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

[Carol Hughes, NDP, Algoma—Manitoulin—Kapuskasing, ON]

They think it is funny. It is shameful.

[Irene Mathyssen, NDP, London—Fanshawe, ON]

Mr. Speaker, I am really sorry that they find this so amusing. My constituents are not amused.

The Conservatives expanded drug company monopoly rights. They moved to allow direct-to-consumer advertising, which would add $6.3 billion to our drug bills, even though Canadian consumers already pay some of the world's highest prices.

While the government has pandered to the large corporations, it has failed to renew the small business job creation tax credit, first proposed by the NDP in 2011, for the hiring of people by small businesses. New Democrats know that small and medium businesses fuel communities and help those communities to thrive. We believe that continuing to build on the existing job creation tax credit for small and medium businesses would benefit Canadians.

While Bill C-31 would provide for the compensation for deductions from veterans' pay between May 29, 2012, and September 30, 2012, it is silent on the amounts deducted between 2006 and 2012. We have already seen two ministers promise action and then fail to deliver on this issue.

With Veterans Affairs Canada, the Conservatives cut $225 million out of the budget. There is no concern for modern-day veterans. There is no concern for the young men and women who went on peacekeeping missions. There is none.

At the veterans affairs committee, we heard testimony from organizations that provide vital services to our Canadian veterans and their families. Those organizations, like the last post fund, had their budgets cut in 1995 to reduce government deficits. Those cuts have never been redressed, let alone seen an indexation for inflation, the kind we have seen over 20 years.

I should point out that this is not only the Conservative government's failure. It started with the Liberals, the same Liberals who voted in the past to support Conservative omnibus budget bills.

Those bills in the past included weakening environmental assessment in Canada. Bill C-31 would do nothing to correct that. We have a responsibility to leave clean water and breathable air to future generations in Canada, and we need to start now. We have heard that dire warning over and over.

I have received overwhelming support from the constituents of London—Fanshawe and the surrounding area to return the Thames River to inclusion in the Navigable Waters Protection Act. Canadians understand the value of environmental protection to the quality of life and a healthy economy. Why do the Conservatives not get that?

I see nothing in the budget, nor Bill C-31, to address Canada's staggering infrastructure deficit. New Democrats proposed a reversal of the $5.8 billion that the Conservatives cut from local infrastructure. We should be working with the provinces. We should be working with Canadians. We should be working to preserve rail travel and ensure that cargo transport on trains is sustainable, affordable, and safe. There is nothing in this budget that speaks to any of those needs.

In conclusion, I would like to end with my opening observation. Let the Conservatives rail that New Democrats did not support this budget or previous budgets. How could we possibly do that when these budgets harm Canadian families, veterans, and seniors?

We need something much better. Canadians deserve something much better.

[Carol Hughes, NDP, Algoma—Manitoulin—Kapuskasing, ON]

Mr. Speaker, the member touched on many subjects. One of them that is near and dear to my heart, as everyone heard after question period, is the Algoma Central Railway passenger service. While other countries are moving forward at a very quick pace to make sure there is passenger service and to address climate change and infrastructure issues, the Conservative government lags behind.

I want to ask the member if she thinks that the government is actually fiscally responsible and whether it should be handling the taxes and the economy.

Let us look at the history. It wasted $50 million building things like gazebos in the riding of the President of the Treasury Board, $2 billion to host a G8 meeting that could have been held somewhere else at lower cost, $14 million on advertising in one day, and millions to buy expensive advertising during a hockey game for a job program that did not exist. As well, let us not forget the $2 million fake lake.

Maybe my colleague would like to talk about whether this is a government that should be leading Canada.

[Irene Mathyssen, NDP, London—Fanshawe, ON]

Mr. Speaker, I thank my colleague for pointing out some of the misspending. I think $14 million on ads and $50 million for fake lakes and gazebos is a little much.

I would like to also mention the $72.5 billion that the government has given away to profitable corporations in tax breaks while veterans and seniors suffer and there is no child care. It has no money for the people of this country, but it has all kinds of money for profitable corporations.

It says it is going to create jobs. Tell that to the 300,000 Canadians who are still waiting. Tell that to the people of London—Fanshawe, who have lost many good jobs in the last few years.

[Paul Calandra, Conservative, Parliamentary Secretary to the Prime Minister and for Intergovernmental Affairs]

Mr. Speaker, it is always interesting to hear the member speak as an Ontario member of Parliament. I recall when the member was a minister in the Ontario NDP government that almost bankrupted the province of Ontario, that saw a million people on welfare, that saw millions of people lose their jobs and promise after promise broken.

This is a member who just criticized the fact that we are giving Canadians $100 extra every month. She criticized that. She criticizes the fact that we have increased funding for our veterans by $5 billion. She criticizes and votes against the good work done by the Minister of International Trade, who signs new free trade deals that tremendously benefit her region of the country. An incredible investment is being made. The deal that the minister signed recently will help manufacturers in her own riding, and she will stand to vote against that as well.

On every measure that counts when it comes to job creation, protecting the environment, protecting manufacturers, or enhancing the economy, the member votes against it. Her party has a record of destroying economies.

[Irene Mathyssen, NDP, London—Fanshawe, ON]

Mr. Speaker, I am really glad that the member has mentioned some of these things, because I think he needs a history lesson.

Yes, I was in that government in Ontario between 1990 and 1995. Do members know what happened to that government? In 1989, the welfare rate was $1.89 billion. That was for people who were in desperate situations. The federal government decided that was not enough, so it changed the unemployment insurance rules, and the very next year that welfare rate was up to $6 billion.

Then the same bunch of people cut transfers for health care, training, and education. We wonder why students have horrendous debts in this country; it is because of the cuts to the very programs that were intended to maintain those people and help to make sure they had access to the economy.

He talks about free trade agreements. Free trade agreements are fine if they are fair trade agreements. What about the people who are injured by those agreements? What about the environment? What about the loss of labour rights? What about the loss of jobs because the government could not put in clauses to make sure that jobs here in Canada are protected?

Do not give me any rhetoric. I was there.

[Some hon. members]

Oh, oh!

[The Acting Speaker, Conservative, Barry Devolin]

Order. Order.

Resuming debate, the hon. parliamentary secretary to the Minister of Labour.

[Cathy McLeod, Conservative, Parliamentary Secretary to the Minister of Labour and for Western Economic Diversification]

Mr. Speaker, I am very pleased to speak to BIA no. 1 today. We all know that the budget was introduced a number of months ago now, and there are two process whereby we turn our budget into legislation. Today what we are talking about is the first very important piece of legislation.

When I spoke to the budget a number of months ago, I talked about how we had a plan that started when we first took government in 2006. It was a plan that saw us through the global recession, and we saw how the finance minister followed this plan and was leading us into some of the best positions in the G7, including the best net debt-to-GDP ratio and the best job growth rate. We are incredibly proud of the plan that we had, which saw us through a very difficult time and coming back to a balanced budget.

That speaks to the three broad themes of this budget: returning to balance, supporting jobs and growth, and supporting families and communities. I will speak to these three themes and perhaps give some small examples that represent those themes, but first I want to make a general statement.

We hear the New Democrats frequently comment about the number of pages. I am not sure if they have challenges and do not want to read those 359 pages, but it is important to recognize that legislatively it sometimes takes a lot of pages to make a little change.

For example, making MP pensions fairer for Canadians was a small change, but it took about 20 pages of legislation to actually do that. I do not think we should be judging a budget document, a plan, in terms of its number of pages.

The other point I would like to make is that I certainly believe that if the NDP, God forbid, ever had the opportunity to present a budget, given all its national plans and tax raises, it would probably fill a bookshelf with national strategy, national strategy, tax increase, tax increase. That is one piece that we need to look at.

Of course, we know that the Liberals would probably have about one page. They know that budgets balance themselves, so one page would probably be sufficient for any budget that the Liberals might decide to present.

Our government realizes that crafting a plan is a multi-year, multi-faceted process, and it requires measures that are both large and small.

First I would like to target why it is important that we return to a balanced budget.

We know that we cannot leave debt for our children and grandchildren. It would not be fair. We would not do it as a family member and we should not be doing it as a country. We also know that when we have a good fiscal position, our debt repayment is low, which means we have more money for health care, hospitals, and all the many things that Canadians feel would add value for infrastructure. When we are not paying a lot of money in debt repayment, we have additional funds to focus in those areas. We know that it gives us the ability to keep taxes low and gives us the opportunity for flexibility and stability.

When we first took government, economic times were good. We paid down $37 billion in debt. We had to provide some economic stimulus during the years, but we are on track to be back to a balanced budget by 2015-16.

Certainly if we look around the world and compare Canada with other countries, we can be incredibly proud. How do we do that? We do it in two ways. We do it on the revenue side. We do it by creating an environment where small and large businesses can thrive and survive and create that economic benefit. We do it through our aggressive trade plan and our trade agreements, such as the South Korean and the European free trade agreements, just to name a couple.

In the province of British Columbia, my cattlemen in B.C. are absolutely thrilled with the aggressive measures we have taken in terms of what is going to open up new markets for them. They have gone through an incredibly difficult time and they see huge opportunities. It was said by the cattlemen that they now have 500 million hungry customers waiting for them, so creating the environment for revenue is really important. Ensuring that the people pay their fair share of taxes by closing tax loopholes is another part of taking care of the revenue side.

The expenditure side is another important area. Again, we are looking at the expenditure side very carefully. We are making sure that the money the government spends is very thoughtful money. We are making sure that there is value for dollars, and we have undertaken a number of measures to make sure that compensation is fair.

That was a look at the return to balanced budgets and the importance of returning to balanced budgets.

Now I have just a few comments about some measures for supporting jobs and growth. I will look at one, which is a very tiny measure. We know that in British Columbia, we have a fabulous wine industry. The member for Okanagan—Coquihalla has a private member's bill to make changes to the importation of intoxicating liquor so that if people are visiting British Columbia from Ontario, they can go to one of those wineries and pick up a bottle from Quails' Gate or another winery and take it across the border. It would really open up the market. Amazingly, in Canada, the ability for interprovincial trade has been constrained for our wine industry.

In this bill we have given craft brewers and artisan distillers the same opportunities to open up their markets. I will give an example. I used to be the mayor of Pemberton. Pemberton is well known for its seed potatoes and it is known for its pristine glacier waters.

I can remember, when I was there, that for many years people would muse that someone should make vodka in Pemberton. They had potatoes and fantastic water. What a great combination.

Entrepreneurs are out there. It did not happen when I was there, but a family moved to Pemberton, and they had the same thought. They created a new business venture, Pemberton Distillery, and they make Schramm vodka. It was a small entrepreneur setting up a business. What we are doing is opening up their opportunity to sell their product.

When that kind of environment is created across the country, what we are doing is creating success for our small and medium-sized businesses. Again, it is a small measure, but it is incredibly important in terms of what the opportunities will be.

There is another area we are looking at supporting for opportunities, jobs, and growth. Last week, the Premier of British Columbia was in Ottawa. She was speaking about skilled trades shortages. She was speaking about their goal, which is coming to fruition, of having a robust LNG industry in British Columbia. She was talking about needing the manpower to fill the jobs that are going to be created.

We did identify, and I know that it is not across the country, that there are definitely skills shortages. We have a need for apprenticeship support. We have done a lot in terms of the apprenticeship program.

If we look at someone who perhaps is going back into an apprenticeship, he might have a wife and a family. We announced support in this latest budget such that registered Red Seal programs will have access to $100 million in interest-free loans. That is $4,000 per individual per session. That can make the difference for people going back, getting their Red Seal, and opening up their opportunities in terms of the new available jobs throughout British Columbia and Alberta, and of course, across the country. Again, it is important support that is going to hopefully help generate the people we need into the future.

Finally, every one of us, in our offices, have cases that touch us. I had a case of a couple who were not able to have children of their own. They had waited many years and were able to adopt a child. This child was in another country. Of course, sometimes babies do not come according to plan. The baby was born prematurely. The family had to travel to this country to spend time with their newborn. The expenses to spend that time before they were able to bring their newborn back home were extraordinary.

The $15,000 tax credit they could have to support their adoption expenses would make a phenomenal difference.

The crafting of this budget was done with input from Canadians across this country. We see many measures that we know we submitted or that our colleagues submitted. It is a plan to move Canada forward, and it is a plan to return to balanced budgets and a successful, prosperous future.

[Carol Hughes, NDP, Algoma—Manitoulin—Kapuskasing, ON]

Mr. Speaker, I greatly appreciate the opportunity to ask the member a question. I have been on committee with her before and I know that she is dedicated to trying to resolve some issues.

However, she comes from an area where there was a residential school in her riding, and since the residential school apology there are still a lot of wrongs being done when it comes to our first nations.

I met with a couple of people this morning, Ron Beaver and Roy Thunder, who came to talk about the native alcohol drug assessment program and the fact that they are not within the wage parity with others. For example, the wage for someone who works on reserve as an addictions counsellor is about $35,437, yet in the health care bargaining unit in an Ontario institution it is $47,736.

Does the member not believe that they should have wage parity, and why is the government always pushing back when it comes to providing proper funding, especially when it comes to the health care of first nations?

[Cathy McLeod, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, I am delighted to address that question. The member is perhaps not familiar with it, and I hope other provinces follow suit, but the first nations in British Columbia, in partnership with the federal government and the province, were the first to sign on to a first nations health authority. They are assuming responsibility for their services, their programs. Everyone is watching, and this will be a great opportunity in terms of creating the robust programs that meet the health care needs of our first nations communities throughout British Columbia. Hopefully, they will follow suit across Canada.

[Colin Carrie, Conservative, Parliamentary Secretary to the Minister of the Environment]

Mr. Speaker, my colleague's fantastic speech really highlights the comparison and contrast between the NDP's plan and our plan. I am wondering if my colleague could comment on this. The NDP has made, I think it is $56-billion worth of unfunded promises, and so far we know it wants a $20-billion carbon tax. However, as the member knows, we have decreased taxes across the board, whether it is the GST, from 7% to 6% to 5%, small business taxes, or personal taxes. The average family of four now pays $3,400 less federal taxes with this Conservative government compared to before.

I am wondering if the member could give us an idea about the further contrast between our government's responsible approach to returning to balanced budgets and the $56-billion worth of unfunded promises by the NDP. How does she think New Democrats are going to make up that difference?

[Cathy McLeod, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, I have looked very carefully at the NDP's plan, its plan on the carbon tax and the plan in terms of how it was going to spend that money. To be frank, it was a myriad and hodgepodge of social programs that the members were going to spend that money on.

In contrast, we believe that Canadians work very hard for their money and they need to keep that money in their pockets. It is very expensive these days in terms of day-to-day living. The more we can have that hard-earned money in the pockets of Canadians, the better off Canadians will be, and of course the better off Canada will be because they will be investing that money. They will be investing it into their families, their futures, their businesses.

[Alain Giguère, NDP, Marc-Aurèle-Fortin, QC]

Mr. Speaker, I want to point out that the hon. member's speech does not reflect the economic reality of all Canadians.

Canadians have been experiencing growing financial instability for a long time now. It is getting worse, not better. She is all sunshine and lollipops, but she needs a reality check. Every day, all Canadians are facing poverty.

They talk about cutting taxes. I am sorry, but when Canada Post doubles postage rates, that is a tax. Implementing P3 programs that people have to pay for is a tax too. Worse still, the Conservatives treat pension funds like a tax, not a savings.

What will happen when people are retired and have to live in poverty? The government will have to raise taxes to pay for the savings that people are not making now.

[Cathy McLeod, Conservative, Kamloops—Thompson—Cariboo, BC]

Mr. Speaker, I am absolutely proud of the work that our government has done for seniors. The number who are living below the poverty line, compared with when we took office, has changed dramatically. The increase to the GIS was the biggest increase in many years, and there is income splitting available to seniors.

Again, our record on seniors is very strong and we are very proud of that record.