Economic Action Plan 2014 Act, No. 2

A second 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 certain income tax measures proposed in the February 11, 2014 budget. Most notably, it
(a) extends the intergenerational rollover and the lifetime capital gains exemption for dispositions of property used in farming and fishing businesses;
(b) extends the tax deferral provision with respect to breeding animals to bees, and to all types of horses that are over 12 months of age, that are kept for breeding;
(c) permits income contributed to an amateur athlete trust to qualify as earned income for RRSP contribution limit purposes, with an election available to taxpayers for up to a three-year retroactive application;
(d) extends the definition “split income” to include income from a business or property that is paid or allocated to a minor child from a partnership or trust where a person related to the child is engaged in the activities of the partnership or trust to earn that income;
(e) eliminates graduated rate taxation for trusts and certain estates with an exception for cases involving testamentary trusts whose beneficiaries include individuals eligible for the Disability Tax Credit;
(f) eliminates the 60-month exemption from the non-resident trust rules;
(g) allows an individual’s estate to carry back charitable donations made as a result of the individual’s death;
(h) expands eligibility for the accelerated capital cost allowance for clean energy generation and energy conservation equipment to include water-current energy equipment and a broader range of equipment used to gasify eligible waste fuel;
(i) adjusts Canada’s foreign accrual property income rules in order to address offshore insurance swap transactions and ensure that income from the direct or indirect insurance of Canadian risks is taxed appropriately;
(j) better circumscribes the existing “investment business” definition in the foreign accrual property income regime;
(k) addresses back-to-back loan arrangements involving an intermediary; and
(l) extends the existing tax credit for interest paid on student loans to interest paid on a Canada Apprentice Loan.
Part 1 also implements other selected income tax measures. Most notably, it
(a) alleviates the tax cost to Canadian-based banks of using excess liquidity of their foreign affiliates in their Canadian operations;
(b) ensures that certain securities transactions undertaken in the course of a bank’s business of facilitating trades for arm’s length customers are not inappropriately caught by the base erosion rules;
(c) modernizes the life insurance policy exemption test;
(d) amends the foreign affiliate rules to ensure they apply appropriately to structures that include partnerships and makes generally relieving changes to certain of the base erosion rules to ensure they do not apply in unintended circumstances;
(e) amends the rules for determining the residence of international shipping corporations;
(f) provides for the appropriate taxation of taxpayers that invest in Australian trusts;
(g) amends the foreign affiliate dumping rules to ensure the rules apply in appropriate circumstances and, if applicable, provide appropriate results;
(h) excludes from the definition “non-qualifying country” in the foreign affiliate rules those countries or other jurisdictions for which the Convention on Mutual Administrative Assistance in Tax Matters is in force and effect;
(i) avoids unintended tax consequences with respect to the British Overseas Territory of the British Virgin Islands;
(j) simplifies the rules for the Canadian Film or Video Production Tax Credit regime;
(k) amends the trust loss restriction event rules to provide relief for investment trusts that meet specific conditions; and
(l) increases the maximum amount that may be claimed under the Children Fitness Tax Credit and makes the credit refundable starting in 2015.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures by
(a) ensuring that pooled registered pension plans are subject to similar GST/HST treatment as registered pension plans;
(b) implementing real property technical amendments that provide for the consistent treatment of different types of housing and ensure that the special valuation rule for subsidized housing works properly with the GST/HST place of supply rules and in the context of a GST/HST rate change;
(c) clarifying the application of GST/HST public service body rebates in relation to non-profit organizations that operate certain health care facilities; and
(d) relieving the GST/HST on services of refining precious metals supplied to a non-resident person that is not registered for GST/HST purposes.
Part 3 amends the Excise Act, 2001 to provide a refund of the inventory tax, introduced in the February 11, 2014 budget, on cigarettes that are destroyed or re-worked, in line with the refund of the excise duty that exists for tobacco products that are destroyed or re-worked.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Industrial Design Act to make that Act consistent with the Geneva (1999) Act of the Hague Agreement Concerning the International Registration of Industrial Designs and to give the Governor in Council the authority to make regulations for carrying it into effect. The amendments include provisions relating to the contents of an application for the registration of a design, requests for priority, and the term of an exclusive right for a design.
It also amends the Patent Act to, among other things, make that Act consistent with the provisions of the Patent Law Treaty. The amendments include reducing the requirements for obtaining a filing date in relation to an application for a patent, requiring that an applicant be notified of a missed due date before an application is deemed to be abandoned, and providing that a patent may not be invalidated for non-compliance with certain requirements relating to the application on the basis of which the patent was granted.
Division 2 of Part 4 amends the Aeronautics Act to authorize the Minister of Transport to make an order, and the Governor in Council to make regulations, that prohibit the development or expansion of or any change to the operation of an aerodrome. It also amends the Act to authorize the Governor in Council to make regulations in respect of consultations by the proponents and operators of aerodromes.
Division 3 of Part 4 enacts the Canadian High Arctic Research Station Act, which establishes a new federal research organization that is to be responsible for advancing knowledge of the Canadian Arctic through scientific investigation and technology, promoting the development and dissemination of knowledge of the other circumpolar regions, strengthening Canada’s leadership on Arctic issues and ensuring a research presence in the Canadian Arctic. It also repeals the Canadian Polar Commission Act and makes consequential amendments to other Acts.
Division 4 of Part 4 amends section 207 of the Criminal Code to permit charitable or religious organizations to carry out, with the use of a computer, certain operations relating to a provincially-licensed lottery scheme.
Division 5 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to adjust the national standard for eligibility for social assistance to provide that no minimum period of residence is to be required for Canadian citizens, for permanent residents, for victims of human trafficking who hold a temporary resident permit or for protected persons.
Division 6 of Part 4 amends the Radiocommunication Act to:
(a) introduce an administrative monetary penalty regime;
(b) explicitly prohibit jammers, subject to exemptions provided by the Minister of Industry;
(c) provide for the enforcement of rules, standards and procedures established for competitive bidding systems for radio authorizations;
(d) modernize wording relating to the powers of inspectors and the requirements to obtain warrants;
(e) authorize inspectors to request information in writing and to seize non-compliant devices; and
(f) authorize the Minister of Industry to share information with domestic and foreign bodies for the purpose of regulating radiocommunication.
Division 7 of Part 4 amends the Revolving Funds Act to correct an error in the heading before section 4 by replacing the reference to the Minister of Foreign Affairs with a reference to the Minister of Citizenship and Immigration. The amendment is deemed to have come into force on July 2, 2013.
Division 8 of Part 4 amends the Royal Canadian Mint Act to eliminate the anticipation of profit by the Royal Canadian Mint with respect to the provision of goods and services to the Government of Canada.
Division 9 of Part 4 amends the Investment Canada Act to require foreign investors to provide notification whenever they acquire a Canadian business through the realization of security on a loan or other financial assistance, unless another Act applies. It also allows public disclosure of certain information related to the national security review process and makes related amendments to another Act.
Division 10 of Part 4 amends the Broadcasting Act to prohibit a person who carries on a broadcasting undertaking from charging a subscriber for providing the subscriber with a paper bill.
Division 11 of Part 4 amends the Telecommunications Act to provide the Canadian Radio-television and Telecommunications Commission (CRTC) with the authority to impose certain conditions concerning the offering and provision of services on providers of telecommunications services that are not telecommunications carriers, to prohibit providers of telecommunications services from charging subscribers for the provision of paper bills, to allow for sharing of information between the CRTC and the Competition Bureau, to provide the CRTC with the authority to impose administrative monetary penalties for violations of the Telecommunications Act, CRTC decisions and regulations, to provide the Minister of Industry with the authority to establish a registration system and update other processes relating to telecommunications apparatus in order to assess conformity with technical requirements, and to update inspection powers for ensuring compliance with that Act.
Division 12 of Part 4 amends the Business Development Bank of Canada Act to clarify the financial and management services that the Business Development Bank of Canada is authorized to provide, including financial services in respect of enterprises operating outside Canada. It also makes some changes to the governance provisions of that Act.
Division 13 of Part 4 amends the Northwest Territories Act — enacted by section 2 of chapter 2 of the Statutes of Canada, 2014 — to provide that, if the election period for the first general election under that Act would overlap with the election period for a federal general election, then the maximum duration of the first Legislative Assembly of the Northwest Territories under that Act may be extended until five years from the date fixed for the return of the writs at the last general election under the former Northwest Territories Act (chapter N-27 of the Revised Statutes of Canada).
Division 14 of Part 4 amends the Employment Insurance Act to allow for the refund of a portion of employer premiums paid by small businesses in 2015 and 2016. An employer is eligible for that refund if its premium is $15,000 or less for the year in question.
It also amends that Act to exclude from reconsideration under section 112 of that Act decisions of the Canada Employment Insurance Commission made under the Employment Insurance Regulations respecting the writing off of penalties owing, amounts payable or interest accrued on any penalties owing or amounts payable.
Division 15 of Part 4 amends the Canada-Chile Free Trade Agreement Implementation Act in order to implement amendments to the dispute resolution mechanism of the Canada-Chile Free Trade Agreement.
Division 16 of Part 4 amends the Canada Marine Act to provide for the power to make regulations with respect to undertakings that are situated in a port. It also authorizes those regulations to incorporate by reference documents, including the laws of a province. Finally, it authorizes port authorities to acquire federal real property or federal immovables and to lease or license any real property or immovable other than federal real property or federal immovables.
Division 17 of Part 4 amends the DNA Identification Act to, among other things,
(a) create new indices in the national DNA data bank that will contain DNA profiles from missing persons, from their relatives and from human remains to assist law enforcement agencies, as well as coroners, medical examiners and persons or organizations with similar duties or functions, to find missing persons and identify human remains;
(b) create a new index that will contain DNA profiles from victims of designated offences to assist law enforcement agencies in identifying persons alleged to have committed designated offences;
(c) create a new index that will contain DNA profiles derived from bodily substances that are voluntarily submitted by individuals to assist in either the investigations of missing persons or designated offences;
(d) establish criteria for adding and retaining DNA profiles in, and removing them from, the new indices, and transferring profiles between indices;
(e) specify which DNA profiles in the existing and new indices will be compared with each other;
(f) specify the purposes for which the Commissioner of the RCMP may communicate the results of comparisons of DNA profiles and the purposes for which that information may be subsequently communicated; and
(g) specify the uses to which the results of comparisons of DNA profiles may be put.
It also makes consequential amendments to the Access to Information Act and the Public Servants Disclosure Protection Act.
Division 18 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to provide that certain foreign entities that are engaged in the money-services business are included in the definition “foreign entity”.
Division 19 of Part 4 amends the Department of Employment and Social Development Act to eliminate the limit on the number of full-time and part-time members of the Social Security Tribunal.
Division 20 of Part 4 amends the Public Health Agency of Canada Act to create a new position of President as deputy head of the Public Health Agency of Canada, thereby separating the responsibilities of the Chief Public Health Officer from those of the deputy head of the Agency.
Division 21 of Part 4 amends the Economic Action Plan 2013 Act, No. 2 in order to provide that certain provisions of Division 8 of Part 3 of that Act apply to any corporation resulting from an amalgamation referred to in that Division, and to provide that certain provisions of the Blue Water Bridge Authority Act continue to apply to the Blue Water Bridge Authority after its continuance.
Division 22 of Part 4 amends several Acts to discontinue supervision of provincial central cooperative credit societies by the Office of the Superintendent of Financial Institutions, to eliminate tools for federal intervention in relation to those centrals and to provincial local cooperative credit societies, and to facilitate the entry of provincial cooperative credit societies into the federal credit union system by simplifying the process for continuation and amalgamation that applies to them.
Division 23 of Part 4 amends the Financial Administration Act to authorize Her Majesty in right of Canada to neither pay nor collect low-value amounts, except amounts owed by Crown corporations to persons other than Her Majesty in right of Canada, amounts payable to Crown corporations by such persons, amounts payable under the Air Travellers Security Charge Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act or the Softwood Lumber Products Export Charge Act, 2006, and amounts related to the public debt or to interest on the public debt. It also provides Treasury Board with the authority to make regulations to set a low-value threshold, to specify circumstances for the accumulation of amounts and to exclude amounts, as well as regulations generally respecting the operation of the authority to neither pay nor collect low-value amounts.
Division 24 of Part 4 amends the Immigration and Refugee Protection Act to, among other things,
(a) replace references to an opinion provided by the Department of Employment and Social Development, with respect to an application for a work permit, with references to an “assessment”;
(b) authorize the Minister of Citizenship and Immigration or the Minister of Employment and Social Development to publish on a list the name and address of an employer who, among other things, has been convicted of certain offences; and
(c) authorize the Governor in Council to make regulations
(i) regarding the publication and removal of the names and addresses of employers,
(ii) regarding the power to require documents from any individual or entity for inspection in order to verify compliance with regulatory conditions,
(iii) requiring an employer to provide prescribed information in relation to a foreign national’s authorization to work in Canada for the employer,
(iv) governing fees to be paid for rights and privileges in relation to an assessment provided by the Department of Employment and Social Development with respect to an application for a work permit,
(v) governing fees to be paid in respect of the compliance regime that applies to employers in relation to their employment of certain foreign nationals,
(vi) regarding the collection, retention, use, disclosure and disposal of Social Insurance Numbers, and
(vii) regarding the disclosure of information for the purposes of cooperation between the Government of Canada and the government of a province.
Division 25 of Part 4 amends the Judges Act and the Federal Courts Act to implement the Government’s Response to the Report of the Special Advisor on Federal Court Prothonotaries’ Compensation with respect to the salary and benefits of the prothonotaries of the Federal Court.
Division 26 of Part 4 amends the Canadian Payments Act to make changes to the governance structure of the Canadian Payments Association and to add new obligations in respect of accountability, including by
(a) changing the composition of the Board of the Directors of the Association and the procedures for selecting the directors of the Board;
(b) establishing a Member Advisory Council;
(c) expanding the power of the Minister of Finance to issue directives to the Association; and
(d) adding new obligations in respect of the preparation of annual reports and corporate plans.
Division 27 of Part 4 amends the Payment Clearing and Settlement Act to expand and enhance the oversight powers of the Bank of Canada with respect to systems for the clearing and settlement of payment obligations and other financial transactions, so that the Bank is better able to identify risks related to financial market infrastructure and to respond in a timely and proactive manner. It also makes minor consequential amendments to other Acts.
Division 28 of Part 4 enacts the Extractive Sector Transparency Measures Act in order to impose the following obligations on entities that are engaged in the commercial development of oil, gas or minerals for the purpose of implementing Canada’s international commitments in the fight against corruption:
(a) the obligation to report to the responsible Minister certain payments made to payees; and
(b) the obligation to make reported information accessible to the public.
For the purpose of verifying compliance, the Act provides for an inspection regime and gives a power to the responsible Minister to require an entity to provide certain information. Finally, the Act provides for certain offences relating to the obligations under the Act.
Division 29 of Part 4 amends the Jobs and Economic Growth Act to provide that Canadian Nuclear Laboratories Ltd. (CNL) is an agent of Her Majesty in right of Canada, effective as of the date of CNL’s incorporation, and to provide that CNL will cease to be an agent on the day on which Atomic Energy of Canada Limited disposes of CNL’s shares. The Division also amends that Act to provide that the Public Service Superannuation Act will apply for a transitional period of three years to persons who are employees of CNL on that day.
Division 30 of Part 4 repeals a provision of the Economic Action Plan 2013 Act, No. 2 that amended a provision of the Public Service Labour Relations Act. It also amends provisions of the Economic Action Plan 2013 Act, No. 2 that amended the Public Service Employment Act in respect of the staffing complaint process.
It also makes a technical correction to a coordinating amendment in the Economic Action Plan 2013 Act, No. 2.
Division 31 of Part 4 transfers the pensionable service that is to the credit of certain Royal Canadian Mounted Police pension contributors under the Royal Canadian Mounted Police Superannuation Act to the Public Service Superannuation Act and deems those contributors to be Group 1 contributors under the Public Service Superannuation Act. It also amends the Royal Canadian Mounted Police Superannuation Act to repeal provisions relating to members of the Royal Canadian Mounted Police not holding a rank.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of 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-43s:

C-43 (2023) Law Appropriation Act No. 5, 2022-23
C-43 (2017) An Act respecting a payment to be made out of the Consolidated Revenue Fund to support a pan-Canadian artificial intelligence strategy
C-43 (2012) Law Faster Removal of Foreign Criminals Act
C-43 (2010) Royal Canadian Mounted Police Modernization Act
C-43 (2009) Strengthening Canada's Corrections System Act
C-43 (2008) An Act to amend the Customs Act

Votes

Dec. 10, 2014 Passed That the Bill be now read a third time and do pass.
Dec. 10, 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 C-43, A Second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, because it: ( a) amends dozens of unrelated Acts without adequate parliamentary debate and oversight; ( b) fails to take meaningful action to create jobs and address weak economic growth; ( c) seeks to restrict refugee claimants’ access to social assistance, despite no demonstrated fiscal need or request from provinces for such measures; ( d) introduces patent law changes which could lead to costly litigation against the government; ( e) implements a job credit whose job impacts have not been analyzed by the government itself, and which will deplete a significant sum from the Employment Insurance fund; and ( f) breaks the government’s promises to protect small businesses from merchant fees and to ban banks from charging pay-to-pay fees.”.
Dec. 8, 2014 Passed That Bill C-43, A second 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] .
Dec. 8, 2014 Failed That Bill C-43 be amended by deleting Clause 225.
Dec. 8, 2014 Failed That Bill C-43 be amended by deleting Clause 172.
Dec. 4, 2014 Passed That, in relation to Bill C-43, A second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, not more than one further sitting day shall be allotted to the consideration at report stage of the Bill and one sitting day shall be allotted to the consideration at third reading stage of the said Bill; and That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at report stage and on the day allotted to 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 stage of the Bill then under consideration shall be put forthwith and successively without further debate or amendment.
Nov. 3, 2014 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.
Nov. 3, 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 second reading to Bill C-43, A second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures, because it: ( a) amends dozens of unrelated Acts without adequate parliamentary debate and oversight; ( b) fails to address persistent unemployment and sluggish economic growth; ( c) aims to strip refugee claimants of access to social assistance to meet their basic needs; ( d) imposes a poorly designed job credit that will create few, if any, jobs while depleting Employment Insurance Funds; and ( e) breaks the government’s promises to protect small businesses from merchant fees and to ban banks from charging pay-to-pay fees.”.
Oct. 30, 2014 Passed That, in relation to Bill C-43, A second 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 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 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.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:40 p.m.

Liberal

Adam Vaughan Liberal Trinity—Spadina, ON

Mr. Speaker, I will be splitting my time with the member for Saint-Léonard—Saint-Michel.

I come from a background of being on city council. I referenced that earlier today in my remarks. When councillors are confronted with bills or motions that do multiple things, they are usually ruled out of order. One has to introduce items that are specific to a line of thought and amendments and motions have to line up in a logical order. One cannot solve a problem in the fire department, while talking about transit, with a focus on a bill named after a daycare program. It confuses the public, but it also puts legislators in a position where, with a single vote, they have to contradict positions, or policies or promises made to constituents and residents. Members find themselves in exactly that situation today.

There is a procedural process on many city councils and in legislatures across the country where a motion can be split so one can accurately record one's position item by item. It is a shame the government has chosen to proceed the way it has and stack 100-plus different intents all together under one umbrella, pretending it is a budget bill when in fact it is sort of a cross-section of promises and announcements that have been made across the country. Sometimes in Parliament, they land on our desks and we have to make a decision yes or no on all of them all at once, and I do not think that is a fair process. It does not allows us to accurately register or represent our positions, and that is a concern.

I will try to address some of the issues that are specific and important to the folks who I represent.

First is the child fitness tax credit. We all understand that the goal is to get kids physically active, but a lot of kids cannot be physically active due to disabilities and, as a result, this is not a tax break that would be applied equally to all children. As well, many other children choose to exercise their minds and many families put their kids into cultural programs. There is no corresponding tax cut for that. This seems to be an oversight and is something that should be addressed. It is a concern because in cities it is not as singular an approach to child rearing. Parents do not stick their kids on a hockey rink if the kids want to do something else, such as dance, which is also a physical activity, but does not get covered under this program because it is an art and not a sport. It is a big problem.

There has been reference by some New Democrats that there is no initiative around housing. There are actually two initiatives around housing. The government is doing something spectacular in the middle of a national housing crisis, which is to look for ways to increase the cost of housing. If a condominium is renovated and the renovation is significant, people end up paying more for housing. How is making housing more expensive a strategy that anybody in our country has embraced? In fact, making housing more expensive, particularly in the condominium market, is the housing bubble about the government is so concerned. It once again shows, and this was the comment at the end of my member's statement earlier today, that the government does not seem to understand that the “C” in front of CMHC stands for Canada.

Canada has always had a national housing program in one way or another. The difference is that in the last 10 years the Conservative government is walking away from that responsibility. In this set of motions, beyond clearing up a past legislative error, the only real initiative under way by the government is to actually make housing more expensive, particularly in urban areas. That is so short-sighted, so ill-conceived and such a wrong move, I do not know how to describe it. What it really shows is that when given half a chance, Tories do raise taxes; they just do it on the vulnerable.

The other issues of concern are items that have been slipped in. The one that concerns me the most, coming from a city with a very small port that somehow keeps having privileges granted to it, is the changes under the federal ports act and the Canada Marine Act with regard to how federal ports can acquire new property.

For municipalities, the federal port system and the Canada Marine Act grant powers to land use zoning patterns that are not regulated by local city halls. Therefore, when the power is given to a port to acquire new land, it actually acquires land in very important, very sensitive parts of cities, sometimes environmentally, sometimes economically, and the government has stripped the local authority away from that land and has given it to federal agencies that are appointed largely through order in council. This is not good local planning, this is not good economic development, and this is not reasonable insofar as there has not been consultation with a single city, let alone a province, on this fundamental power that the government would extend to federal ports. That is a problem.

Finally, there is the issue of trying to pretend that a private member's bill is now something that was announced in the budget. This refers to the move to suspend the requirement that all provinces support refugees with social assistance.

Not a single province beyond Ontario was consulted. When we talked to Ontario, it was not consulted and it wrote the Conservatives to say not to do it. Therefore, the only province who speaks to the government on this issue is saying not to do it.

I do not know how to describe it. An anti-democratic move is one way to look at it, because there is nobody asking for this. Nobody is asking for this change, yet the change shows up mysteriously in a bill that is sold to Canadians as a budget bill. It is actually simply a mask or diversion tactic to slip in a private member's bill that the Conservatives are too embarrassed to have voted on individually because they know how bad the legislation is.

This is not good government. It is not good process. It is really a basket of flawed policies. When we total up the flaws, the correction of 10 mistakes that the Conservatives made in drafting legislation too swiftly before, and some initiatives which are worthwhile but they do not stand up in contrast to the damages, problems and inadequacies of the other legislation, parties like ours are left with no choice but to cast one vote, because that is the only opportunity we have been given, and the only vote we could cast in good conscience is a “no”.

If we have to pass this legislation based on its weakest piece of legislation, we have to vote no. It does not mean that we would pass it because we like a couple initiatives and let the other bad stuff slide by. That is not responsible government. It is not responsible legislative law drafting.

We have in front of us a collection of initiatives, some of which are not serious in terms of having to worry our time debating. They are housekeeping bills that simply clarify legislation. However, the bulk of them is an attempt to slip in poor legislation and trumpet the stuff that the government likes. That is not a fair way to present legislation. It is not an appropriate way for this body to deal with the complex issues in front of it. I would urge all members on this side of the House to certainly vote against it.

The backbenchers on the opposite side ought to think about what they are being told to do, and what they are being led into. If this process becomes common practice in this place, it will have them voting against their core principles one day and they will be just as upset as we are.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:45 p.m.

NDP

Carol Hughes NDP Algoma—Manitoulin—Kapuskasing, ON

Mr. Speaker, the New Democrats have been consistently opposed to the Conservative omnibus budget bills, just like we were opposed to the Paul Martin Liberal omnibus budget bill in the 1990s.

The bill is about 450 pages. It touches 400 clauses and amends dozens of laws. Most of the changes in this huge budget bill have no connection whatsoever to the government's 2014-15 budget from last spring.

There have been a lot of demands out there. We know there is a surplus now, but on whose back? It is on the backs of first nations, on the backs of the most vulnerable, on the backs of seniors, on the backs of municipalities and on the backs of businesses as well.

I met with the CFIB this week. It is certainly in favour of the NDP's proposal to ensure that we deal with the high credit card fees. It is also in favour of a national child care program.

Could my colleague speak to the fact of how desperately we need a national child care program and maybe why his government never actually implemented it with the many promises it made?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:50 p.m.

Liberal

Adam Vaughan Liberal Trinity—Spadina, ON

Mr. Speaker, I had the privilege of being a journalist here when some of those budgets were passed in the 1990s and 2000s. I recall the NDP voting several times with the Liberals to promote some good budget measures. The one that did not get passed was a national daycare program negotiated with the provinces, an issue the member will soon be confronting if her motion around daycare ever comes to fruition or if the NDP ever forms government. We all know we cannot negotiate with the provinces quickly.

The issue is this. When we have opportunities to agree, we should agree and we should work together to get stuff done on some issues. The last Liberal budget in 2005 had $2.4 billion for housing. If that budget had gone through, it would have taken with it the Kelowna accord, which would have had an extraordinary impact on aboriginal first nations communities. We would also have had a national child care policy from coast to coast to coast. Unfortunately, that budget did not survive. Co-operation on that one, which was not an omnibus bill, would have been really good for cities, municipalities, provinces and communities, but, most important, Canadians right across the country.

We need to start thinking about these issues in a more concise way. I share the NDP concern that the other side has done one thing and one thing only in this budget, and that is to make housing more expensive, while ignoring all of the other demands for housing.

On the issue of refugees looking for social assistance, the government has listened to nobody because nobody has asked for action. The Conservatives have slipped in a private member's bill in a way that can only be described as trying to hide their true motives. On that one, I share the NDP's distaste for the way in which the government has moved on this legislation

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:50 p.m.

Liberal

John McKay Liberal Scarborough—Guildwood, ON

Mr. Speaker, I want to pick up on the hon. member's theme about all of the things that are hidden in this little gem of a budget.

I presented to the House Bill C-474, a transparency bill for the extractive sector. Lo and behold, the government in its wisdom defeated the bill, and now it has slipped that bill back into this omnibus legislation. I suppose I should be flattered. I could count that as maybe a half win. Nevertheless, the irony is quite resplendent. That bill demanded of the extractive sector accountability and transparency and was put in an omnibus bill of 586 pages, which has no accountability and no transparency.

Would the member care to comment on all of these little “gems” that are hidden in this legislation, which make it difficult for members to vote reasonably?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:50 p.m.

Liberal

Adam Vaughan Liberal Trinity—Spadina, ON

Mr. Speaker, we might see consensus emerging on some of these items if they were presented one at a time in front of us as members of Parliament. The trouble is that quite clearly a game is being played. We can almost see the campaign being written by members across the way. We voted against X, Y and Z. What they do not tell the public is that we have to vote A, B and C to get there. That is the problem. It sets up a deceitful way of making members of the House express and represent their constituents views, and that is just fundamentally wrong. It also leads to the bad lawmaking that requires 10 corrections.

There is great consensus in the House on things like an urban agenda, and yet we see nothing.

The one thing the Tories have done is raise taxes on condominiums and made housing more expensive. That does not help anybody in the country except for the folks who draft bills like this.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 3:50 p.m.

Liberal

Massimo Pacetti Liberal Saint-Léonard—Saint-Michel, QC

Mr. Speaker, we are here to debate Bill C-43 to implement certain provisions of the 2014 budget. I am pleased to be able to speak on this subject.

First, I believe that it is logical to oppose bills like this one that are too big. This bill addresses too many subjects that have nothing to do with the budget. As a result, we do not have enough time to analyze and thoroughly debate the bill. By way of evidence, this bill corrects a number of previous bills that contained disparate elements.

We have come to expect omnibus bills from this government, and that is something that I find unacceptable in a country like Canada. Today, we are not only debating the implementation of the budget, but also amendments to the Criminal Code, patents, aeronautics and telecommunications, employment insurance and social assistance, which the government wants to take away from part of the population. I am not the only one to point out the Conservatives' lack of respect for democracy.

To come back to the bill before us today, I believe that it contains initiatives and measures that are not in line with the pressing needs of the middle class. The bill offers tax credits here and there, but we can already predict that they will be useless, outdated and impractical.

I find it disappointing that the government ignores what the public wants when drafting a document as important as a budget. We need a much more ambitious plan in order to offer middle-class families better opportunities, while doing everything we can to foster sustainable economic growth.

One of the measures in the bill that I would like to speak about today is the increase in the child fitness tax credit from $76 to $150. This increase is one of the new income tax measures. As the sport critic, I am pleased to speak about this initiative.

During the 2011 election, the Conservatives' platform indicated that this measure would cost approximately $130 million a year. The government now expects it to cost only $35 million a year, even though this tax credit will be refundable every year. The fact that the government lowered the estimated cost of this initiative shows that it already knows that this increased tax credit will not increase our children's physical activity.

Of course, no one is against costs that are lower than planned, and no one is against additional tax credits. However, I strongly believe that if the measure already in place did not achieve the goal of making young people more active, then the proposal to increase the tax credit will not really encourage more people to use it to improve their children's health.

The participation rate in organized sports is going down, not up. The only year when there was an increase in the past 10 or 15 years was in 2003. We know what happened: in 2002, during the Winter Olympics, the men's and women's hockey teams won gold medals. We expect to see increased participation in organized sports this year because Canada won medals in hockey and curling. There will be just a slight increase in participation. We do not expect this increase in the tax credit to increase the number of children registered for sports such as hockey in the long term.

This shows that the government is not listening. This initiative is not the help that Canadian families need to motivate young people to be physically active. I know the benefits of physical activity, and I think we need to assess certain policies and improve them or even replace them when they are not working.

It has been proven that being active plays a very important part in reducing the long-term risk of heart disease, hypertension, diabetes and cancer.

According to a document produced by the Conference Board of Canada, inactivity is a serious problem for everyone. The document says that “sitting is being called the 'new smoking'”.

This is a problem that affects both adults and children, who are becoming increasingly focused on and influenced by technology. This is a social crisis that affects us all. Computers and televisions are creating a generation of young people who remain seated and who do not move enough.

Unfortunately, I see the child fitness tax credit as a relatively ineffective and impractical tax measure.

A real initiative to encourage young Canadians to get into shape would involve resources on many different levels. Various Canadian sports organizations wanted the federal government to invest a significant amount of money in infrastructure for various sports.

I have to wonder how much the government has set aside to refurbish or build sports infrastructure over the next few years. Has the government set aside any money, and could this government commit to doing more and doing a better job at getting our young people moving? I think it is the government's responsibility to look at the programs it develops and eliminate them when they do not achieve their objectives.

I enjoy sports and this topic is important to me, so I am aware of the urgent needs in the sports world. The most common concern is the lack of infrastructure and resources. We are lacking resources to better train our coaches and enable elite athletes to continue to train in the future.

Massive, direct investments in sports infrastructure could play a big part in getting Canadians back in shape. I urge the government to act now for the well-being of all young Canadians.

Another important aspect of the bill that I would like to debate is the amendment to the Employment Insurance Act. This new employment credit is for small businesses that pay less than $15,000 in EI premiums annually. According to government estimates, this credit will cost $550 million over the next two years. Again according to government estimates, this initiative could create approximately 800 jobs over the next two years.

However, this is another useless and ill-conceived measure by this government. According to the Parliamentary Budget Officer, each one of the jobs created will cost about $700,000. Some experts even believe that this credit will eliminate jobs, which goes against its main objective. This is not really the help that the Canadian middle class is looking for.

The Liberal Party proposed a two-year premium exemption for every new job created by small businesses. We believe that companies that create new jobs should be compensated and that we should not run the risk of losing jobs or driving down salaries because of a bad tax credit.

The Liberal Party believes that we must focus on job creation for the middle class and on economic growth. We can only build a strong and growing economy by addressing Canadians' concerns and listening to what they want. The government is completely out of touch with Canadians and is not offering any major, practical solutions to spur economic growth.

In closing, I believe that Bill C-43 does not meet Canadians' expectations. The government must do better when it comes to investing in infrastructure, investing in education by working with the provinces to promote accessibility, and developing real initiatives to create jobs in Canada. Furthermore, I believe that the government should sit down with the provinces and consider the different problems they are facing.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4 p.m.

NDP

Carol Hughes NDP Algoma—Manitoulin—Kapuskasing, ON

Mr. Speaker, my colleague talked about how the Conservative government does not listen to experts, as we have said.

The Conservatives have paid more attention to lobbyists by proposing a plan that will siphon $500 million out of the employment insurance fund to create a mere 800 jobs.

In my riding, the community of White River needs about 60 employees and is having a hard time hiring people to train them. This kind of thing is happening across the province.

Does my colleague think that the $500 million would be better invested in a training program so that people can be hired in places like White River?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:05 p.m.

Liberal

Massimo Pacetti Liberal Saint-Léonard—Saint-Michel, QC

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

If the government will not listen to the NDP and the Liberal Party, maybe it will listen to the Parliamentary Budget Officer, who came up with the estimates.

I might have gone a little too fast, so I can redo the math, but it is just like my colleague said. The government's new employment insurance reform will cost $500 million and will create just 800 jobs. If you divide $550 million by 800 jobs, that means each job will cost $700,000. That makes no sense.

That $500 million could be invested in ridings like the one represented by my colleague from Sudbury, or the Island of Montreal, where unemployment rates are a little too high. That way, we could train our young people so that they can find sustainable jobs for the future.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:05 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I believe the member for Saint-Léonard—Saint-Michel has it right. I truly appreciate the comments he has put on the record in regard to the government's budget.

I have a simple question for the member. When he talks about the needs of the community and makes reference to Montreal and others, but specifically in regard to Montreal, could the member provide his thoughts on how important it is for the government to invest in infrastructure today as an important economic tool into the future?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:05 p.m.

Liberal

Massimo Pacetti Liberal Saint-Léonard—Saint-Michel, QC

Mr. Speaker, my colleague's very good question does not only relate to Montreal. Urban centres all face the challenge, but we saw in the last budget implementation bill that the government committed to having tolls put on the Champlain Bridge. Just south of Montreal we have three other bridges. If we put tolls on just the Champlain Bridge, we are going to have backlogs in traffic all the way to the east end and the Champlain Bridge is located on the west end. I met with some east end business groups and they said we will not solve the problem by setting tolls. The problem will be solved by investing more in infrastructure.

There is a chronic problem in this country in getting goods from east to west and west to east through the provinces, but we have a huge problem on the island of Montreal getting goods from the east end to the west end because of tonnes of problems with infrastructure. Putting tolls on the Champlain Bridge will be one of the many problems that we will have if the government does not get its act together and put more money into infrastructure.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:05 p.m.

Conservative

Wladyslaw Lizon Conservative Mississauga East—Cooksville, ON

Mr. Speaker, I am honoured to have an opportunity to participate with my parliamentary colleagues in the debate on Bill C-43. I will be splitting my time with the member for Newmarket—Aurora.

Throughout the past number of months, especially during the summer break, I spent a lot of time going door to door in the neighbourhoods of the riding I represent. Often residents were surprised to see me at the door during a non-election period but appreciated the opportunity to be served by their member. I appreciated the opportunity to listen to the concerns and questions of my constituents and to see if there was something my office could assist them with.

There were some common themes that I heard from my constituents. People are concerned about their families, friends, and neighbours. They want to ensure that they all have a job to go to each day. They want to know if they will be able to afford to feed their families and provide them with a safe home. They want to ensure that the portion of their hard-earned income that goes to taxes is being used efficiently and wisely.

Our government continues to work hard to create jobs, keep taxes low, and help make our streets and communities safer.

With respect to jobs, I would like to mention that we have the best record in the G7, as has been mentioned often but deserves repeating. We have recovered every job we lost during the recession. Better yet, 1.1 million new jobs have been created in Canada since the depths of the recession, over 80% of which are full time. That is progress because every single one of those jobs means something important to someone, fathers or mothers, young people who are starting their career, or new Canadians who are committed to doing their part in their new country of Canada.

We are working hard to help students and apprentices. I recently had an opportunity to visit the Electrical College of Canada in my riding of Mississauga East—Cooksville. The college prepares its students with the hands-on, practical application of electrical theory and safety knowledge to get students started toward achieving an electrician licence. During this meeting I heard from the instructors and leaders about the demand for skilled trades, as well as the need for opportunities for young people to apply their practical hands-on skills. There were a number of young men and woman who were learning a trade, which they were excited about, and they were excited about where it would take them. Economic action plan 2014 would help our skilled trades. Apprentices registered in eligible trades would be eligible for loans that would be interest free until their training ends.

We recently recognized our small-business owners and employees during Small Business Week, those who work hard and take risks in order to create jobs and move our economy. I want to thank the hard-working people in our community who run small businesses. Despite the economic challenges, these business owners are committed to providing jobs and spur our economy. With that in mind, our government recently announced the small business job credit to lower payroll taxes on small business by 15%. The hard-working people of the riding I represent, Mississauga East—Cooksville, can be assured that we will continue to work on the mission of creating the conditions for new and better jobs across all sectors of our economy.

Earlier I mentioned the comments I heard from my constituents who are concerned about their taxes being used wisely, and the costs of living and raising a family.

The cost of raising a family adds up quickly. Our Conservative government understands these challenges. That is why we have worked to lower taxes, cutting the GST to 5% and cutting personal income taxes, and thousands and thousands of Canadians are taking advantage of the tax-free savings account that our government brought forward. Let us not forget the universal child care benefit, the children's art tax credit, and the children's fitness tax credit.

There is an old expression that goes something like this: active children are healthy children. Canada's Minister of State for Sport recently visited my riding for a tour of the Mississauga Valley Community Centre. He had a very good discussion with some of the sports and recreation representatives in the community about the importance of activity to young people. I certainly believe that to be true, and so does our government. Regular exercise is essential to children's development and to get them started on a lifetime of healthy and active living.

With that in mind, our Conservative government introduced the children's fitness tax credit, which provides nearly 1.5 million Canadian families with tax relief, an incentive to keep their children active. Further to this, I am very proud of our government's recent announcement of the doubling of the children's fitness tax credit amount to $1,000.

With all these tax cuts, credits, and supports by our Conservative government, the average family of four now saves nearly $3,400 a year.

Families also want to know that they are safe in our communities. Of course, we must first thank our police and peace officers for all they do. Our government is doing its part to make sure the system puts the interests of law-abiding Canadians and the victims of crime first. We are toughening laws and supporting programs in this regard.

I want to recognize the Minister of Status of Women, who visited my riding in September and joined with Ms. Ashley Lyons, executive director of Safe City Mississauga, for a special announcement.

The minister announced more than $166,000 in funding support to help prevent and eliminate cyberviolence against women and girls in Mississauga and the Region of Peel. This is one example among many of our government continuing to take concrete actions to protect Canadians from all forms of violence.

Locally in Mississauga, we are seeing job growth and infrastructure investment in our community, thanks to our government's focus on reducing red tape while increasing investment in skills training.

The City of Mississauga has received nearly $126 million of federal funding through the gas tax fund since 2006. I will add to this that the Region of Peel gas tax fund is at nearly $213 million since 2006. This is a long-term, predictable, and environmentally stable source of funding that has helped with major projects, including Mississauga's accessible transit fleet and the transit campus.

I want to quickly share an email that I received recently from the City of Mississauga for the opening of the Mississauga Transitway:

As an important partner in the Transitway Project, I would like to personally invite you to...the official opening ceremony. It’s our way of saying thank you for your commitment to the Mississauga Transitway Project.

I am looking forward to joining with my Mississauga and Region of Peel colleagues for this special event. Indeed, this is a government that is investing in our communities, our people, and our future.

Canadians can be pleased that this budget contains no new taxes on families and businesses, while also continuing to ensure government spending is efficient and as effective as possible.

We will always put consumers first, expanding choice and reducing costs and keeping taxes low. We are helping and supporting families. We will always put Canada first, celebrating and defending our country and working to keep Canadians safe in their communities.

These are the priorities of the hard-working people whose doorsteps I visited throughout the summer and fall, and these are also the proud commitments of our government. I would ask all members of this House to vote in support of Bill C-43.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:15 p.m.

NDP

Peggy Nash NDP Parkdale—High Park, ON

Mr. Speaker, like the member opposite, I have been knocking on the doors of many of my constituents in Parkdale—High Park, and like the member's opposite, many of our constituents are certainly concerned about how the dollars they send to Ottawa are being spent and how the money that goes into the employment insurance fund, for example, is spent.

One of the highlights of the Parliamentary Budget Officer's report is looking into the Conservatives' small-business hiring credit. We in the NDP are big promoters of small business, and we certainly want to do whatever we can to encourage them to hire. We have put forward a number of proposals to assist small businesses, including reducing credit card transaction fees. However, what the Parliamentary Budget Officer said was that the credit that the federal government is proposing would cost $0.5 billion and only create 800 jobs. That means it would cost $550,000 for each job created.

My question for the member opposite is this. Does he think that is good value for Canadian tax dollars?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:20 p.m.

Conservative

Wladyslaw Lizon Conservative Mississauga East—Cooksville, ON

Mr. Speaker, as I stated in my speech, there is always a concern of my constituents and those of other members, people across Canada, about how efficiently the tax dollars that they contribute are spent. Of course, as I mentioned in my speech, we are working very hard so that the tax dollars are spent wisely, and also that we give our businesses opportunities to grow, that we do not burden them with different taxes and rising taxes, and that we give them a competitive edge on every front.

Of course there is room for improvement, and that is why we will be working every day on improving the way businesses can work and compete on the world market.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:20 p.m.

Liberal

Ted Hsu Liberal Kingston and the Islands, ON

Mr. Speaker, I would like to follow on the last question, because it seems to me that the current Conservative government has rejected what would be a very good improvement, and that is to replace its plan for EI tax credits with a plan that would actually give an incentive to businesses to create jobs.

It is one thing to give businesses money, which they may or may not invest. It is another thing to say that, if they create a new job, they will get a credit. They would get this incentive.

Economic choices are made at the margins. This is basic economics. I really would like the member to answer the question that was previously posed, and also to tell the Canadian people why we do not give businesses an incentive to create new jobs instead of just a simple transfer of cash.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:20 p.m.

Conservative

Wladyslaw Lizon Conservative Mississauga East—Cooksville, ON

Mr. Speaker, I am not quite sure what he is talking about regarding the government giving cash to businesses instead of incentives. Maybe he forgot, but one of the great incentives is the hiring tax credit. That is given to businesses to hire new people. That is an incentive. This is an incentive for the businesses to grow. Therefore, we do not have a policy to throw money at businesses. Yes, our policy is to give all kinds of incentives for businesses, to help them grow, not to burden them with higher taxes.