This bill was last introduced in the 41st Parliament, 1st Session, which ended in September 2013.
Jim Flaherty Conservative
This bill has received Royal Assent and is now law.
This is from the published bill.
Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it
(a) allows certain adoption-related expenses incurred before a child’s adoption file is opened to be eligible for the Adoption Expense Tax Credit;
(b) introduces an additional credit for first-time claimants of the Charitable Donations Tax Credit;
(c) makes expenses for the use of safety deposit boxes non-deductible;
(d) adjusts the Dividend Tax Credit and gross-up factor applicable in respect of dividends other than eligible dividends;
(e) allows collection action for 50% of taxes, interest and penalties in dispute in respect of a tax shelter that involves a charitable donation;
(f) extends, for one year, the Mineral Exploration Tax Credit for flow-through share investors;
(g) extends, for two years, the temporary accelerated capital cost allowance for eligible manufacturing and processing machinery and equipment;
(h) clarifies that the income tax reserve for future services is not available in respect of reclamation obligations;
(i) phases out the additional deduction available to credit unions over five years;
(j) amends rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons; and
(k) repeals the rules relating to international banking centres.
Part 1 also implements other income tax measures and tax-related measures. Most notably, it
(a) amends rules relating to caseload management of the Tax Court of Canada;
(b) streamlines the process for approving tax relief for Canadian Forces members and police officers;
(c) addresses a technical issue in relation to the temporary measure that allows certain family members to open a Registered Disability Savings Plan for an adult individual who might not be able to enter into a contract; and
(d) simplifies the determination of the Canadian-source income of non-resident pilots employed by Canadian airlines.
Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by
(a) reducing the compliance burden for employers under the GST/HST pension plan rules;
(b) providing the Minister of National Revenue the authority to withhold GST/HST refunds claimed by a business where the business has failed to provide certain GST/HST registration information;
(c) expanding the GST/HST exemption for publicly funded homemaker services to include personal care services provided to individuals who require such assistance at home;
(d) clarifying that reports, examinations and other services that are supplied for a non-health-care-related purpose do not qualify for the GST/HST exemption for basic health care services; and
(e) ending the current GST/HST point-of-sale relief for the Governor General.
Part 2 also amends the Excise Tax Act and Excise Act, 2001 to modify the rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons.
In addition, Part 2 amends the Excise Act, 2001 to ensure that the excise duty rate applicable to manufactured tobacco other than cigarettes and tobacco sticks is consistent with that applicable to other tobacco products.
Part 3 implements various measures, including by enacting and amending several Acts.
Division 1 of Part 3 amends the Customs Tariff to extend for ten years, until December 31, 2024, provisions relating to Canada’s preferential tariff treatments for developing and least-developed countries. Also, Division 1 reduces the rate of duty under tariff treatments in respect of a number of items relating to baby clothing and certain sports and athletic equipment imported into Canada on or after April 1, 2013.
Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to remove some residency requirements to provide flexibility for financial institutions to efficiently structure the committees of their boards of directors.
Division 3 of Part 3 amends the Federal-Provincial Fiscal Arrangements Act to renew the equalization and territorial formula financing programs until March 31, 2019 and to implement total transfer protection for the 2013-2014 fiscal year. That Act is also amended to clarify the time of calculation of the growth rate of the Canada Health Transfer for each fiscal year beginning after March 31, 2017.
Division 4 of Part 3 authorizes payments to be made out of the Consolidated Revenue Fund to certain entities or for certain purposes.
Division 5 of Part 3 amends the Canadian Securities Regulation Regime Transition Office Act to remove the statutory dissolution date of the Canadian Securities Regulation Regime Transition Office and to provide authority for the Governor in Council, on the Minister of Finance’s recommendation, to set another date for the dissolution of that Office.
Division 6 of Part 3 amends the Investment Canada Act to clarify how proposed investments in Canada by foreign state-owned enterprises and WTO investors will be assessed and to allow for the extension, when necessary, of timelines associated with national security reviews.
Division 7 of Part 3 amends the Canada Pension Plan to ensure that the Canada Revenue Agency can accurately identify, calculate and refund overpayments made to the Canada Pension Plan and the Quebec Pension Plan in a particular year by contributors who live outside Quebec.
Division 8 of Part 3 amends the Pension Act and the War Veterans Allowance Act to ensure that veterans’ disability benefits are no longer deducted when calculating war veterans allowance.
Division 9 of Part 3 amends the Immigration and Refugee Protection Act to authorize the revocation of temporary foreign worker permits, the revocation and suspension of opinions provided by the Department of Human Resources and Skills Development with respect to an application for a work permit and the refusal to process requests for such opinions. It authorizes fees to be paid for rights and privileges conferred by means of a work permit and exempts, from the application of the User Fees Act, those fees as well as fees for the provision of services in relation to the processing of applications for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident or in relation to requests for an opinion with respect to an application for a work permit.
It also provides that decisions made by the Refugee Protection Division under the Immigration and Refugee Protection Act in respect of claims for refugee protection that were referred to that Division during a specified period are not subject to appeal to the Refugee Appeal Division if they take effect after a certain date.
Division 10 of Part 3 amends the Citizenship Act to expand the Governor in Council’s authority to make regulations respecting fees for services provided in the administration of that Act and cases in which those fees may be waived. It also exempts, from the application of the User Fees Act, fees for services provided in the administration of the Citizenship Act.
Division 11 of Part 3 amends the Nuclear Safety and Control Act to authorize the Canadian Nuclear Safety Commission to spend for its purposes the revenue it receives from the fees it charges for licences.
Division 12 of Part 3 enacts the Department of Foreign Affairs, Trade and Development Act, sets out the powers, duties and functions of the Minister of Foreign Affairs, the Minister for International Trade and the Minister for International Development and provides for the amalgamation of the Department of Foreign Affairs and International Trade and the Canadian International Development Agency.
Division 13 of Part 3 authorizes the taking of measures with respect to the reorganization and divestiture of all or any part of Ridley Terminals Inc.
Division 14 of Part 3 amends the National Capital Act and the Department of Canadian Heritage Act to transfer certain powers, duties and functions to the Minister of Canadian Heritage from the National Capital Commission. It also makes consequential amendments to the National Holocaust Monument Act to change the Minister responsible for the construction of the monument to the Minister of Canadian Heritage from the Minister responsible for the National Capital Act.
Division 15 of Part 3 amends the Salaries Act to add ministerial positions for regional development responsibilities for northern Canada, and northern and southern Ontario. It also amends the Salaries Act to replace a reference to the Solicitor General of Canada with a reference to the Minister of Public Safety and Emergency Preparedness. It also makes an amendment to the Parliament of Canada Act to provide that the maximum number of Parliamentary Secretaries who may be appointed is equal to the number of ministers for whom salaries are provided in the Salaries Act.
Division 16 of Part 3 amends the Department of Public Works and Government Services Act to remove the requirement for the Minister of Public Works and Government Services to obtain a request from a government, body or person in Canada or elsewhere in order for the Minister to do certain things for or on their behalf. It also amends that Act to specify that the Governor in Council’s approval relating to those things may be given on a general or a specific basis.
Division 17 of Part 3 amends the Financial Administration Act to give the Governor in Council the authority to direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent. It also gives the Treasury Board the authority to require that an employee under the jurisdiction of the Secretary of the Treasury Board observe the collective bargaining between the Crown corporation and the bargaining agent. It requires that a Crown corporation that is directed to have its negotiating mandate approved obtain the Treasury Board’s approval before entering into a collective agreement. It also gives the Governor in Council the authority to direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of certain of its non-unionized employees. Finally, it makes consequential amendments to other Acts.
Division 18 of Part 3 amends the Keeping Canada’s Economy and Jobs Growing Act to provide for increases to the sums that may be paid out of the Consolidated Revenue Fund for municipal, regional and First Nations infrastructure through the Gas Tax Fund. It also provides that the sums may be paid on the requisition of the Minister of Indian Affairs and Northern Development.
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.
Jonathan Tremblay NDP Montmorency—Charlevoix—Haute-Côte-Nord, QC
Mr. Speaker, my Liberal colleague has opened the door, and I will therefore ask him the question that I put to his colleague from Ottawa—Vanier concerning employment insurance and the EI fund.
Is transferring money from the EI fund to the consolidated revenue fund in order to pay down deficits elsewhere a form of veiled tax?
Scott Simms Liberal Bonavista—Gander—Grand Falls—Windsor, NL
Mr. Speaker, would it be a veiled tax? What the member is talking about is what the Auditor General said some time ago about putting it into consolidated revenue and whether that was the right thing to do. The money did not disappear. It went into consolidated revenue.
If he is talking about an employment insurance tax on people, as opposed to keeping it in there, it becomes a premium. A tax is a tax, as my hon. colleague from the Conservatives said, whether it is a premium or whether it is through general revenue taxes, which most of the consolidated revenue comes from.
I am not quite sure where he is coming from with his question, but I would be happy to answer anything else.
I will ask him a question. If he is going to be in government the next time, will he put that $52 billion back into revenue?
Dean Del Mastro ConservativeParliamentary Secretary to the Prime Minister and to the Minister of Intergovernmental Affairs
Mr. Speaker, I listened intently to the member's comments. He spoke about a number of measures in this piece of legislation. I know he has spent some time in my riding, the electric city, Peterborough, Ontario. I also know that he has frequented his own area. I also know that he is an accomplished weatherman. I wonder if he has read the barometer on a number of the issues in the budget, such as incentives for manufacturing, the extension and indexing of the gas tax credit for municipalities and infrastructure funding. Has he read the barometer on these and found out that they are indeed popular?
Scott Simms Liberal Bonavista—Gander—Grand Falls—Windsor, NL
Mr. Speaker, I feel as if my dew point is rising.
I want to thank my hon. colleague from Peterborough. I am a huge fan of that city. It is a fantastic little place. I say little, but it is actually bigger, but it has that small town feel to it. I remember many times sitting in Haaseltons having coffee downtown. It is a great place.
What is the barometer reading for what he is talking about? It is high pressure, sunny skies; low pressure, not so sunny. It is very simple. I can see the barometer dropping as we speak.
Brad Butt Conservative Mississauga—Streetsville, ON
Mr. Speaker, it gives me great pleasure to rise in the House and speak to Bill C-60, an act to implement certain measures in the budget that was presented on March 21 by the Minister of Finance.
This bill is about continuing the important work of this government on jobs, growth and long-term prosperity. This bill would implement very important measures for all Canadians, and I know it would improve the lives of people across Canada and in my riding of Mississauga—Streetsville.
At the outset, I would like to quote some of other things the Minister of Finance told the House on March 21 when he tabled economic action plan 2013. He stated:
Canada is in an enviable position among the world's industrial economies. We have fared relatively better than most in the aftermath of the worst recession in a generation. As many of our allies and trading partners continue to struggle, we are well placed to prosper.
...by sticking to the long...view...by taking strong, decisive actions whenever it has been required. We have grown stronger, even as many have weakened.
However, he went on to say:
...it is...clear to the world that Canada has picked the right path and the right plan, a responsible plan for jobs, growth and long-term prosperity.
I am proud to be a member of a government that is committed to a solid plan for the near and long term. I am proud of a Minister of Finance and a Prime Minister who have put the economy first. However, I am also immensely proud of Canadians who continue to work hard, do their best and make Canada the greatest country in the world. There is no better way this is shown than through community service and charitable giving. It has been my honour and privilege to serve on many community agencies in the city of Mississauga with passionate volunteers for more than three decades. I see the wonderful work that each and every one of them does, and I see the tremendous generosity of people who donate to these vital organizations.
That is why I am so delighted to see that this bill would implement a new super credit for first-time donors to charitable organizations, so that we may bring in thousands of new contributors to support these important services. Charitable giving promotes philanthropy and good citizenship while helping others when they need it most.
I had the distinct pleasure to serve as a member of the board of directors of the Peel Children's Aid Society and Peel Children's Aid Foundation, and I am very pleased to see that this bill would allow certain adoption-related expenses, incurred before a child's adoption file is opened, to be now eligible for the adoption expense tax credit. Our CAS system plays a very important role in adoption, and any way we can help families with the costs of this would be greatly appreciated.
I see as well that there is good news in this bill for veterans. The bill would amend the War Veterans Allowance Act to ensure that veterans' disability benefits would no longer be deducted when calculating the war veteran allowance, and the contributions for the Last Post Fund for funeral and burial services would be doubled.
Further, this budget is very good news for our partners in the municipalities across Canada. Bill C-60 proposes to index the gas tax revenue that is sent to municipalities, which they use for important transit and transportation infrastructure that suits local needs. Our last budget made this transfer permanent, and this one would ensure that the funds would grow with inflation. This government respects our towns and cities, and works with them as true partners. I am certain that in my own city of Mississauga these important funds would help our city continue to grow and provide needed transportation infrastructure for many years to come.
As a member of the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities, I am very pleased to see that this bill proposes changes to the temporary foreign worker program, to ensure that it operates within its original mandate—to permit the use of foreign workers on a temporary basis in certain sectors where Canadians cannot fill those jobs—and to ensure ultimate accountability through a new registration and fee process. While there has been much media fanfare about the TFW program, it is still a vital system for some areas of the country and should be improved, not scrapped. Bill C-60 proposes a strengthened program with the proper checks and balances as we move forward.
There is also new support for job creators. Bill C-60 proposes changes to the mineral exploration tax credit, it would extend the temporary accelerated capital cost allowance rate for machinery and equipment, and it would modernize the general preferential tariff regime for developing countries to help Canadian companies better compete with foreign firms.
It also would provide more than $70 million in tariff relief for families purchasing sports equipment or baby clothing.
Through this budget, the Government of Canada is renewing its commitment of fiscal transfers to the provinces for equalization until March of 2019, providing them that important sense of stable funding. Bill C-60 would make a number of changes that continue Canada moving on the path of better jobs and greater prosperity. It sets an important tone of confidence and responsibility at times that are still cautious and fragile. This is not the time to propose huge new tax increases on Canadians or go on wild spending sprees. We cannot play fast and loose with Canadians' hard-earned tax dollars, and we cannot slag our trading partners and the private sector.
As we move forward, I look forward to the implementation of the new Canada job grant with the provinces and employers; I look forward to the ten-year renewal of the Canada building fund with provinces and municipalities; I look forward to the five-year renewal of the affordable housing program and the homelessness partnering strategy; I look forward to the renewal of the hiring tax credit for Canada's job creators; I look forward to new investments in innovation and technology; and I look forward to Canada's continued economic leadership at home and in the world.
It is easy for members on the other side to criticize while offering no ideas of their own, other than raising taxes and increasing spending. That is not a plan for Canada; it is a recipe for disaster.
As the Minister of Finance concluded on March 21:
Today we move this responsible plan forward, forward toward that bright future. With this plan, our government renews our commitment to Canadians, our commitment to jobs, our commitment to growth, our commitment to long-term prosperity for all Canadians.
The Speaker Andrew Scheer
It being 5:15 p.m., pursuant to an order made Thursday, May 2, 2013, it is my duty to interrupt the proceedings and put forthwith every question necessary to dispose of the second reading stage of the bill now before the House.
The question is on the amendment. Is it the pleasure of the House to adopt the amendment?
Some hon. members
Agreed.
No.
Some hon. members
Yea.
Some hon. members
Nay.
The Speaker Andrew Scheer
In my opinion the nays have it.
And five or more members having risen:
Call in the members.
(The House divided on the amendment, which was defeated on the following division:)
The Speaker Andrew Scheer
I declare the amendment defeated.
The next question is on the main motion. Is it the pleasure of the House to adopt the motion?
Some hon. members
Agreed.
No.