Bill C-59 (Historical)

Economic Action Plan 2015 Act, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures

Part 1 implements income tax measures and related measures proposed or referenced in the April 21, 2015 budget. In particular, it
(a) reduces the required minimum amount that must be withdrawn annually from a registered retirement income fund, a variable benefit money purchase registered pension plan or a pooled registered pension plan;
(b) ensures that amounts received on account of the new critical injury benefit and the new family caregiver relief benefit under the Canadian Forces Members and Veterans Re-establishment and Compensation Act are exempt from income tax;
(c) decreases the small business tax rate and makes consequential adjustments to the dividend gross-up factor and dividend tax credit;
(d) increases the lifetime capital gains exemption to $1 million for qualified farm and fishing properties;
(e) introduces the home accessibility tax credit;
(f) extends, for one year, the mineral exploration tax credit for flow-through share investors;
(g) extends, for five years, the tax deferral regime that applies to patronage dividends paid to members by an eligible agricultural cooperative in the form of eligible shares;
(h) extends until the end of 2018 the temporary measure that allows certain family members to open a registered disability savings plan for an adult individual who might not be able to enter into a contract;
(i) permits certain foreign charitable foundations to be registered as qualified donees;
(j) increases the annual contribution limit for tax-free savings accounts to $10,000;
(k) creates a new quarterly remitter category for certain small new employers; and
(l) provides an accelerated capital cost allowance for investment in machinery and equipment used in manufacturing and processing.
Part 2 implements various measures for families.
Division 1 of Part 2 implements the income tax measures announced on October 30, 2014. It amends the Income Tax Act to increase the maximum annual amounts deductible for child care expenses, to repeal the child tax credit and to introduce the family tax cut credit that is modified to include transferred education-related amounts in the calculation of that credit as announced in the April 21, 2015 budget.
Division 2 of Part 2 amends the Universal Child Care Benefit Act to, effective January 1, 2015, enhance the universal child care benefit by providing $160 per month for children under six years of age and by providing a new benefit of $60 per month for children six years of age or older but under 18 years of age.
It also amends the Children’s Special Allowances Act to, effective January 1, 2015, increase the special allowance supplement for children under six years of age from $100 to $160 per month and introduce a special allowance supplement in the amount of $60 per month for children six years of age or older but under 18 years of age.
Part 3 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 3 enacts the Federal Balanced Budget Act. That Act provides for certain measures that are to apply in the case of a projected or recorded deficit. It also provides for the appearance of the Minister of Finance before a House of Commons committee to explain the reasons for the deficit and present a plan for a return to balanced budgets.
Division 2 of Part 3 enacts the Prevention of Terrorist Travel Act in order to establish a mechanism to protect information in respect of judicial proceedings in relation to decisions made by the designated minister under the Canadian Passport Order to prevent the commission of a terrorism offence or for the purposes of the national security of Canada or a foreign country or state. It also makes a related amendment to the Canada Evidence Act.
Division 3 of Part 3 amends the Industrial Design Act, the Patent Act and the Trade-marks Act to, among other things, provide for extensions of time limits in unforeseen circumstances and provide the authority to make regulations respecting the correction of obvious errors. It also amends the Patent Act and the Trade-marks Act to protect communications between patent or trade-mark agents and their clients in the same way as communications that are subject to solicitor-client privilege.
Division 4 of Part 3 amends the Canada Labour Code to increase the maximum amount of compassionate care leave to 28 weeks and to extend to 52 weeks the period within which that leave may be taken. It also amends the Employment Insurance Act to, among other things, increase to 26 the maximum number of weeks of compassionate care benefits and to extend to 52 weeks the period within which those benefits may be paid.
Division 5 of Part 3 amends the Copyright Act to extend the term of copyright protection for a published sound recording and a performer’s performance fixed in a published sound recording from 50 years to 70 years after publication. However, the term is capped at 100 years after the first fixation of, respectively, the sound recording or the performer’s performance in a sound recording.
Division 6 of Part 3 amends the Export Development Act to add a development finance function to the current mandate of Export Development Canada (EDC), which will enable EDC to provide development financing and other forms of development support in a manner consistent with Canada’s international development priorities. The amendments also provide that the Minister for International Trade is to consult the Minister for International Development on matters related to EDC’s development finance function.
Division 7 of Part 3 amends the Canada Labour Code in order to, among other things, provide that Parts II and III of that Act apply to persons who are not employees but who perform for employers activities whose primary purpose is to enable those persons to acquire knowledge or experience, set out circumstances in which Part III of that Act does not apply to those persons and provide for regulations to be made to apply and adapt any provision of that Part to them.
Division 8 of Part 3 amends the Members of Parliament Retiring Allowances Act to, among other things, provide that the Chief Actuary is not permitted to distinguish between members of either House of Parliament when fixing contribution rates under that Act.
Division 9 of Part 3 amends the National Energy Board Act to extend the maximum duration of licences for the exportation of natural gas that are issued under that Act.
Division 10 of Part 3 amends the Parliament of Canada Act to establish an office to be called the Parliamentary Protective Service, which is to be responsible for all matters with respect to physical security throughout the parliamentary precinct and Parliament Hill and is to be under the responsibility of the Speaker of the Senate and the Speaker of the House of Commons. The Division provides that the Speakers of the two Houses of Parliament and the Minister of Public Safety and Emergency Preparedness must enter into an arrangement to have the Royal Canadian Mounted Police provide physical security services throughout that precinct and Parliament Hill. It also makes consequential amendments to other Acts.
Division 11 of Part 3 amends the definition “insured participant” in the Employment Insurance Act to extend eligibility for assistance under employment benefits under Part II of that Act, while providing that the definition as it reads before that Division comes into force may continue to apply for the purposes of an agreement with a government under section 63 of that Act that is entered into after that Division comes into force. It also contains transitional provisions and makes consequential amendments.
Division 12 of Part 3 amends the Canada Small Business Financing Act to modify the definition “small business” in order to increase the maximum amount of estimated gross annual revenue referred to in that definition. It also amends provisions of that Act that relate to eligibility criteria for borrowers for the purpose of financing the purchase or improvement of real property or immovables, in order to increase the maximum outstanding loan amount.
Division 13 of Part 3 amends the Personal Information Protection and Electronic Documents Act to extend the application of that Act to organizations set out in Schedule 4 in respect of personal information described in that Schedule.
Division 14 of Part 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to require the Financial Transactions and Reports Analysis Centre of Canada to disclose designated information to provincial securities regulators in certain circumstances.
Division 15 of Part 3 amends the Immigration and Refugee Protection Act to
(a) clarify and expand the application of certain provisions requiring the collection of biometric information so that those requirements apply not only to applications for a temporary resident visa, work permit or study permit but may also apply to other types of applications, claims and requests made under that Act that are specified in the regulations; and
(b) authorize the Minister of Citizenship and Immigration and the Minister of Public Safety and Emergency Preparedness to administer that Act using electronic means, including by allowing the making of an automated decision and by requiring the making of an application, request or claim, the submitting of documents or the providing of information, using electronic means.
Division 16 of Part 3 amends the First Nations Fiscal Management Act to accelerate and streamline participation in the scheme established under that Act, reduce the regulatory burden on participating first nations and strengthen the confidence of capital markets and investors in respect of that scheme.
Division 17 of Part 3 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to
(a) add a purpose statement to that Act;
(b) improve the transition process of Canadian Forces members and veterans to civilian life by allowing the Minister of Veterans Affairs to make decisions in respect of applications made by those members for services, assistance and compensation under that Act before their release from the Canadian Forces and to provide members and veterans with information and guidance before and after their release;
(c) establish the retirement income security benefit to provide eligible veterans and survivors with a continued financial benefit after the age of 65 years;
(d) establish the critical injury benefit to provide eligible Canadian Forces members and veterans with lump-sum compensation for severe, sudden and traumatic injuries or acute diseases that are service related, regardless of whether they result in permanent disability; and
(e) establish the family caregiver relief benefit to provide eligible veterans who require a high level of ongoing care from an informal caregiver with an annual grant to recognize that caregiver’s support.
The Division also amends the Veterans Review and Appeal Board Act as a consequence of the establishment of the critical injury benefit.
Division 18 of Part 3 amends the Ending the Long-gun Registry Act to, among other things, provide that the Access to Information Act and the Privacy Act do not apply with respect to records and copies of records that are to be destroyed in accordance with the Ending the Long-gun Registry Act. The non-application of the Access to Information Act and the Privacy Act is retroactive to October 25, 2011, the day on which the Ending the Long-gun Registry Act was introduced into Parliament.
Division 19 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to modernize, clarify and enhance the protection of prescribed supervisory information that relates to federally regulated financial institutions.
Division 20 of Part 3 authorizes the Treasury Board to establish and modify, despite the Public Service Labour Relations Act, terms and conditions of employment related to the sick leave of employees who are employed in the core public administration.
It also authorizes the Treasury Board to establish and modify, despite that Act, a short-term disability program, and it requires the Treasury Board to establish a committee to make joint recommendations regarding any modifications to that program.
Finally, it authorizes the Treasury Board to modify, despite that Act, the existing public service long-term disability programs in respect of the period during which employees are not entitled to receive benefits.

Justice

[Françoise Boivin, NDP, Gatineau, QC]

Mr. Speaker, I assume that is why the government is going to grant a pardon, with Bill C-59, for acts that were allegedly legal. In any case, it is a little hard to understand and to follow.

The Conservatives have mastered the art of taking Canadians for fools, and with just a few days left in this parliamentary session, they are introducing new bills that have no hope of being passed solely for electioneering purposes, including the bill on impaired driving and the bill on victims rights in the military justice system.

Economic Action Plan 2015 Act, No. 1

[Wladyslaw Lizon, Conservative, Mississauga East—Cooksville, ON]

Mr. Speaker, I have been listening to the debate so far. It is interesting that in a debate like this we have learned, and it is a great revelation, that commodity prices go up and down.

I am very honoured to provide my input on Bill C-59, economic action plan 2015. Our government has worked hard, focusing on its commitment to the priorities of Canadians: jobs, economic stability, growth, and long-term prosperity.

By balancing the budget, we can keep our focus on lower taxes to help families and hard-working Canadians. There is something colleagues on the other side did not hear about or forgot about, and that is the fact that the overall federal tax burden is now at its lowest level in more than 50 years.

Our government understands the growing financial pressure parents are facing today. That is why we have enhanced the universal child care benefit. We call it a universal child care benefit because it will be available to all Canadian families with children under the age of 18, regardless of their income or the type of child care they choose.

We first introduced the universal child care benefit, or UCCB, in 2006. Today it provides direct support to over 1.6 million families with over two million young children.

Let me explain how the UCCB works, how much it provides, and how we are enhancing it. Currently the UCCB provides $100 per month for each child under the age of six. We are proposing to increase the amount to $160 per month, which comes to about $2,000 per year for each preschooler. We also propose to expand the reach of this benefit to include children ages six to 17. Families would receive $60 per month for each child in this age group, which would amount to $720 per year.

Once we receive parliamentary approval, the new benefit amounts would take effect retroactively to January 1, 2015. This is great news for many families across the country, including over 20,000 families in the riding I proudly represent, Mississauga East—Cooksville.

I am pleased to also see important improvements for veterans through the veterans services included in this bill. I would like to thank the Minister of Veterans Affairs for taking a major step toward implementing the veterans affairs committee's recommendations in our review of the new veterans charter last year.

Bill C-59 has three new benefits to fill gaps that were identified in veterans services. The retirement income security benefit would provide disabled veterans with a monthly income support payment, beginning at age 65, on top of their existing pension payments to make sure that injured veterans have financial security later in life.

The critical injury benefit would provide a $70,000 tax-free award for Canadian Armed Forces members and veterans who experience a sudden and severe injury in the line of duty. This recognizes the hardship armed forces members experience as they recover from a traumatic incident.

The next one is the family caregiver relief benefit, which would provide disabled veterans with $7,000 tax free per year for caregivers, often a spouse or other family member, to use in any way that helps them overcome some of the challenges of caregiver fatigue.

I guess I have to wrap up. I would encourage every member in this House to support this bill.

[Anne-Marie Day, NDP, Charlesbourg—Haute-Saint-Charles, QC]

Mr. Speaker, I will be sharing my time with the member for Scarborough Southwest.

Today, my speech is going to be very long. I already know that I will be cut short. I want to take the time to thank my constituents, the men and women who were active in my riding, who came to the office and to whom we provided services. I would also like to thank all the people who work in this place, from the pages to the maintenance workers who work through the night to all the food services people and you, Mr. Speaker, as well as the other two Speakers.

Today, I join my colleagues in speaking to the 2015 budget implementation bill. I have many concerns and questions about this bill that we are debating with just a few days left before the end of the parliamentary session. Recently, we have been going over the record of this past year, and I have been thinking about my record in my first term of office.

I want to digress for a moment and talk about how the government is using undemocratic processes to pass this bill. I got into politics because I care about our laws and our democratic process. I became a legislator in 2011 to serve the interests of the people of Charlesbourg—Haute-Saint-Charles. However, I have been on Parliament Hill for four years, and it has become clear that the party in power has no respect for this country's democratic processes.

For example, last week the Conservatives issued their 100th gag order since they took power, which is a Canadian record. This undermines the right of Canadians and their elected representatives to democratically debate important legislation.

In addition, we are now debating the seventh consecutive omnibus bill. As the election approaches, this government is trying to rush through hundreds of changes without subjecting them to studies or oversight. However, Canadians are not stupid. In other years this was done because as summer approached we reached the end of the sitting, but we get omnibus bills like this one every year.

The bill is 150 pages long and contains 270 provisions, many of which amend laws that have nothing to do with a budget. They give gifts to the government's friends and the wealthiest members of our society. When the bill was before committee, the government was unreasonable and ignored all of the opposition's amendments, including the very sensible amendments proposed by the NDP.

I would therefore like to say that I will be voting against Bill C-59 because of both its content and the undemocratic process that the Conservatives once again used to push this bill through Parliament. The people of Charlesbourg—Haute-Saint-Charles are fed up with this political manoeuvring. We can already tell that a desire for change is sweeping the country.

On a side note, I would like to tell a little story that I am sure my colleagues will find perplexing. It is a tradition in Canada for the finance minister to buy a new pair of shoes to wear when tabling the budget. This year, the minister chose to buy shoes that were made in the United States. That image calls to mind the thousands of jobs that have been lost in Canada's manufacturing sector. It is not surprising that the Canadian economy is in such bad shape when the Conservatives' symbol of job creation involves buying the product from another country instead of creating well-paid jobs in Canada.

Getting back to business, I would like to share with the House some of my concerns with this bill. I would like to talk about eight elements that the government has neglected but that matter very much to my constituents: the fact that the Conservatives have not done anything about excessive bank fees; the lack of consideration for the decline of French in minority communities outside Quebec; the dismemberment of CBC/Radio-Canada; the growing burden on families and women, particularly those without access to affordable daycare; the end of home mail delivery by Canada Post; the pillaging of employment insurance; poor statistics on employment in Canada; and the tax credit for labour-sponsored funds.

Coming back to the subject of bank fees, the government could have used budget 2015 as an opportunity to enhance protections for consumers and help families who are struggling with excessive bank fees. This is yet another missed opportunity. Canada currently has no regulations to limit bank fees. That is not right. The banks are raking in record profits, while Canadians are having a hard time making ends meet. There are numerous measures that could have been useful: guaranteeing free paper bills, capping credit card interest rates and putting an end to “pay-to-pay”, for example.

I encourage the Minister of Finance to carefully read my bill, Bill C-663, which proposes many positive measures for the pocketbooks of Canadians. For example, it proposes requiring banks to issue an annual report that shows all fees charged to customers, capping NSF fees, and giving customers a grace period before charging them for an NSF cheque. NSF fees give people bad credit ratings. The government has a duty to protect consumers through regulations and strong legislative measures.

When it comes to the Francophonie and the French language, I was extremely disappointed in this bill. In 2015 I became the official opposition Francophonie critic. I will take a moment to illustrate how disengaged this government is when it comes to its obligations under the Official Languages Act and the Canadian Constitution. The government does not seem to care that a number of francophone minority communities are at risk of losing more and more services provided in French by federal institutions. The Francophonie, linguistic duality and official languages are not even mentioned in the budget. How shameful.

We also see that there is nothing to protect the CBC, which is currently going through one of the biggest crises in its history. With the Conservatives making cuts to the tune of $115 million in three years, the effects are already being felt across Canada. There have been cuts to the length of the newscasts, the number of journalists abroad, sports coverage and documentaries. More important still is the death by a thousand cuts of the local productions that were extremely important to the francophone minority communities. The CBC's French service has been hard hit. Ten positions were cut in Acadia, 15 positions were cut in Ontario and 16 positions were cut in the western provinces.

The NDP is the only party that is promising to cancel the $115 million in cuts to our public broadcaster and give it stable, predictable, multi-year funding. We want to maintain the vitality and development of our francophone communities across the country.

With regard to the status of women, I am bringing my perspective to this debate as a mother and also as the former president of the Regroupement des groupes de femmes de la région de la Capitale-Nationale in Quebec City. I am disappointed that there are no measures in this bill to create new child care spaces. What happened to the child care spaces the Conservatives promised? They evaporated, much like the Conservatives' other promises. Many experts have said that the Conservatives' income splitting policy could encourage a disproportionate number of women to leave the workforce or not enter it at all. The NDP wants to promote employability, leadership and entrepreneurship among women, not return to the past.

I would like to close by saying that I condemn the government's tactic of dipping into the employment insurance fund to balance the budget. It does not make any sense that fewer and fewer people who contribute to the employment insurance fund are able to access it when they need it most. The NDP will immediately do away with the federal government's plan to raise the retirement age to 67. When it forms the next government, the NDP will reintroduce the tax credit for labour-sponsored funds, which was eliminated by this Conservative government.

The House resumed consideration of the motion that Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, be read the third time and passed, and of the amendment.

[David Wilks, Conservative, Kootenay—Columbia, BC]

Mr. Speaker, it is a great pleasure to stand today to speak on Bill C-59, the implementation of budget 2015. It is a budget that benefits all Canadians by creating jobs, giving benefits to families, and providing funding for communities.

In the time that I have today, I would like to focus on the benefits that this budget would bring to Kootenay—Columbia.

Small business is a significant driver in the Kootenays. Tourism forms an important part of the riding. World-class ski resorts in Revelstoke, Golden, Panorama, Kimberley, and Fernie employ thousands of people each year so that people from around the world can come and enjoy great snow.

Every coffee outlet, every gift shop, and many more would benefit from the reduction in the small business tax rate from 11% to 9%. This would put an estimated $2.3 billion back into the pockets of those people who are the engine of the Canadian economy. It would provide small business owners with the opportunity to invest and to continue to grow their businesses, which in turn would benefit the communities where they live.

Our Conservative government has also reaffirmed the small business job credit, which would lower business payroll taxes by 15% for the next two years.

Unlike the Liberals and the NDP, we believe that lowering taxes for business is beneficial for all, as it drives the economy. In fact, the NDP has voted against every small business tax cut since 2006. The NDP would implement the $15 minimum wage, which would be devastating for small business. To top it off, the NDP would implement a job-killing payroll tax increase. The Liberals' answer: well, budgets just balance themselves. Tell that to any business owner.

Companies like Canfor and Louisiana-Pacific and the Interior Lumber Manufacturers Association would benefit from the forest innovation fund and the expanding market opportunities program. A lot can be learned from those in the forestry industry. They were able to manage a renewable resource and keep it viable for centuries. However, they also need to be able to market their timber, and programs like these allow them to stay with the times in an ever-evolving global market.

What is the answer from the Liberals and NDP? Raise corporate taxes and let them spend that money, because they know best.

Companies like Teck Resources, Joy Global, Finning, and many others will benefit from the reformed skills training system, which will align the curricula of post-secondary education institutions with the needs of employers through an investment of $65 million over four years. Post-secondary institutes such as the College of the Rockies and Selkirk College will be able to work with companies to provide courses that will open up opportunities for students in many fields, such as heavy-duty mechanics, welders, electricians, wood forest operations, and many more.

Our Conservative government will continue to work with the provinces to break down internal trade so that goods within Canada can flow freely. In my riding of Kootenay—Columbia, the wine industry and other businesses will benefit. Recently the Minister of Industry announced that he had met with all 13 provincial and territorial counterparts to have an internal trade agreement in place by 2016.

When it comes to families, our government believes that moms and dads should be able to decide what they do with their money and how they save it. That is why we increased the allowable annual contribution to a tax-free savings account to $10,000 annually. One-third of Canadians, approximately 11 million Canadians, have contributed to tax-free savings accounts.

Let us think about that for a minute. There are 11 million Canadians contributing to a TFSA, and what is the answer from the opposition parties? They will get rid of it.

That would mean that one-third of Canadians would have to find a different way to invest their money because what the opposition really wants to do is raise taxes on hard-working Canadian families.

Another opportunity our government is providing is reducing the minimum withdrawal factors for RRIFS for those over the age of 71. It would provide them with the opportunity to extend their retirement savings.

Moms and dads across our country work hard to provide for their families, and that is why such things as income splitting and the universal child care benefit, which were introduced by our government, are so beneficial. The opposition parties have said they would get rid of these two benefits. Perhaps they would like to tell that to those who hold down the most underrated and lowest-paid positions in all of Canada. Who are they? They are the parents who choose to stay home and raise their children.

I personally do not think there is enough money that could be paid for this position. However, I know income splitting and the UCCB put a little more money into the pockets of those families to save or spend as they choose, and that is the way it should be.

Kootenay—Columbia boasts four of the most magnificent national parks in Canada. Yoho National Park has 28 mountain peaks over 3,000 metres in height. It has Takakkaw Falls, with a free fall of 254 metres, the third-highest waterfall in Canada. There are over 400 kilometres of hiking trails there, spiral tunnels that are an engineering marvel, and much more.

Kootenay National Park has vast valleys and rock formations such Marble Canyon, Numa Falls, and Sinclair Canyon. The world-famous Radium Hot Springs are found there as well..

Glacier National Park has awe-inspiring mountain peaks and glaciers. A stop at Rogers Pass is jaw-dropping. Of course, there is the final link in our national rail line that connected Canada as a nation.

Finally, Mount Revelstoke National Park comes alive in late August when wildflowers abound.

The staff at Parks Canada do an amazing job at providing a great visitor experience. I was very pleased to see that budget 2015 dedicated $2.8 billion to national parks and national historic sites. Improvements to the Trans-Canada Highway, hiking trails, and camping facilities, to name a few, will continue to draw people from around the world to our Canadian treasures.

The security of Canada is paramount, and I am proud of our military and police for their ability to promote and protect our values at home or wherever they may be deployed. Our Conservative government will continue to provide our military and police with the tools they need to combat terrorism and aid countries like Ukraine in fighting for their sovereignty.

Also, let us not forget about the valuable contributions of our DART teams, which deploy all over the world to aid after disaster has struck. The most recent example is deployment of DART to Nepal, for which I would like commend Lieutenant-Commander Kelly Williamson, RCN, the spouse of the member of Parliament for New Brunswick Southwest, for her leadership role in the recent deployment.

Whether it is in combat, peacekeeping, or disaster relief, our military is regarded as one of the best in the world.

Now let us look at the record of the Liberals. First they cut funding to the military to the point of non-existence. Then, when they decided to deploy our men and women to Afghanistan, they had the great idea of sending them in green combat fatigues for a brown environment.

The NDP votes against any military action that Canada is involved in, believing that other countries should protect our values while we sit idly by. While the NDP has decided its fight is with CSIS, our focus will be on ISIS and the real terror that exists not only on our home soil but abroad as well.

Our Conservative government, led by Prime Minister Harper, is the only party that can be trusted to lead Canada into the future. We will stay focused upon jobs, the economy, family, and security of our nation, because that is what Canadians want.

[Isabelle Morin, NDP, Notre-Dame-de-Grâce—Lachine, QC]

Mr. Speaker, I rise today in the House to firmly oppose Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures. This bill should be rejected not only because of its content, but also because of how it was presented.

Once again, the Conservative government introduced an omnibus bill. We are accustomed to that, but it still needs to be mentioned. The government's intention is to bring in a number of changes, without considering the need to give the opposition parties and Canadians the time to really analyze all the measures the bill contains. Accordingly, the NDP denounces the undemocratic nature of the debate on this bill in the House.

Bill C-59 is 150 pages long, contains 270 clauses and makes a number of changes, many of which have nothing to do with the budget. The Conservatives are unfortunately no stranger to this practice. Since I first came here in 2011, they have not hesitated to resort to it repeatedly in an effort to suppress any critical voices that might express a different opinion and bring a different point of view.

This proves once again that the government has no problem implementing obstructionist and restrictive measures to serve its own interests. This bill has many flaws and gaps that will undoubtedly be detrimental to society in the short term and the long term. For example, it will not create new day care spaces, provide real support for families in need, or help Canadian workers or the unemployed.

Since I was elected in 2011, and since the government obtained a majority, six companies in my riding have closed their doors, including Aveos, BlueWater Seafoods and Humpty Dumpty. In addition, Tim Hortons' headquarters used to be in my riding, and there have been many job cuts at Bombardier.

In the past four years, I have seen the Conservative government's inability to keep these good jobs in Canada. In Montreal, Toronto and across the country more and more companies are closing. This budget and all the measures announced will not keep well-paying jobs in Canada. That is a great concern.

Bill C-59 as proposed by the Conservatives will implement an unfair tax system and one that is especially advantageous for the rich. It includes measures such as income splitting and the increase in the TFSA contribution limit, which will cost Canadian taxpayers billions of dollars. This budget takes Canadian taxpayers' money and gives it to the rich.

As my colleague said, on October 19 the NDP will offer an alternative. We hope to implement universal and affordable day care, which will reduce the cost from nearly $1,000 a month to a maximum of $15 a day.

On the weekend, I was knocking on doors in the village of Saint-Louis in Lachine, a very nice area of my riding, with a volunteer named Jamie. A mother told us that day care was her biggest concern. She was not a poor person. She had her own home in Lachine. However, she told me that she spends $40 a day per child for day care.

Since she has two kids, it costs her $400 a week or $1,600 a month to send her two children to day care. That is a lot of money. She told me that she receives a small amount from the government but that she has to put it aside to pay her income tax in March. The NDP's plan, which seeks to establish $15 a day child care, is therefore a really good one.

We also want to help families in need by raising the federal minimum wage and developing a national housing strategy, another glaring problem that needs to be addressed as soon as possible.

The NDP is also committed to establishing a job creation tax credit for small and medium-sized businesses and developing a comprehensive strategy to tackle unemployment and recurring structural underemployment among young people. These are also subjects I talk about when I knock on doors and meet with young people who are still in university. That is one of their concerns. They are wondering how they are going to find a job after they graduate.

As a member who is only 30 years old and who graduated from university five years ago, one year before becoming an MP, I have friends who are underemployed. They have a job, but it does not use all of their skills. They are very qualified individuals who could have a better job with better working conditions but who have to settle for less because the government is not doing anything to stimulate the job market. That is a loss to our economy.

With regard to the unfair tax practices that the Conservatives continue to defend, the NDP thinks it would be better to do away with income splitting, a $2 billion measure. The NDP wants to address the issue of tax loopholes that are depriving the government of a substantial amount of revenue. That includes the stock option deduction, which costs the federal government $700 million a year. The NDP would allocate that money to eliminating child poverty in Canada, for example.

A New Democrat government will do what is needed to recover the billions of dollars that are estimated to be lost to tax evasion, tax avoidance and tax havens. We will go after tax cheats more effectively and rigorously.

Once again, these are simple and essential measures. My colleague from Rivière-du-Nord did an incredible job and introduced a bill to recover the money invested in tax havens. We lose billions of dollars every year. With better measures, the government could bring in more money.

Although it is interesting to note that the bill includes some of the good ideas the Conservatives borrowed from the NDP, and while the method and process of their implementation could be improved, the New Democrats are glad to see the government acting on many NDP proposals, such as the small business tax credit and the extension of some workplace protections for interns. The bill also reduces the minimum amount that must be withdrawn from registered retirement income funds and includes the NDP proposal to extend the accelerated capital cost allowance for manufacturing investments in new equipment.

On the other hand, certain sections of the bill do not align with the NDP's views. Such provisions, which would allow the Conservatives to arbitrarily set sick leave and disability plans for employees in the federal civil service, are an affront to the ongoing collective bargaining process. Furthermore, the Conservatives' income-splitting scheme would take billions from the middle class and would give it to the wealthy few. The doubling of the TFSA would only make matters worse.

This makes it all the more clear why the Conservatives resorted once again to cramming inappropriate changes into an omnibus bill to avoid proper scrutiny. In fact, the Conservatives' road to a balanced budget was paved with devastating cuts to the public service, the raiding of the employment insurance fund, and the wasteful fire sale of Canada's share in General Motors. All of these will affect the quality of services that hard-working Canadian families rely on.

This hefty bill fails to address much that is significant, including proper proposals or changes to address the environment, Canadian veterans, or seniors, for example. An NDP government will prioritize these matters over tax cuts to corporations and will give them the full attention they rightfully need.

The NDP believes in building our economy while protecting the environment by working with companies to create sustainable, clean jobs and by ensuring that polluters pay the costs for their environmental mess.

We are committed to finally fixing the broken Veterans Affairs department, implementing the veterans charter, and re-opening the nine veterans service centres across Canada.

In addressing our seniors, we would immediately reverse the federal government's plan to raise the retirement age for old age security and the guaranteed income supplement to 67.

The NDP is set on addressing all Canadians instead of focusing on the wealthy few and misleading the rest of the population. The NDP has a practical plan to boost the economy while helping the middle class, including with the child care option and by raising the minimum wage. The Conservatives, on the other hand, have once again shown their inability to learn from their past mistakes as they continue on their current track with their seventh straight omnibus budget bill.

In the words of Scott Clarke and Peter DeVries, writers for iPolitics:

By their very nature such bills are immune to meaningful Parliamentary scrutiny, discussion and debate—they're hot messes, designed to be that way. They're built not only to prevent Parliament from doing what it's designed to do, but to discredit the institution itself.

Such is unfortunately very clear in Bill C-59. It would undermine small businesses by postponing tax relief over several years while offering immediate and extremely costly tax handouts to the wealthiest households. It would hinder the ongoing collective bargaining process by arbitrarily legislating sick leave and disability plans for the public service, and it would offer no help at all for minimum-wage workers who are working full-time but are still far below the poverty line.

I had other things to say, but I think I showed why I must oppose this bill.

I will take questions from my colleagues, since I think it is important to discuss this. This is a bill that cannot be passed. It is not in the best interests of Canadians.

[Robert Aubin, NDP, Trois-Rivières, QC]

Mr. Speaker, in order to allow more of my colleagues to speak out loud and clear in the House and to give a voice to the people of their respective ridings, I will be sharing my time with the member for Notre-Dame-de-Grâce—Lachine.

Indeed, we have to share our time, because once again the Conservatives are resorting to two of their old habits, which are both equally atrocious, namely gag orders and omnibus bills in which they put absolutely anything and everything.

By introducing Bill C-59 as an omnibus bill, they are forcing us to answer yes or no to a whole series of measures that are often unrelated to one another. For example, I could say that I support the home renovation tax credit, which is in this budget, but at the same time, how could I possibly say yes to income splitting, which is tailor-made for the rich? Both of those examples deal with measures related to the economy and have their place in a budget, I think.

At the end of the day, I could take stock, weigh the pros and cons, and then decide. However, I will provide a few other examples to give us a taste and allow those watching us to understand the inconsistencies of such an approach.

For example, I could very easily say yes to the lower tax rate for SMEs in the budget. What is more, that measure is based on one that was proposed by the NDP, although it extends over a longer period of time. We wanted to do things more quickly, knowing that small and medium size businesses were the backbone of the Canadian economy and that the sooner we supported them, the sooner we would promote job creation. However, voting in favour of this measure in Bill C-59 would also mean voting in favour of hijacking the bargaining process with public servants, which is also included in the bill. I simply cannot do that.

I could certainly vote in favour of the new veterans charter, which had its own bill number, Bill C-58, if memory serves me correctly. Why are we not voting on Bill C-58 and Bill C-59 separately? If this is not playing politics, then I do not know what is. In order to vote in favour of the new veterans charter, I would have to also vote for retroactive changes to access to information legislation.

None of these things—veterans, the Access to Information Act, or the bargaining process with public servants—have anything to do with the budgetary process.

As I said earlier, Bill C-59 contains a few positive measures. For example, it improves support for caregivers. However, this measure comes in response to many concerns that were raised by the NDP, again, during this Parliament and the previous Parliament. Except for a few miserly measures, this budget does nothing for the Canadian economy. Budget 2015 ignores the middle class and posts a false surplus at the expense of the most vulnerable and our public services.

The Minister of Finance boasted that because the government is a good economic manager, it was posting a surplus of $1.4 billion. The surplus is nothing more than an accounting trick. In reality, the Conservatives helped themselves to $2 billion from the employment insurance fund, dipped into the federal fund for natural disasters and sold its General Motors shares at bargain basement prices. Thus, this election budget comes at the expense of unemployed workers and other Canadians.

As I mentioned, the 2015 budget forgets all about middle-class workers and is detrimental to the Canadian economy. Let us start with the budget's tax measures. More and more studies by well-known economists show that income-splitting and increasing the TFSA contribution limit are unfair and ineffective policies.

For those watching who are not familiar with income splitting, a couple could split up to $50,000 in income thereby reducing their total income and rate of taxation.

With that in mind, let us take the example of single-parent families, which represent one in three families in Quebec. Whom do these families split their income with? We can see right away that this measure becomes less and less attractive.

According to the economists at the C. D. Howe Institute, which, I imagine, must be a very left-leaning organization, only 15% of families could take advantage of this program. Which 15%? The families where there is a huge difference in the income of the spouses. The income gap between rich and poor continues to widen, and this measure would really benefit those families where one spouse has a substantially higher income than the other. Some studies have shown that this might be an incentive for the other spouse not to work outside the home. More often than not, the woman is the person who stays home.

I remind members that the former finance minister was highly critical of this idea and recommended that it not be supported. What is the cost of this tax measure? It will cost the federal government $2 billion a year.

How will the Minister of Finance recover that $2 billion? The answer is quite simple, and members need only take a look at the EI fund to see that the $2 billion given to the wealthiest Canadians has been taken out of the EI premiums paid by workers and employers.

Since the Conservatives are nothing if not consistent as managers and insist on making this a budget for the wealthy, this budget increases the TFSA limit to $10,000. Most of my constituents have a hard time maxing out their RRSP. Imagine putting $5,000 in a TFSA.

The measure in itself is not a bad one. However, the people who benefit when we double the limit are those who have very good incomes and who are among the wealthiest of our society. Furthermore, the financial cost of this increase will double over the next four years and reach $13.5 billion by 2030.

Of course we had concerns about the impact of that financial burden on future generations. The Minister of Finance may also have given a moment's thought to future generations when he made the following statement.

He simply said, “Why don't we leave that to [the] Prime Minister['s] granddaughter to solve that problem?” Let us just keep shovelling the pile forward until we hit a wall.

I could go on and on about employment insurance. If barely 39% of the people who contribute manage to collect benefits when bad luck strikes, that means there is a problem with the way the employment insurance fund is managed.

The NDP proposed measures that should be in the budget but are not: getting rid of income splitting, which costs us $2 billion; developing a comprehensive strategy to tackle structural youth unemployment and underemployment; offering a hiring and training tax credit to help businesses create jobs for Canadian youth; and abolishing the appalling employment insurance reform. I could go on.

The New Democratic Party's proposals will be in its platform and will enable all Canadians to choose a better government that listens to their needs and has a clear vision for development that will leave no member of society behind. That will happen on October 19.

Between now and then, I invite the majority of MPs in the House of Commons to vote against this way of doing business that involves repeated use of time allocation and omnibus bills that purport to fix all of the world's problems with a single yes or no.

[Jinny Sims, NDP, Newton—North Delta, BC]

Mr. Speaker, we are here to discuss the budget, Bill C-59. However, like other budget bills. this is more like a telephone directory for many of our towns and cities across the country because it has so much other stuff buried within it that has very little to do with the budget.

How can my colleague justify putting in the budget bill legislation that would retroactively change an existing law and justify the shredding of the long gun registry data?

[Brad Butt, Conservative, Mississauga—Streetsville, ON]

Mr. Speaker, it gives me pleasure today to rise in the House to speak at third reading stage of Bill C-59, economic action plan 2015 act, No. 1.

At the outset, I would like to congratulate the Minister of Finance, the hon. member for Eglinton—Lawrence, on his first budget, a very comprehensive budget, one that I am very proud to be a member of a team and a government to support in the House. I wish him well for many more balanced and successful budgets in the future.

This bill would legislate key elements of economic action plan 2015, which include measures to support jobs and growth, help communities prosper and ensure the security of Canadians. The bill also includes the measures that were contained in Bill C-57, the support for families act, and Bill C-58, the support for veterans and their families act.

However, perhaps the most significant part of the bill is that it would return Canada to a balanced budget and would enshrine in law balanced budget legislation reflecting our government's responsible fiscal management policy, which is creating jobs and putting more money back in the pockets of Canadians. A balanced budget allows the Government of Canada to cut taxes further for Canadian families, individuals and businesses.

My riding of Mississauga—Streetsville has the second highest number of families with children living at home in all of Canada. That is why our government's family tax cut and benefits plan really hits home in my community.

Our government will increase the universal child care benefit for children 6 and under to $160 per month, and extend the benefit for children aged 7 to 17 by $60 per month. This initiative puts thousands of dollars a year back into the pockets of families in my riding, and allows parents to make their choices for their children on how that money will be spent. It is important to note that the increase to the UCCB is retroactive to January 1, 2015 and that the new benefit will start to flow for families this July.

Further, our government is instituting a family income-splitting program that would allow a higher income spouse to, in effect, transfer $50,000 of taxable income to a spouse in a lower tax bracket, effective for the 2014 tax year. Some families would save as much as $2,000 a year in total family tax paid, yet another example of how we are putting more money back into the pockets of hard-working Canadian families.

Economic action plan 2015 would also increases the child care expense deduction dollar limits by $1,000, effective for the 2015 tax year. The maximum amounts that can be claimed will increase to $8,000 from $7,000 for children under age 7, to $5,000 from $4,000 for children aged 7 to 16, and up to $11,000 from $10,000 for children who are eligible for the disability tax credit.

Millions of Canadians have taken advantage of the very popular tax-free savings account. TFSAs are an excellent way for Canadians to save tax free and have that money available in the future for their personal needs. Many Canadians have maxed out at the old $5,500 a year limit, and many would contribute more if allowed. I am very pleased to report that economic action plan 2015 would raise the maximum contribution limit to $10,000, effective in 2015 and subsequent years.

Bill C-59 would also reduce the minimum withdrawal factors for registered retirement income funds to permit seniors to preserve more of their retirement savings to better support their retirement income needs.

The bill would also create the home accessibility tax credit to assist seniors and disabled Canadians offset renovation costs to make their homes safer and more accessible so they could live independently and remain in their homes.

Mississauga—Streetsville is home to many seniors who tell me they want to age gracefully in place, remain in their cherished home as long as possible and be able to make modifications to improve their living conditions. The home accessibility tax credit is welcome news in my community.

Branch 139 of the Royal Canadian Legion is located in the village of Streetsville. I am a member and I visit the legion regularly to support its initiatives. I have met with veterans there and I was honoured to present World War II “V” pins to dozens of these brave Canadians. That is why I am pleased economic action plan 2015 would ensure that veterans and their families receive the support they need by providing a new retirement income security benefit to moderately and severely disabled veterans. It would expand access to the permanent impairment allowance for disabled veterans and would create a new tax-free family caregiver relief benefit to recognize the very important role of caregivers.

This government values and supports the brave women and men who have served in our Canadian Forces and we will ensure that our veterans get the full support they need and deserve.

During pre-budget consultations and meetings, I had the opportunity to meet with groups like ALS Society of Canada, the MS Society of Canada and others about the compassionate care benefit provided under the employment insurance system.

Bill C-59 would extend compassionate care benefits from the current six weeks of coverage to six months to better support Canadians caring for gravely ill and dying family members. This change would benefit thousands of families across Canada when they need the financial and emotional support the most.

The bill would also implement very important measures for supporting jobs and growth. Our government would reduce the small business tax rate to 9% by 2019, lowering taxes for job-creating small businesses and their owners by $2.7 billion between now and 2019-20. This is very good news for members of the Streetsville Business Improvement Association and other companies operating in Mississauga—Streetsville. Predictable lower taxes each and every year is an important signal to the small business community.

Recently, I have had the opportunity to announce several investments in Mississauga, through the Federal Economic Development Corporation of Southern Ontario. These strategic investments assist leading edge companies grow and expand, create new high-wage jobs, and contribute to research and innovation.

Economic action plan 2015 would see the budget deficit reduced from $55.6 billion during the height of the recession and now with a $1.4 billion projected surplus. All Canadians should be thanked and should be proud for their hard work and their support of this government as we return Canada to balanced budgets.

I ask all members of the House to carefully read Bill C-59 and the important initiatives contained within it, and to rise to support the bill so we can continue to ensure Canada is strong, proud and free.

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

Mr. Speaker, before question period I spoke at length about the fact that the Conservatives have once again included provisions in their bill that are probably unconstitutional. I was referring to the provisions concerning a retroactive amendment to the Access to Information Act, which would affect the gun registry and block an Ontario Provincial Police investigation. I was also referring to the fact that the government wants to include a provision that would force the pre-emptive resolution of the public sector sick leave issue. This violates the freedom to negotiate that has been recognized by various courts, including the Supreme Court. These two measures are unconstitutional and could be challenged in the Supreme Court. That has already happened with measures such as the retroactive amendments to the rules for Supreme Court appointments of Quebec justices, which was an attempt to avoid the fiasco of Justice Nadon's appointment.

I do not have much time left. I could probably talk for two or three days, but I will give my colleagues a chance to debate the aspects of Bill C-59 that affect them. This government is clearly tired and worn out, as the member for Skeena—Bulkley Valley just said. The government's economic measures are doing nothing to stimulate growth or job creation, despite the fancy numbers it has been throwing at us since the great recession. The numbers that have been released on economic growth have been clear: we are stagnating. The Conservatives have no solution.

Since the budget was tabled and we have been debating this bill, we have talked quite a bit about income splitting, which this government decided to call the “family tax cut” because it is aware of the public backlash against this measure, which will benefit just 15% of Canada's wealthiest families. It is obvious, though, that this is income splitting, an unfair measure that, at the end of the day, left us in a deficit in the last fiscal year, since this measure applies to current tax returns. We have also talked at length about the increase in the TFSA limit. That is yet another measure that will only benefit the wealthiest taxpayers.

These measures ultimately do nothing to address the problems with economic growth. They only help the families with the highest incomes and leave middle-class and low-income families out in the cold, with no guarantee that the money that ends up in the wealthiest taxpayers' pockets will eventually be reinvested in the economy.

The government also enhanced the universal child care benefit. Notwithstanding the fact that this measure is still called the universal child care benefit, it will be extended to include children ages 6 to 17, even though 17-year-olds can hardly be called children. Of course, we are not opposed to this measure. However, the fact remains that the funding for it mainly comes from the elimination of another tax credit, the child tax credit. The Conservatives do not talk about it very often. They did away with the child tax credit, took that money and reinvested it to enhance the universal child care benefit, and then they boast about doing something for families. However, when it comes right down to it, the impact of this measure will not be as great as it would have been had the government decided to support the NDP's proposal to create a pan-Canadian child care program like Quebec's.

Quebec's program has been very successful. I will end by talking a little bit about that because I am running out of time. Between 1996, when low-cost child care was introduced in Quebec, and 2008, 69,700 mothers joined the workforce. The employment rate for mothers with children under the age of six increased by 22%. The number of single mothers on social assistance was reduced by more than half, from 99,000 to 45,000 women. The after-tax median income of single mothers rose by 81%, and the relative poverty rates for single-parent families headed by women declined from 36% to 22%, that is, from more than a third to less than a quarter.

During that period, the GDP rose by $5.1 billion, or 1.7%.

We are proposing measures that will not only provide direct assistance to Canadian families but also contribute directly to economic growth. Meanwhile, the Conservatives are turning a deaf ear, and they will feel the effects of their inaction when they are kicked out of office on October 19 and replaced by an NDP government that listens to these families.

The House resumed consideration of the motion that Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, be read the third time and passed, and of the amendment.

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

Mr. Speaker, I would like to point out that the member for Burlington did not really answer the question I asked him. I asked him why the Conservatives included measures such as cutting the small business tax rate from 11% to 9% and extending the accelerated capital cost allowance. Those two measures were in the opposition motion that we moved, that the Conservatives opposed, and that they voted against.

I am going to talk about Bill C-59. I will be splitting my time with the member for Chicoutimi—Le Fjord.

I spoke to this bill at second reading. I was a member of the Standing Committee on Finance for three years. That was my first love. Not much has changed with Bill C-59. It is yet another random collection of laws being amended, abolished and even created by an omnibus bill, and it makes no sense. Many of these measures have nothing to do with the budget. Like many of the previous omnibus budget bills, this one contains measures that I would call unconstitutional and that will not survive a Supreme Court challenge.

That has happened before. I clearly remember when the Conservatives introduced a bill two years ago to retroactively amend the rules for appointing Quebec judges to the Supreme Court in an attempt to extricate themselves from the mess they made when they tried to appoint Justice Nadon. This latest bill contains two measures that will most likely be deemed unconstitutional and overturned by the Supreme Court.

The first measure amends the provisions dealing with the gun registry. We are not talking about the registry itself but access to the data it contained. The Ontario Provincial Police is currently conducting an investigation into the RCMP's failure to comply with the provisions of the Access to Information Act on the gun registry. I am not accusing the RCMP of anything at this time. We do not know what happened. An investigation is under way. However, this budget bill attempts—and I have never seen such a thing before—to retroactively amend provisions of the act to exonerate the RCMP and put an end to the investigation. That goes against all of the rules of law that we have in this country. The Conservatives should be ashamed of themselves for resorting to such a measure, which, if it is passed and not overturned by the Supreme Court, will certainly set an extremely dangerous precedent for our country's legislative process.

What is more, this measure is not set out in a public safety bill and was not examined by the committee that deals with the Access to Information Act. This measure is set out in a budget bill.

I sat in for one of my colleagues at a meeting of the Standing Committee on Finance, where two RCMP officers were called as witnesses. Honestly, I felt uncomfortable for them because they were asked to appear but could say nothing. They could not comment on the precedent that it would set or on the Ontario Provincial Police investigation. In fact, they could not talk about anything, except for the question about the Access to Information Act. That issue was not included in the bill. The subject was really the process of amending legislation and they had nothing to say about that.

That clearly shows that the Conservatives are abusing the budget process. That worked well for them in the first budget bills. Everyone was offended, but no one could do anything because it was actually not illegal to do it. It simply was not ethical and, above all, it was not transparent.

I will end with the second measure, before I am allowed to resume my speech. This measure gives the government the unilateral authority to limit the health care plan and the public service sick leave benefits, and to impose changes on these two systems. Negotiations must involve two consenting parties. If the government uses its weight and legislative authority to legislate changes to a contract, which really should be negotiated, the process will be perverted.

Once again, this creates a dangerous precedent that jeopardizes the right of the public sector, as a unionized body, to conduct negotiations freely.

I will be pleased to come back to this after question period. I will have many other things to say to the House.

[Mike Wallace, Conservative, Burlington, ON]

Mr. Speaker, I want to thank my hon. colleague for sharing his time with me. This probably will be the last time I am on my feet making a speech in the House in the 41st Parliament, but I am hoping to be back in the next Parliament. I think the Speaker was hoping that this was a going away speech, but it is not. I want to give a shout out to my grandmother who watches the House of Commons on television every day hoping that her grandson will get up to speak, so Mr. Speaker, allow me to say hello to Grandma Wallace.

Today we are speaking to Bill C-59, which is the budget implementation bill. I explain to my constituents all the time that the budget itself is a policy document that needs to be implemented. We have a couple of opportunities throughout the year to implement what is in the budget. The budget was actually passed by the House and now we have to implement what was in the budget through a ways and means motion and this bill we are debating today. Normally we would have one in the spring and one in the fall, but we will be active on the campaign trail in the fall, so we are addressing Bill C-59 now, which has a lot of very important pieces that were in the budget and which will be implemented immediately.

I also heard today that our colleague from Edmonton—Leduc is retiring and is not seeking re-election. That member of Parliament has done an excellent job for a number of years as the chair of the finance committee. I want to thank him for his efforts and all he has done on the financial items.

We heard some really good speeches last week. I was in attendance both Tuesday and Wednesday nights last week for the speeches of those who are not seeking re-election in the fall. I want to thank my colleagues on both sides of the House who made some excellent speeches about why they ran for office, the accomplishments they made and why it is important for us as parliamentarians to continue this work. I want to thank those individuals who are moving on either to retirement or to other career opportunities.

The budget implementation bill we are dealing with today has a number of key items which I and other colleagues have advocated for over a number of years.

The first item is the changes to the plans in terms of withdrawal rates for RRIFs.

I have been told that in my riding of Burlington, the statistics are that 50% of my constituents are age 55 and older. I do not represent all of Burlington. I represent a portion, but the area I represent tends to have a fair number of seniors.

I have been here nine years and there were a number of issues where I had a response from constituents. On the issue of withdrawal rates for RRIFs, there were 40 individuals who came to see me. They were not related to each other. They were not connected by any organization. Forty individuals expressed the need for a change to the RRIF plan. They explained to me why it is important.

People in my riding are living longer, as people are across the country. I still have a grandmother. When RRIFs first came to be, there was an understanding based on what the average lifespan of an individual was. In Canada, because of our quality of life, the health care provided and the environment, people are living longer. They need to be able to stretch their retirement dollars longer as the average age is increasing.

The other point that is important is that once people turn 71 years of age, their RRSPs have to be converted into registered retirement income funds. The Conservatives moved the age from 69 to 71 years.

Those funds are normally invested in the marketplace, and there were some challenges in the marketplace in 2008 and 2009. Those retirement nest eggs that those people worked all their lives for and saved for suffered due to the economic downturn that happened at that time. At the same time, we were forcing individuals to take money out at a minimum level even if they did not need the cash flow because they had other cash flow opportunities, whether that was a pension plan or funds from other sources. The requirement to take that money out meant that those individuals felt a loss twice: once in the marketplace and once in having to pay taxes on money that earned less than they had anticipated it would earn.

With the help of many of my colleagues on this side of the House, we advocated that the Minister of Finance reduce the minimum amount that had to be drawn from a RRIF. I am very happy to see that in the budget. It is a win for seniors across the country, including in my riding of Burlington. I am happy that it is part of this implementation bill so we can have it in place before this Parliament is done.

The next item is something that I had talked about and advocated for. This was actually a bit of a surprise. Often, we backbenchers are asked how much influence we have. On two points in this budget alone, I can say we backbenchers were advocating for change.

One change allows people who are caring for a sick loved one to collect EI for six months instead of six weeks. That is a significant change and an important piece for my riding. As I said, we have a number of seniors in my riding and, as we know, when people age, their health care and support needs increase. It is natural for that to happen. In this budget there is the opportunity for caregivers to increase the amount they can collect in EI if for some personal or family reason they need to be at home to look after someone who is in need. That change from six weeks to six months will have an important impact on someone being able to afford to stay at home with a relative who needs that support. It will also help build the community. It will help the family because at whatever stage of the illness the individual is experiencing, the caregiver will be there and will not have to worry about the financial aspects of missing work for that six-month period.

The other thing I would like to talk about is that in my riding we do not have one big employer. We are not a one industry town. Our largest employer employs around 800 people, which is fairly large. That is a good-sized company. Members should know that the unemployment rate for Burlington is in the range of 5% to 5.6%. The majority of our employment base is small businesses, the job creators in this country. Our change to the tax rate from 11% to 9% will make a significant impact on the small businesses in my community. They will be able to pay more people to come to work for them. The tax burden will be less. They will be able to use the money that will become available to reinvest in their businesses. Reinvesting in their businesses means either buying more equipment or having more employees, which creates employment and wealth and makes this country a better place.

It was my honour to speak to Bill C-59.

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

Mr. Speaker, it is really something to hear what the Conservatives are saying.

It will come as no surprise when Canadians reject this government's platform and policies, since the economy has been very weak for nearly 10 years now, and the government has done nothing to fight climate change and poverty here in Canada.

This is another omnibus bill that is over 150 pages long and has over 270 clauses. Not only is the Conservatives' lack of leadership affecting their popularity in the polls, but it also represents a wasted opportunity to stimulate our economy and help families. Families need a government that understands the economy and the current reality.

There are two ironies that exist within this one bill, and in a sense, they are going to be the Conservatives' legacy when Canadians finally throw them from office. The first part is their shutting down debate. Just last week, we saw the Conservatives more than triple the previous record of any government in any Parliament in Canadian history for shutting down the democratic process in here by shutting down debate on something like the budget bill, as they have done with so many other bills, like Bill C-51 and all the other controversial bills they have brought in.

That is the first part of the government's legacy, and that is what it will be remembered for.

The second part will be its horrible economic management. More than 1.3 million Canadians are out of work today. The government has added more than $150 billion in debt to the national debt. That is more than $4,000 for every man, woman, and child. We can ask what we got for it. According to the Governor of the Bank of Canada, who, like most bankers, is hardly one to use such strong language, called this Canadian economy and the circumstances we are in right now “atrocious”.

We would have thought that on the eve of an election, with an economy that continues to shed jobs, the government would have brought forward some sort of, dare I say, action plan. I am not talking about the action plan the Conservatives refer to in the $750 million in self-promoting ads they constantly shower Canadians with. I am talking about an actual action plan. I know that it is hard to imagine that the spin could actually match some reality, but that is what we were hoping for. Canadians, from all the polling the government has done, have grown increasingly cynical about its advertising scheme, because it has met so little with the reality.

Canadians are waiting for action, hoping for action, and demanding action. Let us see what they actually got from the government in the most recent omnibus bill. Again, the government has moved thousands of pages of omnibus legislation through the House. In all of that omnibus legislation, there was virtually not a single amendment or change.

What typically happens, and it is true with this bill, is that an omnibus bill goes in to fix the mistakes of the last omnibus bill, which was fixing the mistakes of the omnibus bill before that. If we look up “incompetence” in the dictionary, we will now see a picture of the Prime Minister, and under a subheading, all of his legislation.

Let us look at the Canadian economy right now. It is shedding jobs in retail, manufacturing, and the energy sector. As I said, more than 1.3 million Canadians today are out of work.

There was the fiasco of the temporary foreign worker program. The Conservative government created a loophole so big someone could drive a truck through it. It put more than 300,000 Canadians out of work and brought in temporary foreign workers, with absolutely no provisions to protect Canadian jobs or even the temporary foreign workers in the job conditions under which they were going to work.

The Canadian economy has lost more than 400,000 manufacturing jobs since the government took over. That is more than half a million manufacturing jobs since 2000. What is the reaction? What is the response? These are the jobs we built up over generations. We built the Canadian middle class on this. We built the strength of the Canadian economy on this. Meanwhile, these guys are fiddling while Rome burns. We have lost more than 400,000 manufacturing jobs, and the Conservatives pretend that there is no problem and that there is nothing to address.

We have also seen, according to the CIBC, that job quality in Canada is at its lowest level in a generation. It has never been this bad. The work has become more precarious, jobs are becoming more part-time, and there are fewer and fewer benefits, like pensions and true protections through the employment insurance program. That has been under the Conservative and previous Liberal governments' watch, with no addressing of it. Canadians know this experience. Their jobs have become more precarious and less certain.

This is a strange contradiction for the Conservatives. They continually stand in this place, as my friend just did, and talk about families and family-supporting jobs, yet in their policies, they go about destroying the very jobs that support Canadians and Canadian families. That is the great contradiction of Conservative policy. On the one hand, we get the talking points that say how important it is to build Canada and Canadian communities and Canadian families and all that Leave It to Beaver talk. They would like to go back in time it seems sometimes. On the other hand, the very jobs that support our homes, our communities, and our families are the very jobs the Conservatives have watched disappear, without any hint of concern whatsoever.

Child care one would think would support Canadian families. Does it not seem like something logical to take a step toward? It is so important that this Conservative Prime Minister promised Canadians in the last election that he would create 125,000 child care spaces in Canada, somewhat recognizing that there is an actual need out there. How many have they created? They have created zero spaces. When we have asked them about it, they seem to have no shame and in fact now call child care spaces institutionalizing children. Is that not a fascinating turn of phrase? Somehow the public contributing to a system like a national child care program would be institutionalizing our kids. Do they refer to our medical system that way or our public school system? When I send my children to public school, are they being institutionalized? This is rhetoric that is unfitting for any government, yet here we have it.

On pensions, this is going from bad to the bizarre. We saw the Conservatives unilaterally raise the retirement age for Canadians from 65 to 67, with no consultation. In fact, the Prime Minister stood in a roomful of billionaires in Europe to make the announcement. He decided that it was the best place to tell Canadians that the entire pension regime was changing.

It will cost seniors as much as $24,000 per senior in lost pensions across the board. Low income or high income, it does not matter. For Conservatives, going after pensions was their primary goal. We said this was a concern, because we thought the provinces would then follow suit and raise the age, thereby costing seniors even more. We found out just this past week that the Government of Quebec has made such an announcement to raise its retirement age in Quebec as well.

The consequences of the Prime Minister unilaterally making this policy decision have hurt seniors. The Conservatives know this, but they do not seem to care much for poor folks or the general population at large if they do not happen to vote for them. However, this is a moment when the Conservatives are now suddenly concerned, because seniors do in fact vote in our country, and lo and behold, there is an election coming soon.

What do the Conservatives do? Realizing they are losing support among Canadian seniors, they roll out a scheme, they float a balloon, saying, “Maybe we will have a voluntary system to contribute to the CPP”. This is something the Conservatives themselves looked at not that many years ago and that Jim Flaherty pronounced upon. He said that they had consulted with the experts and the provinces and that such a scheme would not work. Now the Conservatives are saying they know better than the pension experts and better than their dearly departed friend Jim Flaherty. Now they are going to go to a voluntary system, undermining the basic foundation of what the Canada pension plan is.

When we ask Canadians if they would like the ability to contribute more to the CPP, along with their employers, because that is how it works, upwards of 82% of Canadians are in favour of it. Conservatives are not in favour of that. They call contributing to one's pension a tax. When Canadians take some of their salary, and that contribution is matched by an employer, they call that a tax on Canadians. My goodness. People paying into their own pensions so they can live with some dignity when they retire the Conservatives have somehow morphed into a tax.

When the only attack they have is to call everything a tax, then I guess everything starts to look like a tax, whether it is or not. I wonder if the Conservatives are walking around their ridings asking Canadians if they are contributing to their RRSPs and telling them that they should not do that, because they are self-imposing a tax, and that they should fight to get rid of their CPP contributions at work with their employers, because that must be a job-killing tax as well.

That is such stupidity. That is ludicrous. It comes from a government that is desperate, obviously. The Conservatives are getting to the point now where they are starting to cling and grasp. They will bring up any debate they can to stir up a little more in donations and perhaps a couple of more votes. However, the plan is not working, obviously.

We also see a government that is in the midst of global concerns and a lack of job growth in Canada. In fact, in the last 16 months, job growth was at its lowest level in Canada, outside of a recession, in four decades.

One would think that if the Conservative plan were working, it would be working, but it is not. One would think that the Conservative strategy of giving billions away in corporate tax cuts to the largest, most profitable corporations, without any strings attached, would be creating those jobs, but it is not. The lowest job growth, outside of a recession, in 40 years is the Conservative legacy. The Conservatives are busy pulling muscles patting themselves on the back. They think this has been a job well done, that it is mission accomplished.

Let us look at the new programs the Conservatives are now going to launch. They actually ran a debt on them. Many Canadians do not know that the Conservatives ran a debt of $2 billion is year. The cost of their income-splitting scheme is, lo and behold, about $2 billion. They are going to borrow money to retroactively apply an income-splitting scheme that benefits only 15% of Canadian families. There is nothing for single parent families. That might not sit in the Conservative world view. I was raised by a single mom. Many Canadians are being raised by single parents. The Conservatives' income-splitting plan does nothing for them or for couples who happen to earn similar amounts of money or for individuals who sit in the middle- or lower-income bracket.

Two billion dollars has been rushed out the door by the Conservatives, who say that this will provide great help for Canadian families, yet the bottom 20% of income earners, families who might actually qualify, will get nothing, according to the Parliamentary Budget Officer.

They reject the NDP proposal for up to $15-a-day affordable, quality child care across the country. We know, from TD Bank and other economists who have studied this, that for every $1 we put in, $1.50 to $1.75 goes back into the economy. This has worked in Quebec, which is largely where our child care model is based.

We understand that there is value in helping women, if they choose, to get back into the workforce. Every industrialized country in the world looking to improve its productivity needs to help women in particular get back into the workforce. We need to do that here in Canada. We have the lowest female participation rate in the Canadian economy since 2002.

The Conservatives might think they want to do a little social engineering and turn the clock back to 1950 and that all will be well. However, this is the reality for Canadian women working today: they want access to affordable child care. They want to make the choice. When the average cost in the GTA is $1,600 per child, there are Canadian families going to work today who are spending more on child care than they are on their mortgages. That is a reality, and that reality often keeps incredibly qualified, talented people out of the workforce, because they simply cannot afford child care.

It is no wonder the private sector economists have said that this is an investment, but not in the way the Conservatives use the term when they talk about income splitting being an investment. It is not an investment. It is a scheme. Child care is an investment that would pay back into the economy.

The Conservatives also have no evidence that the TFSA shows an increase in investments and retirement security for Canadians. There has been no increase in contributions toward retirement vehicles. It has mostly been an exercise in people taking their retirement money and moving it from one vehicle to another. That is fine, but the Conservatives should not pretend that this is suddenly going to make retirement security better in Canada, because it will not.

The Conservatives now want to double this program. Who has $10,000 burning a hole in his or her pocket at the end of every year? Is it the middle-class families and individuals the Conservatives are talking about? Maybe they are in their world, but they are not the people I deal with. They are not looking through their books at the end of the year and finding an extra $10,000 sitting around and wondering what they are going to do with it, until they see an ad, which they paid for, on TV to help them figure out what to do with all that extra money. Canadians are having a hard time making ends meet.

The current personal debt rate in Canada is at an all-time historic high. Canadians owe more personal debt right now than they ever have before, and there is a reason for that. Job quality and job security have gone down, yet the cost of living has continued to rise.

Every once in a while, the Conservatives have stumbled across, almost by accident, a program that could work and help Canadians and help create jobs. Does anyone remember the home retrofit program? This was an interesting program. The Conservatives announced it once, killed it, announced it again, and killed it again. What did this program do? It helped Canadians deal with the rising cost of heating and cooling their homes. It also created jobs in the small business sector, in the localized sector. It also helped us deal with climate change. Earlier my friend talked about the drought conditions and the concerns about the weather and the increase in the intensity of storms.

It did these three things, the Holy Trinity. There it is. The program helped Canadians reduce costs. It helped small businesses get some work and provide jobs. It helped us deal with our climate change commitments. Conservative and Liberal governments made these promises but had no plan to follow through on them. They killed the program not once but twice.

We are going to bring it back and actually run the program and let Canadians enjoy the benefits of dealing with climate change, because the Conservatives constantly try to pit the economy versus the environment. However, we know that not to be true. The most productive, most efficient, most prosperous countries on earth right now are doing both. They do not trade one off for the other, because anyone foolish enough and ignorant enough to think that he or she can simply drive an economy through the environment, through the ecological footprint that we bear, that there is some other virtual reality that he or she can create that is not constrained by our environment is a dinosaur and should do what dinosaurs do and have always done, which is to just go away and move along so that we can actually evolve the Canadian economy into something much more fair and much more prosperous.

We on the NDP side believe in clean technology. We saw last year globally for the first time that contributions into the clean tech sector exceeded all of the investments into the oil and gas and carbon economies. We have seen the globe moving this way, not just the so-called advanced countries, but also China, India and Brazil. Where is Canada? We have a Prime Minister who can barely utter the words “climate change”, who stands up and the only promise he is willing to commit to is something that would happen at the end of this century. When we ask him how we would get there, he says that is not for him to worry about because he will not be around.

That is similar to the Conservatives' commitments on the tax-free savings accounts. When the finance minister was asked how he was going to pay for these things, because it gets expensive really quick, he said that it was not really a problem for him to worry about, that it was a problem for the Prime Minister's hypothetical granddaughter to worry about. That was a moment of insight, almost a bit of a Freudian slip, when he said he was not concerned with it, that the Conservatives are not concerned with the huge cost of a program they hope would just maybe get them enough votes in the next election because the real costs would be paid down the line by our grandkids. “So be it and so what,” say the Conservatives, which is so similar to their approach on climate change.

Since the Conservative government's coming to office, how many years have we been promised regulations in the oil and gas sector, which by the way, is the most expensive way to deal with climate change according to the oil and gas sector. It would much rather have a price on carbon that actually meets the reality. That is why the major oil companies in this country are calling for such a thing. Do members think that the Conservatives are running into the offices of Suncor and Syncrude and yelling at them about their carbon tax policy and how they want to kill the economy? Of course they are not. We understand that businesses need certainty. They also understand that pollution costs and that the polluter pay principle should be based in law and based in science. What do the Conservatives do with science? They muzzle it.

We have also seen $14 billion in cuts to government programs, austerity programs in the midst of this fragile economy. What the IMF, the World Bank and the EU all are suggesting right now is that we need to move our economies forward, not try to cut them to some prosperity. However, we have seen time and again where the Conservatives, and before them the Liberals, try this ideology, which is not new; it is as old as Reaganomics. The ideology is that if they simply cut $650 billion in corporate taxes, which the Conservatives did, as did the Liberals before them, companies would just magically reinvest in hiring more people, in manufacturing, and all of the rest of that. Mark Carney said for years that there was $650 billion of dead money sitting in corporate bank accounts in Canada right now not being invested. Therefore, the philosophy of the Conservatives has failed.

With the Conservatives' recent infrastructure announcements and the announcements for transit, we have seen time and again that all of it is to come years down the road. What the Conservatives most care about is themselves and trying to get themselves somehow re-elected despite all to the contrary. It seems to me that the Canadian people and the Canadian economy have called for real action, not ads, not another scam, not a bit more spin. They want something that will actually help the Canadian economy.

Two suggestions which we made, and the Conservatives voted against, would have helped the manufacturing sector and the small business community. The Conservatives voted against them one month and then put them in the budget. Let us give them a bit of credit at this moment of hypocrisy where they vote against something and then drive it into the budget the next week and suddenly think it is a good idea because it is painted blue.

Canadians need and deserve a lot more than what they are getting, but the good news is this. There are only a few months to go until this tired and worn-out government will be tossed from office. To that effort, I move:

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 Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, because it:

a) introduces income splitting and super-sized Tax-Free Savings Account measures that will primarily benefit the wealthy few while wasting billions of dollars;

b) does not introduce a $15 per hour minimum wage or create a universal, affordable childcare program, both of which would support the working and middle class families who actually need help;

c) leaves Canadian interns without protections against excessive work hours, sexual harassment, and an unending cycle of unpaid work;

d) sets a dangerous precedent for Canadians' right to know by making retroactive changes to absolve the government of its role in potential violations of access-to-information laws; and

e) attacks the right of free and fair collective bargaining for hundreds of thousands of Canadian workers.

[Kevin Sorenson, Conservative, Crowfoot, AB]

moved that Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, be read the third time and passed.

Mr. Speaker, it is a pleasure to be back here again this week with the opportunity to speak to Bill C-59 after a busy weekend in the riding of Crowfoot, having been in Camrose and Stettler for their art walk, as well as the rodeo and parade, and a number of other events that were held throughout my riding. I know all of us are busy on weekends. A great way to start Monday is debating Bill C-59.

This morning I would like to outline some specific features of the bill that would support families, seniors and rural Canada, as I represent predominantly a rural riding.

Let me begin by reaffirming that under the bold leadership of our Prime Minister, our government's top priority has been creating jobs, and focusing on economic growth and long-term prosperity for Canadians. That is why our government brought forward a number of measures to do that, such as cut taxes for job-creating businesses, invested in research and development, expanded markets for Canadian businesses abroad, committed unprecedented support for job-creating infrastructure, and established the framework for responsible development of our natural resources, despite global economic fragility, geopolitical uncertainty with what was happening in Europe, Ukraine and the Middle East, and also volatile oil prices.

Make no mistake that our economic action plan is working. It is the plan that has steered Canada out of the great recession and created over 1.2 million net new jobs, overwhelmingly in the private sector, full-time and well-paying jobs. According to KPMG, total business tax costs in Canada are the lowest in the G7 countries and 46% lower than our closest ally and trading partner, the United States. Bloomberg has ranked Canada the second best place in the world to do business.

However, this success does not just happen. It does not occur overnight. It requires tough decisions, sound judgment and a focus on priorities. Supporting small business has been one of those priorities. It is also a central element in the budget that we are debating here today, the economic action plan. the budget implementation act. We have delivered substantial ongoing tax savings to small businesses and their owners. This enables them to take those savings and reinvest in their businesses, which helps create more jobs for those businesses.

We already reduced the small business tax rate from 12% to 11% earlier, and in 2015 we propose to take it from 11% to 9% by 2019. The Canadian Federation of Independent Business has strongly endorsed this measure and agrees with our plan. Many of the small businesses that benefit from our tax relief are from rural Canada.

Our government recognizes the important role that farmers play in our economy and communities. Canadian farmers have always been among the best producers, the best farmers in the entire world. For generations, they have fed Canadians around the globe, while providing jobs and opportunities across Canada. My grandfather moved to Canada in 1905-06 with the hope of homesteading, breaking the land and starting a family farm. That story has been told many times throughout the west and throughout Canada.

As someone who has owned and operated a farming business, I can say first-hand that to ensure these operations succeed, it demands hard work, focus and discipline. A farmer's budget does not simply balance itself. Our government firmly believes Canadian farmers should be strong and profitable, and able to capitalize on market opportunities. We believe Canadian farmers deserve support from their elected officials, not the mistreatment and high taxes that Liberal Party elitists imposed for 13 long years. Those high-tax measures and bloated government policies burden our agricultural sector and set our farmers back.

By contrast, our Conservative government stands with farmers. We are working to provide them access to millions of new customers. Through our free trade agreements, through expanding our customer base, we have an opportunity to get into countries that we have never been in before, and we have lowered tariffs so we can have trade with many of those countries.

Let me remind members that last year we simplified the tax rules relating to the lifetime capital gains exemption and the intergenerational rollover for many Canadian farmers. To accomplish this, our government passed legislation to generally treat the taxpayer's combined farming business the same as perhaps a separate farming business conducted by the same taxpayer. This will ensure consistent treatment for taxpayers who conduct various farming activities.

Economic action plan 2015 would build upon the work we have been doing since 2006 to foster a strong, stable, sustainable and prosperous agriculture sector for all of Canada.

I was pleased to join members of the Saskatchewan farming community and our Minister of Agriculture and Agri-Food, the member for Battlefords—Lloydminster, to announce new federal supports for agriculture. What we announced was to allow farmers to maintain more of their capital for retirement. Economic action plan 2015 would bring forward the measures to provide funding to increase lifetime capital gains exemption for farmers and fishermen, but certainly for farmers, up to $1 million.

This was welcomed by the Canadian Cattlemen's Association. It said:

The CCA appreciates another measure of practical importance to producers, particularly those wishing to retire or transition from the industry.

The Canadian Federation of Agriculture also praised this measure. It said:

The Lifetime Capital Gains exemption is an important tool for helping farmers manage the tax burden associated with the transfer of farm assets. The CFA is pleased the increase to $1 million is effective immediately, as it will assist farmers in their transfer of assets to the next generation by providing greater flexibility for both the retirees and new entrants.

That answers a lot.

Farmers realize they may be living poor, but they have some savings in their farm assets. When they retire, they need those to help them through their retirement so they may have a secure, dignified retirement.

I would like to now turn to parts of the bill which deal with improving the quality of life of Canadians, in particular, the health of Canadians.

There are measures in the bill that would continue our government's proud record of being a champion for persons with disabilities. This is an area where the former finance minister was a very strong advocate. As we shaped economic action plan 2014, I was pleased to witness this commitment by former Minister Flaherty first hand at the budget table. His legacy includes the landmark registered disability savings plan, which helped to ensure the long-term financial security of Canadians with severe disabilities. Since becoming available in 2008, more than 100,000 Canadians have opened a registered disabilities savings plan, and with that has come a great deal of confidence and security.

To ensure this program continues to serve Canadians who need it most, today's bill proposes an extension of the federal temporary measure that allows a qualifying family member to become the plan holder of a registered disability savings plan for an adult individual who might not be able to enter into a contract on his or her own. We are also introducing a new home accessibility tax credit for persons with disabilities and for seniors. This non-refundable credit will provide tax recognition for the cost of improvements that allow a person who is eligible for the disability tax credit, or is a senior who wants to stay in his or her home to be more mobile, safe and functional within their own home. These measures will assist Canadians who face the daily challenges of living with a disability or who are in their seniors years in leading a much better quality of life.

Let me also highlight how today's legislation builds on our government's support for families and communities across our great country of Canada.

Since Canadians gave us our first mandate in 2006, this government has taken significant action to support and protect Canadian consumers by reducing taxes time and time again, including cutting the GST twice. Keeping taxes low and putting more back into the pockets of hard-working Canadians to spend in the way they decide is essential for jobs and growth.

Today, because of the measures introduced by our government, a typical two-earner family of four will receive up to $6,600 in tax relief and increased benefits in 2015. Economic action plan 2015 builds on the government's record of support for Canadian families by keeping taxes low and helping them save.

We are focused on helping 100% of families with children with policies like the family tax cut, and increased and expanded benefits through the universal child care benefit. Unfortunately, the opposition parties, both the Liberals and the NDP, would scrap the universal child care benefit and cancel income splitting for families.

Our government is also providing tax support for seniors and persons with disabilities, as well as measures to help students pay for their education.

Whether they want to purchase a new home or a car, start a new business or save for retirement, Canadian families have many reasons to save. That is why our government introduced the groundbreaking tax-free savings account, or TFSA for short. This savings measure is a flexible, registered, general purpose savings vehicle that allows Canadians to earn tax-free investment income. They can watch compounding interest grow in their favour. That gives them a much more secure, dignified retirement.

Canadians get it. Canadians understand. Canadians have embraced the tax-free savings account for their savings needs. It is unfortunate that the members opposite have all but rejected it. Let me remind them of some important facts.

Eleven million Canadians have opened a tax-free savings account, and half of those earn less than $42,000 a year. Sixty percent of those who have contributed to the tax-free savings account and who maximize their account earn less than $60,000. Six hundred thousand seniors, aged 65-plus, with income below $60,000 a year are currently maximizing their tax-free savings account.

Due to popular demand, today's legislation proposes to increase the tax-free savings account annual contribution limit from $5,000 to $10,000, effective 2015 and subsequent years.

While we are making it easier for Canadians to save money, at the same time we want seniors to feel confident that their savings will always be there, or that it will be there for them while they are enjoying their golden years. Seniors are already benefiting from important money saving measures, such as pension income splitting and taking advantage of the tax-free savings account.

The fact is that Canadians are living longer than ever, and we want to ensure that they have a secure, dignified retirement throughout their most senior years. That is why the bill that we debate today, Bill C-59, will reduce the minimum withdrawal rate for registered retirement income funds, or RRIFs.

As some members may know, the rules concerning registered retirement income funds and registered retirement savings plans dictate that RRSPs must be converted to RRIFs by the end of the year in which the RRSP holder reaches 71 years of age. A minimum amount must then be withdrawn. Alternatively, the RRSP savings may be used to purchase an annuity.

Economic action plan 2015 proposes to adjust that RRIF minimum withdrawal rate that applies in respect of ages 71 to 94 to better reflect more recent long-term historical real rates of return and expected inflation. The seniors advocacy group, CARP, says its members welcome this measure. As a result, the new RRIF factors will be substantially lower than the existing factors. By permitting more capital preservation, the new factors will help reduce the risk of outliving one's savings, while ensuring that the tax deferral provided on RRSP and RRIF savings continues to serve a retirement income purpose.

Our government has been consistent in advancing innovative options to allow Canadians to save and manage their finances for a secure and dignified retirement, and our work continues. Currently, 96% of pension plan assets in Canada are in a defined benefit plan, as compared to 71% in the United Kingdom, 42% in the U.S., and 15% in Australia.

That, in part, is why we began consultations on the framework for target benefit plans. These innovative plans would allow businesses to offer a third option, a middle ground between defined benefits and defined contribution models. At the same time, employees would receive a pension with a high degree of retirement income certainty.

Let me be clear. Current pensioners and retirees should be assured that it is not our intention to convert any pensions to target benefit plans without the explicit consent of that individual. A retired person's plan would not be converted unless that individual expressed a desire to convert the pension or agreed to do so. In the interim, those who are retired or saving for retirement will benefit tremendously from targeted tax relief and new optional savings methods, such as the tax-free savings account.

However, while we keep Canada's retirement system strong, I must inform Canada's seniors about a possible new threat to CPP benefits. The Liberal leader has announced that if given the chance, he would fund his favourite infrastructure projects with “...alternative sources of capital, such as pension funds.”

I regret to inform the House that it gets even worse than that. The Liberal leader has confirmed that he would implement the Ontario Liberals' dramatic payroll tax increase on every worker and small business in Canada. For a worker who earns $60,000 a year, the Liberal leader's plan and the Liberals' policy would mean a $1,000 tax hike. It would cost a two-worker family up to $3,200 more per year, whether those workers like it or not.

This mandatory payroll tax increase would kill middle-class jobs and force small businesses to cut hours and wages. According to the Meridian Credit Union, the majority of Ontario's small business owners believe this type of payroll tax would the greatest challenge that they have ever faced. According to a CFIB survey, 69% of employers in Ontario indicated that they would have to freeze or cut salaries. This is even further evidence that now is not the time for untested leadership and Liberal high-tax policies.

In closing, while I have touched on only a few of the measures in today's legislation, they are measures that would help create jobs, growth, and long-term prosperity for all Canadians. Through this legislation, we will maintain and strengthen our advantages by continuing to pursue those strategies that made us so resilient in the first place: responsibility, discipline, and determination. That is what it is going to take.

I appreciate this opportunity to serve with a government that has steered our nation out of the great recession and brought Canada back into the black. Our balanced budget and low-tax plan for jobs and security will strengthen businesses, families, and communities across the country. I urge all hon. members to give their support to this bill.