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

[Bradley Trost, Conservative, Saskatoon—Humboldt, SK]

Mr. Speaker, I would say, in reference to my hon. colleague's remarks that, when left-wing parties do get into government a for long enough time, eventually reality does bite them. We saw this in France, where President Hollande tried to raise the income taxes up to 75%. That began to cause fiscal issues. The economic problems began to grow; so now, the socialist government in France is beginning to retrench and pull away, because it has seen what every other country in history has seen: high taxes do not provide for a prosperous society; low taxes are one of the fundamental economic freedoms—not the only one—that help provide for prosperity for all citizens.

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

Mr. Speaker, we have here another season, another Conservative budget, another mammoth bill, another omnibus bill, another undemocratic bill, another Trojan horse bill. It is another season in Parliament where the Conservatives have introduced another brick of a bill.

Will this brick of a bill build the foundation for a prosperous economy? No. Will this brick of a bill build the foundation for an economy of solidarity? No. Will this brick of a bill build the foundation for a democratic economy? No. Will this brick of a bill build the foundation for a green economy and strengthen environmental protections? No. Will this brick of a bill build an economy of innovation and creativity? No.

The content of Bill C-31 undermines all that Canadians are and all that they can accomplish. This budget undermines everything Canadians are striving for, namely, a fairer, greener and more prosperous society where no one is left behind.

When I meet people from my riding of LaSalle—Émard, I am meeting people who work hard. I travel with them on the bus and on the metro. They often have unstable jobs and are struggling to make ends meet. They pay all sorts of fees, and this government's planned tax cuts are irrelevant to them because everything else costs more.

When I am in my riding, I meet with seniors. They are also concerned because their rent is going up while their pension stays the same because of this government's blind stubbornness. Seniors are concerned because they too are having trouble making ends meet. I meet families who are working extremely hard to make sure that their children have a bright future but who are struggling with debt and instability. They are concerned because they too are struggling to make ends meet.

Canadians are bearing the burden of the Conservatives' successive irresponsible budget measures, and Bill C-31 will only add to that burden. I would like to quote an article from The Economist, which reads:

...Canada’s finance minister...has repeatedly warned of the threat household debt poses to the economy.

Yet [the previous] budget did little to encourage business investment or exports to take the place of consumers in supporting growth. Rather, his focus was on eliminating the federal budget deficit—currently at 1.4% of GDP, low compared with most G7 economies—before the next general election in 2015. His plan, which relies on spending restraint and unusually high revenue growth, is seen by many as wishful thinking.

The Canadian Centre for Policy Alternatives, in its Alternative Federal Budget 2014: Striking a Better Balance, warns:

...the growth that households contributed to the Canadian economy in the past year was entirely financed through household debt. Clearly this situation is not sustainable....

The real concern for Canada lies ahead, when mortgage rates do inevitably increase from their present historic lows. At that time, highly leveraged households, along with their consequent support for economy growth, will be seriously constrained.

In my riding, I see businesses closing and good jobs being lost. I see SMEs having difficulty covering their operating expenses or investing in growth and job creation. I see small businesses closing or struggling to survive.

Since the Conservatives came to power, the gap between the rich and the poor has grown faster than in other OECD countries.

We are also seeing the gap between large and small businesses growing. The Conservatives' policies for creating stable, well-paying jobs for all Canadians have quite simply failed.

In its Alternative Federal Budget 2014, the authors state:

The current federal government’s policy of spending public revenues on corporate tax breaks, intended to stimulate re-investment in the Canadian economy, has failed. Rather than creating jobs and spending money on Canadian-made infrastructure, corporations have hoarded their government-subsidized profits to the tune of $572 billion, raised top CEO wages to 171 times that of the average Canadian worker, and shifted their workforce into increasingly precarious jobs.

That is what comes of irresponsible austerity budgets and policies, these bricks that do nothing to build the foundation of a strong, solid, and prosperous Canadian economy.

I would also like to talk about a rather worrisome measure in the budget whose ramifications could have harmful consequences for Canadians. I am talking about the accord on the infamous Foreign Account Tax Compliance Act, better known as FATCA, the American tax law on foreign accounts. A number of people have said that this accord might be inconsistent with Canadian privacy laws and that enforcing this law could be costly. Those costs would be borne by the financial institutions and by the Canada Revenue Agency. We can expect those costs to be passed on to consumers and taxpayers.

Our country needs leadership and a clear vision. The NDP has a number of proposals to build a lasting, supportive, prosperous economy for the future.

The NDP is proposing that the government make strategic investments in the Canadian economy, in innovative and productive industries, sectors where Canada has already proven itself. I want to speak specifically about sectors like the aerospace industry, a sector that is ignored in this budget but that is creating well-paying jobs in a value-added export industry.

If the government was willing to do so, it could also invest in the green technology industry, another sector that this government has ignored and neglected. Need I remind the House that protecting the environment is not inconsistent with responsible economic development? An NDP government would make strategic investments in the co-operative sector for a sustainable, democratic and 100% Canadian economy.

What I would like to see in this bill is a new partnership with the provinces and cities, instead of this government's paternalistic and controlling vision, especially when it comes to infrastructure. As a result, we would have vibrant cities and communities that would have the means to build safe and healthy places to live. We would have an environmental policy that would make Canada a leader in green technologies, energy conservation, electrification of transportation and waste reclamation. We would have a digital strategy in which revenue from spectrum auctions would be invested in infrastructure to provide high-speed Internet in all regions of Canada.

What I would like to see in this budget is a government that provides services that Canadians can count on.

These are proposals that would build the foundation of a solid economic structure, a sustainable, mutually supportive and prosperous economy focused on the future.

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

Mr. Speaker, I want to thank my colleague for her speech. Obviously she has many ideas different from what is discussed in the BIA, and I suppose that is why we have a democracy that allows people to get a chance to speak to the values they would like to see in these kinds of budget documents.

A substantial section of her speech talked about corporate tax and the rate the member would prefer to see it at. I would ask the member if she is familiar with Stephen Gordon's Worthwhile Canadian Initiative. He is a Canadian economist who has done substantial research in the area of corporate tax rates. He has said that the study and research that he has seen show that by lowering corporate taxes, we not only see gains in productivity because manufacturers can put new technology to work but we also see an increase in labour prices. We would actually see people making more money.

Does the member agree that further enhancements to productivity and increased wages would be good things for this country?

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

Mr. Speaker, I thank my colleague for his question.

I mentioned in my speech that companies had not reinvested $567 billion, even though they had received tax breaks. Those corporate tax breaks are not being reinvested in Canada to create jobs. That was my point.

I must admit that I would have liked to have much more time to talk about this subject. I am sure all the other members in the House would agree, but unfortunately the government chose to impose time allocation. We will not have time to debate this bill—and, most importantly, to study it carefully in committee to improve it—even though this bill will have some very serious consequences for Canadians.

[Denis Blanchette, NDP, Louis-Hébert, QC]

Mr. Speaker, I thank my colleague for her speech. We need to remember that the government imposed a gag order on this bill after only 25 minutes of debate. It introduced yet another massive budget bill and has thrown all kinds of things into it. It contains poison pills, which means that there are things we agree with and things we do not agree with.

I really appreciate the direction my colleague took in her speech when she made some worthwhile suggestions. She spoke about the co-operative movement and about technology. I would like to know what she thinks about the shortcomings in this budget with respect to technology. Perhaps she could tell us whether she agrees with me that there are shortcomings.

Technology is not just about innovation. It also includes basic research. There is a university in my riding, and I am told that cuts are being made to basic research and the focus will be strictly on innovation. We are breaking the innovation chain. Are we not setting ourselves up for challenges in the future by not investing in research?

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

Mr. Speaker, I thank my colleague for his very insightful question. This is something we looked into together at the Standing Committee on Industry, Science and Technology, where he had the opportunity to serve a few times. He also looked into this when he was the science and technology critic.

My colleague is absolutely right. There has to be a chain. You have to go from the top down. Applied research is downstream, but there needs to be a well, a reserve. This well is drying up because the current government has no interest in science and is not particularly interested in basing its policies on science or solid evidence. We all know about the cuts at Statistics Canada. This data is key to ensuring we have an economic portrait of Canada for our discussions on the economy and the budget. This information is missing and data collection has stopped since the famous long-form census was cancelled. That worries me, and it should worry my Conservative colleagues because not having this economic portrait is very harmful to Canada's economic future.

[Larry Miller, Conservative, Bruce—Grey—Owen Sound, ON]

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

This bill will enact various measures that were outlined in the budget that was presented to the House last month. I am very happy that the government is moving forward expeditiously to put these measures in place to benefit all Canadians.

Today I will outline why I feel as though this bill will benefit residents in my riding of Bruce—Grey—Owen Sound, and indeed Canadians from coast to coast.

Before I begin, I want to take some time to congratulate the former minister of finance, a good friend of mine, the member for Whitby—Oshawa, on a job very well done. He was first elected to the House of Commons in 2006, after spending several years with the Ontario provincial government.

He has tirelessly represented the people of Whitby—Oshawa in his work here in Ottawa. The accolades that he has received internationally, and his recognition as the greatest finance minister in the world, truly demonstrate that he was certainly one of the greatest finance ministers that our country has ever had.

I wish him all the best in his retirement, and, again, commend him on a job well done.

Further to this, I would congratulate the member for Eglinton—Lawrence on his recent appointment as Minister of Finance and wish him all the best as he carries out his duties in this position. I am certain that he will carry out sound economic policies for Canadians in the years to come.

Before getting into the specific measures contained within Bill C-31, I would like to respond to some of the opposition criticism that the bill has received. Bill C-31 has been widely criticized by some of my colleagues across the way as being an omnibus bill. It is often presented that the bill has a wide range of initiatives and will implement new measures in many different areas and many different sectors.

What I think is being misunderstood here is that the problems that are facing our economy are not simple and contained to a specific sector or field. There are a wide range of issues that we are presented with, and we therefore need a comprehensive plan to tackle these issues. That is why Bill C-31 will implement a wide sweeping plan that will ensure increased growth and continue our leading economic prosperity from the recession.

One of these measures that I am very pleased to see implemented is the new building Canada plan. I was pleased to see that recently the government announced that this fund was open for business and municipalities could begin their applications to secure funds for the upcoming construction season. A $53-billion plan for provincial, territorial, and municipal infrastructure will provide stable funding for a 10-year period, the longest in Canadian history.

I, and many of my colleagues on both sides of the House, have spent some time in municipal politics, and I believe we all understand the importance of stable infrastructure funding. This will ensure that municipalities have the funding they need to carry out projects that will help them to better provide important services to Canadians.

In my riding, the new building Canada plan has received substantial interest. Many municipalities are looking forward to taking advantage of this record level of funding for local projects.

In discussing the upcoming construction season, I think it is important to discuss the importance of government funding in relation to creating summer employment. I am sure that when communities are able to secure funding through the new building Canada plan, many jobs will be created in many different fields.

Our government has always supported job creation and training. This budget continues this record.

Through the Canada job grant, Canadians will get the skills they need to get in-demand jobs. An investment of $40 million, for up to 3,000 internships in high-demand fields, and $15 million, for up to 1,000 internships in small and medium sized businesses, will support further job creation.

Furthermore, pilot projects to expand the use of innovative approaches to training apprentices and the creation of the Canada apprenticeship loan will support training and employment through apprenticeships. The Canada apprenticeship loan will help apprentices registered in Red Seal trades to complete their training by providing access to over $100 million in interest-free loans each year.

Therefore, I think it is very safe to say that this budget supports job creation and training and implements measures to address skills shortages and unemployment.

Continuing on with our commitment to improving Canadian infrastructure, this budget contains measures that would specifically address the needs of rural areas. I was very pleased to see that $305 million would be invested to extend and enhance broadband service for up to an additional 280,000 Canadians. In today's high-tech world, with reliance on services provided through the Internet, broadband service is very much needed in rural areas.

This is certainly a welcome announcement in my riding. On a personal basis, the area where I live is one without high speed Internet because of the topography. Hopefully, this initiative would allow companies to address spots like this and others, not just in my riding but across the country.

This budget would also support a strong and stable health care system. This year is significant in that the health accord would shift to the Canada health transfer, which would increase funding from $30.3 billion to $40 billion over the next 10 years.

Further to this, the budget would expand health-related tax relief by removing the GST and HST on more health care products and services to better reflect the health care needs of Canadians. Canadians are proud of their health care system, and this budget would continue to improve this already proven successful system.

My riding of Bruce—Grey—Owen Sound is surrounded by the Great Lakes on three sides. The recreational fishing industry is a vital source of economic activity and tourism for several communities. This budget would make a significant amount of funding available that would support growth in these communities through the recreational fishing industry.

It should be noted that the recreational fishing industry provides about $8 billion in economic activity in this country and has become extremely important to many people in my riding.

The first way in which this budget would improve the recreational fishing industry is through support for small craft harbours. The budget would invest an additional $40 million to ensure that harbour facilities meet the needs of local fishermen.

Furthermore, I was very pleased to see that the recreational fisheries conservation partnerships program was extended, through a $15-million investment. That program was originally put in place about a year ago. There was a lot of effort from a number of MPs from this side of the House. In particular, the member for Dauphin—Swan River—Marquette, in Manitoba, put a lot of work into that. It is something that is very important to his riding, my riding, and many other ridings in the country.

Several groups in my riding have already received funding through this program, and the projects they intend to carry out will go a long way in establishing a secure recreational fishery. I am looking forward to seeing other sportsmen's associations and groups receiving funding through this program to support local fisheries. These people are true stewards of the environment, and they are committed to a healthy ecosystem. This funding would go a long way to creating a healthy environment and a strong recreational fishery.

In relation to getting out and enjoying nature, I was also very pleased to see that a $10-million investment would be made to improve and expand snowmobile and recreational trails. These trail systems provide a great deal of economic activity and are a great way for Canadians to see the countryside. The Ontario Federation of Snowmobile Clubs, the National Trails Coalition, and other groups do a tremendous amount of work to maintain a very successful recreational trail system in Canada.

I can tell the House that with this program and the winter and we have had this year, we saw snowmobilers in my area coming in, renting motel rooms, and buying gas and meals. The tourism effect was great, and it went right into April this year.

With that, I am going to leave it, and I look forward to any questions.

[Dan Harris, NDP, Scarborough Southwest, ON]

Mr. Speaker, there are, as the member mentioned, some disagreements on some of the changes. There is the new health transfer, which was put in place without any negotiation with the provinces.

However, I want to raise an issue that rural and suburban students are facing. I would like to ask the member what he would say to the students in his riding about this. Why did the government eliminate the $5,000 vehicle exemption credit for students who are seeking student assistance, which is actually going to make life more difficult and make education less affordable for students in riding like his?

I just want to pass along a statistic. Students who live 40 kilometres to 80 kilometres from a post-secondary institution are 31% less likely to attend an institution. For students in ridings like his, with rural and suburban areas, what would the member say to them about that cut?

[Larry Miller, Conservative, Bruce—Grey—Owen Sound, ON]

First, Mr. Speaker, I thank the member for his questions and for pointing out the amount of dollars committed to health care in the term of this government, and the future commitment to make sure that is there.

With regard to the lack of dollars spent on health care in this country, some might argue that it is never enough. However, the commitment to keeping it, increasing it by $10 billion over the next 10 years in the increase alone, is something we have to keep doing. There are always better ways of doing things, and we should always be open to that.

I come from an area where a lot of the young people go away to university. I know that with some of the programs and supports that government has given them, they are very appreciative, and we will keep doing that.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, apropos of the environmental theme of my friend from Bruce—Grey—Owen Sound's speech, I want to thank him again for his private member's bill that banned bulk water exports, one of the best pieces of legislation since I have been elected. However, I have to disagree with him about Bill C-31.

This omnibus budget bill is not just large and complex because the economic problems are complex, as he suggests, but actually because it has become all too common. I think it is an affront to Parliament and an affront to democracy.

This administration has chosen to throw in things that have nothing to do with the budget, things such as adding additional judges to Alberta and Quebec. That is something I support, but it does not belong in a budget bill. There are changes to trademark law; changes to the Hazardous Products Act and to the workplace hazardous chemicals regime; and substantial and devastating and anti-constitutional provisions under the Foreign Accounts Tax Compliance Act, known as FATCA.

I would ask him if he would not be willing, within his own caucus on that side, to argue against the use of such monster bills in the future?

[Larry Miller, Conservative, Bruce—Grey—Owen Sound, ON]

Mr. Speaker, I thank my colleague across the way for her question, for her kind comments on my private member's bill that went through the House unanimously, and for her support on that.

We ran on a commitment to do a lot of things. If she were fair and would express honestly, she would agree with my next comment. At the end of the day, it would not matter what we had in our budget, the folks across the way would be more than likely to vote against it. That is what opposition does, which is unfortunate in this place, but it is the way it is.

The things we have in the bill are very important to Canadians and our economy, and I fully support them.

[Lawrence Toet, Conservative, Elmwood—Transcona, MB]

Mr. Speaker, I am honoured to rise this afternoon to speak in support of our government's economic action plan 2014.

I am very pleased that our government is on track to a balanced budget in 2015, as we committed to in 2011. We are doing so responsibly, unlike the previous Liberal government, which balanced the budget on the backs of the provinces and hard-working Canadians. Our government, under the leadership of our Prime Minister and Minister of Finance, will balance the budget while continuing to grow provincial transfers to record levels. For my province of Manitoba, federal transfers will total almost $3.4 billion in 2014-15. That is an increase of 24% from what it was under the previous Liberal government.

Under this government, we have cut taxes nearly 160 times, reducing the overall tax burden to its lowest level in 50 years. That will save the average Canadian family nearly $3,400 on its tax bill this year. We have also invested in job creation and training, business, innovation, and trade and have provided support for families and communities from coast to coast to coast. This government is dedicated to jobs and long-term prosperity for all Canadians.

I would like to highlight how economic action plan 2014 will continue with our government's strong performance in job creation. As we all know, Canada has led the G7 in job growth, with over one million net new jobs since the economic recession in 2007, with over 85% of those jobs being full time. Simply put, Canada has outperformed every other G7 country and has experienced the strongest real per capita growth in the G7. This is because our government is serious about creating jobs and long-term prosperity for Canadians. This is why economic action plan 2014 focuses on initiatives to support job creation, investments in innovation and trade, and support for families and communities.

I am pleased to highlight the creation of the Canada apprentice loan through the expansion of the Canada student loan program. Costs associated with completing an apprenticeship can be significant, from tools to educational fees to living expenses. The financial strain on Canadians in apprenticeship programs, especially those with young families, can be challenging. This program would provide apprentices in Red Seal trades access to over $100 million in interest-free loans each year. Our government is making it easier for Canadians to acquire the skills and abilities needed for a career in high-skill and in-demand jobs.

Through economic action plan 2014, this government also proposes to renew the targeted initiative for older workers program, investing $75 million over three years to assist older workers in vulnerable communities who have been affected by significant downsizing, closures, or high unemployment to reintegrate into the workforce. This would provide employers with experienced and talented staff, would benefit the economy, and would provide support and security for older Canadians who have experienced job loss.

Not only has our government invested in connecting older workers with jobs but we are also enhancing the job matching service and are modernizing the national job bank. Our government is committed to helping unemployed Canadians get back to work, giving them the first chance at available jobs. That is why the enhanced job matching service would provide modern and reliable tools for job seekers that would match their skill sets to available jobs. It would provide employers with the tools needed to look for qualified Canadian workers through timely access to job postings and consolidated labour market information.

Additionally, these initiatives would provide information to inform young people about fields of study that are relevant to the existing and forecasted demand for labour in particular occupations. This would help students make better choices about their education. Ensuring that students have the tools needed to better plan their routes to future employment is critical for a strong Canada.

A disability does not mean an inability. Unfortunately, Canadians with disabilities are too often under-represented in the workforce. Our government recognizes that employers accommodating persons with disabilities in the workplace is good for business and empowering to individuals, and it stimulates the economy. However, education and training are often required to overcome barriers, dispel stigmas and/or myths, and put action to words.

I would like to specifically highlight our government's $15 million contribution over three years to the ready, willing and able initiative of the Canadian Association for Community Living. Persons with intellectual disabilities and those with autism spectrum disorder face added and unique barriers to employment, yet we know that these individuals are not only eager to participate in the workforce but are capable of participation. This contribution to the Canadian Association for Community Living would expand existing activities to 20 community-based locations across Canada, which would support new jobs for Canadians with developmental disabilities.

In addition to connecting Canadians with jobs and training, our government has once again proven that support for business, innovation, and trade are top priorities. Canada has become an increasingly attractive place to invest and to grow a business. Recently, Canada moved to second place in Bloomberg's ranking of the most attractive countries for business investment. This is as a direct result of our government's sound economic policies under our Prime Minister.

In economic action plan 2014, we continue to strengthen the Canadian economy by cutting red tape for small and medium-sized businesses. This will save valuable time and money. For example, we have eliminated the requirement for 800,000 payroll remittances to CRA every year for 50,000 small and medium-sized businesses. These eliminations would help business expand and thrive.

In addition to cutting the regulatory burden on small and medium-sized businesses, we have made landmark investments in research and innovation by investing $1.5 billion in post-secondary research through the Canada first research excellence fund and by investing $46 million in new funding for the granting councils to support research and scientific advances in Canada.

Strong families and communities are the foundation of a prosperous and safe country. Our government recognizes this and in economic action plan 2014 continues our strong record of strengthening families and communities.

Families incur unique costs when they adopt a child, such as adoption agency fees and other legal costs. Our government recognizes these challenges. Therefore, we have enhanced tax relief by increasing the adoption expense tax credit to $15,000.

We are standing up for the victims of crime by giving victims a voice. We are giving hope by implementing the victims bill of rights and providing funding for a DNA-based missing persons data index. We have also renewed $25 million over five years to continue efforts to reduce violence against aboriginal women and girls.

Seniors do and will continue to have a very important role in communities across Canada. Through the enhancements to the new horizons for seniors program, the government will provide an additional $5 million in annual funding to organizations that raise awareness of elder abuse and that provide means for seniors to benefit from and contribute to the quality of life in their communities through social activities and active living.

Our government has also recognized that many Canadians make sacrifices to care for their family members. Therefore, we have launched the Canadian employers for caregivers action plan to engage with employers on cost-effective workplace solutions to help maximize caregivers' labour market participation.

Although Canada has experienced the highest economic growth in the G7 since the economic recession in 2007, the government recognizes that low-income families face constraints or have distinct housing needs that impede their participation in the housing market. Our government is committed to working with the provinces, territories, municipalities, and other stakeholders at the community level to ensure that low-income families and vulnerable Canadians have access to quality, affordable housing.

Additionally, this government has committed to ensuring that vulnerable Canadians who experience extended or repeated periods of homelessness have access to quality housing. Therefore, we have renewed the homelessness partnering strategy, as announced in last year's budget. We will continue to work with communities, provinces, territories, and the private and not-for-profit sectors to implement the housing first approach to homelessness.

I want to highlight how the budget and our government honours and respects the sacrifices made by veterans and their families. This budget introduces new measures to the existing measures in previous budgets to support the men and women who have served in the Canadian Armed Forces. We have expanded the funeral and burial program by providing over $800 million over three years to ensure that a veteran of modest means can have a dignified funeral and burial.

Finding meaningful work after leaving the Canadian Forces is a key factor in the successful transition back to civilian life. That is why this budget will make changes to the Public Service Employment Act and regulations to prioritize the hiring of veterans for federal public service employment opportunities.

To conclude, on this side of the House, our government is for all Canadians. From our youth to the elderly, business owners to apprentices, and young families to veterans, this government has invested in the prosperity, safety, and growth of all Canadians and their families. Through economic action plan 2014, we will continue to do so. I can only hope that the NDP and the Liberals will finally recognize this and support this budget.

[Francine Raynault, NDP, Joliette, QC]

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

The NDP and I would like to know one thing. Bill C-31 does not renew the job creation tax credit for small business. The credit no longer exists. What answers does my colleague have for owners of small businesses in his riding or in his colleagues' ridings?

[Lawrence Toet, Conservative, Elmwood—Transcona, MB]

Mr. Speaker, as a former small-business owner myself, I am actually very pleased with all the work this government has done to support small businesses and to bring forward legislation that allows employers to not have to deal with so much red tape, especially our small and medium-sized enterprises. They have limited capacity at the management level to deal with some of these things, and there is an overabundance of burden placed on them by a lot of documents they have to bring forward.

As I mentioned in my speech, there are 800,000 pieces of documentation required by 50,000 small businesses across this country that need to be brought forward to CRA. We have eliminated that. We are taking a lot of the burden away from small and medium enterprises, allowing these entrepreneurs to focus on business development and job creation rather than on a mountain of paperwork.

[François Lapointe, NDP, Montmagny—L'Islet—Kamouraska—Rivière-du-Loup, QC]

Mr. Speaker, I will quickly respond to the comments on the infamous red tape. We cannot say often enough that the only thing on the table is “plus one minus one equals zero”. That is the only concrete initiative from the government and it has been talking about this for years. If we add one paper, we take away another: plus one minus one equals zero. There is no reduction in red tape. I will repeat that every time if need be. The people across the way need to understand that.

Another aspect of this budget was rather shocking. We have been saying for months that the transaction fees that credit card companies charge merchants are excessive. Finally, three small paragraphs in the budget acknowledge that this is a serious problem. However, absolutely no tangible solution was provided, something that was not well received by major merchant groups.

Can my colleague tell us whether his government will not be content just to realize that there is a problem, but in fact do what it takes and impose a regulatory framework to stop this abuse?