Bill C-4 (Historical)

Economic Action Plan 2013 Act No. 2

A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures

Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it
(a) increases the lifetime capital gains exemption to $800,000 and indexes the new limit to inflation;
(b) streamlines the process for pension plan administrators to refund a contribution made to a Registered Pension Plan as a result of a reasonable error;
(c) extends the reassessment period for reportable tax avoidance transactions and tax shelters when information returns are not filed properly and on time;
(d) phases out the federal Labour-Sponsored Venture Capital Corporations tax credit;
(e) ensures that derivative transactions cannot be used to convert fully taxable ordinary income into capital gains taxed at a lower rate;
(f) ensures that the tax consequences of disposing of a property cannot be avoided by entering into transactions that are economically equivalent to a disposition of the property;
(g) ensures that the tax attributes of trusts cannot be inappropriately transferred among arm’s length persons;
(h) responds to the Sommerer decision to restore the intended tax treatment with respect to non-resident trusts;
(i) expands eligibility for the accelerated capital cost allowance for clean energy generation equipment to include a broader range of biogas production equipment and equipment used to treat gases from waste;
(j) imposes a penalty in instances where information on tax preparers and billing arrangements is missing, incomplete or inaccurate on Scientific Research and Experimental Development tax incentive program claim forms;
(k) phases out the accelerated capital cost allowance for capital assets used in new mines and certain mine expansions, and reduces the deduction rate for pre-production mine development expenses;
(l) adjusts the five-year phase-out of the additional deduction for credit unions;
(m) eliminates unintended tax benefits in respect of two types of leveraged life insurance arrangements;
(n) clarifies the restricted farm loss rules and increases the restricted farm loss deduction limit;
(o) enhances corporate anti-loss trading rules to address planning that avoids those rules;
(p) extends, in certain circumstances, the reassessment period for taxpayers who have failed to correctly report income from a specified foreign property on their annual income tax return;
(q) extends the application of Canada’s thin capitalization rules to Canadian resident trusts and non-resident entities; and
(r) introduces new administrative monetary penalties and criminal offences to deter the use, possession, sale and development of electronic suppression of sales software that is designed to falsify records for the purpose of tax evasion.
Part 1 also implements other selected income tax measures. Most notably, it
(a) implements measures announced on July 25, 2012, including measures that
(i) relate to the taxation of specified investment flow-through entities, real estate investment trusts and publicly-traded corporations, and
(ii) respond to the Lewin decision;
(b) implements measures announced on December 21, 2012, including measures that relate to
(i) the computation of adjusted taxable income for the purposes of the alternative minimum tax,
(ii) the prohibited investment and advantage rules for registered plans, and
(iii) the corporate reorganization rules; and
(c) clarifies that information may be provided to the Department of Employment and Social Development for a program for temporary foreign workers.
Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by
(a) introducing new administrative monetary penalties and criminal offences to deter the use, possession, sale and development of electronic suppression of sales software that is designed to falsify records for the purpose of tax evasion; and
(b) clarifying that the GST/HST provision, exempting supplies by a public sector body (PSB) of a property or a service if all or substantially all of the supplies of the property or service by the PSB are made for free, does not apply to supplies of paid parking.
Part 3 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 3 amends the Employment Insurance Act to extend and expand a temporary measure to refund a portion of employer premiums for small businesses. It also amends that Act to modify the Employment Insurance premium rate-setting mechanism, including setting the 2015 and 2016 rates and requiring that the rate be set on a seven-year break-even basis by the Canada Employment Insurance Commission beginning with the 2017 rate. The Division repeals the Canada Employment Insurance Financing Board Act and related provisions of other Acts. Lastly, it makes technical amendments to the Employment Insurance (Fishing) Regulations.
Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to remove the prohibition against federal and provincial Crown agents and federal and provincial government employees being directors of a federally regulated financial institution. It also amends the Office of the Superintendent of Financial Institutions Act and the Financial Consumer Agency of Canada Act to remove the obligation of certain persons to give the Minister of Finance notice of their intent to borrow money from a federally regulated financial institution or from a corporation that has deposit insurance under the Canada Deposit Insurance Corporation Act.
Division 3 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to clarify the rules for certain indirect acquisitions of foreign financial institutions.
Division 4 of Part 3 amends the Criminal Code to update the definition “passport” in subsection 57(5) and also amends the Department of Foreign Affairs, Trade and Development Act to update the reference to the Minister in paragraph 11(1)(a).
Division 5 of Part 3 amends the Canada Labour Code to amend the definition of “danger” in subsection 122(1), to modify the refusal to work process, to remove all references to health and safety officers and to confer on the Minister of Labour their powers, duties and functions. It also makes consequential amendments to the National Energy Board Act, the Hazardous Materials Information Review Act and the Non-smokers’ Health Act.
Division 6 of Part 3 amends the Department of Human Resources and Skills Development Act to change the name of the Department to the Department of Employment and Social Development and to reflect that name change in the title of that Act and of its responsible Minister. In addition, the Division amends Part 6 of that Act to extend that Minister’s powers with respect to certain Acts, programs and activities and to allow the Minister of Labour to administer or enforce electronically the Canada Labour Code. The Division also adds the title of a Minister to the Salaries Act. Finally, it makes consequential amendments to several other Acts to reflect the name change.
Division 7 of Part 3 authorizes Her Majesty in right of Canada to hold, dispose of or otherwise deal with the Dominion Coal Blocks in any manner.
Division 8 of Part 3 authorizes the amalgamation of four Crown corporations that own or operate international bridges and gives the resulting amalgamated corporation certain powers. It also makes consequential amendments and repeals certain Acts.
Division 9 of Part 3 amends the Financial Administration Act to provide that agent corporations designated by the Minister of Finance may, subject to any terms and conditions of the designation, pledge any securities or cash that they hold, or give deposits, as security for the payment or performance of obligations arising out of derivatives that they enter into or guarantee for the management of financial risks.
Division 10 of Part 3 amends the National Research Council Act to reduce the number of members of the National Research Council of Canada and to create the position of Chairperson of the Council.
Division 11 of Part 3 amends the Veterans Review and Appeal Board Act to reduce the permanent number of members of the Veterans Review and Appeal Board.
Division 12 of Part 3 amends the Canada Pension Plan Investment Board Act to allow for the appointment of up to three directors who are not residents of Canada.
Division 13 of Part 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to extend to the whole Act the protection for communications that are subject to solicitor-client privilege and to provide that information disclosed by the Financial Transactions and Reports Analysis Centre of Canada under subsection 65(1) of that Act may be used by a law enforcement agency referred to in that subsection only as evidence of a contravention of Part 1 of that Act.
Division 14 of Part 3 enacts the Mackenzie Gas Project Impacts Fund Act, which establishes the Mackenzie Gas Project Impacts Fund. The Division also repeals the Mackenzie Gas Project Impacts Act.
Division 15 of Part 3 amends the Conflict of Interest Act to allow the Governor in Council to designate a person or class of persons as public office holders and to designate a person who is a public office holder or a class of persons who are public office holders as reporting public office holders, for the purposes of that Act.
Division 16 of Part 3 amends the Immigration and Refugee Protection Act to establish a new regime that provides that a foreign national who wishes to apply for permanent residence as a member of a certain economic class may do so only if they have submitted an expression of interest to the Minister and have subsequently been issued an invitation to apply.
Division 17 of Part 3 modernizes the collective bargaining and recourse systems provided by the Public Service Labour Relations Act regime. It amends the dispute resolution process for collective bargaining by removing the choice of dispute resolution method and substituting conciliation, which involves the possibility of the use of a strike as the method by which the parties may resolve impasses. In those cases where 80% or more of the positions in a bargaining unit are considered necessary for providing an essential service, the dispute resolution mechanism is to be arbitration. The collective bargaining process is further streamlined through amendments to the provision dealing with essential services. The employer has the exclusive right to determine that a service is essential and the numbers of positions that will be required to provide that service. Bargaining agents are to be consulted as part of the essential services process. The collective bargaining process is also amended by extending the timeframe within which a notice to bargain collectively may be given before the expiry of a collective agreement or arbitral award.
In addition, the Division amends the factors that arbitration boards and public interest commissions must take into account when making awards or reports, respectively. It also amends the processes for the making of those awards and reports and removes the compensation analysis and research function from the mandate of the Public Service Labour Relations Board.
The Division streamlines the recourse process set out for grievances and complaints in Part 2 of the Public Service Labour Relations Act and for staffing complaints under the Public Service Employment Act.
The Division also establishes a single forum for employees to challenge decisions relating to discrimination in the public service. Grievances and complaints are to be heard by the Public Service Labour Relations Board under the grievance process set out in the Public Service Labour Relations Act. The process for the review of those grievances or complaints is to be the same as the one that currently exists under the Canadian Human Rights Act. However, grievances and complaints related specifically to staffing complaints are to be heard by the Public Service Staffing Tribunal. Grievances relating to discrimination are required to be submitted within one year or any longer period that the Public Service Labour Relations Board considers appropriate, to reflect what currently exists under the Canadian Human Rights Act.
Furthermore, the Division amends the grievance recourse process in several ways. With the sole exception of grievances relating to issues of discrimination, employees included in a bargaining unit may only present or refer an individual grievance to adjudication if they have the approval of and are represented by their bargaining agent. Also, the process as it relates to policy grievances is streamlined, including by defining more clearly an adjudicator’s remedial power when dealing with a policy grievance.
In addition, the Division provides for a clearer apportionment of the expenses of adjudication relating to the interpretation of a collective agreement. They are to be borne in equal parts by the employer and the bargaining agent. If a grievance relates to a deputy head’s direct authority, such as with respect to discipline, termination of employment or demotion, the expenses are to be borne in equal parts by the deputy head and the bargaining agent. The expenses of adjudication for employees who are not represented by a bargaining agent are to be borne by the Public Service Labour Relations Board.
Finally, the Division amends the recourse process for staffing complaints under the Public Service Employment Act by ensuring that the right to complain is triggered only in situations when more than one employee participates in an exercise to select employees that are to be laid off. And, candidates who are found not to meet the qualifications set by a deputy head may only complain with respect to their own assessment.
Division 18 of Part 3 establishes the Public Service Labour Relations and Employment Board to replace the Public Service Labour Relations Board and the Public Service Staffing Tribunal. The new Board will deal with matters that were previously dealt with by those former Boards under the Public Service Labour Relations Act and the Public Service Employment Act, respectively, which will permit proceedings under those Acts to be consolidated.
Division 19 of Part 3 adds declaratory provisions to the Supreme Court Act, respecting the criteria for appointing judges to the Supreme Court of Canada.

Second Reading

[Joyce Bateman, Conservative, Winnipeg South Centre, MB]

Mr. Speaker, I want to take the opportunity to ask the hon. member if there are any businesses in her riding that might benefit from the accelerated capital cost allowance, which we have put into Bill C-4, our new budget. This is going to have an impact of $1.4 billion just for the two-year extension. That is significant. Are there any businesses in her riding that might benefit?

Also, are there any people with disabilities in her riding who might benefit from the $15 million annually in perpetuity that we are funding so people who live with disabilities can be an integral part of our community, have more accessibility and be able to contribute?

[Linda Duncan, NDP, Edmonton Strathcona, AB]

Mr. Speaker, in fact, there are many businesses and consulting firms in my riding that would love to compete. However, the concern is whether they are now going to be competing with Europeans who are going for the municipal and provincial contracts. It is a double-edged sword. I know many of them would welcome the opportunity to potentially work in Europe.

The problem is that one of the biggest sectors in my riding is the energy efficiency sector. The Conservative government, in its wisdom, yanked the very incentives that would create the expertise not only for Canada but to go overseas. The government has also shredded any incentives toward the development of renewable energy expertise and technology in my riding and therefore businesses cannot compete in Europe. In the meantime, the Europeans have moved forward and are now going to be selling equipment to us. It is a sad day. It is time for the government to step up and put its money into building Canada's sectors so it can compete equally with the Europeans.

[Joyce Bateman, Conservative, Winnipeg South Centre, MB]

Mr. Speaker, I am going to be splitting my time with the hon. member for Medicine Hat today.

I am so pleased to have the opportunity to rise on behalf of the citizens of Winnipeg South Centre and speak to my colleagues in the House of Commons about the economic action plan 2013.

As a chartered accountant, I am very proud to be part of a government that gives Canadians sound fiscal planning, job creation and economic growth.

As a mother, I am very grateful for the government's direction on long-term prosperity. We must always be mindful of how our spending affects future generations. We need to be responsible and ensure that our children start their lives without their futures mortgaged because of irresponsible tax and spend government. We have to ensure we do the best job possible for our children. It matters for their future.

Our government is acting to ensure that our children enjoy a prosperous future in Canada. On October 22, the hon. Minister of Finance tabled the economic action plan, part 2, Bill C-4. The bill provides support for job creators. It respects taxpayers' dollars and it closes tax loopholes to combat tax evasion and make it fair so when people are paying their fair share of taxes, they know someone else is also doing the same.

We made promises to Canadians to follow through and we are acting on those promises, the ability to ensure that we are delivering for Canadians, not dithering and talking about it.

Regarding the economic action plan of March 13, I would like to recap a few things regarding the economy, job creation and particularly tax cutting that we have already done for Canadians. Our budget laid the groundwork to reduce taxes for hard-working families, to reduce taxes for hard-working businesses that are creating jobs for hard-working families and to lay the groundwork for long-term prosperity.

We all know and have seen daily in the newspapers that by implementing Canada's economic action plan, Canada has experienced one of the best economic performances among the G7 countries, both during the global recession and throughout the recovery.

Canada has the lowest overall tax rate on new business investment in the G7 and our net debt to GDP ratio remains the lowest in the G7 by far, at 34.6%. I want to ensure that people realize what an accomplishment that debt to GDP ratio is, because our closest colleague is Germany at 57.2%. In fact, the average in the G7 is well over 90% net debt to GDP ratio, so Canadians can and should be extremely proud of the efforts that this government has made to put us on a firm fiscal framework.

At the same time, we do not presume that we are out of the woods yet. We know the economy remains fragile and we are taking actions to ensure we are well protected. That is why we have created jobs. We have created more than one million net new jobs since the depths of the global recession in July 2009 and the vast majority of those jobs are full-time and in the private sector.

The unemployment rate is at its lowest level since 2008 and it is significantly lower than the United States.

We have extended the enabling accessibility fund by providing $15 million a year in perpetuity. It is permanent funding to support community projects that improve accessibility, remove barriers and allow Canadians with disabilities to participate fully and contribute to their communities.

As well, economic action plan 2013 delivers a new building Canada plan that will provide over $53 billion in predictable infrastructure funding. That is the largest and longest federal investment in job creating infrastructure in all of Canadian history.

We have introduced the accelerated capital cost allowance for new manufacturing machinery and equipment by increasing support to manufacturers. Just the two years of extension puts $1.4 billion in the pockets of job creators, businesses that are making those important investments to get Canada working.

We have added $1 billion to the strategic aerospace and defence initiative. As a member of the aerospace caucus, I feel it is very important to underline that 40 businesses with over 5,500 employees working in Manitoba will benefit tremendously from those investments.

Cutting taxes is what we do. We have colleagues in the NDP and Liberal Party who want to increase taxes. Our Conservative government believes in low taxes and leaving more money where it belongs, in the pockets of hard-working Canadian families and job-creating businesses.

As a proud Manitoban, I have never encountered an individual who wanted to pay more taxes. Recently, we have seen the anger of people who would much rather have a dollar in their pocket to spend on their children than adding 1% to the PST in the province. We are not just talking about cutting taxes, we are actually doing it.

Since 2006, we have cut taxes 160 times, reducing the overall tax burden to its lowest in 50 years. That tax reduction work has put $3,200 on average more in the household account, in the personal income, of an average family of four. As a mother of an average family of four, I am very grateful. Parents know how to spend the money. Moms know how to spend the money.

We are a government that is reducing the tax cost to all families and ensuring that families have more money. We have done that by increasing the amount that Canadians can earn without paying any tax. We have reduced the lowest personal income tax rate to 15%. We have introduced pension income splitting for seniors. We have introduced tax-free savings accounts, which is the biggest tax free personal saving vehicle for Canadians since the introduction of the RRSP. We have cut the GST.

Just on that point, I saw an interesting quote that our colleague, the hon. member for Markham—Unionville, made on raising the GST. He said, “It's an option. All I can say is that it is consistent with our approach”. This is a tax option and an approach that is consistent with the Liberal approach. The Conservative government lowers taxes.

We are so proud that the Prime Minister signed the CETA agreement. That will make an enormous difference. It is another accomplishment that adds more than $1,000 on average to the average taxpayer's income.

Not only will the agreement contribute to our significant economic well-being, we are a government that is committed to ensuring we are focused on job creation, economic growth and long-term prosperity, long-term prosperity not just for our generation but for all the generations to come. Our government is absolutely focused on this expenditure. We are doing that with Bill C-4.

We are making the right choices. We are making the hard choices. However, we are being responsible and ensuring that we will have a firm framework for all Canadians in the future.

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

Mr. Speaker, once again the government has been remiss. The most recent budget contains a huge error that doubles the tax rate for caisses populaires and credit unions. This situation was condemned last summer by the NDP. Now, buried deep in this bill is a correction to this huge Conservative mistake.

As the critic for co-operatives, I wonder why the government did not take this opportunity to restore the co-operative development initiative and measures to promote the capitalization of co-operatives?

[Joyce Bateman, Conservative, Winnipeg South Centre, MB]

Mr. Speaker, I would like to thank the member for her very important question.

I would like to congratulate my colleague for her work on the aerospace caucus.

Unlike the NDP, and even the Liberal members, who are crazy for taxes, our Conservative government believes in low taxes and leaving money where it belongs, in the wallets of hard-working Canadian families, and also in the wallets of employers and job creators.

[Judy Sgro, Liberal, York West, ON]

Mr. Speaker, I congratulate my hon. colleague on her comments. I do not agree with them, but she is certainly using all the proper words that her government wants her to use when it comes to cutting taxes.

Part of the government's job is to invest in Canadians and to invest in the country. I will point out a few things to show it is clearly out of touch with, first, middle-class families who are struggling to find child care. A report from Martha Friendly, an expert on the issues of child care, talks about the $17.5 billion the government has spent investing in families, as the government calls it, but there have been no child care places provided.

The second issue is the fact that we have 25% unemployment in our young people and between 200,000 and 300,000 unpaid internships. They are the only jobs that many of our young people can find and the only way they can get a foot in the door.

How can you stand there so proudly saying you are cutting taxes, when your job as a government is to make sure you are investing in people and providing opportunities?

[The Acting Speaker, Barry Devolin]

Before I go to the member, I would again like to remind all hon. members to direct their comments and questions to the Chair rather that to their colleagues.

[Joyce Bateman, Conservative, Winnipeg South Centre, MB]

Mr. Speaker, I thank the hon. member for her questions, albeit misguided ones.

I am a mother of a 15-year-old and a 22-year-old. I have not seen many families who think they would rather take $3,200 and hand it to the government instead of spending it on their children, on their family, on their children's education, and on their children's future. I am a member of a government that has given $3,200 to every family, putting it in their pocket so that they can make decisions on how they choose to invest for their children.

I know we are very happy investing in the education of our children, and I know a lot of families feel the same way. Who better to be able to invest?

Furthermore, with Bill C-4 we are modernizing the Canada student loans program. We are very proud to be a part of such an essential part of enabling children to continue with their education as they become young adults. That is what we are about: making sure that we are giving the money to the people who can use it for their families.

[LaVar Payne, Conservative, Medicine Hat, AB]

Mr. Speaker, it is an honour and privilege to stand here today to talk about Canada's economic action plan 2013, a plan for jobs, growth, and long-term prosperity.

Bill C-4 will allow us to continue with the implementation of our economic action plan 2013. With that in mind, I would like to remind my colleagues of the many great things contained in the budget this year. I encourage all of my constituents, and indeed all Canadians, to visit the website at actionplan.gc.ca, where they will be able to find all of the pertinent information regarding the budget, including Bill C-4.

Let us start with the new building Canada plan, which would provide funds of over $53 billion over 10 years. Part of that is the new building Canada fund. Economic action plan 2013 would provide $14 billion over 10 years. Of that, $4 billion will be found in the national infrastructure fund, which will support investments in projects of national significance. There is also a $10 billion provincial-territorial infrastructure fund that would support projects at the regional and local level.

The new building Canada plan also contains a community improvement plan, which consists of an indexed gas tax fund and an incremental GST rebate for municipalities. All of this would equal over $32 billion.

Last but not least, the new building Canada plan contains a P3 Canada fund, which would renew a project that already exists. We strongly believe that P3s are a good way to accomplish great things while saving taxpayers money.

I would like to talk about another major item in our economic action plan 2013. That is our plan to create high-paying jobs and help businesses succeed. This one contains many things that will be important to my riding.

One of the biggest items is the two-year extension of the accelerated capital cost allowance for new investment in machinery and equipment in the manufacturing and processing sector. As we all know, Alberta is Canada's beating heart when it comes to growth of industry in the energy sector. In my riding, I know that some of the local firms are looking at expanding their operations, and I think the accelerated capital cost allowance will be a major factor in encouraging them to make that decision. That means more jobs for the people of my riding of Medicine Hat. That is a good thing.

Economic action plan 2013 continues to build on what we have already worked on for some time with continuing investments in world-class research and innovation.

One of the most important items contained in the plan is that we would extend the temporary hiring credit for small business for one year. That is encouraging, and I know it will be beneficial to small businesses in my riding.

The Medicine Hat District Chamber of Commerce's executive director, Lisa Kowalchuck, said our budget is a well-thought-out budget because we want to reduce the deficit and there are no tax increases, and from a business standpoint, that's positive. She went on to praise the extension of the temporary hiring credit. It has helped local small businesses and has contributed to their hiring of new workers.

I am proud of our government's continued support. After all, thanks to our economic action plan, we have seen the creation of over one million net new jobs in Canada since 2009. The majority of those, 90%, are full-time positions, and nearly 80% of those are in the private sector. If we want to talk about good news, that is one great piece of news.

We also have a record to brag about when it comes to supporting families. Our record of tax relief means savings of over $3,200 for a typical Canadian family of four in 2013. My colleague from Manitoba just expounded on that as a mother of four. Certainly she was pleased to have that $3,200 in her pocket to spend on her children.

Since 2006, we have cut the lowest personal income tax rate to 15%. We reduced the GST from 7% to 6% to 5%. We established the tax-free savings account. We introduced the children's fitness tax credit. We introduced the family caregiver tax credit. We introduced the universal child care benefit. We introduced the volunteer firefighter tax credit. I know some of my constituents are quite pleased with that one.

Continuing with our plan, I know that this year's phase includes many things that would assist farmers in growing their operations. I have a lot of farmers in my riding; those who grow wheat and barley are quite pleased with the fact that they can now sell their wheat to whomever they choose, including the Canadian Wheat Board. I think those farmers have seen record returns on their products since that change, but I digress.

Economic action plan 2013 contains many important points that will help farmers, and I would like to take a moment to enumerate a few of those things.

First, we are going to increase the restricted farm loss deduction limit. This measure in particular will help families that engage in part-time farming. We will raise the limit to $17,500, meaning that part-time farmers would be able to apply that much money against their income from other sources. This limit has not been raised in 20 years, so that is definitely due.

Another item in the budget that I think will be good for my farmers, and indeed farmers all across Canada, is the increase in lifetime capital gains exemption. Budget 2013 proposes an increase of $50,000 so that it would apply to capital gains up to $800,000. Also, the lifetime capital gains exemption would now be indexed to inflation for taxation years after 2014. That is another thing that will assist them. I am sure my farmers are tickled pink.

In terms of clean energy, our government remains committed to that industry. With that in mind, we will provide an accelerated capital cost allowance for those who have invested in specified clean energy generation and conservation equipment. In a time when we are looking for innovation in the energy sector, I believe that this will help spur it on.

Another measure in this budget that will be beneficial to my constituents is the section on tariff relief for Canadian consumers. This measure is extremely important for young families, especially in my riding. I know that it can be a hassle, so economic action plan 2013 would give tariff relief to Canadian consumers. Specifically, we are cutting tariffs on all baby clothing and on sports and athletic equipment. I believe that this is good news for young families who have active kids.

On a final note, I would like to enumerate some of the budgetary measures that will help us face our labour shortages, which are an issue for many Albertans and Canadians. I receive letters all the time from constituents concerned about finding skilled people to fill their job openings in their small businesses. It is an ongoing issue, and I am glad to see that with this budget our government has addressed some of the problems.

First, we are creating the Canada job grant, which should provide $15,000 or more per person, including the federal contribution and matching provincial-territorial portion and employers' portions, to ensure that Canadians are getting the skilled employees they are seeking. As a former employer, I know that employers know what skills their people need. I know a number of small business owners in my riding personally who will be investing that $5,000 to get more trained employees. They would get an employee who can get the training that they need, whether it is a community college certificate, an apprenticeship, or training by a trade union. They would have a job at the end of it, and it would be a win-win. Who could argue with that? This is a win-win situation for all involved, and what is not to like about that?

We are also creating opportunities for apprentices by making it more practical and easier to get the experience needed to make the leap to journeyman status.

We are also aiming at assisting persons with disabilities to have an easier time accessing the labour market. That is an ongoing task, and it is one that I am proud of. This budget would create the Canadian employers' disability forum. The forum would be led by a number of Canadian businesses, like Loblaws, and would be managed by employers. It would be a place where they could come together to share ideas about the hiring and retention of persons with disabilities.

Finally, we are bringing reform to the immigration system with programs such as the new expression of interest immigration management system. It would allow for Canadian employers, provinces, and territories to select skilled immigrants from a pool of applicants that best meet Canada's economic needs. This is crucial to my constituents. Many of them rely on hard-working new Canadians as the backbone of their workforce.

I know you have given me the signal, Mr. Speaker, but I encourage all of my colleagues to vote “yea” for Bill C-4 so that we can continue to implement our action plan 2013.

I look forward to any questions from my colleagues.

[Mike Sullivan, NDP, York South—Weston, ON]

Mr. Speaker, the member did say at the very beginning that we should check out www.actionplan.gc.ca, so I did. The very first thing on the list is something called “Creating Opportunities in the Trades”.

There we see a lovely video featuring Mike Holmes, in which almost all of the participants are men. They are learning all kinds of trades, under Mike Holmes' tutelage, I assume, though I am not sure. In the only places where women show up in this video, they are doing hair, doing fingernails, and preparing food.

Why is it that the Conservative government believes that women are not part of the economic action plan and that women are not available to learn all the trades in this country?

[LaVar Payne, Conservative, Medicine Hat, AB]

Mr. Speaker, I thank my hon. colleague for his question about women in the trades. I would suggest that hon. member also have a look at his television one of these days and watch how the economic action plan shows women in the trades. It shows them driving trucks. It shows them learning how to be welders. It shows Canadians that women can be part of the trades. Our government works toward helping those women get into the trades because they have the skills and the desire, and they can be great tradespeople right across this country.

[Marc Garneau, Liberal, Westmount—Ville-Marie, QC]

Mr. Speaker, several times my hon. colleague mentioned a record to brag about. I want to ask him whether he feels the following is something to brag about. Under the current government, we have added about $160 billion to the national debt. It was very difficult to add to the debt the first two years because the Conservative government inherited massive surpluses from the competent Liberal administration that preceded it.

However, since that time, the Conservatives have added $160 billion to the debt. That works out to about $30 billion every year, which means $1,000 of debt for every Canadian every year has been added to the national debt. I wonder if the member feels that is something to brag about and something that his children will be happy to inherit.

[LaVar Payne, Conservative, Medicine Hat, AB]

Mr. Speaker, that is a very interesting question indeed. In fact, if we start thinking about the deficit, I would like to think first about where that deficit was created. It was created by the Liberal government of Pierre Elliott Trudeau.

The opposition members tend not to recognize that there has been a global recession. In times of global recession, our government went forward, made the steps, and we are the best in the G7. We have created well over one million jobs. No other country in the G7 has done that. We are continuing to build our economic platform and continuing to do that with the new EU trade agreement. That is going to create more jobs, more opportunities for our government, and more opportunities for our farmers right across this country. There is not a province that will not benefit from that.

[Ryan Leef, Conservative, Yukon, YT]

Mr. Speaker, my colleague accurately pointed out the tariff relief measures that economic action plan 2013 proposes. Of course, he did not mention that it is $76 million worth of tariff relief, which is exceptional. He talked about the baby clothing and sports equipment that would be subject to tariff relief. However, we would also enhance the adoption expense tax credit and we would expand tax relief for home care service workers, which is fantastic.

Would my hon. colleague talk about how those kinds of tariff reliefs would improve the conditions of people living and working in his riding?

[LaVar Payne, Conservative, Medicine Hat, AB]

Mr. Speaker, it is great to know that I have a colleague here who is supporting us in terms of tax and tariff reduction. Do members know what that means for Canadians? It means money in Canadians' pockets and in families' pockets. Do members know who spends that money better? It is better spent by the families, the mothers and the fathers.

We think about the old days when the Liberals were in power. Somewhere along the line there was $40 million missing and we have never gotten it back. If the Liberals would return that $40 million, we could certainly help many more Canadians.