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

[Rick Norlock, Conservative, Northumberland—Quinte West, ON]

Mr. Speaker, it is my pleasure to rise in the House on behalf of the constituents of Northumberland—Quinte West to participate in the debate about the second budget bill, Bill C-45, our jobs and growth act, 2012, and how it would benefit all Canadians.

Our government's goal through the bill is to strengthen the financial security of Canadian workers and families to aid in job creation and long-term prosperity from coast to coast to coast.

Our jobs and growth act, 2012 would provide new support for families through improvements to the registered disability savings plan. This measure was designed to help ensure the long-term financial security of children with severe disabilities. To provide greater access to registered disability savings for small withdrawals, the 10-year-rule measure replaces the requirement to repay any Canada disability savings grants or Canada disability savings bonds paid into the plan in the 10 years preceding a withdrawal, with a requirement to pay these back at a fixed ratio to the amount withdrawn.

This will provide greater flexibility for parents who save in registered education savings plans for children with disabilities. This measure allows an investment income earned in an RESP to be transferred on a rollover basis to an RDSP, if the plans share a common beneficiary. This measure ensures that children with severe disabilities will be given the financial security that necessitates their daily lives into adulthood.

Our jobs and growth act, 2012 would ensure fairness to hard-working employees through taxable benefits from group sickness or accident insurance plans.

When an employer contributes an amount to a group sickness or accident insurance plan in respect of an employee, a taxable benefit is not currently realized by that employee. To encourage fair and neutral tax treatment for beneficiaries under group sickness or accident insurance plans, our government is proposing that the amount of the employer's contributions be a taxable benefit for the employee. Our jobs and growth act, 2012 proposes that the amount of an employer's contributions to a sickness or accident insurance plan is a taxable benefit and must be included in a person's income for the year in which the contributions are made.

Our jobs and growth act, 2012 would help small businesses grow and flourish through the small business hiring tax credit.

Our government is amending the Employment Insurance Act in order to extend the hiring credit for small businesses. Entrepreneurs and small businesses truly are the engine of our economy. The hiring credit for small businesses provides a credit of up to $1,000 against any potential increases in a firm's EI premiums from one year to the next. In the past this credit provided needed relief to small businesses by helping defray the costs of hiring new workers and allowing them to take advantage of emerging economic opportunities as the economy continues to recover amid continuing global economic uncertainty. The extension of this measure continues our government's strong record of support for small businesses, which includes help for entrepreneurs, a reduction in red tape and lower taxes for those businesses that stimulate our economy.

Our jobs and growth act, 2012 would provide support for seniors through retirement compensation arrangements, or RCAs. This measure would amend the Income Tax Act to allow a taxpayer under certain conditions to split his or her income from a retirement compensation arrangement with his or her spouse or common law partner.

Our government, through the jobs and growth act, 2012, also proposes to introduce new anti-avoidance rules to prevent the use of schemes that seek to take advantage of the features of the RCA rules to obtain unintended tax benefits. These rules will be similar to the existing rules for registered retirement savings plans, RRSPs, registered retirement income funds, RRIFs, and tax-free savings accounts, commonly known as TFSAs. The amendments to the retirement compensation arrangements would increase accountability and benefit seniors when they need it most.

Our jobs and growth act, 2012 would expand opportunities for aboriginal peoples to participate more fully in the economy. Maintaining the current designation provisions of the Indian Act would perpetuate the slow and cumbersome process that impedes economic development benefiting first nations on reserves. It would also undermine first nations governance while incurring unnecessary costs to Canada and first nations.

Reducing the timeframe for processing designation would align with the objectives of the 2009 federal framework for aboriginal economic development to enhance the value of aboriginal assets and remove impediments to developing the land and natural resource base on reserves. The amendments would also build on our government's commitment to ensure that aboriginal people benefit from economic development by streamlining land-related approval processes.

The government recognizes the contribution that aboriginal peoples can make to the labour force as the youngest and fastest-growing segment of the nation's population. Equipping first nations people with the skills and opportunities they need to fully participate in the economy is a priority both for this government and for first nation peoples. We have a plan to invest in first nation education on reserve, including early literacy programming and other supports and services to first nation schools and students.

Further, to the school programs, we propose school renovations on reserve, which would provide first nation youth with better learning environments. Our government is also committing to the introduction of a first nations education act and to working with willing partners to establish the structures and standards needed to support strong and accountable educational systems on reserve.

When it comes to job creation for first nations, our government will improve the incentives of the on-reserve income assistance program, while encouraging those who can work to access training that would improve their prospects for employment. Furthermore, our government would renew the urban aboriginal strategy to improve economic opportunities for aboriginal peoples living in urban centres.

I am content with the progress that has been made and the work that will continue to be done to balance the budget. In the past two years, we have already cut the deficit in half by ending our targeted and temporary stimulus as planned and by controlling growth and spending. Economic action plan 2012 would build on these efforts by implementing modern restraint in government spending and by ensuring that internal operations of the government are leaner and more efficient. In fact, our government is returning to balanced budgets, while continuing sustainable increases in transfers for health, education and social programs.

Going forward, I am proud to support the second budget bill, Bill C-45, for the benefits it would provide to the constituents of Northumberland—Quinte West and to Canadians across our great country.

I am prepared to answer any questions that may be posed.

[Pierre-Luc Dusseault, NDP, Sherbrooke, QC]

Mr. Speaker, I always enjoy listening to the Conservatives talk about the budget. They often talk about their economic record, but they seem to have a selective memory when it comes to the economy. They often forget to mention that we currently have the largest deficit in the history of Canada because of the Conservative Party. We also have the largest trade deficit in the history of Canada. That is another fact that the government seems to overlook fairly often. In addition, there are 300,000 fewer manufacturing jobs than there were before the recession. The Conservatives seem to forget about all these facts in their speeches.

Can the member talk about these very real facts? Are there any solutions?

[Rick Norlock, Conservative, Northumberland—Quinte West, ON]

Mr. Speaker, it is important at this stage to remind my hon. friend that since the depths of the recession we have created 820,000 net new jobs, one of the best records in the OECD. What my friend also forgets to mention is that Forbes magazine says that Canada is one of the best countries, if not the best country in the world, in which to invest.

He also needs to realize that we are not just talking about investment. We have been doing the things that a country must do to meet the challenges of the future. I admit we do still have too many people out of work and that is why this budget actually attacks that. How does it do it? It does it by making sure that small businesses continue to receive Government of Canada support by lowering their taxes and encouraging the hiring of new employees, as I mentioned in my speech, the $1,000 tax credit for hiring. This is huge in Northumberland—Quinte West and the member needs to know that this has received approval from almost every organization that represents small businesses as well as the Northumberland Manufacturers' Association.

The member quite rightly says that there are too many people out of work. We agree with that. That is what this budget does. It encourages people to find work and encourages small businesses to hire more people.

[John McCallum, Liberal, Markham—Unionville, ON]

Mr. Speaker, I congratulate the hon. member for his speech. As with other Conservatives, he spends a lot of his time boasting about assistance for small business while, in fact, the opposite is the case.

It is true that there is a credit related to EI worth $205 million per year, but what he totally forgets to say is that the Conservatives are bringing in an increase in EI premiums as of January 1 next year worth $410 million. On a net basis, far from reducing the taxes of small businesses, Conservatives are increasing those taxes to the tune of $205 million based on higher EI premiums, which is a direct tax on jobs.

Is the member in love with higher taxes? How can he support this tax raising bill?

[Rick Norlock, Conservative, Northumberland—Quinte West, ON]

Mr. Speaker, what I am in love with are the small businesses in Canada, especially in Northumberland—Quinte West, that are telling me and this government how proud they are that we are supporting them. We have lowered their taxes. I just mentioned the $1,000 tax benefit for hiring new employees.

However, what I failed also to mention, because of time constraints in this place, is what the continued support of our CFDCs and the eastern Ontario development program have done for small businesses by taking people who want start-up money and giving them a hand up, and by helping them organize their ideas into a presentable package so that they can take it to the bank and present a business plan. This is what people value, help for small businesses and help for start-up businesses.

What the member also forgot to mention when he was talking about small businesses was the fact that under this government, under the EI program, small businesses, especially those who are single entrepreneurs, now have the benefit of EI should they become pregnant. We just cannot single out one small thing we have done and put a dollar tag on it. We have done many things and when all those dollar tags are put on, as I mentioned, it far outweighs any kind of negativity.

This government supports small businesses. We have since 2006 and we will continue to do that.

[Françoise Boivin, NDP, Gatineau, QC]

Mr. Speaker, I rise on a point of order to seek the unanimous consent of the House for the following motion: “That notwithstanding any standing order or usual practice of the House, clauses 210 to 218 related to the Judges 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 Judges Act; that Bill C-47 be deemed read a first time and be printed; that the order for second reading of said bill provide for the referral to the Standing Committee on Justice and Human Rights; 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.”

This measure, which deals with the changes to the government's implementation of the Judicial Compensation and Benefits Commission's recommendations, among other things, deserves full consideration. The government proposed that parts of the bill be referred to committee but not be amended or voted upon separately. The motion solves this problem by creating a separate bill so that this important issue can be thoroughly examined and debated.

I am convinced that, in respect for the independence of our judiciary, I will not have any problem getting the unanimous consent of the House.

[The Acting Speaker, Barry Devolin]

Does the hon. member have the unanimous consent of the House?

[Some hon. members]

Agreed.

No.

[The Acting Speaker, Barry Devolin]

There is no unanimous consent.

Resuming debate. With three minutes remaining in government orders, the hon. member for Scarborough—Rouge River.

[Rathika Sitsabaiesan, NDP, Scarborough—Rouge River, ON]

Mr. Speaker, I proudly rise today to oppose Bill C-45, a second act to implement certain provisions of the budget tabled in Parliament on March 29, 2012, and other measures.

We oppose budget 2012 and its implementation bill unless it is amended to focus on the priorities of Canadians: creating good quality jobs; protecting our environment; strengthening our health care system; protecting retirement security for all; and ensuring open and transparent government.

On March 29, the Minister of Finance presented Bill C-38, budget 2012, that recklessly cut services Canadians rely on, including old age security, health care transfers to the provinces and environmental assessment.

Despite the government's claims of job creation, it is also suggested that these cuts would lead to 19,200 job losses in the public sector.

The Parliamentary Budget Officer has estimated that the budget would cost 43,000 Canadians their jobs. Combined with the previous rounds of cuts, the PBO projects a total job loss of 102,000 jobs.

Not only did the budget gut services to Canadians, its omnibus nature was an attack on transparency and democracy. The Trojan Horse budget bill outraged Canadians from coast to coast to coast.

I personally received large numbers of emails from constituents of Scarborough—Rouge River who were angry about the undemocratic processes and the concealed method the government used to spend their tax dollars. By introducing yet another massive omnibus bill, the Conservative government continues to keep Canadians in the dark by ramming it through Parliament without allowing a transparent, open process of consultation.

By avoiding a thorough study of their second 400-plus page budget implementation bill and its implications, the Conservatives certainly have not learned their lesson. The official opposition, the New Democrats, will not let them quietly pass their new omnibus legislation. Canadians deserve better.

The massive omnibus bill makes amendments to a wide range of acts. Over 70 different pieces of legislation are being changed. It further erodes government transparency and accountability by dismantling a series of commissions and giving more power to the ministers, another recurring theme from the government.

Ironically titled the “jobs and growth act”, Bill C-45 completely lacks measures to create jobs and stimulate growth in the long term for Canadians. Actually, we are seeing more and more cuts to jobs. As I mentioned earlier, the Parliamentary Budget Officer has said that over 102,000 jobs will be lost because of this budget—

[The Acting Speaker, Barry Devolin]

The time for government orders has expired. The hon. member for Scarborough—Rouge River will have seven minutes remaining when this matter returns before the House.