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

[John McCallum, Liberal, Markham—Unionville, ON]

Mr. Speaker, given what the member just said, perhaps the NDP members have changed their minds and now agree with the Liberals' policy. If so, I congratulate them because we have said pretty much the same thing he just said. We are not opposed to the program in general, but we are not okay with letting foreign workers come here to take Canadians' jobs. That is what I just said and what he just said.

At the same time, in the agricultural sector, as I said—though he may not agree—I know there is a need for these foreign workers, and in some cases, we would like these temporary workers to become permanent workers in Canada and eventually Canadian citizens.

[Rob Clarke, Conservative, Desnethé—Missinippi—Churchill River, SK]

Mr. Speaker, those of us in the Harper government are immensely proud of economic action plan 2014, and for good reason.

Once again, our government has delivered for Canadians while making plans to return to a balanced budget in the short term. Under our Conservative government's financial stewardship, Canada has seen the strongest job growth rate among G7 countries. Canada is the only G7 country to receive a triple-A credit rating from all major reporting agencies, thanks to our government's sound economic policies. Canada's net debt to GDP ratio is, by far, the strongest among the G7 countries.

In short, our Conservative government has steered Canada through a worldwide economic storm and come out on the other side stronger and better equipped for the future than any other nation.

It should come as no surprise that economic action plan 2014 delivers for Canada's aboriginal community, a segment of the population that, for obvious reasons, is very close to my heart.

A quality education is more important than ever in today's global marketplace. Economic action plan 2014 allocates $1.9 billion to first nations education. In addition, new funding of $500 million for building and renovating schools on first nations, set to begin in 2015-16, is confirmed in our new education infrastructure fund.

These investments in learning will manifest themselves not only in new schools and improved staffing, but also in building a stronger future for first nations communities and Canada itself. With quality education, first nations members will participate more fully in the world economy, providing benefits to all segments of our nation's population. Improving first nations education improves Canada.

Canada's national disaster mitigation program has been funded, to the tune of $200 million. This fund allows our government to mitigate the effects of catastrophic situations affecting Canadian communities through the assessment of risks and the implementation of measures to eliminate those risks.

These disaster elimination protocols are vigorously applied on Canada's first nations, but an additional $40 million has been set aside for on-reserve emergency management. Those of us living in northern Saskatchewan are too familiar with the disasters that can affect first nations, such as floods, fires, severe weather, and power outages. The on-reserve emergency management framework for Canada provides crisis funding to assist in combatting the effects of these disasters, including search and rescue efforts, and action to reduce the impact of community infrastructure failures such as bridge collapses.

The funding agreements between Aboriginal Affairs and Northern Development Canada and Canada's provincial governments ensure that first nations communities have comparable emergency services to non-aboriginal communities in the same province.This system provides assurance to provincial governments that Aboriginal Affairs will provide funds to cover emergency costs, ensuring rapid responses from provincial authorities. First nations deserve the same level of care as all other communities, and measures such as the on-reserve emergency management framework for Canada are helping to make this a reality.

With a young and vibrant populace, Canada's first nations members are entering the workforce in record numbers. Our Conservative government's job creation strategy has been wildly successful, with more than one million jobs created since 2009.

Education programs targeted at aboriginal Canadians are helping place first nations members in high-paying, high-demand jobs. With so many bright, young first nations members entering the workforce with skills in high-demand fields, we are growing that workforce at a record rate. We are reversing the near criminal neglect of a valuable segment of our workforce by helping aboriginal Canadians get the education and skills necessary to compete in the global economy.

For too long, we have recklessly squandered the talents of our first nations citizens, and our government is now taking concrete steps to address this shameful situation, allowing first nations citizens to fulfill their potential.

A healthy Canada is one in which we recognize and reward the skills of its citizens. Now that first nations members are finally getting a toehold in the workforce, there is no holding us back. By forging strong ties to our aboriginal communities, our Conservative government is now showing that working together makes us all stronger.

Violence against women is a concern for all segments of our Canadian society.

Often living in remote areas, traditionally without much in the way of support or protection, aboriginal women and girls will benefit from the renewal of our government's addressing violence against aboriginal women and girls program. This effort continues our government's mission to address the alarmingly high number of missing and murdered aboriginal women and girls. This initiative has made possible the creation of the National Centre for Missing Persons and Unidentified Remains.

Enhancements to our government's victims fund will ensure that aboriginal victims and their families as well as missing first nation members and their families have access to culturally appropriate services.

Perhaps most important, our government has materially supported the development of community-based awareness initiatives and safety plans to promote the safety of aboriginal women and girls.

With a disproportionate rate of incarceration as well as victimization, a plan is necessary to allow Canada's first nation members to emerge from this crippling situation.

Economic action plan 2014 proposes $22.2 million for the continuation of the aboriginal justice strategy. The initiative, which is showing very positive results, has allowed aboriginal people to take a larger role in the administration of justice in their communities while giving victims of crime a strong voice. By allowing first nation communities a stake in the judicial system, we are demonstrating a desire for justice rather than punishment.

Community-based justice for non-violent crimes gives aboriginal communities a say in the administration of punishment with regard to crimes affecting their neighbourhoods. It also demonstrates to the accused the impact of their crimes on the region and eliminates any suggestion of bias on the part of those administering the punishment.

Community-based justice is working, and I am proud of the part the government has played in its implementation.

More than $323 million has been earmarked for the purpose of continuing the first nation water and waste water action plan. Since 2006, our government has invested more than $3 billion in assisting first nations in the construction, maintenance, and operation of their water and waste water systems. This investment was sorely needed and has resulted in a vast improvement in water quality for first nations.

These communities have also been made safer through the enhancement of waste water management systems. Clean drinking water and the safe handling of waste water are essential to the health of any community. Through our government's investments in water on first nations, we have made them safer places to live. Insurance for these investments is provided through the disaster mitigation protocols I spoke of earlier.

A particular point of pride for me with regard to the economic action plan concerns the support provided to first nation fishing enterprises. Great progress has been made in the integration of first nation fishing enterprises with existing fishing operations since our government instituted the supporting first nation fishing enterprises initiative.

With an investment of more than $66 million over the next two years, our government is taking concrete action to improve the overall management of fishing on both the Atlantic and Pacific coasts. This program will continue to create new jobs and opportunities for first nation fishers.

Many aboriginal communities will also benefit from our government's improving access to broadband in rural and northern communities proposal. Social networks and the worldwide web are helping to bring people together, not only on a personal level but for the purposes of business networking and promotion as well.

Canadians in rural areas are demanding faster access to the Internet, and our government is responding. We are proposing more than $300 million over five years to improve access to broadband Internet connections for 280,000 households, with a target of five megabits per second. This would represent near-universal access to broadband for Canadians.

By improving Internet access for first nations, we will increase the ability of aboriginal businesses to compete globally.

As members can see, our government understands that the things that make Canada's aboriginal communities better make Canada better. By continuing to improve the already strong relationship between the aboriginal people of Canada and our Conservative government, we build a stronger Canada.

The healthy bond that the government has forged with the aboriginal peoples of Canada is reflected in the budget, and I am proud to stand today in support of our government's economic action plan 2014.

[The Acting Speaker, Bruce Stanton]

There will be five minutes available for the member for Desnethé—Missinippi—Churchill River for questions and comments when the House next resumes debate on this motion.

The House resumed from April 7 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, and of the amendment.

[Djaouida Sellah, NDP, Saint-Bruno—Saint-Hubert, QC]

Mr. Speaker, I cannot tell you how disappointed I am with this bill. After all this time, one might think that we are accustomed to this kind of bill, which is so bad for Canadians, but I am not. Bill C-31 is a very important reminder of that reality.

I rise today to denounce the Conservative government's arbitrary tactics. Last Friday, the government introduced Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures. The problem is that this bill is another omnibus bill. It is over 360 pages long and includes a wide range of complex measures.

I would also like to remind any Canadians who are watching that we are debating this bill under a time allocation motion.

Once again, the Conservatives are trying to keep Canadians in the dark and make changes to many laws without any consultation or parliamentary oversight.

Among the laws affected or created by the many provisions, such as the Old Age Security Act and the Administrative Tribunals Act, there is the new bridge for the St. Lawrence act, regarding a bridge linking Montreal with the south shore.

It should be noted that the Champlain Bridge legislation is well hidden in the 360 pages, and for good reason: we can see right off the bat that the bridge will not be subject to the User Fees Act or the Bridges Act. These two laws that provide consumer protection and safety guarantees will not apply to the Champlain Bridge.

What that means is that safety and inspection provisions of the Bridges Act will not apply to the Champlain Bridge. In other words, it will not have to meet the same safety standards as other bridges. That is very alarming.

Who will be responsible for monitoring the safety of this bridge?

Furthermore, the new bridge for the St. Lawrence act will not require the holding of mandatory consultations on user fees established by a regulating authority. This means that the obligations to notify and consult people, justify the fees and create an independent advisory panel to address complaints will not apply to the Champlain Bridge. That is incredible.

In other words, the government is casually deciding to make taxpayers pay for using the new Champlain Bridge, but is taking away from them the means to have a say in the matter. This is confirmed in section 9, which states:

9. Any owner of a vehicle using the bridge must pay any toll, fee or other charge that is applicable to the vehicle under this Act.

We do not yet know what the toll will be for vehicles, and it might be higher than other tolls because the User Fees Act will not apply.

The law that the government wants to impose is unfair and totally arbitrary. We are going to find ourselves in a situation where people are going to pay to use the new bridge, but would pay nothing if they used the Victoria Bridge, for example. Does the government not see that it is going to shift traffic with these measures?

That is really going to impact mobility in the region.

According to the Agence métropolitaine de transport, 200,000 people travel across this bridge each day. The toll will not only stifle Montreal's economic development, but it will also have an impact on household expenses. Since the Conservatives came to power, they have not stopped imposing taxes on households. They do not let up. The toll the government plans to levy proves once again that it is incapable of listening to Canadians and plans to keep making them pay.

The government talks about the need to get people involved in the bridge construction but has not given us any information about funding for the project. The government likes to boast that it is implementing a public-private partnership contract but has not told us how much it will contribute. There is a lack of transparency when it comes to this project.

The legislation governing the new bridge over the St. Lawrence is merely a reflection of the approach the Conservatives have been using since 2011, an arbitrary and abusive approach that is not in keeping with what the provinces want. To move our country forward, the federal government must work hand in hand with the provinces. On this issue in particular, the government should sit down with elected officials and discuss the progress on the new bridge, since Quebec's situation is special in that it has bridges that fall under federal jurisdiction.

In spite of this, the Conservatives are pretending to listen to what people want and are moving forward without consulting those who are directly involved. Given the urgent need for a new bridge, it is worrisome that the Conservative government is not listening to the Government of Quebec, the mayor of Montreal or the south shore mayors. The federal government should work with provincial and municipal partners, rather than arbitrarily imposing decisions on them.

That is why the NDP and members from the south shore—myself included—will not sit on the sidelines. My constituents and others who are affected by this toll are concerned. We live in a democratic country where the government is elected by the people. Right now, people are saying that they do not want this bill and they do not want this toll. The government needs to listen to them. It needs to listen to reason.

In closing, no other government has ever shown so much contempt for our parliamentary institutions and Canadians. This single bill is over 365 pages long and amends more than 40 laws, making it impossible for MPs to do their jobs properly.

It is obvious that our democracy is suffering. The work being done by parliamentarians in the House of Commons is also suffering. Instead of drafting a mammoth bill that is designed to push hundreds of changes through without in-depth study, the government should be taking care of the needs of Canadians.

There is nothing in this bill to help the 300,000 Canadians who have become unemployed since the recession find work or to replace the 400,000 manufacturing jobs that have been lost under this Conservative government.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I want to pick up on the two points the member referenced in her speech.

The first is with respect to the whole issue of the bill itself. It is important to recognize that it is only since the Conservative/Reform Party achieved its majority government that it has adopted a new attitude of a lack of respect for proceedings in the House of Commons. That is why we have, yet again, another mega-budget-bill that would change several dozen pieces of legislation by sneaking them in through the back door of a budget bill. It is anti-democratic.

The question I have for the member is with respect to infrastructure. She makes reference to the Montreal bridge, which is a very important bridge. We in the Liberal Party have been advocating for that bridge for years in terms of the changes needed and in terms of making sure that the budget dollars are there.

Does the minister want to comment on the budgeted amount last year compared to this year, 2014, when we have seen an 87% decrease in funding for infrastructure, which is what finances bridges and so forth?

[Djaouida Sellah, NDP, Saint-Bruno—Saint-Hubert, QC]

Mr. Speaker, I would like to thank the hon. member for such a relevant question. As I said in my speech, ever since I was elected in 2011, this government has repeatedly introduced omnibus bills that contain everything but the kitchen sink. The government has put anything and everything in there, in a deliberate attempt to keep Canadians in the dark and impede our work.

We are in Parliament. In French, the word “parlement” contains the word “parle” or “talk”. Unfortunately, that is not what is happening. We know nothing about funding for this bridge. We know that there is a public-private partnership, but the amount of the government contribution is unknown. We have no information about it.

[Francine Raynault, NDP, Joliette, QC]

Mr. Speaker, I thank my colleague for her compelling speech. Could she tell us again how the NDP plans to make life more affordable and reduce household debt?

[Djaouida Sellah, NDP, Saint-Bruno—Saint-Hubert, QC]

Mr. Speaker, I thank my colleague for her relevant question. I also thank her for the work she does on her committee.

Canadian families are our priority at the NDP. I reiterated that this government is not doing anything for Canadian families. It does not even want to listen to them. It is completely disconnected from reality. We want to give these families a break.

For example, we want to lower credit card interest rates and we want to bring the age of eligibility for pensions back to what it originally was. We are primarily thinking of Canadian families and of the reality they face. We also want to help small and medium-sized businesses. We want to help the manufacturing sector, which has lost 400,000 jobs under the Conservative government.

[Gerald Keddy, Conservative, Parliamentary Secretary to the Minister of National Revenue and for the Atlantic Canada Opportunities Agency]

Mr. Speaker, the hon. member said that she wanted to help Canadian families. My question is pretty straightforward. Since forming government, and through tax breaks, we are giving, on average, about $3,400 back to Canadian families. That is more money in the pockets of Canadian families. Each one of those measures the opposition party has voted against.

How can the member say that she is helping Canadian families when she is voting against tax breaks for Canadian families?

[Djaouida Sellah, NDP, Saint-Bruno—Saint-Hubert, QC]

Mr. Speaker, we made it very clear that we are against proposals that are not in the best interests of all Canadian families.

The Conservatives are talking about tax credits for people who want to take music lessons, play piano and so on. I do not think that a family on social assistance can take advantage of that tax credit. This is just one example. The Conservatives work for wealthy families and not for all Canadians. The NDP, on the other hand, takes everyone into consideration, regardless of their family status.

[Gerald Keddy, Conservative, Parliamentary Secretary to the Minister of National Revenue and for the Atlantic Canada Opportunities Agency]

Mr. Speaker, I appreciate the opportunity to highlight today some of the key measures contained in Bill C-31, economic action plan 2014 act, no. 1. I would like to preface my remarks by congratulating our former minister of finance for setting us firmly on the path to a balanced budget in 2015-16 and commending his successor, our current finance minister, for so quickly and capably stepping into his new shoes.

In economic action plan 2014, our Conservative government renews its commitment to Canadians by focusing on three priorities. Number one is returning to a balanced budget. Number two is promoting jobs and economic growth. Number three is supporting families and communities.

Economic action plan 2014 act no. 1 contains a number of important measures that are designed to foster job creation and economic growth; connect Canadian workers with available jobs; improve infrastructure, trade, and resource development in Canada; and support Canadian families and communities.

Obviously, in the time I have, I cannot hope to touch on all these subjects, no matter how briefly. I will, therefore, confine my remarks to highlighting a few of the key initiatives that underscore our government's commitment to Canadian families and communities.

As members know, the government has put in place a number of tax relief measures to help hard-working Canadians save money wherever they can. In fact, because of the actions taken by the Conservative government, Canadians now pay $3,400 a year less in taxes than they did during the final year of the previous Liberal government.

We introduced the volunteer firefighters' tax credit three years ago in recognition of the important contribution volunteer firefighters make to the security and safety of their fellow citizens and community members. In the same spirit, in economic action plan 2014, we announced a new search and rescue volunteers' tax credit for ground, air, and marine search and rescue volunteers. These brave men and women support the Canadian Coast Guard, police, and other agencies and are often the first on the scene in the event of a local emergency or natural disaster. Well-organized, well-trained, and well-equipped, search and rescue volunteers are an integral part of Canada's emergency response system.

Search and rescue volunteers dedicate their time and energy to ensure the safety and survival of their fellow citizens, often putting their own safety and even their lives at risk. The new tax credit is a sign of our recognition and appreciation for the important role they play and our commitment to improving the safety and security of all Canadians.

Individuals who perform at least 200 hours of service during a year would be able to claim a non-refundable tax credit on their personal income tax and benefit returns, starting in the 2014 tax year. The search and rescue volunteers' tax credit would provide up to $450 in tax savings for the eligible year. The hours volunteered for search and rescue could be combined with volunteer firefighter activities, so volunteers with at least 200 hours of combined eligible search and rescue and firefighting services in a year would be able to choose between claiming the volunteer firefighters' tax credit and the new search and rescue volunteers' tax credit.

In total, more than 100,000 dedicated volunteer firefighters and search and rescue members might benefit from these credits. Our Conservative government is proud to recognize their outstanding commitment and the difference they make to their communities.

The search and rescue volunteers' tax credit is just 1 of more than 20 tax measures contained in Bill C-31. Economic action plan 2014 would build on previous tax relief measures the government has introduced to support Canadian families and improve their quality of life.

For example, we have included measures that would make adoption more affordable for Canadian families. We would increase the maximum amount they may claim for the adoption expense credit to $15,000 for the 2014 tax year. The amount would be indexed to inflation in future years. This is a fantastic new relief for prospective parents who are looking to provide a deserving child with a loving home.

Our Conservative government is also making sure that the tax system takes into account the health needs of Canadians and the change in nature of our health care system.

Through Bill C-31, we would exempt acupuncturists and naturopathic doctors' professional services from the goods and services tax and harmonized sales tax. We would also expand the list of eligible expenses for the medical expense tax credit to include expenses incurred for service animals specifically trained to assist an individual in managing severe diabetes, as well as costs related to design of individual therapy plans for certain disorders and disabilities.

In the same vein, we have expanded the list of GST-HST-free medical and assistive devices to include prescription eyewear that electronically treats or corrects vision. Most importantly, we would remove the need for individuals to apply for the GST-HST credit. Starting with the 2014 tax year, the Canada Revenue Agency would automatically determine the credit each individual is entitled to receive. This would both simplify the process for taxpayers and improve administrative efficiency. In the case of eligible couples, the GST-HST credit would be paid to the individual whose return is assessed first. This is consistent with CRA's commitment to reduce red tape.

Finally, I would like to discuss our government's plan to correct a historic anomaly. The legislation we are debating today includes a proposal that would correct an irrelevant piece of legislation left over from the 1920s, a relic of the prohibition days. As it stands, the Importation of Intoxicating Liquors Act prohibits Canadians from taking beer or spirits across provincial borders, even for personal use. Through Bill C-31, we would take action to remove this federal barrier, just as we did in 2012 in the case of transporting wine from one province to another for personal use. Indeed, while respecting provincial jurisdiction, our government wants to encourage and promote market competitiveness by eliminating provincial trade barriers when possible.

I wish to conclude today by saying I am proud of our government's record of achievement and our sound fiscal policies. We are on a track to balance the budget in 2015-2016, and at the same time that we are delivering on this commitment, we have cut taxes and removed more than one million low-income Canadians from the tax rolls since 2006. In short, we have made Canada one of the best places in the world to live, work, and raise a family. Our government will stick to the priorities we have outlined in our economic action plan: supporting jobs and growth, supporting families in communities, balancing the budget, and reducing debt. These are the priorities of all Canadians.

I have barely scratched the surface of Bill C-31 today. I strongly encourage all members of the House to read economic action plan 2014 act no. 1 from cover to cover and give it the support it deserves.

[Hélène LeBlanc, NDP, LaSalle—Émard, QC]

Mr. Speaker, the current budget does not favour job creation, nor does it encourage Canadian businesses to invest. Major corporations rake in $576 billion here in Canada, and this money is not reinvested in job creation.

Could my colleague tell us what concrete measures the government plans on taking in this bill to ensure that businesses reinvest in creating stable, well-paying jobs in all regions of Canada, including the Atlantic region, which is where my colleague is from?

[Gerald Keddy, Conservative, South Shore—St. Margaret's, NS]

Mr. Speaker, that is an important question. The signing of the free trade agreement with the European Union, which the opposition so far has not supported, would create a number of jobs and great opportunities in Atlantic Canada. The closest ports to Europe are St. John's, Halifax, and Saint John, New Brunswick, so they would win by default on this trade agreement, with increased container traffic crossing the Atlantic and increased opportunities for Canadian products, especially fish and seafood.

However, the hon. member has a good point. It is not just about jobs in one region of the country; it is about jobs across the country from coast to coast to coast and, as my colleagues from Ontario like to say, to the fourth coast, which is the shores of lakes Ontario, Erie, Huron, Michigan, and Superior. There is a fourth coast in Canada that we often forget about, but the budget does not forget about it. It does create jobs from coast to coast to coast to coast. It does that.

We have already created one million jobs since the great recession, since we formed government in 2006, one million real jobs for Canadian citizens. In this budget alone, there are a number of actions we would implement, positive measures to create jobs and opportunities: connecting Canadians with available jobs and fostering job creation; creating the Canada apprentice loan to provide apprentices registered in Red Seal trades with access to over $100 million in interest-free loans each year; investing in the expression of interest immigration system to better respond to the needs of Canada's economy; cutting the red tape burden. These are all examples of creating jobs, all included in this budget.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, ministers or members of the Conservative Party often like to use the term “economic action plan”. It is almost as if someone in the Prime Minister's Office gives them a little star by their name if they make mention of that and say something positive about it. It is nothing more than a platitude for which the taxpayers have had to pay literally tens of millions of dollars in advertising. The Conservatives have invested more money in that platitude than they have in creating jobs for young people across Canada.

In regard to the whole idea of our middle class, that is a portion of society about which the government tends to have forgotten, a fairly important portion. We have a question in regard to the average household income. When we look at the bottom 20%, we see it is now receiving $500 less, on average, than when this government took office. I wonder if the member might be able to comment on how it is that the middle class is not getting the type of attention it should be getting from the government, given the standard of living, the debt ratio, and the fact that the number of youth who are still living at home has actually gone up under this regime.