Bill C-43 (Historical)

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

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.

Economic Action Plan 2014 Act, No. 2

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

Mr. Speaker, there was some debate before my colleague spoke about the changes to the temporary foreign worker program that exist within this omnibus bill. The reason I raise it is that there has been some dispute as to whose fault this all is between my Liberal and Conservative colleagues.

It was a program started by the Liberals some years ago. It was somewhat limited. It started to grow a little. There were some scandals with its use and application for professional dancers, exotic dancers, at one point under the Liberals that got some attention, if I recall correctly. Then the program was expanded massively under the Conservatives.

My question is from the briefing we had last night and from the speech earlier that said the new changes will make it so that the temporary foreign worker program is not a first option program for Canadian employers. There were some other revisions as well, a reporting mechanism, an outing and naming of those employers who chose to abuse the program.

It is not as if these concerns are new. We had concerns, particularly across the west but also in other parts of the country, that this had become a program of first resort rather than last resort for many employers. How could we have designed it this way?

I assume that is what the changes are meant to fix. There are design flaws in the DNA of the temporary foreign worker program. Were those flaws inherent in the program that was established by the Liberals? Were they newly incorporated when the Conservatives took over?

I want to understand when it was that the temporary foreign worker program became a first option for too many employers. The minister mentioned that it was 2002, when those changes came in. Perhaps my colleague, the member for Kings—Hants, can allow the minister some time to answer a similar question with some accuracy as to who was the most abusive of the temporary foreign worker program.

[Scott Brison, Liberal, Kings—Hants, NS]

Mr. Speaker, if the temporary foreign worker program were ever being used to bring in professional dancers, I would certainly express concern, particularly if there was a lack of gender balance.

Beyond that, let us be very clear. The temporary foreign worker program, on a limited basis, worked quite well for a long period of time. It has grown massively under the current government and is being used in areas where it was never intended to be used. Historically, if we look at temporary foreign workers in the horticulture or agriculture side, it is something where everyone acknowledges, and not just in Canada but elsewhere, there is a legitimate role for temporary foreign workers.

What we have been troubled by and what makes no sense is the skyrocketing of the use of temporary foreign workers in areas of high unemployment, for example, in the Windsor, Ontario area, and the threat and the very real risk of it depressing wages in those areas. What we believe ought to happen is that we consider temporary foreign workers policy as part of an overall immigration strategy, and we restore the opportunity and the linkage between people who come here to work as part of our production chain of products, goods and services, with immigration.

If we look at Manitoba, it has done a great job of immigration. There were approximately 16,000 new Canadians who moved to Manitoba last year, compared to the 2,000 in my province of Nova Scotia. Manitoba has a whole-of-government approach. One of the things they do there is streamline the process and make it easier for people who come here to work to move on to permanent residency and then on to immigrate to Canada.

As a country, we ought to look at the Manitoba model. We need more new Canadians. We need to attract them, not just to work on a temporary basis but to become full partners in progress and citizens of this country.

[Joy Smith, Conservative, Kildonan—St. Paul, MB]

Mr. Speaker, I am sharing my time with the member for Vancouver South.

I listened this afternoon to all the speeches. The job of members opposite is to be the opposition. I listened to some of the speeches from the NDP side and I know it has never been in government, so it can pretty well say anything. As far as the Liberal side is concerned, it too is in the same position.

When in government we have to make sure everything is in balance. We expect criticism, which is fine. However, let us look at the global picture. Nearly 1.2 million net new jobs have been created in Canada. That is over 82% full-time jobs and 80% in the private sector since the end of the recession in July 2009.

When we look at our country, Canada is the envy of the world because Canadians as a whole live well, and as a whole we are safe. It is the best country in the world in which to live.

As parliamentarians and members on this side of the House know, as we went into the recession, the most important thing was to ensure that our country's economy was balanced so that there were jobs, so that people could live in their homes and buy their food. In any country, nothing is perfect. There are housing problems and other issues in all countries. However, in Canada, we have a lot to be proud of. Canada has one of the strongest job growth performances in the entire G7. That is quite incredible looking at the global economic problems that the world has faced. Canadians have also enjoyed one of the strongest income growth performances in the G7 and Canada's business investment performance has been the strongest in the G7 over the recovery. This is very important. Why? It is because this gives a sense of security to Canadians.

Since 2004 Canadians have put our government into power because they had the confidence that the economic part of their lives would be secure. That does not mean to say every single Canadian is secure. It means that we are the best country compared to others. Canada has a AAA rating in this economic environment worldwide. We also know that the middle class in Canada lives better than in the U.S. and many other countries. Also, we now have 180,000 children who are now out of poverty.

There is a lot to be proud of. For the sixth straight year the World Economic Forum has ranked Canada's banking system the soundest in the world. This means something. With all due respect, even though there are always things to improve and do better, this is indicative of Canada's standing on the world stage and indicative of its very sound economic planning and practices. Does that mean everyone is going to get everything they want, daily? No, that does not mean that. It means that the economy within the country is sound, jobs are growing, people can go to work, children can go to school, and our country is the best country in the world in which to live.

I listen to all these criticisms and all the hyperbole. In Parliament, hyperbole is something that we hear every single day on probably every single topic.

When Canada is leading the global economic recovery, that is something to be proud of. There needs to be a recognition that Canada and this government are doing something right. When we listen to members opposite, we hear all the talk of gloom and doom. They think they can do things better. The fact of the matter is that this is not what the Canadian public thought, because those members are not sitting on this side of the House.

Canada has the lowest overall tax rate in the G7 on new business investment. That is a red flag right there. It shows that this government is creating new business.

Canada is one of only two G7 countries to have a rock solid AAA rating, with a stable outlook, from all the major credit rating agencies, such as Moody's, Fitch, and Standard & Poor's. That is important. A lot of countries cannot claim that, because they have no plan in place. War-torn countries have not had the opportunity to put a plan in place. It is impossible for them to do that. This government has been able to meet that high standard.

There is a reason our government's top priorities are job creation, economic growth, and long-term prosperity. It is so people can have families, work, prosper, and have a future.

Our government has become aware of many issues that have presented themselves through businesses. For instance, small business is the engine of this country. It pushes out so much of the economy. Women are some of the top small-business owners, and that is a real change from 20 years ago.

More small business opportunities have been created through the small business job credit, and that has been a real asset to those women who want to start businesses. That is not often spoken about in the House. Some of these businesses are run out of the home. Some are run out of small offices. These businesses are providing income for families.

The budget implementation bill will make life more affordable for Canadian families. What is important to a family? A lot of children participate in sports. It was presented to our government that a lot of families could not afford to pay the registration fees for sports, such as soccer and other kinds of sports, so in this particular budget, our government has doubled the children's fitness tax credit to $1,000 and has made it refundable.

Paying attention to individual families has made a huge difference in balancing Canada's economy. We have heard today many instances of how families have been impacted. Unfortunately, because I only have 10 minutes to speak, I cannot list them, but they were listed earlier.

We should work collaboratively to give suggestions. When the bill goes to committee, amendments can be made, if need be. We should look at how we can build together and recognize the fact that this government has put in a strong economic plan.

[Paul Dewar, NDP, Ottawa Centre, ON]

Mr. Speaker, I gather from the member's speech that she wants us to cut through the hyperbole and the usual rhetoric, so I will get right down to it.

One of the things that concerns us on this side of the House is that this is an omnibus bill. When the member sat in opposition, she had the same concerns about omnibus bills.

We are particularly concerned about refugee issues. We have seen cuts to refugee health. There is a notion that this would help out the provinces. I wonder if the member could name the provinces that requested this.

With regard to the bill itself, would she not agree with us that if there is a need for debate, amendments, and careful study, as she has suggested, we should not have an omnibus package in front of us? We should actually have these things separated and actually have a budget bill, not something of this nature.

[Joy Smith, Conservative, Kildonan—St. Paul, MB]

Mr. Speaker, first of all, this particular bill is not unusual. I keep hearing that it is an omnibus bill, a great big bill with a lot of pages. That said, it is not unusual when we compare it to other budget implementation bills that have come forward over the years.

Also, we have had this bill for over eight months. I think it has been eight months and twelve days, actually, so there has been a lot of time to go through it. It does not take that long.

Provinces all across this country have had challenges in that the temporary foreign worker issue has been abused. Jobs for Canadians come first. Having had that collaboration across the country, we have had to look at putting Canadians first, jobs first for Canadians, and at the checks and balances that are long overdue in the temporary foreign worker program.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I get a little nervous when I notice the government House leader. I am thinking of the potential for time allocation.

That said, my question is for the member for Kildonan—St. Paul.

In terms of co-operation, we made the suggestion that the government consider EI premium breaks for all new hires. We have had many third-party stakeholders who have commented on just how valuable this recommendation is. It is an idea that would create thousands of jobs.

If we want to fight for the middle class when debating the proposed legislation, I think a big part of that would be fighting for jobs. Allowing EI premium breaks for new hires would go a long way.

Would the member not support initiatives that would cause employers to create literally thousands of new jobs at a relatively marginal cost? I would be interested in her thoughts on that.

[Joy Smith, Conservative, Kildonan—St. Paul, MB]

Mr. Speaker, as the member knows, the bill does go through committee. It is at committee where those suggestions are made and brought back.

That said, the whole bill is about creating jobs. The whole bill is about building business. The whole bill is about making the lives of families and business people better in this country.

I have to say that I look forward to the member for Winnipeg North sitting on committee and bringing those suggestions forward for an extensive conversation.

Bill C-43—Notice of time allocation motion

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, I would like to advise that an agreement has not been reached under the provisions of Standing Orders 78(1) or 78(2) with respect to the second reading stage of Bill C-43, a second act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures. Under the provisions of Standing Order 78(3), I give notice that a minister of the crown will propose at the next sitting a motion to allot a specific number of days or hours for consideration and disposal of proceedings at that stage.

I might add that it is my intention to propose an additional three days to the second reading debate for a total of four days for that debate.

The House resumed consideration of the motion that Bill C-43, A Second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures be read the second time and referred to a committee.

Second Reading

[Wai Young, Conservative, Vancouver South, BC]

Mr. Speaker, I am pleased to rise in the House today to speak to this budget implementation bill. This bill would put some of the measures contained within the 2014 federal budget into practice in Canada.

Before I address some of the specific measures in this bill, I would like to give an overview of what the international community is saying about Canada's economy and the success we have seen since the global recession in 2008.

Both the IMF and the OECD have stated that they expect Canada to be among the strongest-growing economies in the G7 over this year and the next. The New York Times conducted an analysis and concluded that after-tax middle-class incomes in Canada, which were substantially behind in the year 2000, now appear to be higher than in the United States.

Finally, with nearly 1.2 million jobs created since July 2009, the Canadian economy has had one of the strongest job-creation records in the G7 since the recession. As we move forward with this legislation, the international community can look forward to Canada continuing its role as a global leader with a successful economic record.

One of the reasons Canada has had such great economic success is that we recognize that the challenges we face in the global economy are not simple or straightforward. They are complex challenges that affect every sector in the Canadian economy. This is why I am pleased to see that this bill encompasses a broad approach to addressing the many problems we still face in the fragile global economy.

I know that the term “omnibus” does not sit well with some. However, we have to be realistic. Canada exists within a global economy, and because it is comprehensive, this bill would ensure that we address as many issues as possible to maintain our outstanding economic recovery and growth. Since Canada has had to move quickly to meet the challenges of the economic recession, Canadians have experienced that these bills have in fact been working very well for our economy. Furthermore, historically, it has been common practice to include various measures across many sectors in a budget and then in the budget implementation bills to follow. Ultimately, it reflects the central role a budget plays in addressing the wide range of issues Canadians need addressed.

Now I would like to highlight some of the measures contained within this bill that will be important to the residents in my riding of Vancouver South, and indeed to all Canadians.

The first measure I feel would greatly benefit the people of my riding, and particularly small-business owners in my riding, is the small-business job credit. Over the next two years, this credit would lower the payroll taxes of small businesses by 15%. It is estimated that this would result in savings of approximately $550 million for small businesses over these two years. As a previous small-business owner myself, I fully understand the importance small businesses play in driving the local economy. I know that this credit would go a long way in supporting the many small businesses in my riding and would promote job creation throughout Vancouver and Canada.

Another measure I was pleased to see in this implementation bill was the extension of the tax credit that currently exists for interest paid on government-sponsored student loans to include interest paid on Canada apprenticeship loans. As we know, apprenticeships are a vital link between high school and the workplace. Many students in my riding and across Canada take part in apprenticeship programs to gain the skills they need to be successful in the workforce. Furthermore, these apprenticeships can usually lead directly to full-time employment. I have met many constituents enrolled in apprenticeship programs who share how they thoroughly enjoyed learning their trades through hands-on experience and direct training from an employer. I am therefore very pleased to see that the government would extend the existing credit to loans students can take out to participate in apprenticeship programs. This would certainly encourage students to take part in these programs, which will contribute to a strong and skilled workforce.

Another tax credit I am pleased would be implemented as part of this bill is the doubling of the children's fitness tax credit. In 2006, the government introduced a non-refundable tax credit of up to $500 annually for fees related to the registration of a child under the age of 16 in an eligible program of physical activity.

This bill would act on an announcement that the Prime Minister made this month that would double this tax credit as well as make it refundable.

I know that many people in my riding and across Canada widely support this credit as it would enable children to enrol in sports like hockey, baseball and soccer, when they otherwise might not be able to afford it. As a previous soccer mom of twins, and recognizing that many families, like mine, have more than one child, I know how quickly fees can add up.

That is why I am very pleased to see the doubling of this tax credit in this implementation bill as it would help Canadian families support sport and activity for their children. This measure would ensure that parents can take advantage of this credit when they file their taxes for the 2014 tax year.

Finally, I was pleased to see that this implementation bill would end pay-to-pay billing practices in the telecommunications sector. This would ensure that those who prefer to or must receive their bills in the mail are not forced to pay additional fees just because they receive their bills in the mail.

This commitment was made as part of the government's 2013 Speech from the Throne. I am very pleased to see that it would now be implemented. Many seniors in my riding, as well as those who do not have access to high speed or any type of Internet, have been frustrated with these unnecessary fees. I know that they will certainly be pleased to see this practice end.

In closing, I would like to share that when I am in my constituency in Vancouver, I consistently hear from my constituents about how happy they are with the work of the Minister of Finance and what he has been doing to ensure that we will return to a balanced budget by 2015. Hearing from my constituents about how pleased they are has certainly made this a priority for the government and a priority for all Canadians.

I therefore urge the opposition to support economic growth, lower taxes and the many positive measures in Bill C-43.

[Guy Caron, NDP, Rimouski-Neigette—Témiscouata—Les Basques, QC]

Mr. Speaker, I listened carefully to my colleague's speech.

She does not seem to realize that columnists, editorial writers and even journalists—whether they lean to the left, right or centre—all seem to agree. They are opposed to omnibus bills that distort the parliamentary process when they include measures that have nothing to do with the budget. I have a simple and clear question for the member, in the hopes of getting a clear answer.

The member is bragging about a measure to eliminate pay-to-pay billing practices in the telecommunications sector that require consumers to pay to get their bills. However, consumers will still have to pay to get a bank statement.

If she is so proud of this bill, why did she not insist that her government include this measure to fully protect consumers against this practice?

[Wai Young, Conservative, Vancouver South, BC]

Mr. Speaker, as we noted earlier, this bill was tabled in February, so members have had more than eight months to review it and talk about it. It has been debated in the House for a long time, so I do not think that omnibus is the word for it. Comprehensive, broad and meeting the needs of diverse Canadians are other great words for it.

As I said earlier in my speech, and to reference my constituents, whenever I see them in my riding of Vancouver South they are really happy with the Conservative government, with its strong economic performance and with the fact that it is balancing the budget by 2015.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, I am glad to rise today to speak to this omnibus budget bill and I thank the member for Vancouver South.

However, I do need to correct the record. Omnibus budget bills are not something of long-standing or habitual use in this place. Up until 2005, the longest omnibus budget bill was a little over 100 pages. I think that it was in 2009 that the current administration put forward an omnibus budget bill of 900 pages.

My first question in this place, when I was elected, was asking the Minister of Finance if an omnibus budget bill was planned for 2011 because I had become so alarmed by them. There was not one in 2011, but we have seen, ever since 2012 and 2013, a spring omnibus budget bill and a fall omnibus budget bill.

My hon. colleague from Kildonan—St. Paul, who preceded my friend from Vancouver South, told us that we had months to study this but, in fact, we had days and it is over 400 pages.

Omnibus budget bills are an affront to democracy in this place and should not be allowed unless they pertain to the same purpose and the same effort. These are all over the map. They do not aid our economy or our democracy.

[Wai Young, Conservative, Vancouver South, BC]

Mr. Speaker, it is interesting that the hon. member across the way is using the word omnibus because that is her word. It is certainly not my word.

Bill C-43 supports our low-tax plan for jobs and growth. I would like to note, if she is so inclined, that parts 1 to 3 are all tax-related, 281 pages are all tax-related. Part 4 contains the rest of the measures, 31 tax measures that we are giving to Canadian families, so that they will have this money in their pockets.

Some of the measures in part 4 are lengthy, such as the intellectual property changes that needed to be ratified, encompassing international treaties and such, so 35 pages.

Basically, the bill is related directly to a budget implementation bill, which is what is up for discussion here, and it is completely related to the budget.

[Mike Wallace, Conservative, Burlington, ON]

Mr. Speaker, on that point, this budget bill is 400 and some-odd pages, half in French, half in English.

The previous questioner has written a few books. They are likely over 200 pages. That member likely expects people to read her books, so I am expecting members of Parliament to read 200 pages.

The change to the child tax credit for physical fitness is becoming refundable. Since November is financial literacy month, there are only three other refundable tax credits. Refundable means that if individuals are not paying taxes, they still get their money back for that.

Why is that important to poor families who have kids in physical fitness programs in this country?