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

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

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, it is with pleasure that I rise to speak on this bill this afternoon. I have a number of thoughts that I would like to share with the House.

I will start by following some comments from the Conservative Chief Government Whip regarding the DNA data bank. It is tragic that well over 1,200 aboriginal women and girls have been murdered or have gone missing across Canada. There are stakeholders from virtually all regions and areas, including chiefs, municipalities, provincial premiers, and many other individuals.

Earlier today, the Assembly of First Nations met in Winnipeg. A brave young girl, Rinelle Harper, survived a horrific incident, and we give her full credit for having the courage and strength to survive what many would never have been able to. Left for dead after being sexually assaulted and beaten along the Assiniboine River, today she came out in a very bold way and asked for a national inquiry. The Prime Minister has been challenged on numerous occasions to call for that national inquiry. I am not aware of any stakeholder outside of the Prime Minister's Office who is against having a national inquiry. If we were to have a free vote on the issue of calling for a national inquiry, I suspect a number of Conservative members of Parliament would acknowledge the need for it.

The Chief Government Whip was correct at the beginning of his comments. I did not get it all written down, but he said in essence that it is heartbreaking when a child goes missing. What parent would ever want to hear those words from a police authority, or see day after day go by without not knowing where their child might be?

This is something that has happened far too often in our communities, particularly within the aboriginal community. There is a need for a public inquiry into the issue. It is more than just a crime. We have had two serious high-profile incidents in Manitoba, in Winnipeg. One was at the Red River, where a young girl was not as fortunate and was deceased when she was pulled out. Then we had Rinelle Harper.

I believe that the Prime Minister should be calling an inquiry, and there is no better time to do it than before the end of the year. I have heard appeals for an inquiry being initiated by individual provinces and two first nations, and I suspect that it even goes beyond that.

In my own riding of Winnipeg North, young girls and women have been murdered or have gone missing. By one count, I believe it was at 12 or 14 girls and women of all ages.

There is a need for us to have the inquiry. I appeal to the Prime Minister to recognize that need and to join with everyone else who seems to understand that it is more than just a crime that has taken place and that we need to get to the root of it. A public inquiry would go a long way in addressing a great number of the concerns that have been raised on this issue.

Today we are talking about a budget implementation bill that is very wide in its scope. I have listened to a lot of the speeches with respect to this particular piece of legislation. The speeches dealt with everything from tax credits to infrastructure to old age supplements. The discussion has been very wide and quite often very specific on certain aspects of the legislation. For example, an earlier speaker talked about the DNA data bank that would be created.

It is important that we recognize that this piece of legislation, like other budget implementation bills presented by the current majority Conservative government, goes far beyond a traditional budget implementation bill.

We have seen in the chamber that the attitude of the majority Conservative-Reform Party government towards governing has been very disrespectful to democracy. We have seen record numbers of time allocation. Is it any surprise that this bill is under time allocation? What do we mean by “time allocation”? It means that the government is invoking closure. Time allocation is a form of closure.

There is no doubt that in majority government situations, and even in minority situations, time allocation is sometimes necessary. However, never in the history of Canada have we witnessed a government incorporate time allocation as part of the normal process of passing legislation, nor have we witnessed a government that has used thousands of pages in a few budget implementation bills in order to pass entire legislative agendas.

The government, and the Prime Minister and his office, has been riding rough over individual members' abilities to have the dialogue and the debate that is important to take place inside this chamber.

In fairness to the government, I do recognize that the official opposition has also played fairly loose with respect to its positioning on the issue of time allocation. I was very disappointed by the New Democratic Party, as the official opposition, preventing standing committees from even meeting or being able to travel in situations when there was a need to travel. As an official opposition, the NDP has not recognized that.

In the comments that have been provided by members on both sides of the House, what are the big issues that continue to come up? I have had opportunity, through questions and answers, to talk about it. The issue of the middle class is something that the leader of the Liberal Party has raised consistently ever since he became leader.

If we attempt searches with respect to that issue of trying to raise the profile and the importance of the middle class, we would find that the member for Papineau has made it a core issue, not only as an issue for today but as an issue that we are going to fight for.

Then we have this recent budget, as my colleague from Montreal pointed out, with the income-splitting program. We had a Conservative member stand and say that this is Mr. Flaherty's last real contribution in a tangible way, in the form of a budget implementation bill that would put into place his budget.

What did Mr. Flaherty actually have to say about the income split? We know that he opposed it, and he opposed it for good reason. Like the Liberal caucus, he recognized that the middle class of Canada should not have to foot the $2 billion bill as a result of 15% or less of Canadians receiving the tax benefit.

That is why Mr. Flaherty opposed it. We in the Liberal Party agreed with him. We believe it is not an appropriate way to provide more than $2 billion in tax breaks, because there is a cost. Who is going to be paying that cost? It will be the middle-class taxpayer who will be footing the bill, and that is wrong.

I have heard numerous questions from the opposition to the government in regard to the EI program. The government talks a lot about the small business grant that it is issuing. It announced the tax break for small businesses back in September. What we have found out is that there was never any analysis done of it. We have no idea of the number of jobs it is going to create. In fact, in a very perverse way, some small businesses will be provided with an incentive to fire people, to reduce their payroll in order to be eligible for the grant.

It is not just Liberals who are saying that. Even editorial columnists and other stakeholders have said that. The Liberal Party responded to that.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:35 p.m.

Conservative

Wladyslaw Lizon Conservative Mississauga East—Cooksville, ON

Which is?

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:35 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, good question. “Which is?” I could not have planted a better question than that.

Quite frankly, it is a very simple program, an EI program that would in fact generate tens of thousands of jobs in every region of our country. It is an EI premium break for every new hire that a small business takes on.

Again, independent sources outside of the Liberal Party and outside of the Liberal caucus have acknowledged that it is in fact a program that would make a difference and that thousands of jobs would be created as a direct result if the government incorporated the Liberal plan.

I am disappointed that the government did not recognize that, but I am not overly surprised. We see it in committee, where Liberals will often bring amendments to improve legislation and the government will turn them down, even if it means going to the Senate, where Conservatives will amend it in the way Liberals tried to amend it in committee. The Conservatives did not want to be embarrassed in House of Commons committees, so they had to let the Senate clean up their mess.

We shared a very good idea. Who would have benefited from the EI premium break? It would have been Canadians as a whole. As I said, tens of thousands of jobs would have been created in every region of our country had the government taken and followed the lead that was demonstrated by the leader of the Liberal Party of Canada.

Let us talk about infrastructure. Infrastructure is important to our economy and to our social fabric. Where is the government on infrastructure? It has gone missing. Conservatives talk about committing billions of dollars to infrastructure programs, but it is over 10 or 20 years. In reality today, it is an 85% cut at a time when we should be investing in infrastructure. It is an actual 85% cut, year over year, in terms of expenditures.

Members can think of the impact that is going to have on virtually every community in every region of our country once again. It is a big mistake. The Conservatives have the audacity to say that they are committed to infrastructure when nothing could be further from the truth.

Then we have trade. Again, we hear a lot of discussion about trade going back and forth. It is interesting. The Conservatives came up with the European trade agreement. The Liberal caucus has always been very supportive of the idea and the principle of trade. We have consistently been there to support that idea.

In fact, it was the Liberal Party that handed the current government a multi-billion dollar trade surplus.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:40 p.m.

An hon. member

Oh right.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:40 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, yes, right, it is true. That is the reality.

Now, what does the government do? It signs all these trade agreements. Great, it is nice to see some trade agreements signed. The trade agreement with Europe is something that we have indicated that, in principle, we support because we recognize its value.

I like the trade file, because it clearly shows the differences between all three political parties inside the House of Commons.

I was very disappointed by the leader of the official opposition, but it is not the first time. The member travelled overseas to France, and while there, he dumped on Canada, again. Members will remember that when he went down to Washington, he dumped on pipelines and talked about the Dutch disease, which he called an attack on western Canada, our prairies. Well, I have not forgotten that. However, in Paris, France, he starts criticizing Canada's trade and the trade agreement.

On the one hand, NDP members, at times, try to give the impression that they can be in favour of trade under certain situations. I have witnessed this, as many Canadians have. However, when it really comes down to it, we are starting to see the NDP move back to where they were. We are okay with that, because maybe they will come back into the corner over here. The NDP talks as if trade is bad for Canada, but that attitude will have a negative impact on Canada and our economy.

Canada is a trading nation. Liberals recognize that and support it. Our policy actions, whether in government or opposition, have been consistent on that file. We are the only party that has actually been consistent on the trade file, because we recognize just how important it is.

I only have two minutes, but eight or nine other points to make, so I will prioritize.

There has been a lot of discussion on the subject of veterans, and I know that it would please my colleague from Guelph and my leader if I spent a bit of time on the issue.

The government's underspending by hundreds of millions of dollars—I would suggest intentionally—has resulted in cuts to services, including offices across Canada. There is even a failure to acknowledge the need to repair memorials and gravesites, as well as other cuts that have taken place in that area. The government has dropped the file on this.

As my colleague from Guelph pointed out, the Minister of Employment and Social Development came up with a few million dollars to hire some people to deal with EI issues. Where is the Minister of Veterans Affairs? He has gone missing in more ways that one, I must say. It is time that we replace the Minister of Veterans Affairs.

Also, Canada Post made an announcement to cut door-to-door delivery, which was a wrong and bad decision. However, the Conservative government supports that bad decision. I believe it was most inappropriate for the government not to recognize how valuable the services are that Canada Post provides to Canadian, including door-to-door delivery and so forth. At the end of the day, it will come back to hurt the government politically, because it was a bad decision that is affecting our communities across this country.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:45 p.m.

Conservative

Joy Smith Conservative Kildonan—St. Paul, MB

Mr. Speaker, every day we hear the member for Winnipeg North, because he is constantly on his feet in the House on every topic, which is good. However, after listening to him today, I cannot help but comment.

The member for North Vancouver talked about the budget implementation bill and the DNA missing persons index for murdered and missing women. This DNA missing persons index is very important to our country and the many victims who have gone missing. Identifying missing persons brings resolution to many families after someone has gone missing.

Having said that, an inquiry is something that has been done over and over again. I would ask the member if he does not believe it is time to take action and solve the missing and murdered women issue in a concrete way, such as having round tables, but also to actually get the job done, instead of talking about it.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:50 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I respect the member opposite and her comments. Having said that, I am listening to what communities are telling us. I am not aware of a public inquiry being conducted on this particular issue.

I tried to explain the array of people, groups, and stakeholders that are calling for a national public inquiry. It is of the highest level. As I say, whether it is chiefs, premiers, different municipalities, individuals, or other non-profit groups, the call for a national inquiry has been absolutely overwhelming as people try to get a better understanding of what has happened to these 1,200-plus murdered and missing aboriginal women and girls.

It seems to me and to many outside the House of Commons that the government is not listening to the call for a public inquiry. I am not aware of others, independent of the Conservative caucus, saying that we do not require one. I have not seen a list. I suspect that if we were to canvass about it, the member might be surprised at just how overwhelming the call for a national inquiry really is.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:50 p.m.

NDP

Jasbir Sandhu NDP Surrey North, BC

Mr. Speaker, I listened to the member's speech very carefully. He talked about the Liberal Party being consistent in a number of areas. I can say that the only thing it has been consistent about is inconsistency.

The member went on a rant about the CETA agreement. It was the Liberal leader who stood in the House, without even reading any detailed text of the official CETA agreement, and clapped and supported the Conservatives on this deal without seeing any details of it.

My question for the hon. member for Winnipeg North is this. The Liberals always talk about how consistent they are. They have been advocating a child care program for the last umpteen years. Will they support a child care program, when the NDP forms government in 2015?

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:50 p.m.

The Acting Speaker Barry Devolin

Before I go to the hon. member for Winnipeg North, I would remind all hon. members that questions and comments and speeches should relate to the matter before the House. Granted, this bill is a budget implementation bill and there are many aspects to it, but at times this afternoon I feel that members have wandered—not just this member but several.

I will give the floor to the hon. member for Winnipeg North.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:50 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, Ken Dryden, who was a Liberal member of Parliament and cabinet minister, actually had a child care plan in place.

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December 9th, 2014 / 4:55 p.m.

Liberal

Frank Valeriote Liberal Guelph, ON

Implemented.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:55 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Implemented, Mr. Speaker.

The member needs to reflect on his former leader, Jack Layton, and the NDP who worked with the Conservative Party to kill the program. Therefore, it was the New Democratic Party working with its friends in the Conservative Party that ultimately killed the child care program.

The member might not like to hear the facts, but that is the reality. The NDP has to take responsibility for the way it voted.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:55 p.m.

Liberal

Frank Valeriote Liberal Guelph, ON

Mr. Speaker, I cannot help but remark on the question by the member of the Conservative Party on the murdered and missing first nations women and girls. Frankly, I have never heard such callous disregard for our first nations, and that has been shown by the present Prime Minister, who choreographed an apology and then did nothing to help them. However, that is not my question.

My question is about infrastructure funding. In order for our infrastructure to be properly built, we have to partner with municipalities and provinces. One partner is absent, and that is the Prime Minister. He declared that there would be all this money and then cut it down to $285 million in the first year, spread among all of the communities in Canada, which is not likely of much help.

Could the member for Winnipeg comment on the lack of leadership by the Prime Minister when it comes to infrastructure spending?

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:55 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Mr. Speaker, I would highlight the fact that it is the Government of Canada that has the deepest pockets. The Government of Canada is telling all of those municipalities and provinces that it is not prepared to invest in infrastructure. It is talking about $200 million. More capital infrastructure dollars were spent on the Canada Line in Vancouver under Jean Chrétien and Paul Martin than the entire infrastructure budget of the present Conservative government. People familiar with the Canada Line from the Vancouver airport to downtown Vancouver realize the economic impact it has had, in terms of the hundreds of millions of dollars that have resulted directly from that infrastructure investment.

The Conservative government does not make the connection. It does not understand that by investing in infrastructure, we are building a nation. That is something we would put in the form of a challenge to the Prime Minister. Do not give up. It is getting pretty late at this stage in the game.

A Liberal government would invest in infrastructure because we believe in our nation.

Economic Action Plan 2014 Act, No. 2Government Orders

December 9th, 2014 / 4:55 p.m.

Conservative

Joy Smith Conservative Kildonan—St. Paul, MB

Mr. Speaker, 40 studies have been done on the murdered and missing women issue. Is it not time to take action instead of having another inquiry?