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

[The Acting Speaker, Barry Devolin]

It being 5:30 p.m., the House will now proceed to the consideration of private members' business as listed on today's order paper. The five minutes for questions and comments for the hon. minister will take place after private members' business.

The House resumed consideration of Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, as reported (with amendment) from the committee, and of the motions in Group No. 1.

[Judy Sgro, Liberal, York West, ON]

Mr. Speaker, I am pleased to have an opportunity to speak.

I want to say to the member for Yukon, who presented the private member's bill we were just discussing on FASD, that it is great to hear us talking about things with some compassion and caring. I hope the bill gets handled quickly and gets through the process so people will have the tools necessary to help the people who very much need to be helped.

I will move on to our omnibus budget bill of 360 pages. I think many parliamentarians are still finding little gems in there that probably will give us a lot of concern as time goes by, but it is what it is. We are into the final reading now, and I want to add my comments to the record.

When I last spoke to this budget bill, I outlined that I would not be supporting the bill, but I likewise reminded the House that the Liberal caucus had offered a list of items that we really felt deserved attention from the government that would have made a much stronger budget respectful of Canadians. We wanted to be constructive, and I think the items we put forward were exactly what was needed that would have enhanced this budget bill, but unfortunately, the Conservative majority on the standing committee felt differently, and those items were voted down.

Some of the issues were about a helping hand for lower-income seniors. It does not sound too difficult, but I gather it was. They were about a helping hand for some of our students struggling with heavy tuition debt, for struggling families, and for veterans. On the Hill this week, yesterday and today, and I gather it will continue, is a group of seasoned veterans talking to all of us as we go by to talk to them, those of us who take the time to do that, about their struggles and their frustrations with how they are being treated by the government. It would have been really nice to have seen more in the budget to recognize their struggles and their need for additional attention. Like farmers and others, there is nothing in there that will make a real difference. There is some, but it is pennies compared to what the needs really are when it comes to the veterans.

We said then that the federal budget needed to focus on generating the kind of economic growth that would help struggling middle-class families. That did not happen. The government says there are all kinds of things there, but many of those will not be seen by any of the families or Canadians until some time late in 2015, remarkably just in time, probably, for the next federal election.

Despite the fact that the only personal finance element for most Canadians that is keeping pace with GDP growth is household debt, unfortunately, the Prime Minister continues to smile and say that everyone is doing just great. There are no issues out there. I would like to invite him to come down to York West, my riding in Toronto, and talk with the many people who come into my office who are, let us say, over 50, primarily. They are looking for work. There is that middle-age point where they are laid off from their factory or manufacturing jobs, and there is just no middle place for them to go to find work. Then we have the younger ones who are completing their university education. They are $30,000 or $35,000 in debt, and there is nowhere they can find a job. There is a lot of frustration out there for people, and I do not think the Prime Minister truly realizes just how serious it is.

If we all gauge how we are doing, we are doing just fine. We have a job until the next election for lots of us, and we do just fine, but we are not the average Canadian. I would suggest that there needs to be more consultation with the Canadians who are struggling, rather than keeping our heads in the Ottawa bubble.

Despite the fact that the Canadian middle class has not had a decent raise in over 30 years, the out-of-touch Prime Minister continues to delude himself in respect of his own bogus economic credentials. It may sound harsh when I say these things, but I really think that because we are doing well, the government seems to think that everyone is doing well.

This budget, as I said earlier, offers nothing for senior citizens, nothing for students, nothing to address spiralling consumer costs, nothing to help veterans make ends meet, and nothing to deal with the shrinking middle-class incomes. Sadly, the government's priorities come shining through, and middle-class families are being forced to pay the price.

The government would have us believe it has set aside money to help veterans again, but, in reality, the veterans have been attacked. There are $6 million, which we will hear about from the government, for veterans' funerals. That is a significant increase in what was there before, but the only way that people are eligible for that funeral assistance is if they are practically earning no income at all. I know most veterans are receiving a certain amount of money. If they are getting the basic amount, they do not even qualify for that money.

There are $2 million to improve the Veterans Affairs website. I hope that will help, but I am not so sure from what I hear from veterans. That $2 million would be better used in helping those struggling with PTSD, physical injuries, or resettlement issues. I would invite government members to speak to them, without letting them know that they are government members or members of Parliament. They should talk to veterans outside the chamber, listen to them as individual Canadians and to the comments they are making. Yesterday we heard the comments of the previous ombudsman. It was really alarming for us in the House to hear how strong his comments were about all of us not understanding the struggles they were having.

Again, it is not just veterans who have been left out of the Conservative brand of so-called economic prosperity. We are all familiar with the government's draconian cuts to the Building Canada fund, a fund that we know is critical for investments, infrastructure and transit for cities. They are in the newspaper every day talking about their struggles to balance budgets and still deal with the pressures of infrastructure. The other important point is not just investing in infrastructure but the job creation that comes along with it.

For many young people who are looking for work and want the opportunity to work in apprenticeship programs in the trades, investing in bridges means workers have to be hired, which again keeps the money flowing and people doing well. Under the current government, co-operation with the cities has crumbled like so many roads, and that is very disappointing.

When I first came here in the 1999 by-election, I wanted to talk about cities and was told quite clearly that cities were not the responsibility of the federal government. I kept saying how important cities were and that there should be a federal-provincial-municipal partnership in building the country. I guess I kept at it long enough that former Prime Minister Chrétien appointed me to head up a task force on what the future of our cities should be in that relationship. Two years later, I had finished the project and we started talking about cities in the House, about building a new relationship with them. When Paul Martin became prime minister, he was a big supporter of that agenda.

We can stand today and talk about funding cities and investing in infrastructure as we normally would about anything else, whereas we could not do that 15 or 16 years ago. We would have been quickly ruled out of order by the Speaker. Now we look at cities as being partners. The government has recognized that. The introduction of the gas tax was just one of the recommendations I made in the report when the Liberals were in government. The Conservative government has continued with it. I appreciate the fact that it is recognizing just how important cities are.

There is the issue of investing in infrastructure and transit. Any of us trying to go from point A to point B throughout most cities are finding ourselves stuck in traffic for an hour or an hour and a half to go a short distance, which we used to be able to do in half an hour. There are, it seems, two or three vehicles per family and they all seem to be on the road at the same time, either going to work or coming home.

We have serious problems ahead of us. I do not see enough in Bill C-31 that would help. There needs to be more investment in the areas that will help to create jobs, but I guess we will have more time to talk about that in this 360-page omnibus bill.

[Dan Albas, Conservative, Parliamentary Secretary to the President of the Treasury Board]

Mr. Speaker, I want to thank the member opposite for her contribution to the debate of Bill C-31, the budget implementation bill for the 2014 fiscal year.

There is a lot of things in her speech that I disagree with, but I would hope the member would take a question and hopefully relay an answer.

There are many things that are brought forward in a budget, socio-economic measures that are important to the country. In this, there are changes to regulations so we can harmonize with the United States. We have tariff reductions around certain parts of equipment so companies can get ahead with jobs, and hire people to work on projects.

There are measures that are widely supported, like allowing British Columbia craft brewers and artisan distillers to market their wares right across the country and to have the same market access to every province and territory.

I know the member has a long litany of things that she does not like in the bill, but there is a tremendous amount of things that will help our economy and will help those middle-class people who the Liberals continue to talk about, and I should also point out to the exclusion of all Canadians.

I would hope that we would all see that things need to be done so our country can move forward. I would ask the member to comment on the actual substance of this bill.

[Judy Sgro, Liberal, York West, ON]

Mr. Speaker, I am pleased to acknowledge that the removal of interprovincial barriers throughout the country is an important thing. We can then share the benefits throughout the country.

No one has said that there is nothing good in the budget. The problem is there is 360 pages here of all kinds of things in it. Maybe if it were put properly in a 80-page or 100-page budget, there would be a chance to appreciate some of the better things in it. There could also be more emphasis on the things that were not in it.

There is enough stuff in this bill to cover all kinds of things that have nothing to do with a budget bill. Unfortunately that is the way the government chooses to do it. The government is hiding a lot of things that should be profiled in a positive way. It is also hiding a whole lot of other things.

[Glenn Thibeault, NDP, Sudbury, ON]

Mr. Speaker, the member did bring up a lot of valid points in relation to the concerns that opposition parties have with this budget.

One of the first things is that this is the fifth time the government has brought forward an omnibus budget bill. As we just heard in the last debate between my hon. colleague and a member from the government, every once in a while the Conservatives put something good in a budget, but the problem is there are so many bad things in there that it is hard to vote in favour of it.

In looking at some of the things that the government could have done right, it could have easily put those in other pieces of legislation. We could have easily voted on them, got them to committee and then moved on. Then we could actually have a debate about creating good laws.

The Conservatives talk a lot about being tough on crime, but it has been two years since they promised to get tough on employers who broke the rules of the temporary foreign worker program.

I would like to hear my hon. colleague's comments and thoughts on the government's inaction on that file.

[Judy Sgro, Liberal, York West, ON]

Mr. Speaker, the member has explained that there are some good things in the bill that all of us would have liked to support, but there are so many other things that we disagree with and that should have been open to a thorough debate.

We want to see our companies doing well, because when the companies are doing well, they are paying taxes, hiring people, and growing and expanding. Those are the kinds of things we want to see happening.

Unfortunately, the temporary foreign worker program has doubled the amount that used to be allowed, number one. Number two is that the program is not being managed properly. Programs can be good, but if they are not well-managed, they can get out of control, which has happened with the temporary foreign worker program.

There are far too many people coming in and getting into positions with LMOs that are not thoroughly analyzed and vetted the way they should be.

[Colin Mayes, Conservative, Okanagan—Shuswap, BC]

Mr. Speaker, I am grateful for the opportunity to discuss Bill C-31 at report stage. The bill proposes to implement certain measures from economic action plan 2014.

Today's bill focuses on the drivers of growth and job creation, which are innovation, education, skills and communities. They are underpinned by our ongoing commitment to keep taxes low and returning to a balanced budget by 2015.

In an uncertain global economy, our government's top priority is creating jobs and economic growth by building on our economic action plan, a plan that has worked and served Canadians well.

Evidence of that success is all around us. Since we introduced the economic action plan to respond to the global recession, Canada has recovered more than all of the output in all of the jobs lost during the recession.

The Canadian economy has posted one of the strongest job creation records in the G7 over the recovery. With more than one million jobs created since July, 2009, most have been full-time jobs.

Canada's GDP is now 7.6% above our pre-recession peak. Not only that, but the Parliamentary Budget Officer confirms that our government has put $30 billion in tax relief back into Canadian pockets, benefiting low-middle income families the most.

The middle class has particularly benefited from a reduction in the GST, which we cut from 7% to 6% to 5%. Under our Conservative government, the average family of four will save nearly $3,400 in taxes this year.

It is clear that Canadian families are benefiting from our low-tax plan, with their net worth up over 44%. Even The New York Times says that Canada has the most affluent middle class in the world.

This economic resilience reflects the actions that our government took before the global crisis by lowering taxes, paying down debt, reducing red tape and promoting free trade and innovation. However, this is still an uncertain global economic environment, and it is crucial that we strengthen Canada's economic action plan. That is exactly what we would do with today's legislation.

First, Bill C-31 proposes to increase existing tax support for Canadians who take on the responsibility of adopting a child. As a parent, I believe there is no higher calling than raising a child, and no reward is equal. Canadians who have children deserve the government's full support, particularly when it comes to recognizing some of the additional costs borne by adoptive parents.

While all parents incur costs in raising children, there are additional expenses that adoptive parents face, including travel, adoption agency fees and legal fees. These charges can be significant, especially in the case of children who are adopted from outside of Canada. As a result, adopting a child can be a long and costly process.

While an adoption expense tax credit has existed for a while, some new and future parents were telling us that it did not cover enough of the expenses. We heard their concern. That is why our government, through economic action plan 2014, acted by proposing to enhance the tax credit to support these parents even more.

To provide further tax recognition of adoption-related expenses, Bill C-31 proposes to increase the maximum amount of the adoption expense tax credit from $11,774 to $15,000 in expenses per child for 2014. This amount will continue to be indexed for inflation for subsequent years.

My colleague from Essex did a lot of hard work on this initiative in our budget. He has adopted two children himself. As a grandfather of two boys who my oldest daughter adopted from Haiti, I wish this had been in place when she adopted our two 11-year-old grandsons. It would have been a great benefit to them, because it is a costly process.

Our Conservative government is listening to Canadians who want to have children but, unfortunately, are unable to. We are accommodating them and making it easier for them.

At the same time, our government is committed to ensuring that the tax system reflects the evolving nature of the health care system and the health care needs of Canadians. We all use the health care system, and we want it to remain strong and sustainable so that it is there for Canadians when they need it.

In fact, under our government, health care transfers are at an all-time high of over $20 billion from when we formed government, and over $32 billion this year and growing. Unlike the old Liberal government, we have not cut funding to provinces for health care. Under our funding formula, health care transfers will grow, but in a sensible and sustainable way. We will keep growing health care funding to ensure Canadian families can depend on our health care system today and in the future.

Moreover, we recognize that there are external costs, like out-of-pocket health care costs that Canadians have been paying for, such as for service animals. That is why in Bill C-31 we have proposed to expand the list of eligible expenses under the medical expense tax credit. The expanded list would include costs associated with service animals specially trained to assist individuals with severe diabetes, such as diabetes alert dogs.

Not only that, today's legislation also focuses on connecting Canadians with available jobs by helping them to acquire the skills that will get them hired or help to get them better jobs. By ensuring that federal funding responds to the hiring needs of employers and by giving them the opportunity to participate meaningfully as partners in skills training, the Canada job grant would transform skills and training in Canada. The greatest resource in any country is its people, and we recognize that. We are continuing to help people be all that they can be and to contribute to the economy of this country.

The Canadian job grant could provide up to $15,000 per person for training costs, including tuition and training materials, which includes up to $10,000 in federal contributions with employers contributing, on average, one-third of the total cost of training. After consulting extensively with employers and provinces on the design of the grant, Canadians would be able to take advantage of it by July 1 of this year. It would offer them real support toward improved employment and earning prospects.

As important as this milestone is, economic action plan went one step further by creating the Canada apprentice loan to help registered apprentices with the cost of their training. It would do so by expanding the Canada student loans program to provide apprentices registered in Red Seal trades with access to over $100 million in interest-free loans each year.

Economic action plan 2014 also introduces the flexibility and innovation in the apprenticeship technical training pilot project to expand the use of innovative approaches to apprentice technical training. With this initiative, we are continuing to work with provinces and territories to harmonize apprenticeship systems and to reduce barriers to certification in the skilled trades so that apprentices can more easily work and train where the jobs are.

In conclusion, I trust that my comments have convinced hon. members that these measures from economic action plan contained in this bill meet the government's goal of not only improving the quality of life for Canadians, but also creating jobs, growth, and long-term prosperity for all Canadians.

It also proves, in some of the measures that I have mentioned, that this bill has a heart to help those families in Canada to have children and to be all that they can be in the future. I trust that all members in this House will quickly pass this bill.

[Glenn Thibeault, NDP, Sudbury, ON]

Mr. Speaker, I want to thank my hon. colleague for his presentation. While I was close to being converted, I do not think I am there yet and unfortunately I still think that I and many of my colleagues on this side of the House will be opposing the bill. A lot of it relates to many of the things that we do not see in the bill.

On this side of the House we are seeing the elimination of the small business hiring tax credit. That helped 560,000 businesses across the country just last year and that no longer exists. We are also not seeing enough to create jobs. We have also seen this being rammed through the House. Unfortunately, as we admitted, there are some good things in the 350 pages of the bill. If we had been able to have an opportunity to pull some of those out or at least debate some of those in a little more detail, there would have been an opportunity for us to get some of those passed quickly.

Why is it that we continue to see omnibus budget bills from the government? Why do we have to see for the fifth time an omnibus budget bill with over 500 changes to clauses and legislation? Really what we could be doing is looking at a budget bill and passing a budget bill and voting on a budget bill rather than on so many other things.

[Colin Mayes, Conservative, Okanagan—Shuswap, BC]

Mr. Speaker, I think the member needs to repent and come on board, but I would have to talk a little longer. The reason there is so much in the budget is because we have budget consultations right across Canada. We listen to Canadians and we hear what they say and they say a lot. We try to incorporate as much as we can of what their priorities are in the budget.

When we talk about the employer tax credit, the fact is that the number one priority we heard from employers is that we need people trained and we need to have skills training to happen in the country. We cannot do everything. This is a budget and we have only a certain amount of money because we do want to balance the budget. We looked at the priorities we felt the money should be spent on at this time in accordance with the priorities of businesses, to have people trained. That is why there is such a huge investment in our Canada job grant.

Obviously, there could be more in the budget, but the member complained about the size of the budget. It is the size that it is because we responded to so many of the priorities that Canadians put forward to our government.

[Mark Strahl, Conservative, Parliamentary Secretary to the Minister of Aboriginal Affairs and Northern Development]

Mr. Speaker, I know that the hon. member is a key member of the B.C. Conservative caucus. One of the things that we pushed for as a group and as individuals was the search and rescue tax credit. In Chilliwack and Hope, those people provide a huge service to my community.

I wanted to get the member's views on the search and rescue volunteers in his riding of Okanagan—Shuswap. What value do they bring to his communities and what feedback has he had from them on the search and rescue tax credit?

[Colin Mayes, Conservative, Okanagan—Shuswap, BC]

Mr. Speaker, I live in the north Okanagan and it is right next door to the beautiful recreation facilities in Revelstoke. Of course there is a lot of snow machining going on there, but there is a risk of avalanche. There are people working in search and rescue who do a great job volunteering to look for people who may have been lost in the back woods. This tax credit says that we value the efforts that they make as volunteers for the community and the good of their fellow man. I think that is a good thing for government.

It is just another way of our government proving that we have a heart, to appreciate those who give of themselves to help their fellow man. It is a privilege. We did it first with the volunteer firefighters, for example. They really did appreciate it and that is what makes communities operate. They do not operate on government, they operate on community spirit. We are glad to be there to help them out with that.

[Sylvain Chicoine, NDP, Châteauguay—Saint-Constant, QC]

Mr. Speaker, I am pleased to have the opportunity to speak to Bill C-31, even in a context of limited debate, unfortunately. Obviously, the Conservatives have not changed their ways. As usual, they have introduced a massive bill, an omnibus budget implementation bill designed to make us adopt hundreds of changes before they can even be studied properly.

This bill is over 350 pages long, has nearly 500 clauses, amends 60 laws and includes measures that were never mentioned in the budget speech. To ensure that this bill is passed as quickly as possible, the government is limiting debate in the House and not giving enough time for the committees to thoroughly review it. That way, many clauses are adopted quickly. The Conservatives are doing everything in their power to avoid being accountable to the House for their budgetary measures.

True to form, the government prefers to undermine the democratic process. That is beneath the dignity of a government of a democratic country like ours. We have the facts to prove it. For example, the hon. member for North Vancouver moved a motion whereby at 11 p.m. on May 29, 2014, all clauses that had not yet been voted on would be deemed adopted and all amendments not yet voted upon would be deemed rejected.

This does not live up to Canadians' expectations. They deserve better than this government that has no respect for democratic, parliamentary institutions. It is incredible that the government is pushing the passage of bills that have not been properly studied by Parliament and the Standing Committee on Finance, as is the case here.

No one will be surprised to learn that we will not support this budget, because it places Canadians in a position where their privacy could be violated. The bill contains nothing to support SMEs. Even worse, there is nothing in this bill to help the additional 300,000 Canadians who have become unemployed since the recession to find work, or to replace the 400,000 manufacturing jobs lost under the current Prime Minister.

Small and medium-sized businesses have been hit hard by this government. Many owners of SMEs have pointed out that the bill does not renew the hiring credit that the NDP was the first to propose in 2011 and that has now disappeared, unfortunately. However, changes were proposed to the labour-sponsored venture capital corporations tax credit.

Canadians deserve better. They deserve investments, economic development and high-quality jobs for the middle class.

We would have liked to have seen measures to help Canadian businesses grow, create jobs and increase their exports in this budget implementation bill. The government should have devised a comprehensive strategy for tackling youth unemployment and underemployment. One solution would have been to create a credit to encourage businesses to hire and train young people. By cracking down on unpaid internships, we would have ensured that young people were paid for their work.

If this government really wanted to work with the provinces to create jobs, it could have established a long-term strategy to address the shortages of skilled labour in order to support workers who want to move to another part of the country to take a long- or short-term job.

It is asking far too much of this government to bring together the provinces, employers, unions and educational institutions in order to improve the existing labour market development agreements. The government obviously prefers to establish policies behind closed doors, without any consultation.

Canada is a federation and the government, in many respects, seems to have forgotten the principle of co-operative federalism.

This bill is also a slap in the face to our veterans. Instead of compensating disabled veterans for the unjust deductions from their pensions since 2006, the government plans only to offer retroactive compensation for deductions that were made after the Federal Court ruling against the government in May 2012.

That is six years of deductions that the Conservatives do not have the decency to reimburse to these cheated veterans. It is beyond comprehension.

The government managed to find $36 million to challenge the veterans' case before the courts before being set straight. It found $28 million to fund celebrations of the War of 1812. Recently, it found $103,000 to promote tweets by Veterans Affairs Canada. It also found $4 million more this year for advertising so that the government and the minister could inform veterans. Inform them about what? Just a phone number is provided and very often no one even answers. The government prefers to pat itself on the back rather than compensate our veterans properly.

Veterans obviously deserve to be compensated adequately for their sacrifices, a principle this government seems to have forgotten yet again, given the lack of measures in this budget to help veterans.

I would like to quote something that retired captain Sean Bruyea said about this bill:

The omnibus budget bill does not meet Canada's democratic standard. It allows many changes to Canada's laws to enter the back door of government policy without full participatory and democratic due process. Ramming through legislation without proper scrutiny is an insult to the dignity of all that the military has sacrificed in Canada's name and at Parliament's order.

I could not summarize the situation better than Captain Bruyea does in that quotation.

For all Montrealers, and for the people in my riding listening to us, the bill also includes provisions about the Champlain Bridge. Bill C-31 exempts the Champlain Bridge from some of the key consumer protection and safety requirements in the User Fees Act and the Bridges Act, and gives the minister in charge the power to exempt this project from all federal laws.

We might mention, for example, the requirement to consult the public, to justify setting tolls, to establish an independent body to examine complaints, to reduce fees deemed to be excessive, and to ask the Department of Public Works and Government Services to verify the completeness and the safety of the project.

This government has therefore reiterated its desire to impose tolls on the new Champlain Bridge with no consultation, dismissing out of hand the interests of Montrealers and everyone in my riding, who will have to pay for the replacement of existing infrastructure. The effect of that will be to clog other bridges; it makes no sense. This government keeps working behind closed doors to impose the tolls. More than 1,000 people have written to tell me that they are absolutely opposed to such a provision. This infrastructure is essential for the economy of the Montreal area and also for the economy of Canada as a whole. The Conservatives consider the bridge to be a piece of local infrastructure. It does not span a little stream; it spans one of the biggest and most important shipping routes in Canada. It is the busiest bridge in the country.

We in the NDP listen to our constituents. This is why we proposed four amendments in committee to prevent tolls from being imposed. Of course, those amendments were dismissed outright by the Conservative members on the committee. We will continue to fight, come what may, to stop the government from imposing tolls on the new Champlain Bridge.

Canadians deserve a budget bill that supports our businesses, which are the engine of job creation. Canadians therefore expected measures that would make their lives more affordable and that would help them save for their retirement. They expected funding for veterans' programs that reflected the sacrifices these people made for their country. Instead, the Conservatives decided to cut programs and tax credits so that they could balance the budget and hand out goodies to their target demographic just before next year's election.

Canadians deserve better than that, and we obviously do not support this bill.

[Romeo Saganash, NDP, Abitibi—Baie-James—Nunavik—Eeyou, QC]

Madam Speaker, I would like to thank my colleague for his passionate speech and commend him for the work he does for our veterans.

What I do not understand is the disdain that this government has for veterans. Just as much as I do not understand racism, I do not understand why the government is incapable, here in the House, of recognizing the contribution veterans have made, the sacrifices they have made for our country, often at the cost of their health or their lives.

I would like my colleague to elaborate on the comments he made about veterans in his speech. We know that members on the other side of the House rely heavily on rhetoric when it comes to veterans' issues. The NDP has proposed meaningful initiatives in that regard. I would like him to talk a little about that.

[Sylvain Chicoine, NDP, Châteauguay—Saint-Constant, QC]

Madam Speaker, I thank my colleague for his observations and for his excellent question about veterans. He is absolutely right: the government likes to take advantage of veterans.

The numbers vary when the government talks about veterans. I sometimes hear government members talk about an extra $5 billion since 2006, whereas others say $6 billion and some say $4 billion.

The reality is that there have been substantial amounts in the budget, an extra $5 billion or so since 2006, but there has also been about $1 billion in the budget that has not been spent to support our veterans, at a time when they have trouble obtaining the services they are entitled to. Our veterans are disadvantaged and do not receive the compensation they deserve.

This week, we made 14 recommendations on the review of the new veterans charter. In fact, I urge the minister to stop spending millions of dollars on useless ads and to use the money to properly compensate and support our veterans.