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.

The House resumed consideration of the motion that Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, be read the second time and referred to a committee.

Bill C-31—Notice of Time Allocation Motion

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, I would like to advise the House that an agreement could not be reached under the provisions of Standing Order 78(1) or 78(2) with respect to the second reading stage of Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures.

Under the provisions of Standing Order 78(3), I give notice that a minister of the Crown will propose at the next sitting a motion to allot a specific number of days or hours for the consideration and disposal of proceedings at the said stage of the said bill.

Economic Action Plan 2014 Act, No. 1

[Andrew Saxton, Conservative, Parliamentary Secretary to the Minister of Finance]

Mr. Speaker, I appreciate the opportunity today to lead off debate on Bill C-31, the economic action plan 2014 act, no. 1. Over the next 20 minutes, I will provide an overview of the bill's overarching objectives and will highlight some of its key initiatives.

Our government continues to focus on what matters to Canadians, and this bill would do nothing to detract from that. Bill C-31 focuses on creating jobs and economic growth while supporting families and communities.

This is our government's 10th budget since 2006. Over that period our country has been confronted by unprecedented economic challenges from beyond our borders. Canada has not only weathered the global economic storm but has exceeded expectations. Let me remind members today that with the help of Canada's economic action plan, Canada's economy has seen the best economic performance among all G7 countries and is the only G7 country to have an unwavering AAA rating, with a stable outlook from all the major credit-rating agencies: Moody's, Fitch, and Standard & Poor's. Nevertheless, in good times and bad, we have never strayed from our commitment to strengthen the economy for all Canadians and have never wavered from seeing our plan through.

Economic action plan 2014 marks the next chapter in keeping that commitment to Canadians, focusing on three key priorities: returning to budget balance, promoting jobs and economic growth, and supporting families and communities. Before I get into the details of the bill, let me begin by explaining the principles driving these priorities, starting with balancing the budget, the cornerstone of our low-tax plan.

Returning to balanced budgets and basic economic principles of debt reduction means that more tax dollars can be spent improving Canada's economic potential and growth prospects rather than on servicing debt. These long-term benefits explain why our government has not wavered from our goal and has cut the deficit by nearly two-thirds since the great recession. It is also why Canada remains in an enviable fiscal position among all G7 countries, with the lowest net debt to GDP ratio by far.

Our goal is now within sight. Including the measures announced in economic action plan 2014, we expect to realize a surplus of $6.4 billion in 2015-16, including a $3 billion annual adjustment for risk. Let me point out that we are doing all this without cutting major transfers to persons or other levels of government. At the same time as we are reining in spending, let me emphasize that transfers for Canadian priorities like education and health care will continue to increase.

Although balancing the budget is the cornerstone of our prosperity plan, our government also believes that it is vital that we create the conditions for businesses to grow.

The government's focus on improving tax competitiveness for business is part of a policy framework that targets growth, which has allowed Canada to have the lowest corporate taxes in the G7.

That is not all. Canada is an increasingly dynamic place for investment and corporate growth. In the most recent Bloomberg rating of the most attractive countries for business, Canada jumped to second place, topped only by Hong Kong.

Our government recognizes that our greatest asset is also what will keep us a leader in the global economy, our people. This is why we continue to invest in training to help workers get the skills they need to succeed and to connect more Canadians with available jobs. To better align training with labour market needs, the Canada job grant will launch this year, ensuring that employers have input into skills-training decisions. We are also working with provinces and territories to renew the $500 million per year labour market agreements. Our government will also renegotiate the $1.95 billion per year labour market development agreements to better reorient training toward labour market demand. This, along with our commitment of $222 million annually, matched by the provinces and territories over the next four years through a new generation of labour market agreements for persons with disabilities, will strengthen Canada's job market and will get Canadians working.

Now I would like to return to the specific measures in today's legislation.

First of all, economic action plan 2014 act, no.1, focuses on our commitment to families and announces improved support for Canadian families who adopt a child.

All parents must pay for their children's education, but adoptive parents have additional expenses, including agency fees and legal costs. These costs can be significant, especially in the case of children adopted outside Canada, and can include travel and accommodation expenses and the cost of translating documents.

With respect to taxation, in order to better recognize adoption expenses, primarily agency fees and legal costs, economic action plan 2014 will increase the maximum amount of the adoption expense tax credit, which had already been increased in economic action plan 2013, to $15,000 in 2014. This amount will be indexed to inflation in subsequent years.

Our government will also ensure that the tax system takes into account the changing nature of the health care system and Canadians' needs.

We are also proposing amendments to the Excise Tax Act to improve the application of the GST-HST in the health care sector. Specifically, today's legislation proposes three changes to expand tax relief under the GST-HST for certain health-related services and medical and assistive devices to reflect the evolving nature of the health care system.

The first change would expand the current GST-HST exemption for training designed to help individuals cope with a disorder or disability. It would now also exempt services for designing training, such as developing a training plan.

The second change would exempt the professional services of acupuncturists and naturopathic doctors from GST-HST.

The third change would add to the list of GST-HST-free medical and assistive devices eyewear designed to electronically enhance the vision of individuals who are vision impaired when it is supplied on the order of a physician or other specified health professional.

Today's legislation also recognizes the important role played by research and rescue volunteers in their communities. They protect people while often risking their own safety. Bill C-31 proposes a 15% non-refundable search and rescue volunteer tax credit on an amount of $3,000 for ground, air, and marine search and rescue volunteers who perform at least 200 hours of eligible service in the year, starting in 2014.

Our government is very proud to publicly recognize the outstanding commitment of these volunteers and the difference they make in their communities, communities like my riding of North Vancouver.

North Shore Rescue is a daily example of the sacrifice these brave men and women commit to every day. It is why I know that measures like this will go a long way in supporting these selfless volunteers across Canada.

As everyone can see, we are protecting the health and well-being of Canadians. Promoting a clean, safe environment is also one of our government's priorities.

For example, since 2006, the government has taken significant action to protect our natural areas, including taking steps to add more than 160,000 km² to the Canadian national parks and marine conservation areas system—an increase of more than 58%—and securing almost 4,000 km² of ecologically sensitive private lands.

Economic action plan 2014 includes measures to protect Canada's rich natural heritage by investing in national parks, conserving recreational fisheries, expanding recreational trails, supporting family-oriented conservation and expanding tax support for clean energy generation.

Today's legislative measure will encourage additional donations of ecologically sensitive lands to conservation charities by doubling to 10 years, for income tax purposes, the carry-forward period.

This is in response to a recommendation by the House of Commons Standing Committee on Finance in its February 2013 report entitled “Tax Incentives for Charitable Giving in Canada”.

As all hon. members can see, through Canada's economic action plan 2014 we are keeping taxes low, putting consumers first, protecting Canadians' health and safety, and strengthening communities from coast to coast to coast.

Bill C-31 expands on the government's consumer-focused measures to improve the bottom line for Canadian families and to ensure that they are getting value for their hard-earned dollars.

Since 2006, our government has taken significant action to support and protect Canadian consumers. We have reduced taxes and tariffs; ensured marketplace fairness; promoted competition in industries such as financial services, telecommunications, and air services; and improved products and food safety.

Through the consumers first agenda measures contained in economic action plan 2014, our government is going even further. One key focus of our government has been encouraging competition and lower prices in the telecommunications market. Today's legislation proposes new measures to do this by capping wholesale domestic wireless roaming rates to prevent wireless providers from charging other companies that may be their competitors more than they charge their own customers for mobile voice data and text services.

Our government will also bring forward future legislation to provide telecommunications regulators with the power to impose administrative monetary penalties on companies that violate rules such as the Wireless Code, further enhancing competition in the telecommunications market.

The list goes on. I could speak well beyond my allotted time on the benefits of today's legislation. Let me very quickly list some of the other positive measures in Bill C-31:

Creating the Canada apprentice loan, a new initiative that would help apprentices registered in Red Seal trades by providing access to over $100 million in interest-free loans each year;

Eliminating tariffs on mobile offshore drilling units used in offshore oil and gas exploration to improve the global competitiveness of Canadian energy projects;

Investing $11 million over two years and $3.5 million per year ongoing to strengthen the labour market opinion process, ensuring that Canadians are given the first chance at available jobs;

Strengthening Canada's anti-money laundering and anti-terrorist financing regime and adding measures to fight tax evasion, ensuring that all Canadians pay their fair share;

Cutting red tape on more than 50,000 employers by reducing the maximum number of required payments on account for source deductions;

Reducing costs and red tape for all Canadian businesses by harmonizing Canada's trademark framework with international norms; and

Providing $165 million over two years on a cash basis to advance the construction of a new bridge for the St. Lawrence.

In my presentation today, I have merely provided an overview of the many ways in which economic action plan 2014 will benefit Canadians.

Let us look at the facts: Canada has recovered all of the jobs lost during the recession and then some. Over one million more Canadians are employed now than were employed at the end of the recession in 2009. Nearly 90% of those jobs are full-time jobs. Canada's job growth has dramatically outpaced that of the other G7 countries.

Again, we are on track to balance the budget in 2015-16, as promised, but this has not deterred us from making Canada one of the best places to do business or from providing tax relief for all Canadians. We have cut taxes in every way government collects them and have removed more than one million low-income Canadians from the tax rolls. I will remind my colleagues that a Canadian family of four saves nearly $3,400 in 2014.

While the NDP and Liberals keep demanding reckless spending, our government will stay the course with fiscal prudence.

When the Liberal leader suggests questionable economic policy and claims that budgets balance themselves, our government will stay the course to balance the budget. When the opposition calls for higher taxes and taking more money from hard-working Canadians, our government will stay the course with our low-tax plan. Quite simply, it is our government that has had to make the tough decisions and stick to our priorities, the priorities of all Canadians. For that reason, we have remained steadfast in our commitment to strengthen the economy for all Canadians.

To sum up, in an uncertain world, Canada's economic action plan is working. It is creating jobs, keeping the economy growing and returning to balanced budgets. By staying the course and sticking to our proven track record and economic action plan, Canada remains on track for a great future. I therefore strongly encourage all members of the House to read the legislation and give it the support that it deserves.

[Joe Oliver, Conservative, Minister of Finance]

moved that Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, be read the second time and referred to a committee.

[Peter Van Loan, Conservative, York—Simcoe, ON]

moved for leave to introduce Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures.

(Motions deemed adopted, bill read the first time and printed)