Bill C-31 (Historical)

Economic Action Plan 2014 Act, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures

Part 1 implements income tax measures and related measures proposed in the February 11, 2014 budget. Most notably, it
(a) increases the maximum amount of eligible expenses for the adoption expense tax credit;
(b) expands the list of expenses eligible for the medical expense tax credit to include the cost of the design of individualized therapy plans and costs associated with service animals for people with severe diabetes;
(c) introduces the search and rescue volunteers tax credit;
(d) extends, for one year, the mineral exploration tax credit for flow-through share investors;
(e) expands the circumstances in which members of underfunded pension plans can benefit from unreduced pension-to-RRSP transfer limits;
(f) eliminates the need for individuals to apply for the GST/HST credit and allows the Minister of National Revenue to automatically determine if an individual is eligible to receive the credit;
(g) extends to 10 years the carry-forward period with respect to certain donations of ecologically sensitive land;
(h) removes, for certified cultural property acquired as part of a gifting arrangement that is a tax shelter, the exemption from the rule that deems the value of a gift to be no greater than its cost to the donor;
(i) allows the Minister of National Revenue to refuse to register, or revoke the registration of, a charity or Canadian amateur athletic association that accepts a donation from a state supporter of terrorism;
(j) reduces, for certain small and medium-sized employers, the frequency of remittances for source deductions;
(k) improves the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada; and
(l) requires a listing of outstanding tax measures to be tabled in Parliament.
Part 1 also implements other selected income tax measures. Most notably, it
(a) introduces transitional rules relating to the labour-sponsored venture capital corporations tax credit;
(b) requires certain financial intermediaries to report to the Canada Revenue Agency international electronic funds transfers of $10,000 or more;
(c) makes amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency;
(d) permits the disclosure of taxpayer information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(e) provides that the Business Development Bank of Canada and BDC Capital Inc. are not financial institutions for the purposes of the Income Tax Act’s mark-to-market rules.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the February 11, 2014 budget by
(a) expanding the GST/HST exemption for training that is specially designed to assist individuals with a disorder or disability to include the service of designing such training;
(b) expanding the GST/HST exemption for services rendered to individuals by certain health care practitioners to include professional services rendered by acupuncturists and naturopathic doctors;
(c) adding eyewear specially designed to treat or correct a defect of vision by electronic means to the list of GST/HST zero-rated medical and assistive devices;
(d) extending to newly created members of a group the election that allows members of a closely-related group to not account for GST/HST on certain supplies between them, introducing joint and several (or solidary) liability for the parties to that election for any GST/HST liability on those supplies and adding a requirement to file that election with the Canada Revenue Agency;
(e) giving the Minister of National Revenue the discretionary authority to register a person for GST/HST purposes if the person fails to comply with the requirement to apply for registration, even after having been notified by the Canada Revenue Agency of that requirement; and
(f) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada.
Part 2 also implements other GST/HST measures by
(a) providing a GST/HST exemption for supplies of hospital parking for patients and visitors, clarifying that the GST/HST exemption for supplies of a property, when all or substantially all of the supplies of the property by a charity are made for free, does not apply to paid parking and clarifying that paid parking provided by charities that are set up or used by municipalities, universities, public colleges, schools and hospitals to operate their parking facilities does not qualify for the special GST/HST exemption for parking supplied by charities;
(b) clarifying that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of the GST/HST;
(c) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency;
(d) permitting the disclosure of confidential GST/HST information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(e) clarifying that a person cannot claim input tax credits in respect of an amount of GST/HST that has already been recovered by the person from a supplier.
Part 3 implements excise measures proposed in the February 11, 2014 budget by
(a) adjusting the domestic rate of excise duty on tobacco products to account for inflation and eliminating the preferential excise duty treatment of tobacco products available through duty free markets;
(b) ensuring that excise tax returns are filed accurately through the addition of a new administrative monetary penalty and an amended criminal offence for the making of false statements or omissions, consistent with similar provisions in the GST/HST portion of the Excise Tax Act; and
(c) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada.
Part 3 also implements other excise measures by
(a) permitting the disclosure of confidential information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(b) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency.
In addition, Part 3 amends the Air Travellers Security Charge Act, the Excise Act, 2001 and the Excise Tax Act to clarify that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of those Acts.
Part 4 amends the Customs Tariff. In particular, it
(a) reduces the Most-Favoured-Nation rates of duty and, if applicable, rates of duty under the other tariff treatments on tariff items related to mobile offshore drilling units used in oil and gas exploration and development that are imported on or after May 5, 2014;
(b) removes the exemption provided by tariff item 9809.00.00 and makes consequential amendments to tariff item 9833.00.00 to apply the same tariff rules to the Governor General that are applied to other public office holders; and
(c) clarifies the tariff classification of certain imported food products, effective November 29, 2013.
Part 5 enacts the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act and amends the Income Tax Act to introduce consequential information reporting requirements.
Part 6 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 6 provides for payments to compensate for deductions in certain benefits and allowances that are payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act, the War Veterans Allowance Act and the Civilian War-related Benefits Act.
Division 2 of Part 6 amends the Bank of Canada Act and the Canada Deposit Insurance Corporation Act to authorize the Bank of Canada to provide banking and custodial services to the Canada Deposit Insurance Corporation.
Division 3 of Part 6 amends the Hazardous Products Act to better regulate the sale and importation of hazardous products intended for use, handling or storage in a work place in Canada in accordance with the Regulatory Cooperation Council Joint Action Plan initiative for work place chemicals. In particular, the amendments implement the Globally Harmonized System of Classification and Labelling of Chemicals with respect to, among other things, labelling and safety data sheet requirements. It also provides for enhanced powers related to administration and enforcement. Finally, it makes amendments to the Canada Labour Code and the Hazardous Materials Information Review Act.
Division 4 of Part 6 amends the Importation of Intoxicating Liquors Act to authorize individuals to transport beer and spirits from one province to another for their personal consumption.
Division 5 of Part 6 amends the Judges Act to increase the number of judges of the Superior Court of Quebec and the Court of Queen’s Bench of Alberta.
Division 6 of Part 6 amends the Members of Parliament Retiring Allowances Act to prohibit parliamentarians from contributing to their pension and accruing pensionable service as a result of a suspension.
Division 7 of Part 6 amends the National Defence Act to recognize the historic names of the Royal Canadian Navy, the Canadian Army and the Royal Canadian Air Force while preserving the integration and the unification achieved under the Canadian Forces Reorganization Act and to provide that the designations of rank and the circumstances of their use are prescribed in regulations made by the Governor in Council.
Division 8 of Part 6 amends the Customs Act to extend to 90 days the time for making a request for a review of a seizure, ascertained forfeiture or penalty assessment and to provide that requests for a review and third-party claims can be made directly to the Minister of Public Safety and Emergency Preparedness.
Division 9 of Part 6 amends the Atlantic Canada Opportunities Agency Act to provide for the dissolution of the Atlantic Canada Opportunities Board and to repeal the requirement for the President of the Atlantic Canada Opportunities Agency to submit a comprehensive report every five years on the Agency’s activities and on the impact those activities have had on regional disparity.
Division 10 of Part 6 dissolves the Enterprise Cape Breton Corporation and authorizes, among other things, the transfer of its assets and obligations, as well as those of its subsidiaries, to either the Atlantic Canada Opportunities Agency or Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services. It also provides that the employees of the Corporation and its subsidiaries are deemed to have been appointed under the Public Service Employment Act and includes provisions related to their terms and conditions of employment. Furthermore, it amends the Atlantic Canada Opportunities Agency Act to, among other things, confer on the Atlantic Canada Opportunities Agency the authority that is necessary for the administration, management, control and disposal of the assets and obligations transferred to the Agency. It also makes consequential amendments to other Acts and repeals the Enterprise Cape Breton Corporation Act.
Division 11 of Part 6 provides for the transfer of responsibility for the administration of the programs known as the “Online Works of Reference” and the “Virtual Museum of Canada” from the Minister of Canadian Heritage to the Canadian Museum of History.
Division 12 of Part 6 amends the Nordion and Theratronics Divestiture Authorization Act to remove certain restrictions on the acquisition of voting shares of Nordion.
Division 13 of Part 6 amends the Bank Act to add regulation-making powers respecting a bank’s activities in relation to derivatives and benchmarks.
Division 14 of Part 6 amends the Insurance Companies Act to broaden the Governor in Council’s authority to make regulations respecting the conversion of a mutual company into a company with common shares.
Division 15 of Part 6 amends the Motor Vehicle Safety Act to support the objectives of the Regulatory Cooperation Council to enhance the alignment of Canadian and U.S. regulations while protecting Canadians. It introduces measures to accelerate and streamline the regulatory process, reduce the administrative burden for manufacturers and importers and improve safety for Canadians through revised oversight procedures and enhanced availability of vehicle safety information.
The amendments to the Railway Safety Act and the Transportation of Dangerous Goods Act, 1992 modernize the legislation by aligning it with the Cabinet Directive on Regulatory Management.
This Division also amends the Safe Food for Canadians Act to authorize the Governor in Council to make regulations respecting activities related to specified fresh fruits and vegetables, including requiring a person who engages in certain activities to be a member of a specified entity or organization. It also repeals the Board of Arbitration.
Division 16 of Part 6 amends the Telecommunications Act to set a maximum amount that a Canadian carrier can charge to another Canadian carrier for certain roaming services.
Division 17 of Part 6 amends the Canada Labour Code to allow employees to interrupt their compassionate care leave or leave related to their child’s critical illness, death or disappearance in order to take leave because of sickness or a work-related illness or injury. It also amends the Employment Insurance Act to facilitate access to sickness benefits for claimants who are in receipt of compassionate care benefits or benefits for parents of critically ill children.
Division 18 of Part 6 amends the Canadian Food Inspection Agency Act to provide that fees fixed under that Act for the use of a facility provided by the Canadian Food Inspection Agency under the Safe Food for Canadians Act as well as fees fixed for services, products and rights and privileges provided by the Agency under that Act are exempt from the application of the User Fees Act.
Division 19 of Part 6 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things, enhance the client identification, record keeping and registration requirements for financial institutions and intermediaries, refer to online casinos, and extend the application of the Act to persons and entities that deal in virtual currencies and foreign money services businesses. Furthermore, it makes modifications in regards to the information that the Financial Transactions and Reports Analysis Centre of Canada may receive, collect or disclose, and expands the circumstances in which the Centre or the Canada Border Services Agency can disclose information received or collected under the Act. It also updates the review and appeal provisions related to cross-border currency reporting and brings Part 1.1 of the Act into force.
Division 20 of Part 6 amends the Immigration and Refugee Protection Act and the Economic Action Plan 2013 Act, No. 2 to, among other things,
(a) require certain applications to be made electronically;
(b) provide for the making of regulations regarding the establishment of a system of administrative monetary penalties for the contravention of conditions applicable to employers hiring foreign workers;
(c) provide for the termination of certain applications for permanent residence in respect of which a decision as to whether the selection criteria are met is not made before February 11, 2014; and
(d) clarify and strengthen requirements related to the expression of interest regime.
Division 21 of Part 6 amends the Public Service Labour Relations Act to clarify that an adjudicator may grant systemic remedies when it has been determined that the employer has engaged in a discriminatory practice.
It also clarifies the transitional provisions in respect of essential services that were enacted by the Economic Action Plan 2013 Act, No. 2.
Division 22 of Part 6 amends the Softwood Lumber Products Export Charge Act, 2006 to clarify how payments to provinces under section 99 of that Act are to be determined.
Division 23 of Part 6 amends the Budget Implementation Act, 2009 so that the aggregate amount of payments to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime may be fixed through an appropriation Act.
Division 24 of Part 6 amends the Protection of Residential Mortgage or Hypothecary Insurance Act and the National Housing Act to provide that certain criteria established in a regulation may apply to an existing insured mortgage or hypothecary loan.
Division 25 of Part 6 amends the Trade-marks Act to, among other things, make that Act consistent with the Singapore Treaty on the Law of Trademarks and add the authority to make regulations for carrying into effect the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. The amendments include the simplification of the requirements for obtaining a filing date in relation to an application for the registration of a trade-mark, the elimination of the requirement to declare use of a trade-mark before registration, the reduction of the term of registration of a trade-mark from 15 to 10 years, and the adoption of the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks.
Division 26 of Part 6 amends the Trade-marks Act to repeal the power to appoint the Registrar of Trade-marks and to provide that the Registrar is the person appointed as Commissioner of Patents under subsection 4(1) of the Patent Act.
Division 27 of Part 6 amends the Old Age Security Act to prevent the payment of Old Age Security income-tested benefits for the entire period of a sponsorship undertaking by removing the current 10-year cap.
Division 28 of Part 6 enacts the New Bridge for the St. Lawrence Act, respecting the construction and operation of a new bridge in Montreal to replace the Champlain Bridge and the Nuns’ Island Bridge.
Division 29 of Part 6 enacts the Administrative Tribunals Support Service of Canada Act, which establishes the Administrative Tribunals Support Service of Canada (ATSSC) as a portion of the federal public administration. The ATSSC becomes the sole provider of resources and staff for 11 administrative tribunals and provides facilities and support services to those tribunals, including registry, administrative, research and analysis services. The Division also makes consequential amendments to the Acts establishing those tribunals and to other Acts related to those tribunals.
Division 30 of Part 6 enacts the Apprentice Loans Act, which provides for financial assistance for apprentices to help with the cost of their training. Under that Act, apprentices registered in eligible trades will be eligible for loans that will be interest-free until their training ends.

Economic Action Plan 2014 Act, No. 1

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

Mr. Speaker, I listened with interest to my colleague's speech. I too am very dismayed that the bill is being rushed through. After only 25 minutes of debate, the government gave notice to shortchange us on the amount of time we could debate it.

I notice that the budget does not include very much, if anything, on housing. Housing is a critical need in the city of Toronto, in my riding, and in many places across the country.

The Liberals cut federal housing support in the 90s. It was only after Jack Layton convinced Paul Martin to not give corporate Canada a big bonus that we got a little housing money put into the budget in 2005. However, this government has really not done anything for housing. Would the member like to comment?

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, housing has always been of high interest to me. There is so much more we could be doing to deal with housing programs, housing co-ops, lease programs, and home renovations. People, especially within the middle class, do not have the resources to do a lot of the types of changes that are necessary. Some of those renovations are critical. We are talking about water pipes, electrical work, roof repairs, and so forth. There are wonderful opportunities. If only the government would take an interest in that whole area, we could be doing so much more.

The member made reference to the Liberal administration. I was a provincial critic for housing at a time when I was begging the provincial NDP to provide more for infill housing and renovation programs. They too fell short.

If we looked at the history of governments, we would see that the Liberal Party takes a back seat to no other party in terms of providing adequate housing. The reason we have literally hundreds of thousands of housing units across the country is in good part because it was Liberal administrations that provided the seed money to make that happen.

[Lynne Yelich, Conservative, Minister of State (Foreign Affairs and Consular)]

Mr. Speaker, the section on creating jobs and opportunities, on page 208, talks about how the government played a key role in addressing the recent economic downturn with housing-related measures in the action plan of 2009. I was parliamentary secretary for human resources at the time, so I know that the $2 billion to create new housing and to renovate existing social housing resulted in more than 16,500 social housing and first nation housing projects across Canada.

Through the $2 billion for the municipal infrastructure lending program, CMHC provided 272 low-cost loans to municipalities for house-related infrastructure projects in towns and cities across the country. Our homelessness partnering strategy for housing first, announced in 2013, was renewed.

I just wanted the member to know that if he read page 208, he would see that we have addressed housing.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I am glad the member made reference to that. I would ask her to reflect on the issue of infrastructure when thinking of numbers presented in the budget, because it is a very deceptive budget. Let me use infrastructure as an example. On the one hand, the government says that it is doing such a wonderful job with a huge investment in infrastructure. When one reads the budget, what has the government actually done with infrastructure? It has decreased it. If we look at how much money we have spent on infrastructure last year compared to this year, there is a decrease of 80% plus. That is a cut. No matter what one calls it, a cut is a cut. That is what the government has done.

When the government says that it is doing a wonderful job in certain areas, I would remind people that they need to look at it year over year, such as with infrastructure. When the government says that it has actually increased infrastructure funding, it is not true, when we look at it from budget year to budget year. There is an actual cut.

[Sean Casey, Liberal, Charlottetown, PE]

Mr. Speaker, I am thankful for the opportunity to speak to this budget implementation bill.

The government has introduced this bill in order to implement the provisions contained in the budget that was delivered just over a month ago in the House of Commons. The budget was the ninth budget from the former minister of finance, the hon. member for Whitby—Oshawa. I would like to take this opportunity to wish the minister well in his future endeavours, and to thank him for his service to Canada and his home province of Ontario, where he served for many years in the provincial legislature. The former minister has earned a great deal of respect on both sides of the aisle, including mine. That does not mean that I agree with everything that has occurred since 2006; actually, it is quite the opposite.

There has been much that has transpired since 2006 that has negatively impacted the Atlantic region of the country, my province of Prince Edward Island, and indeed my home city of Charlottetown, a city that is coined “the birthplace of Confederation”. It is a constituency for which I am immensely proud and honoured to serve.

Canada is an enormous country. Sometimes it is worth remembering just how large it is. It is home to a proud people from diverse backgrounds. We are a country of languages, culture, and geography, but we are bound together by a common citizenship. We have a duty to strengthen the bonds of that shared citizenship, if for no other reason than to enhance our sense of unity. I believe that the Canadian government has a critical role to play in this regard.

When I think of citizenship, I think of rights. I think of the Charter of Rights and Freedoms, the diversity of our languages, our culture, the anthem, and, yes, hockey. For those reasons and many others, we have managed to maintain, in difficult times and in good times, the sense of Canadian pride. I am further reminded of this as a member of the House of Commons, where I see individuals from across the country, from all parties, all cultural and ethnic backgrounds, attempting to do their best for Canada.

When I think of citizenship, I think of shared responsibility. A budget, any budget, whether it is a family budget or a federal budget, is constructed on the basis of one's means, the amount of income one has, and the obligations we all have that require certain expenditures. A federal budget provides insight into the values of the government of the day. It certainly provides insight into its priorities. It gives insight into whether or not it seeks to strengthen the spine of our citizenship. Do we craft a budget to leave out the vulnerable, to pit one region against another, to pit one Canadian against another, or do we seek to strengthen the spine of our citizenship?

The Canadian government is the only government with the obligation to act in the interests of all Canadians and, in the case of the budget, to allocate its collective resources in a way that signals we are all equal and we are all to be treated fairly, knowing that every region and province has particular needs. I am sorry to say that much of what the current government has done since 2006 has hurt people. It has hurt good people in my community and province. Much of what it has done has loosened the bonds of unity and shared citizenship. Allow me to give a few examples of what I mean by that.

I believe it is the role of the Canadian government to provide services that are equal and accessible to all Canadians, regardless of where they reside. That, to me, is fundamental. I reject the notion that the role of government is to get out of the way, that there is no role in levelling the playing fields of opportunity. This idea has seeped into our national discourse over the last eight years.

I reject the notion that we are merely taxpayers and not citizens, implying that the only voices that matter are from those whom the Conservatives call taxpayers. We are more than taxpayers; we are Canadians. There is a large number of fellow Canadians who do not pay income tax simply because they do not make enough money to pay taxes. For example, there are seniors who have spent their whole life contributing to Canada and who now, perhaps in the twilight of their years, do not pay taxes because of their low income. Are they any less Canadian?

Are the poor to be left out of the national conversation simply because they do not fit the definition of the so-called taxpayer? Is that really the central component of our citizenship? Our shared citizenship is much more meaningful than this myopic view. Unlike the members of the current government, I do not want a government that always gets out of the way; I want a government that makes a difference for all Canadians, not just those who are successful in life or who have means.

We have a serious issue in Canada as it relates to the incomes of most Canadians, and the widening gap between those who are doing well and those who are living paycheque to paycheque or worse. We do not knock success. We do not knock the people who work hard and have done well in life. Nor should we knock those who have not had the same opportunities in life, who struggle in poverty, sometimes generational poverty. We should not knock those people, then, who look to government to give them a hand up, not a handout, but a hand up. It is a message that we are all in this together and that when a large swath of our fellow citizens find themselves in a vast and wealthy country with little opportunity or hope, we have a duty to intervene, to help create opportunity.

I am reminded of the great work of community-minded people across the country, and in my hometown, who day in and day out help and advocate for more opportunities for those who are less fortunate. For over two decades, and I include my own party in this regard, we have failed to adopt a real national anti-poverty strategy. Despite the best efforts of the previous government, we did not do enough. We should have a comprehensive anti-poverty strategy, but we will not under the current government, for no other reason than that with the wave of an imperial hand, the Prime Minister of Canada has declared that caring for the poor is a provincial responsibility. It is so myopic and so unwilling to take leadership to make a difference for those in need.

The Conservative government has all but abandoned its role in health care in Canada. In doing so, the Conservatives have abdicated the Canadian government's historic role and responsibility to ensure equal and universal access to health care. That is what I mean by shared citizenship, the programs and the values that drive them and that strengthen our shared citizenship.

Then there is the matter of unemployment insurance, a program that has been decimated by the current government. In the case of my home province, the recent changes that make it harder to qualify have hurt families, caused hardship and worry. In far too many cases, they have left too many Canadians feeling left out, rejected, or, worse, made to feel like the members of the government think they are lazy or cheaters. Is this the type of shared citizenship that Canadians want or expect from their Canadian government? Is this what Canadians deserve?

What about the matter of infrastructure support and nation building? We embrace today, with a sense of reverence and sentimentality, the notion of nation building as reflected in the railroad, a railroad that linked Canadians from coast to coast to coast. When it was not possible to link islands like Prince Edward Island on land, we were linked by ferry. Or, in the case of another significant investment in infrastructure, we are reminded of the Trans-Canada Highway, again, a big and ambitious endeavour that links Canadians. These great projects helped build, literally and figuratively, this country and provide in part that sense of shared citizenship. The current government has cut its build Canada infrastructure fund by 87%. It is astonishing to think that the Conservatives would allow these cuts to occur and then cynically open the spigot for an election campaign.

On Prince Edward Island, we expect that the Canada jobs grant will be exactly like per capita funding for health care, exactly like the civil service cutbacks. The provinces that have less will be penalized and the richer ones will benefit. This has started to play out. We feel kicked to the curb, again. Never in the history of this country have we had such a narrow view of the role of the Canadian government. In the Conservative view, people are on their own. If they succeed, “Great. You're welcome”; if they do not, well that is their fault.

We can do better and we must do better. This budget is an abject disappointment for the people of Prince Edward Island and Charlottetown.

[Lynne Yelich, Conservative, Minister of State (Foreign Affairs and Consular)]

Mr. Speaker, I thought it was very kind of the member to acknowledge the best finance minister, probably in the world, that Canada has ever had. I believe it is very honourable that he would mention how because of that finance minister we have one of the best places in the world to do business. We have a stable economy and low taxes. In fact, the overall tax rate on new business investment is the lowest in the G7. We have the soundest banking system, the best net debt to GDP ratio in the G7, and are one of the few countries in the world with the highest credit rating possible.

The member fell short when he spoke about the best finance minister. What he said about infrastructure is false. The finance minister and the Prime Minister made it law that the gas tax is shared; it had never been shared before. It also goes with inflation. I would like the member to please acknowledge that.

[Sean Casey, Liberal, Charlottetown, PE]

Mr. Speaker, I will start by saying that I was badly misquoted. I certainly did indicate that the finance minister is to be commended for his service to the citizens of Canada, but his record, unfortunately, is extremely disappointing. I pointed that out in the speech.

In terms of regional disparity and income inequality in this country, those two problems continue to plague us and are particularly prevalent in my part of the country. While the former Minister of Finance is to be commended for his service to Canada and the fact that he has won respect across the aisle, there have been a lot of people left behind, and they certainly include the constituents in my region.

[Denis Blanchette, NDP, Louis-Hébert, QC]

Mr. Speaker, after only 25 minutes of debate, the government imposed a gag order on one of the most important bills of the year. There was only 25 minutes of debate.

I would like to thank the hon. member for pointing out a few things that I feel are important, including the fact that the budget does nothing to address poverty.

I would argue that nothing is being done for public transit either, and that includes rail transit. I would like to hear my colleague's comments on that.

[Sean Casey, Liberal, Charlottetown, PE]

Mr. Speaker, it is somewhat difficult for me to provide any insight on that issue since there are no rail lines in Prince Edward Island anymore. They were abandoned about 40 years ago. It is true that we need a national transit plan, and it is true that our infrastructure is too old. This country has an infrastructure deficit. It is true. Unfortunately, railways are now a part of P.E.I.'s history.

[John Weston, Conservative, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Mr. Speaker, I will be sharing my time with the chief government whip.

I rose this morning, before rising here, thinking about how grateful I am to be in this wonderful institution in this amazing country of ours, how grateful I am just to be standing here, and what an honour it is to represent the people of West Vancouver—Sunshine Coast—Sea to Sky Country and to be with colleagues who champion the interests of Canadians day by day.

It is also my honour to express support for a bill that keeps Canada on track. I am speaking of economic action plan 2014, tabled by our Minister of Finance.

Our government has charted a course for this nation that has led us through uncharted waters, namely the fragility of the global market. However, despite this uncertainty, there is no doubt that we have emerged triumphant, as our nation's economy continues to thrive.

This is not a coincidence. Our government has, since 2006, relentlessly pursued job creation and economic growth with the full intention of creating a stable, sustainable, and prosperous Canada.

In my remarks today I will focus on four aspects of budget 2014, which illustrate this focus and commitment. I will be drawing direct ties to the people of my constituency who brought their interests to me and to this Parliament through me.

Canada's economic success manifests a vision set forth by our Prime Minister. We cannot witness the transition from a multi-billion dollar deficit to a predicted multi-billion dollar surplus next year without first acknowledging the efforts of this Conservative government.

With the elimination of our deficit, Canadians can anticipate lower taxes, a higher standard of living, greater opportunities for job creation, and a significantly smaller financial burden on our children and grandchildren.

Canada has already leapt from number six to number two in Bloomberg's annual ranking of the most attractive countries for doing business in the world, just behind Hong Kong. A reduced deficit will continue to attract investment and signal our nation's stability on the global stage.

What I see in front of us is a budget that reflects the priorities of our citizens. I know for a fact that this budget addresses four key areas that interest my constituents and other Canadians: the environment, the economy, health and fitness, and search and rescue. I am equally confident that it will reflect the concerns of Canadians from coast to coast.

We have seen a growing number of Canadians voice their concerns regarding our environment. Today I am proud to tell these Canadians that their government has listened. It is my long-held belief that the economy and the environment are inherently entwined. In fact, in my speech to this House last year, entitled “The environment is the economy”, I relayed the concerns of The Future of Howe Sound Society and other constituents that we must embrace the two in tandem.

Economic action plan 2014 follows the lead of innovative Canadians who continually find ways to stimulate the economy while protecting our natural resources. The economy and the environment are not at war, so the advancement of one should not prejudice the other. This is evident in B.C., where a great number of people, including constituents of mine like CaroleAnn Leishman, have expressed their concerns over proposed pipeline projects, despite their potential economic rewards.

This budget will fund the National Energy Board to review pipeline projects so that Canada's economic pursuits can be reconciled with the protection of its natural resources. Our government will not commit to specific energy transportation projects, but will sustain dialogue with the aim of reconciling economic potential with environmental restraint.

As our Minister of Natural Resources recently declared:

No project will be approved unless it is safe for Canadians and safe for the environment.

Energy exports will continue to grow and create many great jobs for Canadians, but the government remains committed to ensuring safe and responsible resource development.

Economic action plan 2014 will also invest in environmental sustainability by protecting Canada's recreational fisheries, so brilliantly championed by organizations in my riding such as the Sea to Sky Fisheries Roundtable, the West Vancouver Streamkeepers, the Squamish Streamkeepers Society, and the Squamish River Watershed Society.

Last year, the recreational fisheries conservation partnerships program received $10 million, and this year the government is renewing its commitment to environmental sustainability, another demonstration of our government's ability to balance both economic and environmental goals.

The recreational fisheries conservation partnerships program commenced last year at the urging of organizations like the ones I mentioned and people around the country who care about the recreational fishery.

I congratulate the member for Dauphin—Swan River—Marquette for his championing of this program. This is a strong encouragement to show our government has listened to and acknowledged the voices of people who are passionate about salmon and other fisheries in B.C. and throughout the country.

Increasing financial support for another great organization, the Pacific Salmon Foundation, responds effectively to advocacy by fellow Conservative B.C. members. I am proud to have championed the PSP cause along with them. It is another great aspect of budget 2014.

With our government's devotion to environmental sustainability in mind, Canadians can anticipate more economic progress without great cost to the environment. My constituents in Powell River and the Sunshine Coast and the mayors who have been so powerful in advocating for new jobs, like Wayne Rowe in Gibsons, John Henderson in Sechelt, and Dave Formosa in Powell River, can look forward to adding more jobs in their areas as Canada's economy continues to strengthen.

More than one million net new jobs have been created since the recession. When compared with other G7 nations, Canada's economic performance is among the best, leading the pack in job growth.

In this budget, the government has re-emphasized its desire to find employment for every Canadian and reduce job vacancies.

Internationally, I commend our government for securing free trade agreements with other countries. When our government came into power, Canada had three established FTAs. This number has now grown to 44, including the recent Canada-Korea trade agreement—to which the Speaker has contributed—our nation's first official trade agreement in Asia.

Under our government's leadership, Canada will continue to bolster its economy by trading with other nations in a way that is mutually beneficial.

Within our borders, our government also commits to the future employment of our youth, through its youth employment strategy. This program aims to provide young Canadians with real-life work experience that aligns with the evolving realities of the job market. We need to ensure that young Canadians can access employment in high-demand fields, like science, technology, engineering, mathematics, and trades. The government has recognized this need and proposed a $40-million investment to support 3,000 full-time internships, particularly for small and medium-sized enterprises. Allowing our youth to gain work experience is a worthy investment and a proactive step toward reducing future unemployment and strengthening our economy.

I am also excited to see how our government has recognized health and fitness as a priority in its 2014 economic action plan, a priority I have championed, to reflect the emphasis on this area shown by my constituents in the Olympic riding.

I applaud the government's initiative to increase the rate of excise duty on tobacco products as a viable method of increasing federal tax revenue. This measure illustrates our government's desire for fiscal responsibility and, more important, for a healthy Canadian population.

This budget also addresses prescription drug abuse, another concern shared by my many Canadians, including West Vancouver police chief Pete Lepine, who has worked closely with me to bring about a national prescription drug drop-off day, which will occur this year on May 10.

The new economic action plan proposes to invest $44.9 million, over five years, to expand the focus of the national anti-drug strategy, so we can also address this emerging health and safety concern. This investment would serve a diverse Canadian population, by enhancing education on the safe use, storage, and disposal of prescription drugs, among other things.

Having watched our Olympians and Paralympians demonstrate the ultimate in health and fitness in Sochi, I am delighted to see our government's continued desire to support Canadian athletes of all levels. Sport promotes leadership. It plays a vital role in our culture, both as an expression of our national identity and as a means of inspiring more Canadians to become active and healthy. This budget would maintain our government's record level of investment for athletes without leaving anyone behind.

While our Olympians are supported through initiatives like own the podium, our government supports Paralympians, amateurs, and Special Olympics athletes, as well.

The last provision upon which I would like to touch is the search and rescue tax credit. This commemorates Tim Jones, the amazing revered volunteer who led the North Shore rescue team for 26 years and who participated in over 1,600 rescue operations. The search and rescue tax credit would recognize the important role played by volunteers who put themselves at risk for the sole purpose of serving their communities.

In conclusion, I see Canada's 2014 economic action plan as another step in the right direction.

Today, I have highlighted four of the many aspects of budget 2014 that are particularly relevant, not only to my constituency but to the whole country: environmental sustainability, economic prosperity, health and fitness, and the recognition of our nation's search and rescue volunteers.

The return to a balanced budget is the fulfillment of a long-term goal. The proposals I have mentioned are examples of our government's commitment to Canadians. It is a good time to be a Canadian. This budget would help ensure good health for our people, our environment, and our economy.

[Murray Rankin, NDP, Victoria, BC]

Mr. Speaker, I listened with interest to the speech read by my hon. colleague opposite.

My question for the member, through you, Mr. Speaker, is what are his views on the appropriateness of the government introducing a motion to limit the debate after 25 minutes on another monster omnibus budget bill, a bill that is over 350 pages, with almost 500 clauses that would amend dozens of bills, some of which have nothing to do with the budget?

I would ask, through you, Mr. Speaker, to hear his views on the appropriateness of that in a democratic parliamentary system.

[John Weston, Conservative, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Mr. Speaker, I would like to thank the hon. member for his question.

Where I would focus in terms of the democratic aspect of the budget is how it links the aspirations of Canadians from coast to coast, how individual Canadians and agencies have seen their aspirations realized in this budget.

We have seen, for instance, health and fitness, something that is a concern for all Canadians. We have seen specific things that were voiced by Canadians from coast to coast; we have seen the fulfillment in the budget. The $44.9 million for prescription drug abuse is something that was put on the table by individual Canadians in round tables here in Ottawa and in my constituency. My colleague, who is also from British Columbia, will know that it is the search and rescue volunteers who enable people to enjoy the great outdoors of British Columbia.

These are the kinds of things; Canadians rejoice to see their parliamentarians take their needs, put them into policy, take the policies, put them into law, and implement that law through the budget.

[Mark Warawa, Conservative, Langley, BC]

Mr. Speaker, as my colleague knows, under a former Liberal government, health and social transfer payments were dramatically cut to the point where it really affected youth training and post-secondary education. I am very proud that this government is focusing on jobs and connecting and helping to train our youth through universities and also through trade schools and the Red Seal program. The government has created more than one million net new jobs since the depth of the recession.

Yesterday, we heard there were more than 42,000 new jobs last month; so we are on track. Things are fragile, but we are on track.

What does the hon. member think about focusing on youth and helping them through the creation of the Canada apprenticeship loan to help our youths who are going to post-secondary and trade schools? What does he think about that?

[John Weston, Conservative, West Vancouver—Sunshine Coast—Sea to Sky Country, BC]

Mr. Speaker, we have seen time and again how the government has supported youth—for instance, at Vancouver Island University, the Powell River campus in the riding I represent. The $40 million investment in this budget will support 3,000 full-time internships for small and medium-size enterprises.

This is a government that walks the talk. We talk about the amazing youth. For instance, some youth in my riding have created HEY Day, Helping Every Youth Day, which is an opportunity every year for youth to come together, and they bring in the top volunteer organizations from around Canada and showcase them to inspire other youth.

There are the MP book awards, something I had the honour to initiate in my riding, which challenge our young people to show their writing skills. These are young people, the leaders of tomorrow, who produce essays that address things like the economy.

From the budget through what our parliamentarians are doing, I see that we revere our youth. We know they are the leaders of tomorrow. We are behind them, and this budget supports them.

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

Mr. Speaker, I am very interested in the notion of apprenticeships. We have been pushing very hard in Toronto, in my riding in particular, for apprenticeships as a result of infrastructure building that is going on—some of it federally supported, but most of it provincially supported—and the province is not being very helpful.

I was encouraged in 2013 when Mr. Flaherty suggested that future federal infrastructure spending would actually require apprenticeships. Nothing happened in the 2013 budget implementation bills 1 and 2, and nothing is in this budget implementation bill.

I wonder if the member would be able to tell me why the government makes promises in budgets but does not follow through.