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 / 4:20 p.m.

The Acting Speaker Bruce Stanton

Before we resume debate, it is my duty, pursuant to Standing Order 38, to inform the House that the questions to be raised tonight at the time of adjournment are as follows: the hon. member for Malpeque, the Canadian Wheat Board; the hon. member for Algoma—Manitoulin—Kapuskasing, Aboriginal Affairs.

Resuming debate, the hon. Parliamentary Secretary to the Minister of International Development.

Economic Action Plan 2014 Act, No. 2Government Orders

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

Newmarket—Aurora Ontario

Conservative

Lois Brown ConservativeParliamentary Secretary to the Minister of International Development

Mr. Speaker, I am proud today to speak on behalf of my constituents in Newmarket—Aurora on the second implementation bill of economic action plan 2014.

This is a tremendous piece of legislation that would benefit residents in Newmarket—Aurora and indeed all Canadians. It responds to the priorities of my constituents by putting tax dollars back into their pockets, increasing transparency in government, supporting Canadian families, and helping to create jobs and opportunity.

Newmarket—Aurora is home to thousands of families, residents who work hard to raise their children and contribute to their community. Every day in my riding, thousands of children and youth participate in a myriad of sports and fitness sessions that include soccer, hockey, dance, baseball, gymnastics, swimming, and martial arts, just to name a few.

The benefits of fitness activity in children are well known. In addition to the physical health benefits, participation in sports can help build self-esteem and confidence, motivate children to excel academically, and build valuable social skills. That is why, in order to help parents afford the cost of enrolling their children in organized sports activities, economic action plan 2014 proposes to double the children's fitness tax credit from $500 to $1,000. This credit would also become refundable, increasing its benefit to low-income families claiming the credit.

I remind Canadians that since 2006, our Conservative government has reduced federal taxes to the average Canadian family of four by over $3,400 each and every year. Indeed, the overall federal tax burden is now at its lowest level in 50 years.

How did we do this? We reduced the GST by nearly 30%, a measure that benefits all Canadians whether or not they pay taxes. We also increased the basic personal amount, the amount that all Canadians can earn without paying federal income tax. We reduced the lowest personal income tax rate and we introduced the tax-free savings account. Doubling the children's fitness tax credit and making it refundable is just one more way that our government is putting more money back into the pockets of families.

Canada is ranked as one of the world's most attractive countries for business. Bloomberg rankings recently saw Canada leap into second place, behind only Hong Kong. This did not happen by itself; it is a direct result of our government's strong, continued focus on jobs and economic growth.

Economic action plan 2014 continues this focus through the introduction of the new small business job credit. The small business job credit will cut EI payroll taxes by 15%, saving small businesses more than $550 million over the next two years, money that can be reinvested into hiring or into upgrading equipment and increasing productivity.

This is yet another action by our government to grow the economy and help create jobs. Indeed, through this government's focus on jobs and economic growth, over 1.1 million net new jobs have been created, 82% of them full-time jobs, with 78% in the private sector and 67% in high-wage industries. Almost 90% of businesses in Canada, about 780,000 in total, will directly benefit from the credit.

We know that small businesses like those in my riding of Newmarket—Aurora are the backbone of the economy and the economic engines of our communities. In Canada, they employ approximately 70% of the total labour force in the private sector.

This credit builds upon our government's strong support of small business since 2006, which has included measures to cut red tape, freeze EI premiums, and reduce the small business tax rate.

Economic action plan 2014 and, more specifically, this second budget implementation bill continue to empower Canadian consumers. For example, it would improve competition in the telecommunications market and end pay-to-pay billing practices by telecommunications service providers whereby subscribers are charged to receive bills in paper form.

Bill C-43 also proposes to reduce the administrative burden on charities by allowing them to use modern electronic tools to raise funds and for other purposes. This is great news for the many charities in Newmarket and Aurora. Currently, registered charities must file annual information returns with the Canada Revenue Agency. Unlike other groups, however, charities do not have the option of filing their information returns electronically. This poses a significant administrative burden for volunteers and staff of some 86,000 registered charities across Canada. To address this concern and to reduce the administrative burden on charities, funding will be provided to the Canada Revenue Agency to modernize its information technology, thereby enabling charities to apply for registration and file their annual information returns electronically for the first time.

To encourage Canadians to donate to registered charities, the Government of Canada provides individuals and businesses with tax incentives that have been described as among the most generous in the world. In fact, federal tax assistance for the charitable sector amounts to approximately $3 billion annually. This new measure would further assist charities to focus more on raising funds to support the great work that they do and less on administration.

My constituents are also pleased that Bill C-43 would end pay-to-pay billing practices by telecommunications service providers whereby subscribers are charged to receive bills in paper form. The practice of broadcasting companies charging subscribers for providing them with a paper bill is an irritating and costly one. I have had numerous complaints from my constituents regarding this practice.

We do not believe that Canadians should pay more to receive a paper copy of their telephone or wireless bill. That is why, as we set out in the 2013 Speech from the Throne, we are committed to ending this unfair practice once and for all. Bill C-43 sets out the legislation to do so.

I can assure my constituents and all Canadians that our government will continue to promote policies that support Canadian consumers and put more money back in the pockets of hard-working Canadian families.

I have spoken in the House and in committee in the past about our government's concrete action to address the tragic issue of missing and murdered aboriginal women. Economic action plan 2014 contains significant actions to further address this issue. Some $25 million would be allocated over five years to continue our efforts in directly addressing the issue, and over $8 million would be used to support a national DNA-based missing persons index. These two initiatives, together with other federal support for shelters, family violence prevention, and increased economic and leadership opportunities for aboriginal women, will result in a total investment by the Government of Canada of nearly $200 million over five years.

This investment builds on previous actions that include the passing of historic legislation that gave aboriginal women living on first nations reserves the same matrimonial rights as all Canadians, including access to emergency protection orders in violent situations. We have also passed over 30 justice and public safety measures, including tougher sentencing for murder, sexual assault, and kidnapping.

I will go back to some of the things that the economic action plan would do. It would make key investments to ensure that today's youth have the skills that they need to get the jobs of tomorrow. We want to see all young people have the opportunity.

I urge my colleagues on both sides of the House to support the bill's speedy passage so that we can begin to see the results and the benefits.

Economic Action Plan 2014 Act, No. 2Government Orders

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

NDP

Raymond Côté NDP Beauport—Limoilou, QC

Mr. Speaker, I would like to thank my colleague for the speech she gave.

Clearly, the speech was filled with the same bravado we are used to hearing from the Conservative benches. It is rather disappointing. I find it unfortunate that my colleague brought up the question of support for small businesses, yet she ignored the fact that the Conservatives' plans have so far been quite ineffective for small business.

In reality, when we look at the past 20 years, big business has benefited from major tax cuts—their taxes have been practically cut in half—while small businesses have had their tax rates cut by only one percentage point, from 12% to 11%.

The NDP believes in restoring the corporate fiscal balance by lowering small business tax rates to 9% and cancelling certain cuts that were granted to big business.

I would like to ask my colleague why she did not encourage her government to move in that direction, which would have been far more productive than tax credits that will create almost no jobs in the long run.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:35 p.m.

Conservative

Lois Brown Conservative Newmarket—Aurora, ON

Mr. Speaker, as a small business owner and as someone who has worked in that space for quite a number of years, I have, except for four years, created my own paycheque all my adult life. I know that any time we give a tax break to a small business, it will look at reinvesting it into the business, create more services, and create more job opportunities. Any time a small business gets any sort of tax break, that money goes back into the economy. It generates more opportunities in the community.

I attended, over the Thanksgiving break week, the business awards dinner that was held by our Chamber of Commerce. Person after person from small businesses came up to me to compliment us on the proposals for EI and to tell me that they are going to create more jobs in Newmarket, meaning great opportunities for young people in my community.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:35 p.m.

Liberal

Ted Hsu Liberal Kingston and the Islands, ON

Mr. Speaker, I have a question about the first item that my hon. colleague addressed, which is the children's fitness tax credit.

The question is about whether the changes to the tax credit measure are really about children's fitness. The way to decide that is to ask the government, I believe, if it has any intention of measuring what the change in children's fitness or fitness activity is as a result of the tax credit.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:35 p.m.

Conservative

Lois Brown Conservative Newmarket—Aurora, ON

Mr. Speaker, I have worked in the area of wellness promotion. I have been involved for many years. In fact, when I was running for the nomination in 2004, I put on record that I would introduce a private member's bill to create a tax credit for people who had gym memberships.

I am absolutely delighted that the Conservative government is going to put in place a tax credit for children's fitness. Not only would it help families that are trying to give their young ones the opportunity to learn sports and to benefit from the social recreation and leadership skills that sports develops, but it would also create a new generation of healthy young people who would have less need to call upon our health care system.

I see the tax credit as an incredible asset to young families. Doubling it would mean more money in their pockets.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:35 p.m.

Conservative

Harold Albrecht Conservative Kitchener—Conestoga, ON

Mr. Speaker, my colleague just started to explain the benefits of the increased tax credit for children, but I would like her to briefly highlight the aspect of not only doubling it but making it refundable. That is a key point for low-income Canadians.

I wonder if she would expand on that aspect for 30 seconds.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:35 p.m.

Conservative

Lois Brown Conservative Newmarket—Aurora, ON

Mr. Speaker, indeed this measure would be of real benefit to low-income families, families that may not have been able to access any of the benefits of the tax credit. This would directly put money back into their pockets and give low-income families the opportunity to see their children participate in some of those recreational programs that perhaps they have not had the opportunity to participate in.

What is most important is that we would be creating a new generation of healthy young people, young people who are going to focus for the long term on their own activity and their own fitness levels and be encouraged to participate for the long run in what wellness can provide to them and in a healthy lifestyle.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:40 p.m.

NDP

Robert Chisholm NDP Dartmouth—Cole Harbour, NS

Mr. Speaker, I am pleased to have an opportunity to stand for a few moments to talk about Bill C-43.

I indicate that I will be splitting my time with my colleague, the member for Beauport—Limoilou.

I have to say that I speak to the bill with a feeling of frustration and disappointment in this process. We have a bill that implements a budget to fund an organization that spends over $200 billion a year. It is a budget implementation act that consists of 460 pages. It affects dozens of pieces of legislation, things such as, for example, a scheme that the government has come up with to use workers' and employers' money, though mainly workers' money, to fund a supposed job creation plan that the Parliamentary Budget Officer said is going to cost over $500,000 per job. It has those kinds of provisions in it, yet members are being provided four days to debate the bill.

Four days sounds like a paltry amount, but let us take a look at how many hours that is. One of those days is Friday, when we will have two hours in which to debate Bill C-43. Because of the fact there will be a joint session to hear from the President of France, Monday will be considered a Wednesday, so we will have another two hours. If we stretch it out, we might get a total of 12 hours to discuss the bill.

Some of the Conservatives often say I am wasting my time. It is my time and I will use it the best way I know how. I am talking about the concerns of my constituents. Not only is the process a sham, but how could anyone possibly analyze a document of this size and this complexity in 12 hours?

Let us look for a second at what the government actually does with its budget. I talked about the fact that the budget of this country is over $200 billion. We found out just yesterday that more than $18 billion in spending that had been budgeted for programs, infrastructure and capital spending lapsed. In other words, it was not spent on what it was intended for. For example, close to $1 billion that had been budgeted for the Department of National Defence was not spent.

What does that mean? That means that the men and women who protect our country, who go on training and operations here and around the world, do not have the equipment they need in order to conduct their activities. It means that bases such as Shearwater in Nova Scotia have to shut down their arenas, pools and chapels because they do not have the money to repair the infrastructure. That is what it means when we say money lapsed that had been budgeted to be spent in areas and operations that were deemed required by someone in order to make sure those particular services were appropriate. Bridges and roads have gone without the funds necessary to properly operate.

Here we are talking about legislation to implement a budget that is frankly fanciful to begin with to a large extent. The government does not have a clue what it is doing. It does not have a clue. Member after member on the government side stands and says that they are a small business person so they know how to run things and manage money.

If small business owners managed their businesses in this fashion, they would not be doing it very long because they would not have a roof over their business, they would not have stock because they would not be able to transport stock, and they would not have employees because they would not be able to ensure employees in the workplace were safe. What I am talking about is the responsible management of the resources of the people of this country.

The Prime Minister is out this afternoon making announcements. How can we believe those? It is like the plan that was announced in 2007 to build between six and eight Arctic offshore patrol vessels. In fact, they were going to cut steel and the first one was going to be started in 2013. That was last year. That is what the government promised. Conservatives went through at least two elections with the big promotions behind that, but it has become increasingly clear that the money is not going to be there. They are not going to be able to build six to eight Arctic offshore patrol vessels. They will be able to build maybe four and if they keep delaying things they way they have been, it is going to be three.

Why is that important? It is important because we went through a process that we supported and one of the places that was awarded to build those ships was in Nova Scotia. There are hundreds and thousands of men and women around that region who are depending on those jobs. They are now travelling out west to find work. They are counting on that investment that was promised to them by the government, by the Prime Minister, and as every single day goes by it becomes increasingly apparent it is not going to come to fruition.

We will not know about it probably until after the next election, because somewhere, somehow, the Conservatives will get a welder and a blow torch and cut some steel somewhere and say, “this is what you are going to get if you elect us”, when in fact they know that the money is not there. The Minister of Public Works knows. It is just like the F-35s. It is just like the replacement helicopters for the Sea Kings. Conservatives just cannot seem to get it right. They cannot get the equipment into the hands of the men and women who serve this country and that is shameful.

That is what we are here to talk about. We should be talking under Bill C-43 about whether or not we can believe anything that is in this document of 460 pages that talks about implementing the budget, a budget that frankly proves time after time to be fanciful. That is the concern that my constituents have, that the government is not able to produce the goods.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

The Acting Speaker Bruce Stanton

The hon. member for Ottawa—Orléans is rising on a point of order?

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

Conservative

Royal Galipeau Conservative Ottawa—Orléans, ON

Mr. Speaker, yes, I am. I would like to advise my friend that I am trying to be attentive to what he says and he says that he is talking about something, but really he is yelling about it. I wonder if you could advise him that his microphone is working and he does not have to scream.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

The Acting Speaker Bruce Stanton

I do not think that is a point of order, but we will allow the hon. member for Dartmouth—Cole Harbour to continue. He has a little under a minute left in his remarks.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

NDP

Robert Chisholm NDP Dartmouth—Cole Harbour, NS

Mr. Speaker, I am not going to apologize for being passionate about what the Conservative government is doing to constituents in Dartmouth—Cole Harbour. I will never be quiet when the Conservatives are making decisions that are having such an impact on people in my constituency and people across this country. If that offends the sensibilities of the member opposite, then he can go somewhere else, because this is my time.

My time has been chewed up by an irrelevant question but nonetheless I want to take this opportunity to say that this process is shameful. It does not serve the interests of Canadians and it certainly does not serve the interests of the people of Dartmouth—Cole Harbour, and that is how I plan to vote on Bill C-43.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I want to pick up on the issue of housing, which my colleague from Toronto made reference to and which members have talked about to a certain degree in this budget debate. There is a desperate need for stronger leadership from Ottawa to deal with the housing issue in virtually every region of the country. There is a genuine need for low-cost housing, low-income housing in particular, but also within the middle class, people are finding it challenging to own a home nowadays.

The government has not included anything in this budget that would make it easier for people to own homes or to even look at retrofit programs that would be better for the environment. The whole housing file seems to be completely missing from the budget.

I wonder if the member could comment on the importance of having a more proactive approach in dealing with housing, non-profit housing in particular.

Economic Action Plan 2014 Act, No. 2Government Orders

October 30th, 2014 / 4:50 p.m.

NDP

Robert Chisholm NDP Dartmouth—Cole Harbour, NS

Mr. Speaker, I appreciate the question from the member for Winnipeg North because what has been happening with the cost of housing, particularly the cost of affordable housing in this country, is serious. That began to happen back in the late nineties when the Liberal government pulled out in a big way from supporting affordable housing strategies across this country. It was a shameful process to watch and it has continued under the Conservative government to the point now where it is estimated that there are 250,000 homeless families in this country. We simply have to do better.

The federal government has a responsibility to partner with the provinces to make sure that we not only fix the stock from the seventies and eighties that is falling apart but that we find other ways to provide new stock in our communities to make sure that affordable housing is available to Canadians.