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.

Motions in Amendment

[Claude Gravelle, NDP, Nickel Belt, ON]

Mr. Speaker, I heard the member speak a lot about the small business tax credit that was removed, or not included in this budget. It created a lot of jobs, especially in places like Nickel Belt and small communities. It kind of reminded me of the ecoENERGY program that was cut back in the previous budget. That also created a lot of jobs and helped many Canadians remodel their homes, so they could save a lot of energy.

I wonder if the hon. member could comment on those two issues that have been removed in this budget and previous budgets.

[Nathan Cullen, NDP, Skeena—Bulkley Valley, BC]

Mr. Speaker, it is almost as if the Conservatives have an allergy to good ideas when they are working and helping Canadians, if they do not actually fit the Conservative ideology at the time. The ecoENERGY retrofit program was a great example.

The Conservatives started up a program, which was supported broadly by the building trades community in Canada and by Canadians who wanted to do something about climate change and reduce the cost of home heating. The Conservatives started the program up and then killed it. Then they realized it was working really well, because their own analysis said it was, and they started it up again, and then they killed it again.

They cannot imagine why the building sector in Canada has no faith in the Conservative government. It is because they cannot keep a straight thought consistent for more than two times in a row.

We have also seen this with the Conservatives getting rid of the small business hiring tax credit, which is a program that was obviously well applied.

This reminds me of a conversation I had with a Conservative minister about the ecoENERGY program, but in this case it was specifically about a program to help Canadians get into more efficient automobiles. When we were on the plane, he said it was unbelievable that the program was oversubscribed and there were so many people coming into it. My first intuition was that if it was working for the Canadian auto sector building cars here, and it was working for Canadians by lowering the cost of filling up at the pump, and it was helping out the environment, then an oversubscribed program is a wonderful problem to have. His response was so indicative of how Conservatives think about these things, because he said, “No, no; we're cancelling it”, and they did. Two weeks later they cancelled the program outright.

At some point one has to say that Conservatives never let the facts get in the way of a good argument.

[Jasbir Sandhu, NDP, Surrey North, BC]

They are Kijiji facts.

[Nathan Cullen, NDP, Skeena—Bulkley Valley, BC]

Oh, yes, Mr. Speaker, Kijiji is a wonderful example of how the Conservatives set out the temporary foreign worker program. Kijiji told them that there were so many job needs, and they believed what they read online, so they brought in a bunch of temporary foreign workers and completely distorted the Canadian economy. It is one of the most interventionist governments in Canadian history.

We say let the free market do what it will, and if we need to raise wages in this country, then Canadians deserve that raise for the hard work they do each and every day.

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

Mr. Speaker, it is certainly a pleasure to rise tonight and debate Bill C-31, the economic action plan 2014, act no. 1.

I will not go into a huge amount of detail on all the various parts of the budget. There is a lot in the budget that is good for Canadians. I will zero in on a couple of points. I want to explain those points so Canadians thoroughly understand them. Anyone listening to the debate tonight would have a very difficult job separating fact from fiction on the opposition side. Those members make outlandish and wild accusations with absolutely no proof or credibility to back it up.

Year after year, budget after budget, our government has created the fiscal and policy conditions that help Canadian businesses prosper. Canadian citizens benefit from a high standard of living. That is a sentiment shared by many. Globally recognized authorities, from the Organisation of Economic Cooperation and Development to the International Monetary Fund, have ranked Canada as one of the best countries in the world in which to do business. In fact, they expect Canada to be among the fastest growing and strongest economies in the G7 over this year and next.

I bring that up for a very simple reason. If anyone is listening to the rhetoric in this place tonight, that is fact. That is not fiction. That is not made up. That is reality. If we stick to reality, we could actually have a good, solid discussion about the budget, but if the opposition members only want to engage in fiction, then we cannot have a proper debate over the budget. The reason is simple: facts speak for themselves. Over one million more Canadians are working today than during the worst part of the recession. That is the best job creation record of any G7 country during this period.

Of course, there is ongoing uncertainty in the global economic environment. That is why we must continue to encourage job creation and economic growth, the twin pillars of our economic action plan since its inception in 2009. It is also the reason why we must keep our sights firmly set on the goal of balancing the federal budget by 2015.

In economic action plan 2014, our government renewed its commitment to returning to balanced budgets, fostering jobs and economic growth, and supporting families and communities across Canada. Economic action plan 2014 act, no. 1 contains important measures that build on these three key priorities.

Today, I would like to highlight two measures in particular: the search and rescue volunteers tax credit and important amendments to the Importation of Intoxicating Liquors Act.

Since 2006, our government has put in place a number of tax relief measures to support hard-working Canadians and their families: the first-time home buyers' tax credit, registered disability savings plan, the family caregiver tax credit, pension income splitting and many more.

In Economic action plan 2014, we announced a new tax credit for ground, air and marine search and rescue volunteers. We are proud to publicly recognize the important role these brave men and women play and the difference they make in their communities. The non-refundable search and rescue volunteers tax credit is similar to the volunteer firefighters tax credit, which our government proudly introduced in 2011. Eligible search and rescue volunteers could claim it for 2014 and subsequent tax years.

Search and rescue volunteers are an integral part of Canada's emergency response network, supporting the Canadian Coast Guard, police, and other such agencies. Often working in dangerous conditions, they put their own welfare at risk time and again to ensure the safety and security of their fellow citizens.

To qualify for the new tax credit, an individual must perform at least 200 hours of volunteer search and rescue services in a tax year, for one or more eligible search and rescue organizations. Eligible search and rescue organizations include those that are members of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association, the Canadian Coast Guard Auxiliary, and search and rescue organizations whose status as such is recognized by a provincial, municipal or public authority.

Search and rescue volunteers who perform at least 200 hours of eligible service during a year can begin to claim the new non-refundable credit on their personal income tax and benefit returns starting next year, on their 2014 tax return. Eligible service includes responding to and being on call for search and rescue and related emergency calls, attending meetings, and participating in required training related to search and rescue services, all of these activities taking place on a volunteer basis, of course. The credit will be calculated by multiplying the lowest personal income tax rate for the year by $3,000. For 2014, the credit will be 15% of $3,000, or $450.

It should be noted that the hours volunteered for eligible search and rescue along with firefighter services can be combined. However, only one credit for the year can be claimed, either the volunteer firefighters tax credit or the search and rescue volunteers tax credit. Volunteers with at least 200 hours of combined eligible search and rescue and volunteer firefighting services in a year will be able to choose between the two tax credits. Individuals who receive honoraria for their duties as emergency service volunteers will also be able to choose between the new search and rescue volunteers tax credit and the existing tax exemption of up to $1,000 for honoraria.

Our government is proud to add the search and rescue tax credit to the long list of tax relief measures we have already introduced for Canadians.

With my remaining time, I want to discuss our government's plan to modernize legislation left over from the prohibition days. The Importation of Intoxicating Liquors Act is a federal statute governing the interprovincial transportation and international importation of intoxicating liquors. It was enacted in 1928 at the request of the provinces after the repeal of their liquor prohibition laws. This legislation controls and restricts the movement of liquor from one province to another, as well as its importation into Canada.

Currently, the Importation of Intoxicating Liquors Act prohibits Canadians from taking beer or spirits across provincial boundaries. In Bill C-311, which was sponsored by my colleague from Okanagan-Coquihalla and received royal assent in June 2012, we updated some of the archaic provisions of the act by removing the federal barrier on transporting wine from one province to another for personal use. Bill C-31, the legislation we are debating two years later, contains the next logical step in the process of modernization.

The amendment we have proposed removes the federal barrier that prohibits individuals from moving spirits and beer from one province to another when it is for their personal use.

Our government is taking action within its jurisdiction to strengthen internal trade by removing barriers to the movement of goods within Canada. It is important to note that there is no change to the province's authority to set limits on personal importations of spirits and beer and that change to provincial liquor laws may also be required to allow the interprovincial movement.

I am proud of our government's record of achievement and our sound fiscal policies. We have invested in job creation and training, supported trade and innovation, and improved the quality of life for families and communities from coast to coast to coast. At the same time, we brought the overall tax burden to its lowest level of tax in 50 years. We have introduced measures that will keep us on track to a balanced budget in 2015-16.

I will conclude by simply saying that I am honoured to do my part to advance economic action plan 2014. I sincerely hope all members will join me in giving Bill C-31 their full support.

[The Acting Speaker, Bruce Stanton]

Before we go to questions and comments, I see there is a lot of interest in questions and comments this evening. I would ask all hon. members to keep their interventions brief, no more than one minute, so we can move on to the next participant.

Questions and comments, the hon. member for Victoria.

[Murray Rankin, NDP, Victoria, BC]

Mr. Speaker, at the finance committee, of which we are both members, an official from the Department of Finance confirmed that one million people in Canada, so-called dual citizens, would be affected by FATCA and the government's implementation of that.

At the finance committee, the New Democrats moved two important amendments, one that would confirm that this bill would not override the Privacy Act and the charter and another requiring notice before personal financial information would be sent to the U.S. IRS.

Would my colleague comment on those amendments and would he be in a position to support them?

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

Mr. Speaker, I welcome the question from my colleague who is absolutely correct. He sits with the opposition members on the finance committee. I thought we had a very conclusive and thorough debate on the implications of FATCA to American citizens living in Canada and their tax obligation, which they have always had. However, now it will be legislated through the United States.

We believe FATCA is charter-proof and the Privacy Act will not be impinged upon by FATCA. Also the reality is that any American citizen or dual citizen has always had an obligation to file income tax in the United States.

[Scott Andrews, Liberal, Avalon, NL]

Mr. Speaker, I listened to the comments from the member from Nova Scotia with interest. He talked about the tax credit for search and rescue and tried to explain that if people were search and rescue volunteers or firefighter volunteers, they could combine their hours. Why would we not give two separate tax credits, one for the volunteer firefighter who spends 200 hours in his community with the fire department and then also spends 200 hours with search and rescue? Why would we not give both tax credits to that individual for over 400 hours of community service?

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

Mr. Speaker, I believe the hon. member would know that the reason this volunteer tax credit was brought in for search and rescue, and the reason we allowed those hours to be combined with volunteer firefighter hours was so many of volunteers would have enough hours to qualify for the tax break. He certainly would have some volunteers in his communities. I know I have many in my communities. Volunteers in some of the smaller departments, such as the volunteer fire departments, and some of the smaller search and rescue groups would not get enough hours to qualify for a tax break. Therefore, we allowed the combination of both search and rescue volunteer hours and volunteer firefighter hours so people would be eligible for a tax break. It is not a matter of being eligible for both; it is a matter of hopefully being eligible for one.

[Lois Brown, Conservative, Parliamentary Secretary to the Minister of International Development]

Mr. Speaker, I would like to follow up that question with my hon. colleague. He lives in the Maritimes and I am sure there are a lot of search and rescue activities that go on in the area in which he lives. Could he comment on what this means to the people in his riding?

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

Mr. Speaker, this is a great tax credit for the volunteer search and rescue personnel, the auxiliary coast guard, the volunteer firefighters, especially in smaller communities.

I live in rural Nova Scotia. The largest community in the riding that I represent has only 8,000 people in it. Most of the communities have 1,000, 1,200, 600, 300 people or smaller. In many places there are not a lot of centres. In the community I live the centre is New Ross where 36 people live. We are talking small rural communities with a lot of volunteers, and a lot of volunteerism throughout Atlantic Canada. This tax credit is a great boost to those organizations.

[Raymond Côté, NDP, Beauport—Limoilou, QC]

Mr. Speaker, to begin, I would like to make a fairly critical comment to the hon. member for South Shore—St. Margaret's. His complaints about the opposition are quite pathetic, given that the government holds a majority in both the House and committees.

If the government wants to earn the respect of Canadians and the opposition parties, it needs to show some courage and admit that all of the MPs who sit in the House are presenting sensible ideas—which may even be constructive—and that it is possible to discuss them. In the three years since I was elected, I have seen how this government operates. In this case, with this particular 360-page omnibus bill, all of the amendments proposed by the New Democratic Party were systematically rejected, even the ones that dealt with details that have limited scope and would not have affected the substance of certain measures included in Bill C-31.

My speech will have two parts. First, I will talk about this government's approach, about how it refuses to listen to anyone who disagrees with it and about how it simply imposes its will. The government's lack of courage is incredible. Moreover, this all started with the help of the Liberals, when we returned to the House for the last four weeks. They forced longer sitting hours on us and restrictions on procedural rules, which is surprising for the Liberals.

It is as though having a majority and the power to repeatedly shut down debate was not enough for the government. We saw it again today, when it invoked closure for the 69th time. It is absolutely unbelievable. I do not know how some of my colleagues can look at themselves in the mirror every morning or how they can sleep at night. When I see them with their eyes glued to their desks, it strikes me that wilful ignorance is the only way they can live with themselves.

I would like to reiterate that this bill is 368 pages long and contains a variety of measures. It is a hodgepodge of legislative measures that affect dozens of different laws. It is absolutely vital that the government consider the fact that the official opposition did not disagree with everything in the omnibus bill. Anyone can see that if they look at the work that has been done recently by the Standing Committee on Finance. Had some of the measures proposed by the government in this omnibus bill been examined separately, the NDP would have either fully supported them or supported them on the condition that discussions be held so that we could propose amendments to correct certain specific flaws.

Unfortunately, rather than having an open debate with all of the stakeholders, the government is imposing its will. It is particularly ridiculous to see the Prime Minister lecturing people left and right in Europe when his track record over the past 10 years is so poor that he could not even lecture someone as extreme as Vladimir Putin.

In January 2015, it will have been 10 years since this government began using all the procedural tools it could to try to impose its will, while defying traditions, legislation, and the operations and legitimacy of some of our institutions.

The government really has a very poor track record. Had this government implemented some measures to renew the CF-18 fleet, for example, we could have said that at least the Conservatives had managed to do something. Instead, by trying to find an aircraft to replace the CF-18 after over nine years in office, the government has left the skies empty of any new, safe and effective aircraft that would allow our air force to defend the country and finally do its job. It is absolutely unbelievable.

It is really shameful that the government is patting itself on the back when it has proposed very few practical measures to the public and has denied the legitimacy and the very basis of our work here in the House of Commons.

The second thing I would like to talk about affects me personally as the member of Parliament for Beauport—Limoilou. A major railway line passes right through the downtown core of Beauport—Limoilou, not far from the Port of Québec, where many of the riding's industrial plants are located. The trains travelling on that railway line transport a large variety of products, including solid and liquid bulk commodities. A number of those liquid bulk products are hazardous, volatile and explosive materials, such as jet fuel.

All of these products are moving through the downtown core of Limoilou, just a few metres from four schools that are located along the railroad track. There is an elementary school, a high school, a vocational school and the Limoilou CEGEP.

This is obviously a legacy of the past. I am absolutely not denying the importance of port activities or transit activities that require this means of transport. However, a few months ago, I met with a group of concerned parents, led by Xavier Robidas and Sébastien Bouchard, who were calling for more transparency and rigour with respect to rail safety.

There are some clauses in this bill that pertain to rail safety. However, it is very disappointing. Instead of correcting the problems of transparency, reassuring parents and addressing their very legitimate requests, Bill C-31 will impose a code of silence on all cabinet decisions. That is absolutely intolerable.

As far as I know, cabinet members are elected members and they are accountable. Why impose secrecy for something as vital as rail safety?

The same thing will happen every time regulatory changes are made or certain regulations are rescinded. Heaven knows that many problems with rail safety inspections were brought to light after the terrible Lac-Mégantic disaster. These problems resulted from a lack of resources and very lax compliance with regulations. This is contrary to the recommendations of the Transportation Safety Board.

This bill does not promote transparency and public information. The public will not be notified of these changes. When you play the game of democracy, you have to go all the way.

This government has shown a lack of transparency for more than nine years, especially since it gained a majority and has systematically refused to account to Canadians for its legitimacy.

I will end there. I no longer have much hope of making this government listen to reason. It is not complicated: in 2015, the government will be booted out and we will be there to take its place.

[Ted Falk, Conservative, Provencher, MB]

Mr. Speaker, for the last 10 minutes, I have listened to the hon. member make some disparaging comments and complain about his inability to comment on the bill before us, Bill C-31. For 90% of the time, he complained about the process instead of commenting on the bill.

However, I did hear him make one comment about the bill. He said that there were some good things in the bill that the NDP actually liked. If he cannot find anything to complain about in the bill, I would like him to use his time to tell us what is good about it.

[Raymond Côté, NDP, Beauport—Limoilou, QC]

Mr. Speaker, I must say at the outset that I agree with what my colleague just said. I did spend a lot of time talking about the process, which is deeply flawed.

I want to help my colleague understand that there has been a fundamental shift in the legislative process. Bills can be introduced in radically different ways, but if the government truly wants to earn respect, then it should not impose such ridiculous working conditions on all the representatives in the House. If we look at the number of hours we have compared to the number of clauses to be studied, that leaves just a few minutes per clause. That is absolutely unacceptable.