and, just like that, the motions no longer existed. The budget implementation bill, which is supposed to deal exclusively with the economy, also attacks the Customs Act. Therefore, it is imperative that the chair of the Standing Committee on Public Safety and National Security provide for study of Bill C-45. A motion will soon be debated in that regard.

Can the chair of the Standing Committee on Public Safety and National Security assure us that Bill C-45 will be on the committee's agenda?

Fisheries

[Philip Toone, NDP, Gaspésie—Îles-de-la-Madeleine, QC]

Mr. Speaker, I hope that they will understand my question better than they did the previous one.

The monster budget bill will have a major impact on fish habitat, and the gutting of the Navigable Waters Protection Act will affect the lives of thousands of fishers across the country.

The government must listen to fishers. Will the chair of the Standing Committee on Fisheries and Oceans commit to studying Bill C-45 in committee, or will he break the Minister of Finance's promise?

Jobs and Growth, 2012

[Nycole Turmel, NDP, Hull—Aylmer, QC]

Mr. Speaker, last spring, the Conservatives invoked closure to have the House vote on Bill C-38. The bill contained 425 pages and amended approximately 70 laws and regulations.

Many Canadians and media outlets decried this way of doing things. Even the National Post, generally considered a right-wing newspaper, called into question the Conservatives' approach. This fall, just a couple of months after Bill C-38 was passed, the Conservatives are at it again and have introduced yet another mammoth bill, Bill C-45.

Bill C–45 contains 445 pages and amends 60 Canadian laws. Together, these two bills contain approximately 870 pages and thousands of measures that are, in many instances, unrelated to each other.

I have an important question to ask my colleagues opposite: at what point does all this become undemocratic? Where will it all end? While they are at it, the Conservatives could very well convene Parliament only once per session and invoke closure to introduce and pass one single gigantic bill, and then shut down Parliament. Why not? This is a relevant question, if you look at it in the cold, hard light of day.

Canadians are wondering in whose name the Conservative party is acting when it garnered fewer than 40% of the vote. The Conservatives seem to forget that our parliamentary system is democratic, and should remain so, and that it attributes importance to public debate on proposed legislation, policies of public interest, and the conduct of the executive branch. This notion is crucial, and is part and parcel of democracy.

Democracy is not simply about the electoral process, it is an ongoing process. Once elections have been held, members have the duty and obligation to monitor the government's activities on behalf of all Canadians. They are duty bound and obliged to closely review all legislation that is introduced in Parliament and express varying points of view that must be voiced and defended in the public sphere.

If this is not possible, then I wonder what purpose the members we elect serve. What kind of democracy is it when the majority prevents elected opposition members of Parliament from doing their job? It is completely unacceptable that things would work this way in this Parliament. It is truly unacceptable.

If the government wants to govern autocratically, it should say so openly. The government should tell Canadians that it thinks that winning fewer than 40% of the popular vote entitles it to flout our democratic traditions. We will see how Canadians react to this. That is exactly what this government is doing.

The Conservatives are governing as if the most elementary rules of the democratic process did not exist. They are behaving like there is no need to be accountable to Canadians, and like they have no duty and obligation to be transparent. I believe—and I am choosing my words carefully—that the way the Conservatives are behaving is scandalous.

The Conservatives' actions demonstrate a flagrant lack of respect for our institutions and a democratic tradition that has existed in this country since its founding.

If Bill C-38 and Bill C-45 only made minor technical changes, it would be a different story. We could perhaps live with that. We are not necessarily against omnibus bills. It is possible to conceive of certain situations where they may be useful. For example, when it comes time to make minor technical amendments to certain pieces of legislation. But that is not what the Conservatives are proposing.

Bill C-38 was an attack on old age security, employment insurance, and federal health transfers, and plunged us back into the stone age in terms of environmental regulation.

Bill C-45 does the same thing. We completely oppose this bill at second reading. We believe that the bill further weakens environmental protections, guts the Navigable Waters Protection Act, amends the Canada Labour Code, and takes aim at public service pension plans.