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

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

Mr. Speaker, there are many complex aspects of this omnibus legislation. Certainly, even the title, FATCA, foreign accounts taxation and compliance agreement, is one of the most complex.

It certainly would, as the hon. member stated, affect people who have no idea whatsoever that they could be caught in this broad ambit of people who are considered U.S. persons, people like me who were born in the United States but have nothing to do with the United States, who in my case has never lived there as an adult, but purely as a Canadian citizen and renounced U.S. citizenship.

This could apply to me, or my daughter. Then the information is handed over to the IRS without our knowledge.

Now, I want to draw attention to the charter argument, specifically section 15 of the charter, which says “Every individual is equal before and under the law...”. As my hon. colleague mentioned, the leading constitutional law experts of Canada have said that this will violate the charter.

So, as with other legislation, it will get pushed through this place. As in the case of the Nadon appointment or with some of the mandatory minimum sentence laws that were passed, we have clear evidence that we are being asked, as parliamentarians, to push through a piece of legislation that would be offensive to our fundamental rights of equality under the law, under section 15. I ask for the member's comments.

[Scott Brison, Liberal, Kings—Hants, NS]

Mr. Speaker, this speaks to the challenge of these omnibus bills.

We were denied the opportunity at the appropriate committees to consider all aspects of these changes in a more thorough, methodical, and thoughtful way. There are legal and constitutional issues to consider.

Members of the justice committee, for instance, ought to have been more engaged on the changes to the Supreme Court Act in the last omnibus bill, but instead we ended up getting into an embarrassing fiasco around Justice Nadon's appointment. This was embarrassing not just for the Conservatives but our citizens as well.

There is some expertise at the finance committee studying FATCA, but there is also a need to work with other committees.

Parliament could be mobilized and engaged more thoroughly if we did not have these kinds of disparate measures lumped together in one budget omnibus bill.

I would agree with the hon. member.

[Ted Hsu, Liberal, Kingston and the Islands, ON]

Mr. Speaker, I would like to point out that this bill does very little to help young Canadians find jobs. I am very concerned about the fact that if young Canadians struggle to find a job for a year or two during their youth, this will effect their earning potential and their ability to contribute to the country's economy for the rest of their lives. We see this happen to women who stay home while their children are young.

There will be a lifetime impact on earnings potential. If we do not do something now about all the young people who are still looking for jobs after the last recession, this sector of our economy, this cohort of young Canadians, will be hurt for the rest of their lives.

[Scott Brison, Liberal, Kings—Hants, NS]

Mr. Speaker, I really appreciate the question from my colleague from Kingston and the Islands. This bill does not do anything for young people and for middle-class families. The youth unemployment rate is higher than it was before the recession. We have lost 255,000 jobs for young people since the recession. This will have a terrible long-term effect on the economy.

According to TD Economics there is a $23 billion cost to the Canadian economy as a result of the scarring effect of young Canadians not getting a good start. This is leading to an unprecedented level of unpaid internships and growth in inequality of opportunity. Bill C-31 would do nothing to address the challenges faced by young Canadians or middle-class families.

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

Mr. Speaker, I would like to thank the hon. member for Kings—Hants for mentioning demutualization and the impact it would have, especially on certain regions of Nova Scotia. However, the bill does not indicate exactly what this government's intentions are in terms of demutualization. The Canadian Association of Mutual Insurance Companies stated that these companies do not want the government to create a framework that would include incentives for demutualization.

I would like the hon. member to speak more about the potentially negative impact of demutualization, not just for certain regions, but for people who have invested in mutual companies, especially the members, because they are the ones who invest in them.

[Scott Brison, Liberal, Kings—Hants, NS]

Mr. Speaker, clearly mutual companies are against demutualization. The government's intentions with this bill are not clear. We hope that when we discuss this bill in committee, we will get a better understanding of the direction the government wants to take. This is another case where, with omnibus bills, the government is making it difficult for us to do our jobs and assess bills responsibly.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, I rise today to speak in support of Bill C-31, economic action plan 2014, no. 1.

I will be splitting my time with the hon. member for Niagara West—Glanbrook.

As the bill's short title would indicate, this piece of legislation would implement some of the measures passed in economic action plan 2014.

I have noted through the years that my opposition colleagues take exception to the term “economic action plan”. They are welcome to. While they are concerned with titles and labels, we on this side of the House are concerned with action on jobs, long-term growth, and continued prosperity for all Canadians. We have focused on reducing taxes for all Canadians; lowering government debt; increasing competition in the Canadian marketplace; creating the best educated, most highly skilled, and flexible workforce in the world; and building the modern infrastructure that we need to compete abroad and enjoy living in livable communities at home.

These priorities were outlined in our first mandate in a document I would encourage all MPs to read. All Canadians would benefit from doing so. It is called “Advantage Canada”. It is available on the Department of Finance website. That document was written in better times, before the global recession. While times have changed, our priorities have not.

In the intervening years we have weathered the worst global economic downturn since the Great Depression, but we stuck to our priorities, the priorities that Canadians elected us to address. Our commitment to that course has paid dividends for Canada. In every way that Canadians pay taxes, whether sales tax, income tax, or customs and tariffs, this government has lowered them.

We are now poised to return to a surplus fiscal position. I cannot over-emphasize how important it is that we return to this balanced budget and reduce our long-term debt charges.

We have reduced unnecessary regulations. We have made progress in cutting red tape. We have concluded major free trade agreements. We have invested an unprecedented amount in our post-secondary institutions and the skilled trades. Right across this great country, Canadians have seen their local infrastructure renewed, from wastewater facilities to community centres. Locally, this has meant unprecedented investments in Wilfrid Laurier University, my alma mater, as well as the world-renowned University of Waterloo and Canada's top polytechnic institute, Conestoga College.

New computer science and engineering facilities provide students the best environment to learn. Many of these students will become graduates who want to start one of the high-tech businesses for which Waterloo region is so well known. When they do, they can take advantage of the federally supported new Communitech Hub, which offers the latest technologies for their use as experts in building high-tech businesses.

When we talk about high-tech businesses, what we will build is beyond our imagination. Quantum computing and nanotechnology are just two of the bleeding-edge fields now being pursued thanks to significant support from this government. When I say it is beyond our ability to imagine, I clearly remember, when I was a school board trustee back in 1978, that the computer housed in the school board offices was huge. It occupied almost a full room. Today we can compute far more than that on these little devices we hold in our hands, which each one of us in the House is privileged to use. Not only will those kinds of technology advancements from 1978 increase again, but they may also possibly double or triple in quantity.

Community centres from St. Clements to Kitchener have been built or renovated. Highway 8, our connection to Highway 401, has had its capacity increased to handle the increased volume that comes with our region's explosive growth.

We have done all of this during the worst times the world has seen since World War II, while reducing taxes for Canadians, and without cutting support for health care or education like the previous government did.

Canada has outperformed every other G7 country in job creation thanks to this government's commitment to long-term prosperity, as identified in the five priorities I listed earlier. Canadians have also experienced the strongest real per capita growth in the G7.

As chair of the Standing Committee on the Environment and Sustainable Development, I am especially proud of the key investments our government has made to protect and preserve our natural habitats. This government has invested over $17 billion in clean transportation initiatives, renewable fuels, clean air, clean energy, energy efficiency, and green infrastructure. This bill would build on that legacy, making it easier and more affordable for Canadians to donate ecologically sensitive lands for preservation.

As I mentioned earlier, this budget would put us within a hair's breadth of a return to surplus. In our party, this is important. The leader of the third party claimed that budgets will simply balance themselves. While Canadians of a certain generation will remember that Pierre Trudeau had a similarly cavalier attitude toward budgets, many more Canadians will remember the painful actions it took to clean up the mess that Trudeau left. The truth is that it took decades for Canada to dig itself out of the hole that Trudeau left. If budgets balance themselves, why is the United States unable to do so; why is the Wynne government in my home province of Ontario unable to balance its books? Deficits and debts out of control, that is Pierre Trudeau's fiscal legacy.

Now, the leader of the third party wants to bring us back to that. We on this side of the House are preparing for a brighter future, not a return to the dark days of deficits and debts spiralling out of control. Not only were they spiralling out of control, but they were also followed by very drastic cuts to health care and education, which many people in this room and many, especially in Ontario, will still remember with a great deal of pain.

On this side of the House, and among a few members on that side—not today but usually—we believe in fiscal discipline. A balanced budget allows us to spend more of the tax dollars that we collect to serve Canadians, and means less for the bankers and bondholders who fund that debt. When the government borrows less, interest rates drop for Canadians who are seeking to borrow for a home or a car, and for provincial governments like my own that seem addicted to spending the money they do not have. That is our vision. Unlike the third party, we will not mortgage our children's and grandchildren's future in a vote-buying exercise.

We focus instead on the fundamentals. This act would make it easier for small businesses to grow and hire by reducing the amount of time and resources they must devote to administrivia, allowing them instead to focus on their business.

This act would make life a little easier for Canadians struggling with health issues, by making the Canada Labour Code and the Employment Insurance Act more flexible for employees, and allowing compassionate care leave for employees with critically ill children.

As well, this act addresses an issue that has so infuriated Canadians of late. We have seen senators accused of serious irregularities being suspended by their peers. They have no staff, no offices, no responsibility, but they are still accumulating pensionable service. To average Canadians, the middle-class Canadians the third party struggles so hard to define, this does not reflect any reality they have ever experienced.

In my home of Waterloo Region, business people tell me that they cannot access the talent they need. This act would make it easier for Canadians to pursue a skilled trade by offering financial assistance to apprentices. These business people also tell me that the current system of training is broken, focused on filling seats and not on producing results. I was especially pleased when members of the Ontario government finally agreed to participate in the Canada jobs grant program.

We are focused on jobs, growth, and long-term prosperity. The budget this act would implement will move us further toward those goals. By every measure, under this government Canada's economy has outperformed the world.

I know that the members opposite are screaming from the rooftops that this budget is the end of the world. They have been sticking to that Chicken Little routine every budget since Canadians first gave us the responsibility of governing, but they have been wrong every year and are wrong again. They are again wrong this time, and the evidence is that our approach is working. I ask the members opposite, especially those who have served more than one term, to listen to themselves, review what they predicted about previous budgets, and then review what happened, to see how wrong they have been year after year. I do not have time to go into all of the evidence, but maybe during the questions I will.

Under this government, Canada has led the world. That may be an uncomfortable fact for the opposition members, but it is a fact they cannot deny.

[Guy Caron, NDP, Rimouski-Neigette—Témiscouata—Les Basques, QC]

Mr. Speaker, I listened to the lecture that the hon. member has given us. Unfortunately, the Conservatives like to ignore what they are doing and especially what they are not doing.

Looking at budget 2013, we see that there were numerous tax increases, either because of the removal of the provincial tariff exemptions or because the government applied GST on many items, such as parking at hospitals. I would like to know where the hon. member actually was when the Conservatives decided to impose the GST on parking at hospitals, a measure that was so bad they have now chosen to remove it with budget 2014 and this BIA.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, this gives me a chance to add some material that I did not have time to do earlier. It is important for all members of the House and all Canadians to realize that it is on this side of the House, in this government, that we are working to reduce the tax burden on Canadian families. In fact, the average Canadian family currently pays $3,400 less in taxes than it did in 2006 when we took office.

There are a number of other facts I would like to clear up because they were misinterpreted earlier. Over one million net new jobs have been created in Canada, and over 85% of those are full time and 80% are in the private sector.

I could go on, but I have to give someone else a chance.

[Ted Hsu, Liberal, Kingston and the Islands, ON]

Mr. Speaker, I thank my Conservative colleague for his speech, which targeted the Liberal Party. I appreciated it a great deal, because we are working to oppose this government.

My Conservative colleague talked about the environment and some of the things the government is trying to do. Why did it not bring back the ecoENERGY retrofit homes program?

This was a program that encouraged people to make homes more energy efficient in order to save them money when living in their homes. It was for everyone, and also helped to reduce greenhouse gas emissions.

It was really a win-win situation. It helped local businesses, saved energy, saved money, and reduced Canada's greenhouse gas footprint.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, I am thankful that my colleague drew attention to the fact that I did target the Liberal government. In fact, it was the previous Liberal government that actually nudged me out of my complacency and to get involved in politics in the first place, because of some of the mismanagement I saw there.

Specifically, we have invested, since 2006, more than $17 billion in support of the environment.

The member references the ecoENERGY program. Well, all of us in the House knew it was a time-limited plan. When we established it, it was a time-limited plan. It was a Conservative plan. However, the funny thing is that these people voted against it when we implemented it and now are asking us why we are not continuing it.

Greenhouse gases in this country have decreased by 8% since 2005 during a time when the economy grew by over 8%. Under the so-called Kyoto accord, greenhouse gases did not go down like they were supposed to, but actually increased by 30%. So, on the environment, I am proud of the record of our government.

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

Mr. Speaker, specifically following up on the environment, I just want to say that the government recently announced $4.4 million of support, in partnership with the Nature Conservancy of Canada, for 743 hectares of land just outside of the Oliver-Osoyoos area in the South Okanagan Similkameen.

This is a major effort by the government to conserve, and I will quote Linda Hannah, B.C. regional vice-president of the Nature Conservancy of Canada, who says:

This is one of the most significant conservation projects we have undertaken here in B.C. This project will benefit not only the many rare species that rely on this habitat, but also the people who live in and visit this beautiful valley and want to see it remain ecologically vibrant.

Obviously, government has a role to make sure that these valuable lands are conserved, but the member mentioned in his speech that government can also get out of the way and encourage people to donate their own land. I would like him to comment on that.

[Harold Albrecht, Conservative, Kitchener—Conestoga, ON]

Mr. Speaker, I thank my colleague for drawing attention to the parks. Under this government, we have increased the area of our national parks by 58%. The square-mileage of our parks has increased.

Regarding the donation of ecologically sensitive land, this is an important aspect. When people do have these prized possessions, many of which are like the lands Ducks Unlimited Canada is currently administering and creating, it is important that they be allowed to donate these without a huge tax burden.

[Dean Allison, Conservative, Niagara West—Glanbrook, ON]

Mr. Speaker, I am honoured to rise today to highlight several features of budget 2014. Each year we bring out a new budget with new particulars but with the same steady principles and long-term priorities. We have looked at our economic circumstances and listened to Canadians and we know that they support our government's continued efforts to secure jobs, economic growth, and long-term prosperity.

This government is proud to serve Canadians in both domestic and international affairs. On the domestic side, I would like to speak to specific job-creating and economic measures as well as our low-tax plan on the road to balance. Moving to international issues, I hope to address economic immigration, free trade agreements, and Canada's relationship with the United States.

Allow me to start with an issue that is near and dear to all Canadians: jobs. Our government knows that Canadians are willing to work hard to get ahead, but we recognize the gap between the demand for skilled work positions and our current graduates and trainees. We are taking action to address these challenges. We would encourage students to enter the skilled trades by making interest-free loans available for Red Seal apprentice programs. Apprentices would be able to get interest-free loans of up to $4,000 per technical training period.

Our government is committed to workers who have lost their jobs and those who need retraining. Economic action plan 2013 introduced the Canada job grant to address this very issue. The grant would go toward training Canadians for jobs in high-demand fields and will be fully implemented in fiscal year 2017. The plan is to invest $300 million in the new program from the existing $500 million labour market agreements with the provinces. Budget 2014 would continue this implementation process.

In addition to training Canadians for available jobs, we are making it easier for businesses to hire them. As a member of the Red Tape Reduction Commission, I am pleased to say that this government would now implement another one of its recommendations. We would cut the administrative burden on more than 50,000 employers by reducing the maximum number of required payments on account of source deductions.

Despite these and other measures, the Canadian economy will experience periodic labour force gaps. Companies can address these gaps with temporary foreign workers if there are no Canadians available to do the work. Our government sees the value of the foreign worker program and its ability to help businesses in need, but we strongly believe that Canadians should always get the first shot at available jobs. To that end, we would commit $11 million over two years and $3.5 million each year going forward in reforming the labour market opinion process.

In addition to training, cutting red tape, and filling labour gaps, our government continues the trend of keeping corporate taxes low. Low taxes encourage more start-ups and attract more international companies to move here. Our steady course on corporate taxes works nicely with our reduction in personal taxes, but I will speak more on that later. To supplement these direct measures, budget 2014 includes several less direct approaches that would encourage economic activity by creating a more conducive climate.

New inventions, ideas, and methods give Canada an economic edge over international competitors. Our government helps to foster these innovations and discoveries by funding research and development projects throughout the country. In 2014, we would continue the trend of increasing annual R and D funding, with the total proposed spending now at $1.6 billion over five years.

We all know that sometimes brilliant ideas come from surprising sources and that the Internet is the single greatest advance in knowledge sharing in generations. Getting more people online increases the chances of new ideas coming to the fore. Budget 2014 proposes to spend $305 million over five years to extend and enhance high-speed broadband access to roughly 280,000 households in rural and northern Canada.

Of course, information flowing online is not the only thing that needs to move in Canada. People and goods require quality roads and rails to navigate our vast country. We have set aside $53 billion for the building Canada plan. Among other things, this plan would fund transfers to provinces and municipalities and would accept applications for the building Canada fund. It would also renew the P3 Canada fund to find new ways for state and private actors to co-operate on projects. It would contribute to on-reserve infrastructure, and much more.

Canadians know that governments pay for these kinds of infrastructure projects through taxes. However, if taxes get too high, it can actually slow the economy down. With that in mind, since 2006, we have introduced over 160 tax-cutting measures. The average family of four's yearly taxes are now around $3,400 lower.

Building on that solid record, budget 2014 includes many individual cuts. For example, we propose increasing the GST exemption measures, such as exempting training in coping tactics for people with disorders and disabilities. One of my personal favourites, due to the exciting technology element, is the exemption for eyewear specifically designed to electronically enhance the vision of people with impairments. Along with a host of other cuts, these measures would continue to make life just that much easier for Canadians.

Governance is about trade-offs, such as tax relief versus deficit elimination. Our government is doing both, which brings me to my personal favourite part of budget 2014: staying on track to balanced books and surplus.

Canadians trust our government to protect the nation's finances, to tax wisely, to rein in spending, and to respond to crises. Responding to the great recession of 2008 took a heavy toll on the budget. However, I can proudly say that the budget is on track to balance for the next fiscal year, and the sooner the better. As a small businessman, I can say first-hand that I understand the occasional need for borrowing, but I also understand the immense joy and relief of being in surplus again.

We are eliminating the deficit in two ways: by increasing revenue and by cutting spending. By fostering a healthy economic climate, our government has helped the GDP rise, which increases tax revenue without raising taxes. Unlike what the inexperienced Liberal leader thinks, budgets do not just balance themselves. Unlike what the reckless New Democrats may hope, a carbon tax on everything depresses GDP and lowers tax revenue.

The second way we are tackling the deficit is by making concerted efforts to reduce the size of government through attrition and modernization.

Growth in GDP and population brings me back to the matter of immigration I introduced when speaking of the LMOs earlier.

Along with most Canadians, our government believes that our immigration system should benefit Canada. As such, we have taken several important steps to reform the system, including proposing replacement of the immigrant investor program by the immigrant investor venture capital fund. The new program would ensure that this class of immigrants would make substantial contributions to our economy.

Immigration is just one way that we interact with the wider world. Canada also trades extensively, and trade is good for economic growth.

As I mentioned, we have managed to grow GDP without raising taxes; in fact, we have grown our GDP by cutting taxes over 160 times.

Increasing resource development and increasing trade are two of the best ways to increase our GDP. With the signing of the Canada-European trade agreement late last year and the Canada-Korea trade agreement a few weeks ago, Canada has secured new opportunities for growth.

Of course, trade requires goods and services to exchange. Canada is blessed with abundant natural resources, fertile soil, and the workforce needed to translate those assets into exports. I am particularly pleased to note that budget 2014 continues funding for agricultural development through the Growing Forward 2 framework. I also appreciate the proposed expansions to the types of livestock qualifying for tax deferral on sale by farmers dealing with drought or excessive rain.

Measures like these clearly show that our government is pursuing a sound strategy of diversifying our economy through developing our resources, opening new markets with new partners, and drawing closer to old friends and allies.

The great thing about trade is that it is not a zero sum game. Seeking out new trade opportunities in the Asia-Pacific zone and in Europe does not diminish our existing trade with the United States. The fact is that the United States is, and will continue to be, our closest ally and greatest trading partner. Our government is determined to increase that trade through improved cross-border infrastructure, such as the new international trade crossing between Windsor and Detroit. Budget 2014 proposes to provide $470 million over two years on a cash basis for the procurement and project delivery parts of the new bridge project. Since the Windsor-Detroit corridor handles 30% of Canada-US trade by truck, and since that trade is forecast to increase, expanding our infrastructure is an obvious choice.

Whether it is implementing direct job-related measures, cultivating a high-growth economic climate, cutting taxes while balancing the budget, or launching new trade initiatives, our government is taking solid steps for the good of the country. All Canadians can benefit from the sound governance budget 2014 demonstrates and from the prosperity to which it contributes. That is why I am looking forward to seeing the budget implemented.

[Guy Caron, NDP, Rimouski-Neigette—Témiscouata—Les Basques, QC]

Mr. Speaker, I would like to point out that the member who just spoke achieved something quite remarkable. We have before us a 350-page bill that will change, create and amend over 50 pieces of legislation. The member managed to speak for 10 minutes without even addressing one single aspect of the bill we are discussing in the House.

I know that the member's riding is close to the United States. One item in particular is important in this bill, and that is FATCA. Many people in his riding who are Canadian citizens and do not consider themselves American could be targeted by the U.S. revenue service, according to which they might owe thousands or even tens of thousands of dollars because the U.S. government sees them as American citizens. Those people's files could be transferred to the revenue service without their knowing it and could ultimately be subject to claims. Should that happen, those people will go to the member in question.

I would like to know what the member will tell the people targeted by the U.S. intelligence and revenue services about the fact that they might owe thousands of dollars that they do not think they owe to the U.S. government.