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

This bill is from the 41st Parliament, 2nd session, which ended in August 2015.

Sponsor

Joe Oliver  Conservative

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-31s:

C-31 (2022) Law Cost of Living Relief Act, No. 2 (Targeted Support for Households)
C-31 (2021) Reducing Barriers to Reintegration Act
C-31 (2016) Law Canada-Ukraine Free Trade Agreement Implementation Act
C-31 (2012) Law Protecting Canada's Immigration System Act

Votes

June 12, 2014 Passed That the Bill be now read a third time and do pass.
June 12, 2014 Failed That the motion be amended by deleting all the words after the word "That" and substituting the following: “this House decline to give third reading to Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, because it: ( a) has not received adequate study or amendment by Parliament; ( b) cancels the hiring credit for small business ( c) raises costs for Canadian businesses through changes to trademark law that have been opposed by dozens of chambers of commerce, businesses and legal experts; ( d) hands over private financial information of hundreds of thousands of Canadians to the US Internal Revenue Service under Foreign Account Tax Compliance Act; ( e) undermines the independence of 11 federal administrative tribunals; and ( f) fails to fully compensate for years of unjust clawback to the benefits of Canada's disabled veterans.”.
June 9, 2014 Passed That Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, {as amended}, be concurred in at report stage [with a further amendment/with further amendments] .
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 376.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 375.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 371.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 369.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 317.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 313.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 308.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 300.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 223.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 211.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 206.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 179.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 175.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 110.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 28.
June 9, 2014 Failed That Bill C-31 be amended by deleting Clause 27.
June 9, 2014 Failed That Bill C-31 be amended by deleting the short title.
June 5, 2014 Passed That, in relation to Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, not more than five further hours shall be allotted to the consideration at report stage of the Bill and five hours shall be allotted to the consideration at third reading stage of the said Bill; and that, at the expiry of the five hours provided for the consideration at report stage and the five hours provided for the consideration at third reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and in turn every question necessary for the disposal of the said stages of the Bill then under consideration shall be put forthwith and successively, without further debate or amendment.
April 8, 2014 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
April 8, 2014 Failed That the motion be amended by deleting all the words after the word “That” and substituting the following: “the House decline to give second reading to Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, because it: ( a) amends more than sixty Acts without adequate parliamentary debate and oversight; ( b) does nothing to create quality, good-paying jobs for Canadians and fails to extend the hiring credit for small business; ( c) fails to reverse devastating cuts to infrastructure and healthcare; ( d) hands over private financial information of hundreds of thousands of Canadians to the US Internal Revenue Service under the Foreign Account Tax Compliance Act; ( e) reduces transparency at the Atlantic Canada Opportunities Agency; (f) imposes tolls on the Champlain Bridge; ( g) jeopardizes the independence of eleven federal administrative tribunals; and ( h) enables the government to weaken regulations affecting rail safety and the transport of dangerous goods without notifying the public.”.
April 3, 2014 Passed That, in relation to Bill C-31, An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, not more than three further sitting days after the day on which this Order is adopted shall be allotted to the consideration at second reading stage of the Bill; and that, 15 minutes before the expiry of the time provided for Government Orders on the third day allotted to the consideration at second reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and, in turn, every question necessary for the disposal of the said stage of the Bill shall be put forthwith and successively, without further debate or amendment.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, as the member would be aware, Canada's health care accord expired this year, and Canadians are very much concerned about health care and the future of health care. They want to see assurance from the government in the form of another accord, an agreement between Ottawa and the provinces, that would ensure ongoing support of health care into the future.

These are things that could have been part of the budget implementation bill. Maybe the member could provide some comment on that being one of the major shortcomings of this particular budget.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9 p.m.

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, I thank my colleague for his comments. That is an important aspect to consider, especially when we put it into perspective over the past 20 years.

Let us not forget that in the 1990s, the Liberals made things extremely tough for the provinces by unilaterally reducing general transfer payments and health transfers in order to balance the budget and make themselves look good. I know that my colleague has already made the argument that he was not in the House at the time. Nonetheless, he does carry the Liberal banner. At some point he is going to have to accept that legacy, including the reckless cuts that had major consequences. I know all about it. In Quebec we saw massive retirements and it was disastrous.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9 p.m.

NDP

Francine Raynault NDP Joliette, QC

Mr. Speaker, I thank my colleague from Beauport—Limoilou for his speech. He talked about people's concern about dangerous goods transported on our railways. It is the same in my riding. People are worried and they talk to me about it when I go door to door.

With respect to tax measures, what are his thoughts on the fact that the government did not renew the job creation tax credit for small businesses, considering that small businesses create so many jobs?

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9 p.m.

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, I thank my colleague from Joliette for her question. Had I wanted to look at every item in this omnibus bill, it would have taken me at least five hours, and that would have been just my speaking time.

My colleague from Joliette made a very good point about a very simple, direct measure that was very popular with small businesses. The government never gave us a reason for unilaterally getting rid of that measure. It did not explain why it decided to cut such a popular, direct and active form of support for small businesses. We are still waiting for answers from the government.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9 p.m.

Conservative

Joan Crockatt Conservative Calgary Centre, AB

Mr. Speaker, I am very proud and pleased to be able to speak on behalf of the residents of Calgary Centre tonight on this budget implementation bill. I can assure the members opposite that these words are mine and mine alone, so any errors or omissions are attributable to me.

Before coming to speak to the House tonight, I looked up the word “responsible” in the dictionary. This is what I found: “Based on or characterized by good judgment and sound thinking”. Nothing could describe this budget better than those words.

With the leadership of the Prime Minister, Canadians can be assured that this budget, and their tax dollars, are being managed with sound thinking and good judgment. Of course, this is completely in contrast to what the New Democrats have shown us they are capable of.

I do not mean to sound like I am giving an English course here, but I also went and looked up the word “irresponsible”. Here is what I found: “Lacking a sense of responsibility; unreliable or untrustworthy”.

An example of that would be someone who thinks, for example, that budgets just balance themselves. It is clear that the Liberal leader has no idea what it actually takes to balance a budget. That is missing a pretty essential attribute for someone who would like to be the prime minister.

Can members imagine, just for a moment, what would happen if they ran a small business and did not take the operating budget seriously and if they did not take into account revenue versus expenditures and the cost of running the business and just spent whenever, whatever? I guess if people grew up with everything handed to them on a silver platter, they might think that way. They might think budgets just balance themselves, but I can assure the House that it is not the case for the rest of us. Average Canadians, like the amazingly resourceful people in my riding of Calgary Centre, remind me of this every day. They know that balancing the budget takes a lot of hard work. It takes a lot of tough choices, and yes, it does take leadership, but the rewards are many.

When I go door knocking in Calgary Centre, people tell me the same thing every time. Their number one priority is seeing a balanced budget, and they are exceptionally happy to know that economic action plan 2014, along with this implementation bill, would return us to a balanced budget in 2015. That is a promise delivered.

An interesting thing happens when we balance a budget. Suddenly we have more money, money that would have gone to the banks to pay interest. We have that money to put toward program spending and also to pay down our debt so that we are not leaving that debt for our children. We do not believe, on this side of the House, that we should be spending our kids' money.

As I said already, this did not happen by accident. For example, since budget 2010, we have done very broad based reviews in every single department that have focused on achieving savings without compromising service to Canadians. In fact, direct program spending has declined for three consecutive years. That is a trend Canada has not seen in decades.

Canadians have told us what is important to them. It is things like old age security and major transfers to other levels of government for health care and social programs. Therefore, health and social programs would continue to grow through transfers through 2018-19.

We have heard from some of the other members this evening about how important those transfers are to the rest of Canada. Our Conservative government knows that, and it continues to increase them. It is amazing that we have done all this while reducing spending on federal programs for three consecutive years while increasing the federal transfer payments to the provinces.

This has been important, too, for my province of Alberta, because we have rectified an old wrong that was perpetrated by the Liberals that previously gave Alberta less money per capita for health care than all other provinces. This budget, this year, would rectify that with $1 billion owed to Alberta coming back to it.

There is much more in this budget that deserves highlighting. For instance, last year Calgary was hit with a devastating flood. I have talked about that in the House before. It was one of the worst natural disasters in Canadian history, and I saw first-hand how people's lives were turned completely upside down.

Hundreds of my constituents asked for a national disaster mitigation program. This budget would deliver that. Once passed, it would provide $200 million over five years to establish a national disaster mitigation program.

We will work with provinces like Alberta and the territories and municipalities to build safer communities and to minimize the risk of repeating what happened last year in Calgary.

Economic action plan 2014 would also initiate a very important element, which is consultations with the insurance industry to explore a new approach to residential flood insurance.

I was amazed when I heard that Canada is the only G8 country that does not have residential flood insurance coverage. People can get flood insurance for their businesses, but not for their residences, generally. This leaves a lot of homeowners without adequate protection in the event of loss from overland flooding. We want to start that dialogue and will have it with insurance companies, along with the provinces and territories, to solve this problem.

We are not paying lip service here. These are concrete moves that are helping my constituents of Calgary Centre and all Canadians.

Even in the toughest economic times, our government has worked hard to reduce taxes for Canadian families and businesses, and these again are things from which we all benefit, even the members of the opposition. The federal tax burden is now the lowest it has been in 50 years. That is quite incredible.

Since taking office, our Conservative government has cut taxes 160 times. We have lowered the GST from 7% to 5%. We have introduced pension splitting for seniors, which leaves more money in their pockets. Did members know that now a single senior can earn $20,054 without paying any tax? A senior couple can have income of $40,108 and pay no income tax. Three hundred and eighty thousand seniors have been removed from the income tax rolls. That is real progress.

We have created the working income tax benefit to help ensure that low-income workers are now better off by taking a job than by not working.

Now an average family of four pays $3,400 a year less in tax. That is money in their pockets they can use or spend as they see fit.

However, we all know that taxes also help fund programs and services that Canadians rely on, so we are doing things like helping the sandwich generation. That is all of us who are looking after our moms and dads and our kids at the same time and are feeling stressed because we have jobs as well. The Canadian employers for caregivers action plan would work with employers to help people stay in the workforce while they are looking after that very important loved one.

We are going to keep closing tax loopholes so that all Canadians pay their fair share.

Quality of life is also important to us, so I want to spend a minute talking about quality of life initiatives for all Canadians.

Did members know that arts and culture contribute $8 billion every year to Canada's economy? That is not to mention the thousands of amazing rock performances and piano concertos and everything we love to go see. In my riding alone, this budget would help fund non-profit arts and culture events like Expo Latino, GlobalFest, the International Children's Festival and the Calgary Stampede. I look forward, as do my constituents of Calgary Centre, to attending a lot of those this summer.

Last, I want to talk about my second favourite colour, next to blue, and that is green, and that is because our government is making Canada greener every day. This Conservative government has added an area the size of Greece to our national parkland, and that is a legacy for us to enjoy now and for our kids to enjoy in the future. It is a real game-changer. The former U.S. energy secretary, Steven Chu, says that it is one of our country's most amazing accomplishments, and he does not know why we are not touting it elsewhere. I want Canadians to know that we are protecting our parkland.

This budget would also invest $391.5 million over the next five years for Parks Canada to make improvements to highways, bridges, and dams that are located in our national parks and along historic canals. This would build on our commitment to preserve Canada's natural heritage. We have continually allocated money to do this in iconic places like Sable Island, the Nahanni, and Waterton National Park. These are for future generations to share.

I am proud of this budget. This budget is a rock-solid example of balance, good judgment, and sound thinking.

I would be remiss if I did not add my thanks and those of my constituents to the late Jim Flaherty, on whose foundation our current finance minister is building.

This is a responsible budget that will continue to build on the Flaherty record and will continue to build on the Conservative strength of job growth and long-term prosperity.

Finally, I am also proud of what is not in this budget. There is no reckless spending, no NDP carbon tax, and no pie in the sky Liberal thinking.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:10 p.m.

NDP

Peggy Nash NDP Parkdale—High Park, ON

Mr. Speaker, unfortunately, what is in this budget and what I would like to ask the hon. member opposite about is the lack of transparency when it comes to railway safety. This particular omnibus budget bill, for some reason, includes railway safety provisions, except that what it would do is weaken and undermine railway safety. It would allow the government to change and repeal a wide range of safety regulations in the railway sector without informing the public. This would include standards for engineering, worker training, hours of work, maintenance, and performance. I know that in my community, constituents are very concerned about railway safety and the transport of hazardous goods.

Can the member tell us why the government would undermine railway safety with secretive measures that are going to negatively impact Canadians?

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

Conservative

Joan Crockatt Conservative Calgary Centre, AB

Mr. Speaker, I appreciate the opportunity to talk about this, and I thank the hon. member opposite, because the hon. member knows that the Minister of Transport has been working very hard to improve rail safety. A number of measures have already been announced, which I am sure she is well aware of.

There is another thing the NDP could be doing. New Democrats know that the safest way to transport many of the goods that are going by rail now is through pipelines, yet the party opposite continues to oppose pipelines and even goes so far as to undermine efforts by Canadians to build pipelines in other countries by going down to the States and working against our industry. If they want us to use the absolute safest method to transport things like oil and gas, for example, they should get on the pipeline bandwagon.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, the member for Calgary Centre said the number one concern in her riding was having balanced budgets. If we put that into perspective, the Conservative government has not had a balanced budget, not one balanced budget.

The government it replaced had numerous balanced budgets. Given that her number one priority for her constituents is a balanced budget, I would ask her if she does not think she might be in the wrong political party.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

Conservative

Joan Crockatt Conservative Calgary Centre, AB

Mr. Speaker, I love the hyperbole coming from the other side.

The member opposite is well aware that the world went through the worst recession since the 1930s in 2008, and this country emerged with the strongest economy of the G7. That was an incredible accomplishment. We did it without cutting transfer payments to the provinces, like the Liberals did, without cutting transfer payments to Alberta, like the Liberals did, and we have restored those injustices and have increased transfer payments while moving to a balanced budget next year, which the residents of Calgary Centre heartily applaud.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

Green

Elizabeth May Green Saanich—Gulf Islands, BC

Mr. Speaker, my hon. friend from Calgary Centre seems to think we are debating the budget. In fact, we are debating an omnibus budget bill, Bill C-31, which makes no reference whatsoever to national parks.

However, since she did, I would like to point out that while it is commendable that we have extended the boundaries of national parks and have added new ones, it is lamentable that the fundamental purpose of national parks, the highest possible category of protection for ecological integrity, is being systematically undermined by decisions of the government, such as privatizing the hot springs in Banff, creating a privatized ice walk in Jasper, privatizing golf courses in Nova Scotia, and worst of all offences, creating a national park on Sable Island where the primary regulator will be the Canada-Nova Scotia Offshore Petroleum Board, to allow seismic testing and drilling in that park. The national park system is being undermined as they expand its boundaries.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

Conservative

Joan Crockatt Conservative Calgary Centre, AB

Mr. Speaker, the government consistently hears from the opposition how X, Y, and Z are not being done to protect the environment, when it is actually this government that is doing the most to protect Canada's environment that we have seen.

We are reducing greenhouse gas levels. That is something that went up 30% under the Liberals. We are making sure that our parkland is protected, and this budget implementation bill would go further to help us do that in the budget, which is supported by the implementation bill. We would see an increase in money going to our national parks, and we would be supporting conservation and encouraging donations to ecologically sensitive land by providing tax relief for people who give donations. We have seen a large amount of ecologically sensitive land that has been donated because of these kinds of tax measures. Those are real things that are happening to improve Canada's environment.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:15 p.m.

NDP

Marie-Claude Morin NDP Saint-Hyacinthe—Bagot, QC

Mr. Speaker, I think it goes without saying that I have no intention of supporting this shoddy budget, not only because of its content, which I will talk about later, but also because of the fact that the government frequently resorts to an undemocratic process.

Omnibus bills have almost become a tradition in the House. This one is 360 pages long and has 500 clauses. It amends more than 60 acts, and the official opposition is not allowed to divide the bill to study it properly in committee. Furthermore, as usual, we do not have enough time to properly study the bill and propose amendments to improve it. There is no way to properly study this budget, which I find particularly disgraceful.

I am sick of the government introducing such measures and playing games with our laws without consulting the public. I think it is disgraceful and undemocratic. I am not the only one who feels this way, since my colleagues are in the same situation as I am. We need a change, and it will come soon, since 2015 is not far off.

I also find it particularly disgraceful that there is absolutely nothing in this budget to help the 300,000 additional Canadians who have become unemployed since the recession. The government has not come up with anything to help these people or deal with the loss of 400,000 manufacturing jobs during this government's reign.

There are many measures I disagree with in this bill. However, since I do not have unlimited time to talk about them, I chose to concentrate on the measures that affect my riding and my constituents.

We have been hearing a lot about rail safety for almost a year now, since the tragedy in Lac-Mégantic. This tragedy affected many people, and my constituents are particularly worried. There are many railways, and dangerous goods are transported in close proximity to homes in many of the 25 municipalities in my riding.

When I was reading the budget, I was very disappointed to learn that decisions about the standards related to the transportation of dangerous goods will now be kept secret. Canadians will no longer be informed of those decisions. I do not understand. It would be nice to have some sort of explanation about that. These decisions need to be transparent. The government should be consulting Canadians, the official opposition and experts. That would be helpful.

As for the temporary foreign workers program, it has many flaws. The minister tried to fix them, which is great. However, penalties are not being imposed on employers who break the rules. Can we really believe the Conservatives when they say that they will enforce the rules? I have my doubts.

I would like to be wrong though, because the temporary foreign workers program is very useful and helps many employers. However, we have to prevent abuses, and we first have to make sure that people here have work.

I am somewhat skeptical about that, so I am looking forward to seeing what will happen.

I would also like to talk about the Champlain Bridge. It is not in my riding, but many people from my riding, Saint-Hyacinthe—Bagot, work in Montreal and have to cross the bridge every day.

The NDP proposed four amendments at committee stage to find other solutions that would not involve a toll on the Champlain Bridge. All of those amendments were rejected and the government is imposing its unilateral decision. The Champlain Bridge will be built, but it will have a toll. I do not know how much the toll will be, between $1 and $3, perhaps. It does not seem like much, so some people might not think it is a big deal. Going to Montreal once in a while and paying $2 is not a problem. However, middle-class families use the Champlain Bridge every day. Let us do the math: $2 per trip equals $4 a day, $20 a week, or more than $100 a month. That is a lot of money for a middle-class family. A family can buy a lot of groceries for $100.

I am therefore wondering why it is necessary to make people pay for this bridge when Canada has the money needed to provide this sort of thing without making them pay. The government does not need to apply the user-pay principle to every new piece of infrastructure.

In that regard, the government announced $5.8 billion in cuts to local infrastructure. I cannot believe that the government is letting our infrastructure deteriorate so much. I do not understand it. Right now, I am touring the 25 municipalities in my riding. I am meeting with all the mayors and administrators to talk to them and see how things are going. Everyone is telling me that our infrastructure is aging. They all need money from the federal government. They cannot keep endlessly taxing residents and increasing municipal taxes. They have needs. They have to repair roads, sewers and many other things. However, the federal government is announcing $5.8 billion in cuts to local infrastructure. I do not understand the logic behind that. Is the government going to abandon our country like this? Is it going to let everything fall apart until we can no longer travel on our roads, until our sewers no longer work and until our municipalities are crushed by debt? I do not think that makes any sense.

What my party and I expect from a responsible government is for it to reverse the cuts to employment insurance, for example. We do not want people to have to travel 100 km from their home to work for 70% of their previous salary. That does not make sense. We want the age of eligibility for old age security to go back down to 65.

We also need to fight against tax havens. Rather than making billions of dollars in cuts to key areas such as infrastructure, the government could recover a lot of money by fighting against tax havens. What is more, $36 billion in cuts were made to health transfers to the provinces. It makes no sense. I am also going to promote my own cause. The bill that I introduced a year ago on a national housing strategy would help a lot of people.

I would like to send a message to the government. It would be great if it would soon realize that investing in social programs pays off.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:25 p.m.

NDP

Carol Hughes NDP Algoma—Manitoulin—Kapuskasing, ON

Mr. Speaker, I have been wanting to speak since the evening began. I very much appreciate my colleague's speech and comments.

She knows what kind of impact a budget like this has on affordable housing in her riding. It does not really help people, especially not seniors.

I sent a questionnaire about seniors to my constituents. Ms. Lebrun, who is from Moonbeam, replied saying that we need support for family caregivers, more home care for people who want to remain in their homes, and an end to the billion-dollar gifts the Prime Minister is wasting.

Does my colleague agree with Ms. Lebrun's comments? The government often says that Canadians are not interested in what we do here. I think that what we do in the House is very important. We really need help for our seniors and our veterans. We cannot forget our veterans.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:30 p.m.

NDP

Marie-Claude Morin NDP Saint-Hyacinthe—Bagot, QC

Mr. Speaker, I thank my colleague for her very good question.

I too get lots and lots of comments from people in my riding who need help. These people are veterans and folks who have worked hard all their lives and do not really want to work two more years before they can retire. That is totally legitimate.

I agree with my colleague. I think that a responsible government should invest in social programs to make sure that people are okay and can live good lives.

Motions in AmendmentEconomic Action Plan 2014 Act, No. 1Government Orders

June 4th, 2014 / 9:30 p.m.

NDP

Marjolaine Boutin-Sweet NDP Hochelaga, QC

Mr. Speaker, my colleague talked about rail safety earlier. I wonder what this is doing in a budget bill. Does my colleague know why it is in the bill?

Since this is a budget bill, I wonder what my colleague thinks of the fact that municipalities will not find out until three months after a train has passed whether it was carrying dangerous goods and what those dangerous goods were. Does she think that makes sense?