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

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, I would like to thank my colleague opposite for his speech.

I would like to mention that Bill C-31 is massive. The Conservatives have once again introduced an omnibus bill. What is more, the Conservatives are once again muzzling the other members and refusing to let them talk. The Conservatives have imposed closure. Unfortunately, not all members will have an opportunity to speak to this bill, which contains so many things that it is impossible to cover them all in a 10-minute speech.

I would like my colleague opposite to tell us whether they will introduce any more of these omnibus bills amending legislation that has nothing to do with the budget. Why are the Conservatives systematically refusing to discuss bills and stifling debate in the House?

[Ed Komarnicki, Conservative, Souris—Moose Mountain, SK]

Mr. Speaker, I have been in the House for the better part of today, and I have not seen anyone muzzled or kept from speaking.

Members have been able to speak on any aspect of the budget that they want to. In fact, many of the comments have little to do with what is in the budget.

As for saying that it is a gigantic bill, of course, anything that is affected by way of spending money or providing a service is obviously the type of activity that would be implemented in the budget. This one is no different from ones in the past. It is certainly appropriate to deal with matters that affect the economy and that affect the budget and the spending of taxpayers' dollars in a comprehensive tax implementation bill. That is how it gets done.

There is much debate in the budget itself, which sets out the parameters of what would be done. There was debate on that, as well. This is one of two budget implementation bills, and there is freedom to speak on this also.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, when the member says that this is the way it is done, I think it is important that we recognize that this is not the way it has been done traditionally.

It is only since we have had the Reform-Conservative majority government that we have seen such massive budget implementation bills. That is an important point that I think needs to be recognized.

My question to the member is in regard to the median average household income. There we have seen a hundred dollar annual increase going to the middle class. The middle class are the people we should be truly caring about inside this House, and we have seen a hundred dollar increase. If we take the 20% at the other end of that spectrum, it is actually a decrease of about $500.

My question to the member is very simple. Why does he believe that this Conservative government has failed so badly in terms of addressing the issues of the middle class in Canada today?

[Ed Komarnicki, Conservative, Souris—Moose Mountain, SK]

Mr. Speaker, I am not sure how the member is defining the middle class.

I can say that an average family of four is saving at least $3,200 in income taxes. Not only are they saving dollars in income tax and putting more money in their pocket, but we have provided a whole range of services with respect to skills training for youth, for older people, and for those transitioning to jobs, into the millions of dollars.

We have helped students by ensuring that they have the ability to get a student loan, that they can qualify for student loans with higher incomes. We have said that while students are going to school, they can continue to work.

In fact, when we start adding up all the things we have done, we have actually enhanced the position of taxpayers exponentially compared to when we took over from the previous Liberal government in the last number of years.

[Marjolaine Boutin-Sweet, NDP, Hochelaga, QC]

Mr. Speaker, I have had the opportunity to work with my colleague on the Standing Committee on Human Resources, Skills and Social Development and the Status of Persons with Disabilities.

At the time, he was the committee chair. I imagine that he must remember that we studied the apprenticeship programs and we recommended that the government include apprenticeship programs in federal infrastructure projects. Unfortunately, that is not in the budget.

I would like to ask him whether he is disappointed by this omission in the building Canada plan that is outlined in the budget.

[Ed Komarnicki, Conservative, Souris—Moose Mountain, SK]

Mr. Speaker, we have maybe not done the specific thing that the member speaks of, but we have done a number of things for apprentices. We had the apprenticeship incentive grant, the completion incentive grant, the tradesperson tools deduction, and the apprenticeship job creation tax grant. We have taken a number of initiatives in the trades and a number of initiatives for apprentices.

Can more be done? I am sure there is more that can be done, but we have had significant improvements in that area, and I know apprentices have really appreciated that.

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, I am pleased to rise in the House today to speak out against the budget implementation bill, Bill C-31.

I am against this bill and I am going to try to state the reasons why as quickly as possible in the 10 minutes that I have to speak. Various measures in this bill affect the people of Laval and, today, I am speaking on their behalf.

First, I would like to talk about debt. My colleagues would be very surprised to know how many people write to me every month to share their concerns about our debt. Many people are concerned about the way their money is being spent at the municipal, provincial and federal levels. People know how to count. They expect politicians to spend the money that is available to the different levels of government wisely, and I understand that.

The federal debt went from $582.2 billion in 2011-12 to $627.4 billion in 2013-14 and, according to projections, it will reach $634 billion in 2014-15. What is more, there is no reason to believe that the Conservative government will achieve the surpluses it expects given how much the deficit has grown over the past few years.

I therefore believe that the members on the other side of the House should take the debt issue a bit more seriously and deal with it head-on. According to our numbers and forecasts, this is a very serious situation. Our national debt has increased significantly.

Furthermore, I am still extremely disappointed in the Conservatives' lack of commitment to community organizations and particularly the lack of funding given to these organizations across the country. I cannot mention them all because it would take me much longer than 10 minutes. I could spend a whole day listing them.

As an aside, I would like to talk about the chronic lack of funding for amateur sport. As a result of decisions made regarding the building Canada fund, the federal government was going to help fund an arena for amateur sport in Laval, but at the last minute it decided to back out of the project. We never found out exactly why. That is just one example.

In fact, other amateur sports organizations get very little funding. I am thinking, for example, of Josée Lepage, executive director of the Club de gymnastique Laval Excellence, which continues to work miracles with very few resources. The government is not there to help finance the work needed to maintain the organization's facilities, which costs $35,000. That does not even include the operating budget, which is practically non-existent.

There is another element that affects both the people of Laval and Canadians in all of our ridings. I am talking about funding for cadet corps, which help young people immensely. The young people I met in Alfred—Pellan are involved in community organizations and do volunteer work. For example, they help out at spaghetti suppers and are always there to lend a hand.

In addition, they successfully find ways to raise money for other community organizations, by packing groceries and so on. The people who work in cadet corps are very dedicated, and that includes not only the youth who often become civilian instructors, but also all the officers and civilian instructors.

Because of the current lack of funding for cadet corps services, some people basically use their salary to help pay for activities. I am thinking about Major Felix Macia, from the 2567 Dunkerque cadet corps in Laval, who uses his meagre officer's salary to pay for his cadets' activities.

This budget should have done more to address the challenges facing youth organizations. People can work miracles with very little.

The riding of Alfred-Pellan is an urban but highly agricultural riding on the island of Laval; its economy is largely based on many small and medium-sized businesses. They are a key part of the economy of the eastern part of Laval.

I was very disappointed to see the lack of action for small businesses in this budget and to realize that we will have to wait for the next budget, in the coming year, before small-business owners will see their tax rate drop. They asked for this relief years ago. Ottawa has already granted that privilege to big businesses but refused to do the same for small businesses. Under the Conservative government, the tax rate for big business dropped from 22% to 15% in order to kick-start investment. The government seems to be willing to show some flexibility with small businesses, but we need to wait for the next budget, during an election year, for that to happen. They are simply insulting people who own small and medium-sized businesses.

Where I come from, we are proud of our small and medium businesses. One that comes to mind is the Dolce Pane bakery in Saint-François, which makes cakes with dulce de leche. Just thinking about it makes my mouth water. Another is Ongles Royal at the Centre Duvernay, where amazing, incredibly gentle and polite women work every day. Another is Démen-Ciel, a restaurant in Saint-Vincent-de-Paul, where an absolutely charming couple, executive chef Éric Côté and pastry chef-host Sophie Lapointe, devote themselves to serving local products every day. Au Féminin in Vimont is a clothing boutique run by Chantal Côté and her team that sells only clothes made in Quebec. These are extremely dedicated people who have small businesses with five, 10 or 20 employees. If the government wants to help the economy, it has to help our small and medium businesses.

I also wanted to talk about youth unemployment. Even though 1.3 million Canadians are unemployed, this budget contains not a single significant measure to tackle that problem. In January 2014 in Laval, the unemployment rate was 5.7%. In Quebec, it was 7.5%. This problem hits younger Canadians hardest; their unemployment rate is 2.4 times higher. Statistics Canada's comprehensive study of youth unemployment dynamics found that, in 2012, the unemployment rate among youth aged 15 to 24 was 14.3%, while it was just 6% among adults aged 25 to 54 and those over 55.

I am thinking about the young people in Saint-François who are going through a very difficult time and who are even more isolated than the other young people in Laval. They are having a hard time finding work. The young people in Auteuil and Vimont are also struggling to find work even though they are highly educated. Youth employment has never recovered since the 2008 recession. What is more, young people are twice as likely as adults to be laid off . Young workers with low seniority are at greater risk of being laid off by their employer. The sectors that are most affected are construction, manufacturing, retail sales, and hospitality and food services. This budget proposes far too little for young, unemployed Canadians across the country.

I would like to close by talking about arts and culture. In Alfred-Pellan, arts and culture are important to the community. Just look at all the agencies that work in arts and culture in Laval, such as Choeur Chanterelle du Collège Laval, La Chorale le 400, Corporation Rose-Art, Société littéraire de Laval, St-Vincent de Paul Art Gallery, Maison des arts de Laval, Galerie du Ruisseau, le Pépin d'Art, and the list goes on.

As far as culture is concerned, the budget earmarks $105 million in ongoing funding for a number of cultural funds such as the Canada arts presentation fund, the Canada book fund, and the Canada music fund. It should be noted that in all three cases, the allocated funding is not as high as the actual expenditures for those programs for 2012-13.

For its part, the Canada media fund is to end in 2014-15. There is nothing in the budget for now, which is causing some uncertainty and concern among culture stakeholders.

I just want to mention very quickly that the Mayor of Laval, Marc Demers, laments the federal government's disengagement when it comes to social housing. I totally agree with him because there are no measures for social housing. I hope to be able to address this point during questions and comments.

Again, I must say that I am opposed to this omnibus bill. The NDP will keep fighting for a fairer, greener, and more prosperous Canada.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I too believe that housing is a critically important issue, no matter where one lives in Canada. For example, our current housing stock needs to be renovated. I made reference to the impact of consecutive Conservative budgets on the middle class and people not necessarily being able to afford essential home repairs, for example. The idea of housing co-ops, life leases for people aged 55 plus, infill housing in older communities across Canada, non-profit housing, and making sure that all Canadians have sound housing, which is one of the basic essentials, are all critically important in Canada.The budget falls short in addressing those many issues.

The member indicated that she would like to comment more on housing. Perhaps she could provide her other thoughts.

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, I think that the lack of social housing measures is extremely important in terms of the budget and what the federal government can do. Budget 2014 does not offer anything tangible to help with housing. It does not have any objectives, timetables or specific commitments to develop a long-term social housing plan.

I am relying on what Mayor Demers said, but the Federation of Canadian Municipalities has also sounded the alarm for the Conservative government.

Funding for social housing will drop by about $1.5 billion over the next five years, as federal investments start to expire. That is in addition to the lack of a long-term plan and lack of leadership on the part of the Conservative government.

[Wayne Marston, NDP, Hamilton East—Stoney Creek, ON]

Mr. Speaker, we have heard of shortfalls in social housing and of infrastructure that has been delayed for decades, particularly in Quebec. We have been seeing the news reports of the problems in infrastructure there. We can take it back to the government's obsession with corporate tax cuts. It took $30 billion out of our country's annual budget in its first couple of years in government. Over the last four to five years, if we had had that revenue and had it going forward, social housing would be something we could address.

The question I have is about the relationship between the municipalities, the provincial governments and the federal government. It seems to me to be toxic. When they try to come together on various issues, it does not seem to be working. What is the member's experience, relative to opinions in her area, with regard to how the federal government does not work properly with other levels of government?

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, I thank my colleague for his question. He is getting at the crux of the problem when he talks about the toxic relationships—which is an interesting word to use—or the lack of relationship between municipalities in Quebec and the federal government. This is quite evident here; the issue of social housing and the Conservative government's lack of commitment is only one of many examples.

As I mentioned earlier in my speech, the government made promises to Laval about building a large arena to serve a number of community and sports organizations in the city. The people had been waiting for that for years. The federal government promised to invest with the building Canada fund and to pay for its share of the project. Unfortunately, the Conservatives abandoned the idea. That is unbelievable and it is just one example.

As my colleague mentioned, there are infrastructure problems all across the country. Montreal has a glaring infrastructure problem, in both the inner areas and outlying suburbs. A few years ago, the de la Concorde overpass unfortunately collapsed onto highway 19 in Alfred-Pellan, killing about 10 people. Another overpass collapsed in Laval, the Boulevard du Souvenir overpass, which is a little further west in Laval. We have serious problems and investments are needed. We need the Conservative government to sit down and talk with the Federation of Canadian Municipalities to come up with solutions to this problem.

[Laurie Hawn, Conservative, Edmonton Centre, AB]

Mr. Speaker, it is a pleasure to rise today to address the House on Bill C-31, the budget implementation act for budget 2014.

Life is a people business, and nowhere is that a truer maxim than in politics. A number of years ago, I decided to stand for election for reasons that most of us did, and that was to make the country a little bit better for everyone.

The last five years have been challenging for our country, even though we have weathered the recent economic storms relatively well since 2008.

Much has been made of the fact that budget 2014 puts the federal budget on a clear path to balance next year, and we in the government are very pleased and proud of that fact. However, I would like to highlight some other measures that Bill C-31 implements.

This budget implementation legislation makes improvements to the lives and economic well-being of Canadians from coast to coast. That, after all, is why we are here. We might disagree with each other on how to improve the lives of Canadians, but we all want to make things better, regardless of where we sit.

For my part, I know that budget 2014 and the measures in it would make a difference in the lives of Canadians, and particularly in the lives of my constituents. I would like to highlight some of these measures in Bill C-31 that would help our families and communities.

We all know that we face an aging population situation and that with aging comes health-related challenges. Budget 2014 expands health-related tax relief under the HST/GST and the income tax system to reflect the health care needs of Canadians. We are committed to ensuring that the tax system is representative of the changing nature of the health care system and the health care needs of Canadians.

In economic action plan 2014, the list of eligible expenses under the medical expense tax credit would now include costs associated with service animals specially trained to assist individuals with severe diabetes. These are diabetes alert dogs.

Additionally, budget 2014 would provide further tax recognition of costs associated with specially designed medical therapies and training. These costs would be addressed by expanding the current HST/GST exemption for training that is specially designed to aid those Canadians coping with a disorder or a disability. Budget 2014 would now exempt services for designing these particular training plans. The amounts paid for the design of an individualized therapy plan would also be considered an eligible expense for income tax purposes under the medical expense tax credit.

The services of acupuncturists and naturopathic doctors would also be exempted from the GST/HST.

Furthermore, eyewear specially designed to electronically enhance the vision of individuals with vision impairment that was supplied on the order of a physician or other specified health professional would also be added to the list of GST/HST-free medical and assistive devices.

These changes to the medical expense tax credit would apply to expenses incurred after 2013. While these measures are not large or expansive, they are recognition by our government that the expenses of Canadians are changing, and the tax system needs to change with them.

Another measure for budget 2014 I would like to highlight is the increase in the maximum allowed for the adoption expense tax credit to help make adoption more affordable for Canadians.

There are many Canadians out there who would make phenomenal parents, but for whatever reason, they are not able to have children. Equally, there are many children out there who are put up for adoption and need loving families, parents, and safe homes to go to, since for whatever reason, their biological parents are simply not able to take care of them properly.

I believe that no one would argue with me that we want all Canadian children to be in safe, loving homes with parents who care for them and their well-being. For some Canadians, adoption is the only road to parenthood. As such, I believe that we should help Canadians adopt children, and that is what budget 2014 does.

The adoption process however, can be costly for potential parents. Currently the adoption tax expense credit provides a tax credit of up to a maximum of $11,774 in expenses per child for 2014. To increase tax recognition of adoption-related expenses for things such as adoption agency fees and legal fees, budget 2014 would increase the maximum amount of the credit to $15,000. This change would apply to adoptions finalized after 2013. Normal indexation would apply to the new maximum amount for taxation years after 2014. By increasing the adoption expense tax credit to $15,000, we would be providing further tax relief for Canadian parents who want to adopt and would be recognizing the unique costs that arise from adopting a child.

Budget 2014 would also help parents in another critical area. It would enhance access to sickness benefits for claimants who receive parents of critically ill children and compassionate care benefits. Sometimes, when Canadians get sick, they might be unable to care for family members who are seriously ill or injured.

Our government is committed to ensuring fairness in employment insurance programs, to make sure they continue helping Canadians when they need it most. Budget 2014 would build on previous enhancements to the EI sickness benefits for parental benefit claimants, and would commit $2.4 million over two years and $1.2 million ongoing per year to enhance access to sickness benefits. This would be for claimants who receive parents of critically ill children and compassionate care benefits. These enhancements would allow claimants who are temporarily away from work to take care of a critically ill or injured child or gravely ill family member at significant risk of death to temporarily suspend their claims in order to access sickness benefits should they themselves fall sick or become injured. This is good, common sense change and speaks to the compassion of Canadians for one another.

Last, I would like to speak to another measure from budget 2014 that demonstrates the care Canadians have for one another. Speaking from personal experience, I know that Canadians have a great volunteer spirit, and that spirit is very evident in the great city of Edmonton, which I have the honour to represent in this House. I have been privileged to live in many areas of Canada, and I have never seen a city with the volunteer spirit that Edmontonians demonstrate every day and that results in Edmonton staging many large international events with spectacular results.

Canadians volunteer for many great causes, and the one that many people volunteer for is search and rescue. These Canadians volunteer in this role on the ground, in the air, and on the water.

In budget 2011, our government introduced the volunteer firefighters tax credit to recognize the important role that volunteer firefighters play in many Canadian communities. Search and rescue volunteers are another group of quiet heroes in Canada. They put themselves at risk to serve their communities by volunteering for ground, air, and marine search and rescue groups. They do this in support of the Canadian Coast Guard, police, and other agencies. These volunteers are a very important part of the emergency response system, and they provide a source of well-organized, well-trained, and well-equipped volunteers in the event of a natural disaster or large-scale emergency.

To honour these quiet heroes, budget 2014 announced a 15% non-refundable search and rescue volunteers tax credit on an amount of $3,000 for ground, air, and marine search and rescue volunteers. This credit would be available to search and rescue volunteers who perform at least 200 hours of combined eligible search and rescue services and volunteer firefighting services in a given year. They would be able to choose between the volunteer firefighters tax credit and the new tax credit. Those search and rescue volunteers who currently receive honoraria in respect to their duties as emergency service volunteers would also be able to choose between the new tax credit and the existing tax exemption of up to $1,000 for honoraria. This measure would apply for the 2014 tax year and subsequent years, and it is an excellent way to honour the heroes of our local communities.

All these measures I have mentioned would help Canadians and their families. They would make life a bit easier and a bit less expensive, help Canadians become parents, and honour our local heroes. These measures reflect the values of Canadians: compassion, caring for others and those in need, and volunteerism, to name a few. These are values that should be reflected in our federal budgets, and budget 2014 does exactly that. It reflects truly Canadian values.

It has been an honour to address the House on such an important piece of legislation as the budget implementation bill. I look forward to answering questions from my colleagues on both sides of the House, and I truly look forward to casting my vote in favour of Bill C-31.

[Rosane Doré Lefebvre, NDP, Alfred-Pellan, QC]

Mr. Speaker, I thank my hon. colleague for his speech.

This bill contains dozens and hundreds of pages on various pieces of legislation. Does my colleague not find it incredible that so many laws will be affected by a budget implementation bill, laws that have absolutely nothing to do with implementing the budget? The Conservatives have already done the same thing over the past few years. Once again, they have introduced the same kind of budget implementation bill.

As a parliamentarian, does he not think that muzzling other MPs and limiting the time for debate constitutes an attack on democracy?

[Laurie Hawn, Conservative, Edmonton Centre, AB]

Mr. Speaker, what I find unbelievable is that some members, not necessarily this member, have difficulty grasping that budgets and government responsibilities are extremely complex and wide-ranging.

With respect to muzzling, we have been here listening to debate today and other days, and I have not heard or seen anybody being muzzled. In fact, if they would talk about things that are actually in the budget implementation bill, rather than their concerns for political points, then we might all get a bit further and they might actually get more of their points put out, instead of just complaining about it.

[Joyce Murray, Liberal, Vancouver Quadra, BC]

Mr. Speaker, my question is about the search and rescue part of the member's speech. He mentioned that these measures in the budget implementation bill are for Canadians and their families. Clearly when there is a non-refundable search and rescue tax credit, there will be family members who are doing search and rescue, putting in those volunteer hours, and helping to keep their communities safe, but they may not have enough other income to qualify for a tax credit.

I would ask the member this: given the importance of this activity, why would he cut out the Canadians and families who are not able to claim a tax credit because of their low income?