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(a) reduces the required minimum amount that must be withdrawn annually from a registered retirement income fund, a variable benefit money purchase registered pension plan or a pooled registered pension plan;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 for Animals in Service Act (Quanto's Law)

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, in no way do I want the member to take my question the wrong way.

I believe service animals, as an issue, are very important. The question I have for the member is in terms of overall priority. We will likely spend more time on debate on Bill C-35 than we will on Bill C-59, the budget implementation bill. That is with less than nine days of sitting left, at best, and an election around the corner.

Does the member personally have any issues in regard to spending more time on this bill than on the budget bill?

Business of the House

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

Mr. Speaker, I saw that my friend the opposition House leader was out in the foyer of the House of Commons yesterday having a press conference at which he showcased the incredible productivity of the House of Commons during the 41st Parliament. Of course, these were actually Conservative initiatives he had on display, which were passed thanks to our diligent, hard-working, orderly, and productive approach to Parliament. However, I sincerely appreciate the New Democrats' efforts to associate themselves with the record of legislative achievement that our government has demonstrated.

Before getting to the business for the coming few days, I am sure that hon. members and Canadians will have noticed that we have been bringing forward a number of pieces of legislation in recent days, and we will continue to do so for the days to come.

These bills will give effect to important policy initiatives that the Conservative government believes are important for Canada's future. Together they form the beginning of a substantial four-year legislative agenda that our Conservative government will begin to tackle under the Prime Minister's leadership after being re-elected on October 19.

Thanks to the productive, hard-working, and orderly approach that I just spoke about, we have delivered real results on our legislative agenda. In fact, over 90% of the bills that were introduced by our Conservative government between the 2013 Speech from the Throne and the beginning of last month will become law before Parliament rises for the summer.

Now I will go on to the schedule for the coming days.

This afternoon we will continue debating Bill C-35, the justice for animals in service act, also known as Quanto's law, at third reading. I am optimistic that we can pass it later today so that the other place will have a chance to pass it this spring.

I also hope that we will have an opportunity to have some debate today on Bill S-2, the incorporation by reference in regulations bill.

Tomorrow, we will finish the report stage debate on Bill S-7, the Zero Tolerance for Barbaric Cultural Practices Act. Early and forced marriages, honour-based violence and polygamy should not be tolerated on Canadian soil, but unfortunately the opposition disagree and are striving to rob Bill S-7 of its entire content.

On Monday, we will consider Bill C-59, the Economic Action Plan 2015 Act, No. 1, at third reading. This bill will reduce taxes, deliver benefits to every Canadian family, encourage savings with enhanced tax free savings accounts, lower the tax rates for small businesses, introduce the home accessibility tax credit, expand compassionate leave provisions—and the list goes on.

Tuesday will see the House debate Bill S-7 at third reading.

On Wednesday, we will take up third reading of Bill S-4, Digital Privacy Act, which will provide new protections for Canadians when they surf the web and shop online.

On Thursday I will give priority to any legislation to be considered at the report or third reading stages. On that list will be Bill S-2, the incorporation by reference bill, which would help keep our laws up to date in response to emerging scientific and technical recommendations.

Bill C-50, the citizen voting act, will also be considered once it has been reported back from the procedure and House affairs committee. This legislation would play an important role in accommodating the decision of the Ontario Superior Court should we not have the benefit of the Ontario Court of Appeal's decision in time for this year's election.

Report Stage

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

Mr. Speaker, as members in this place will know, I am deeply disturbed by the number of measures buried in Bill C-59 that are dangerous for this country and that are extremely anti-democratic, particularly the changes being made post facto, retroactively, to access to information.

I had initially welcomed the changes to protect interns, until I saw the submission from the Canadian Intern Association and realized how much we are failing interns. I asked the hon. minister if she had reviewed the testimony from this organization. Its members certainly are very concerned. I will just quote from their brief:

We submit that the amendments to the Canada Labour Code proposed in Division 7 offer inadequate workplace rights to students, interns, unpaid persons and entry-level employees working for federally regulated employers.

These are some of our most vulnerable and precarious workers, and we are not protecting them.

The House resumed from June 9 consideration of Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, as reported (without amendment) from the committee, and of the motions in Group No. 1.

Bill C-59--Time Allocation Motion

[Françoise Boivin, NDP, Gatineau, QC]

Mr. Speaker, thank you very much for giving me this opportunity to speak, since we will not have the opportunity to ask many more questions about Bill C-59.

With regard to this bill, the national media have accused members of all parties of not spending enough time doing the job we were all elected to do in this House. What job would that be? Ensuring that the money we receive from taxpayers across this country is properly spent.

What is sad about the government's approach, with its 100th gag order, is that it undermines what should be our most important job. I am talking about conducting in-depth analyses of legislation and being able to hear from different groups.

I heard a number of my colleagues talk about the Privacy Commissioner or about public servants, who negotiated over the years and are going to unilaterally and illegally lose benefits to which they are entitled and for which they made other concessions. There is something obscene about this whole thing, and it seems as though the whole budget process is taken lightly and is carried out behind closed doors. Could my colleague speak to that?

[Kevin Sorenson, Conservative, Crowfoot, AB]

Mr. Speaker, we have mentioned a number of times that every single measure in Bill C-59 was referenced in the budget. We are very proud of the steps that we are taking to support the economy in economic action plan 2015.

Her question was more specific to the access to information. For Canadians who may be watching, and for people in my constituency who may be watching, the main thrust of her question was why we are going the extra measure to get rid of the long gun registry. It was a commitment that our government fulfilled. It was a commitment we made to end the wasteful, ineffective long gun registry once and for all. Measures in the budget allow us to do that. It was still possible to access the outdated registry through access to information.

[Françoise Boivin, NDP, Gatineau, QC]

Absolutely, Mr. Speaker. The minister of state probably thinks that is a good question because it avoids the real matter currently before the House, namely the time allocation motion.

The question was on the content of Bill C-59.

The Chair always gives leeway but at the same time, this is a blatant direct content of the bill question and not a time allocation question.

[Kevin Sorenson, Conservative, Minister of State (Finance)]

Mr. Speaker, the member is wrong. Certainly, I disagree with his question.

Bill C-59 supports this balanced budget that our government has brought forward. Our government has brought forward a low tax plan for Canadians. It is a road map to understand where we are going as a country.

We have a balanced budget, a plan for jobs, a plan for growth, and a plan for security. All of those are part of the budget, our economic action plan 2015. All of the measures in the budget implementation bill were in economic action plan 2015. Many of the measures are tax related and accomplish one main goal: to make certain that we can afford Canadians the prosperity they deserve.

We want to keep money in the pockets of Canadians, seniors, the middle class, all Canadians. The Liberal opposition makes it very clear that it wants to take more in taxes from Canadians. This budget makes it clear that we are continuing down a low tax plan for Canada.

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

I move:

That in relation to Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, not more than one further sitting day shall be allotted to the consideration of the report stage and one sitting day shall be allotted to the third reading stage of the said bill; and

That fifteen minutes before the expiry of the time provide provided for Government Orders on the day allotted to the consideration of the report stage and on the day allotted to the third reading stage of the said bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and in turn every question necessary for the disposal of the stage of the bill then under consideration shall be put, forthwith and successively, without further debate or amendment.

Bill C-59—Notice of time allocation motion

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

Mr. Speaker, I must advise that an agreement has not been reached under the provisions of Standing Order 78(1) or 78(2) concerning the proceedings at report stage and third reading stage of Bill C-59, an act to implement certain provisions of the budget tabled in Parliament on April 21, 2015, and other measures.

Under the provisions of Standing Order 78(3), I give notice that a minister of the Crown will propose at the next sitting a motion to allot a specific number of days or hours for the consideration and disposal of proceedings at those stages.

Report stage

[Joyce Bateman, Conservative, Winnipeg South Centre, MB]

Mr. Speaker, it is my absolute pleasure to take part in this debate on Bill C-59. It is a bill that I am very proud of and a bill which will make a big difference to my constituents in Winnipeg South Centre.

To begin, Bill C-59 builds on our government's record of support for Canadian families by keeping taxes low and helping families save more and invest more in their children, their families, their future.

Since 2006, our government has introduced measures to make life much more affordable for families. These measures include: reducing the lowest personal income tax rate and increasing the basic personal amount, so making more income tax-free; cutting the GST from 7% to 6% to 5%; introducing pension income splitting for seniors, which makes a huge difference to so many seniors, and certainly is one thing I hear about in my riding; establishing tax credits to support working low-income individuals and families, public transit users, first time homebuyers. I received a thank you note from someone who had just bought their first house. Especially for families caring for disabled relatives, we have done amazing work in that area.

We have also provided additional support for families with children through the children's art and fitness tax credits, enhancements to the registered education savings plan, and adoption expense tax credits. Most recently, the government has proposed a new family tax cut and enhancements to the universal child care benefit and child care expense deduction.

Canadians of all income levels are benefiting from tax relief introduced by our government with low- and middle-income Canadians receiving proportionally greater relief.

I am going to speak specifically to what economic action plan 2015 has done for families, for seniors and for students.

This year, Canadian families and individuals will receive $37 billion in tax relief and increased benefits as a result of actions we have taken in government since 2006.

For example, a typical two-earner family of four will receive tax relief and increased benefits of up to $6,600 annually in 2015 and every year going forward in perpetuity. This is thanks to measures such as the family tax cut, the universal child care benefit, the goods and services tax rate reduction, the children's fitness tax credit and other new credits, especially the broad-based income tax relief, including the reduction in the lowest personal income tax rate.

By reducing taxes year after year and enhancing benefits to Canadians, our government has given families and individuals greater flexibility to make the choices that are right for them. Families are just like pantyhose: one size does not fit all.

Additionally, while we have been busy cutting taxes for families, we have in turn made sure that federal transfers to our provinces and territories, the transfers that help pay for what Canadians cherish so much, education and health care, have continued to grow. In fact, including the Canada health transfer and the Canada social transfer, this year, 2015-16, the amount is going to be almost $68 billion. This is an all-time high, and all the more impressive, it is at the same time as we brought the budget into balance.

This economic action plan is also very supportive of seniors who are already benefiting from important money-saving measures such as pension income splitting and of course, their TFSAs.

Bill C-59 will introduce new measures that give seniors freedom and more flexibility when it comes to managing their retirement income. For example, our government will be reducing the minimum withdrawal factors for registered retirement income funds. This will make a huge difference for many seniors in my riding of Winnipeg South Centre and across Canada. By permitting more capital preservation for our seniors, the new factors will help to 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.

I am also very pleased that our government is introducing the new home accessibility tax credit. This proposed 15% tax credit will apply on up to $10,000 of eligible home renovation expenditures per year for seniors and for people with disabilities all across Canada. Eligible expenditures will be for improvements that allow a senior or a person who is eligible for the disability tax credit to be more mobile, safe and functional within their homes. We will also be providing up to $42 million over five years to help establish the Canadian centre for aging and brain health innovation. We have allocated $37 million annually to extend employment insurance compassionate care benefits from the current six weeks to six months as of January 2016.

Our government continues to invest significant funding in training and education for students. Federal support for post-secondary education amounts to $10 billion annually and includes financial assistance, such as Canada student loans, Canada student grants, the Canada apprentice loan, and specific programming targeted to first nations and Inuit students. There are also programs designed to enhance skills training among specific groups, including through our youth employment strategy, through our opportunities fund for persons with disabilities, and of course, for aboriginal peoples, through investments of over $440 million annually.

In addition to ensuring Canadians have the skills they need, we also invest in labour market programming, which helps to bridge the current needs of our labour market with the future evolution of our labour force. In 2014-15, the government transferred $2.7 billion to support labour market programming, including $500 million for provinces and territories through the Canada job fund agreements, which include the Canada job grant.

The government has also taken action to support the labour market participation of older Canadians who wish to remain in the workforce by providing $75 million to renew the targeted initiative for older workers, providing assistance to improve the ability and employability of unemployed workers age 55 to 64.

This budget builds on existing measures to help people find jobs and help jobs find people. It commits to working with provinces and territories to facilitate the harmonization of apprenticeship training and certification requirements in targeted Red Seal trades. Some members know that Red Seal trades include mechanics, electricians, carpenters, and even bakers. Our government, since last year, has made it so apprentices in these trades have had access to over $100 million in interest-free federal loans each year.

Overall, Canada saw a 20% increase in registrations in apprenticeship programs between 2006 and 2012. Based on that success, Bill C-59 will provide $1 million over five years to Employment and Social Development Canada's Red Seal secretariat to promote the adoption of the Blue Seal certification program across Canada. Blue Seal certification recognizes business training among certified tradespeople. Currently offered in a few provincial jurisdictions, the certification can help increase the chances of business success for entrepreneurial tradespeople.

Finally, our government has fulfilled a long-standing commitment of increasing the annual contribution limits of tax-free savings accounts to $10,000. This will be helpful to all Canadians, including families, young people and seniors. TFSAs help Canadians save at every stage of life, whether for retirement, starting a business, or buying their very first home. By doubling the TFSA limit, which when we introduced the TFSA in 2009 was $5,000 annually, we are empowering Canadians to save even more of their own money for their own priorities. We hope that more Canadians will take advantage of the tax-free savings account going forward. Of the nearly 11 million individuals who already have a TFSA, 2.7 million are seniors.

I am extremely proud of our government and the continued commitments it has made to Canadian families, Canadian students and Canadian seniors.

The House resumed consideration of Bill C-59, An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, as reported (without amendment) from the committee.

Selection of Report Stage amendments--Speaker's Ruling

[The Deputy Speaker]

Before resuming debate, the Chair wishes to make a ruling on the motion by the member for Saanich—Gulf Islands on a point of order earlier today.

Having delivered a decision on the selection of report stage motions for Bill C-59, an act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures, the Chair would like to address the concerns raised by the hon. member for Saanich—Gulf Islands concerning report stage motions Nos. 49 and 116, standing in her name on the notice paper.

I would like to thank the hon. member for having raised this matter, as well as the hon. Leader of the Government in the House of Commons for his comments.

The member's main point of contention is that her proposed amendments could not have been presented before the deadline adopted by the Standing Committee on Finance because they flow directly from witness testimony that took place after the deadline passed.

As evidenced by first having written a detailed letter and now having raised the matter again in the form of a point of order, the member for Saanich—Gulf Islands clearly feels that she was not provided an opportunity to have certain amendments considered by the committee. She feels this circumstance is exceptional, and on that basis, the House as a whole should decide whether Bill C-59 should be amended in the fashion she is proposing.

In deciding the matter I must be guided by our long-established practice in relation to the Chair’s authority to select report stage motions. A note to Standing Order 76.1(5) says:

The Speaker will not normally select for consideration any motion previously ruled out of order in committee [and] will normally only select motions that were not or could not be presented in committee.

At page 783, the authors of House of Commons Procedure and Practice set out the general principle with respect to the selection of report stage motions:

As a general principle, the Speaker seeks to forestall debate on the floor of the House which is simply a repetition of the debate in committee. [T]he Speaker will normally only select motions in amendment that could not have been presented in committee.

Both these excerpts point to an essential truth about report stage: mainly that it is not meant to be another opportunity for detailed consideration of the clauses of the bill. For this reason, the Chair rigorously limits the types of motions that could be considered at report stage. In so doing, the Chair rests on the presumption that a committee's clause-by-clause consideration provides ample opportunity to scrutinize the clauses of the bill and have amendments considered accordingly.

The Chair is not convinced by the argument that the rationale for selection of report stage motions can be rooted so exclusively in anyone's particular testimony and qualify as an exceptional circumstance that the Chair ought to consider.

While the Chair understands the member's specific argument about deadlines with respect to submissions of amendments for Bill C-59, I also know that committees have shown great flexibility in the past, not only about deadlines, but more generally in how they consider amendments in clause-by-clause. In fact, one such example of that flexibility is the very process that committees adopted, allowing members of non-recognized parties to have their amendments considered in committee.

I know the member for Saanich—Gulf Islands is one of the more active members of this place when it comes to clause-by-clause. In this regard it would have helped establish for the Chair the degree to which it truly was impossible to have these amendments considered in committee. If she had pointed to demonstrable attempts to bring before the committee her amendments, her arguments might have been more persuasive.

As such, the Chair cannot agree with the member for Saanich—Gulf Islands and finds that Motions Nos. 49 and 116 should not be selected on the basis of exceptional significance. I would like to thank the hon. member for having raised this matter.

Resuming debate, the hon. Parliamentary Secretary to the Minister of Canadian Heritage.

Motions in amendment

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

Mr. Speaker, the Conservatives have added over $120 billion to the national debt. They inherited the best fiscal situation of any incoming government in the history of Canada, a $13-billion surplus. They actually spent through that and, through a combination of their tax and fiscal policy, put Canada into deficit even before the global financial crisis in the fall of 2008, and then went on to rack up record levels of national debt in Canada, including the largest deficits in Canadian history.

That is the fact on the Conservative's shoddy record of fiscal mismanagement.

I am rising today to speak to the government's budget bill, C-59. For years, the Conservatives have crossed the line in what is acceptable in a functioning democracy as a government in terms of respect for Parliament. It is not only how they have now normalized the use of massive omnibus bills, they regularly shut down debate in the House, they prorogue Parliament multiple times, they use committees as branch plants of minister's offices, but this legislation would go further than we have ever seen before. This legislation contains something so egregious it is shocking, even for the Conservative government.

The government, in this legislation, is actually trying to end an OPP investigation into the illegal destruction of documents. It would do this by retroactively making acts which were illegal at the time legal. It would effectively stop an OPP, or police, investigation into the RCMP, the very people we rely upon to uphold the law. The government has refused to say who in the government, whether it was the Minister of Public Safety, ordered the RCMP to break the law. With Bill C-59, Canadians may never find out.

Imagine retroactively making what was illegal at the time legal and allowing for the destruction of evidence associated with the wrongdoing. This is absolutely shocking.

I want to be clear. I believe the RCMP was given no choice by the government. It was given its marching orders. The legislation in this budget bill is actually being used by the Conservative government to try to cover up its crime.

In April 2012, the Ending the Long-gun Registry Act came into force. It called for the destruction of certain records in the long gun registry. However, it was flawed in that it made no mention of the Access to Information Act. That omission meant that the records could not be destroyed until after any pre-existing access to information cases were closed.

In April 2012, the Information Commissioner wrote to the Minister of Public Safety, in his role as the head of the RCMP, and reminded him of this legal commitment. On May 2, 2012, the public safety minister acknowledged the commissioner's letter and promised that the RCMP would abide by the access to information law in this matter.

This is the point at which the Conservative government could have gone back to Parliament to fix the legislation. It could have respected the law and our democratic institutions and sought Parliament's permission. Instead, somebody in the Conservative government ordered the RCMP to destroy the records and, as such, break the law. In October 2012, the RCMP did just that, destroying the records.

The Information Commissioner conducted an investigation and concluded that the RCMP destroyed the records knowing they were the subject of a request under the Access to Information Act. That is against the law.

In late March of this year, she referred the matter to the Attorney General. How did the government react? Instead of immediately referring the matter to an outside police organization for action, the reaction of the Conservatives was to cover up the crime.

The Conservatives' solution was this legislation, a budget bill. Imagine a budget bill being used to effectively and retroactively change the law to make the crime legal, erasing any liability for the people involved. The government has since referred the matter to the Ontario Provincial Police for an independent investigation into the matter. However, it will be hard for it to investigate when this law one past erases all liability for everyone involved and permits the government to effectively oversee the destruction of evidence of previous wrongdoing. Canadians deserve to know what happened and who broke the law.

At committee, I introduced amendments to allow the OPP's investigation to continue. My amendments would have delayed the elimination of liability and stopped the destruction of evidence. Records would have been protected from destruction “if there are reasonable grounds to believe that they could afford evidence of an act or omission that constitutes an offence under an Act of Parliament.”. These amendments were not about trying to save the long gun registry, they were about protecting only those records that provided evidence of an illegal act. The Conservatives quietly voted against the amendments and downplayed the whole affair. In their words, Bill C-59 simply closes a bureaucratic loophole.

I agree with the Information Commissioner when she says, “Bill C-59 is not an attempt to close a loophole; but rather it is an attempt to create a black hole”. The Information Commissioner has recently gone to the Federal Court to file a preservation order to stop the Conservative government from destroying evidence of wrongdoing. Members should let that sink in for a moment and think of the seriousness of what is going on here. An officer of Parliament has gone to court to stop the government from trying to cover up an illegal act.

I would like to go from this abuse of power and blatant corruption by the Conservative government in this budget implementation act to discussing some other measures in the bill that should also be considered offensive in terms of a functioning democracy.

There are measures in the bill which are almost certainly unconstitutional, such as Division 20, which is connected to the government's sick leave and disability programs. The government is using these measures to play politics and to deliberately pick a fight with the unions in the lead-up to an election. The Conservatives are circumventing the collective bargaining process in an attempt to unilaterally impose their will on government workers. They are trying to pretend that workers do not have legal rights. The government's behaviour is poisoning the well and will make it harder for future governments to achieve labour agreements and peace with labour unions in Canada.

We have also heard some very serious concerns about Division 3, which includes measures to extend privilege to patent or trade-mark agents and their clients. In the words of the Federation of Law Societies of Canada, it “raises complex issues and would have significant implications not only for the patent and trade-marks system, but also for the legal profession, other professions, and for the administration of justice.”

The government is using omnibus legislation to bundle together hundreds of unrelated measures into a single bill. Many of these changes have nothing to do with the budget and do not belong in a budget bill. However, the Conservatives do not care about respecting Parliament. Instead of introducing proper legislation that allows for meaningful input from the public, the Conservatives combine an overwhelming amount of unrelated changes in legislation into a single bill. They do this in order to limit debate and scrutiny, and ram the changes through Parliament.

There are some measures in the bill which are actually related to the budget, such as the increase to the TFSA limits and income splitting, two measures that are disproportionately good for the wealthy but do not do enough for the middle class.

The Liberal plan for the middle class would cut the taxes for middle-class families. The Liberal plan for the middle class would introduce a new Canada child benefit that would provide middle-class families in Canada making $90,000 per year with two children a real break. They would get $2,500 more than they are getting from the Conservatives right now. Families making $45,000 per year with two children would be $4,000 better off than they are right now. Single parents would benefit from the Liberal leader's plan for a Canada child benefit. We would do more for the families that need the help the most. We would be able to afford to do that by doing a little less for the families that do not need the help. We do it in the context of respecting Parliament and the laws that govern our country. That is what a Liberal government would do to restore fairness and respect for the rule of law to our country.

[Kevin Sorenson, Conservative, Minister of State (Finance)]

Mr. Speaker, I appreciate the opportunity to rise in the House and discuss Bill C-59, which would implement certain provisions of economic action plan 2015.

First, let me remind the House and Canadians who are watching that we live in what continue to be challenging times. Around the world, many nations, including some of our friends and allies, struggle to achieve fiscal security. Global growth coming out of the great recession has been lacklustre. Geopolitical uncertainty continues to hobble the recovery. Of course, the dramatic plunge in oil prices has taken its toll. It has taken its toll here and in many other countries around the world.

Still, the news for Canada is, by and large, positive and good. This is thanks to the strong leadership of our Prime Minister and our low-tax balanced budget plan. Just last month, Canada's economy added nearly 59,000 jobs, almost all of them in the private sector and most full-time jobs, which raises the number of jobs created since June 2009 to more than 1.2 million jobs.

As any economist would tell the official opposition, no single labour force survey should be interpreted on its own, given the volatility of the job market. However, I must point out that over the last six months, total employment has averaged gains of 15,200 per month, and over the last year, employment has averaged gains of 16,000 per month.

The facts are clear. Canada's economic action plan is working. Canada has demonstrated the best economic performance among the G7 countries over this recovery period. The IMF, or International Monetary Fund, and the Organisation for Economic Co-operation and Development expect Canada's growth, already ahead of our peers during the recovery, to continue to be solid. Of course, we have a balanced budget. All the while, the government has maintained its priority: putting money back into the pockets of hard-working Canadian families and hard-working businessmen and businesswomen. Therefore, it is not a coincidence that we have returned to a balanced budget while maintaining the lowest tax burden on Canadians in half a century.

That brings me to economic action plan 2015. Now that the budget is balanced, our government can continue to focus on what matters most to Canadians. Those priorities are, one, helping Canadians and communities prosper; two, ensuring the security of Canadians and protecting Canadians from the threat of terrorism at home and abroad; and three, supporting jobs and growth by creating an economic environment that allows businesses to thrive, fostering trade, and making essential investments in world-class advanced research and infrastructure.

Ever since Canadians first elected and trusted our government to place Canada on the path toward growth and prosperity, our approach has been clear and consistent: take as little as possible and give as much as possible. From families with young children to seniors, small businesses, and beyond, we have followed through. We have reduced taxes more than 180 times since 2006 and we have no intention of stopping now.

Bill C-59 goes even further to help families make ends meet with the following measures: implementing the family tax cut, which would allow a high-income spouse to, in effect, transfer up to $50,000 of taxable income to a spouse in a lower tax bracket, saving tax dollars for that family; increasing the universal child care benefit for children under age 6 and expanding it to children between the ages of 6 and 17; and increasing the child care expense deduction dollar limits by $1,000.

This is all good news for Canadian families, but both opposition parties have opposed much of our tax reductions. The Liberal leader has said that he would reverse the family tax cut because it costs the government too much. Whose money does he think this is?

By promising to adopt the Ontario Liberal dramatic payroll tax hike, the Liberal leader also promised he would force money directly off middle-class workers' paycheques, without their consent. A worker earning $60,000 a year would take a mandatory $1,000 pay cut with the Liberal plan.

Meanwhile, the NDP wants to raise the price of gas and groceries with a carbon tax. While raising government revenues is its priority, our priority is helping families make ends meet.

Another priority I would like to touch on for a moment is our government's responsibility to ensure safety and security of Canadians and defend the nation's sovereignty. Canadians want to feel safe and secure in their homes. They want to feel safe online. They want to feel safe in their communities.

Our government understands the dangers, and we are determined to respond to those dangers. Today's legislation includes several measures to ensure the continued security of Canadians. First, protecting the integrity of our borders is essential to keeping Canadians safe and secure, while facilitating economic activity.

In economic action plan 2014, we highlighted the importance of biometric immigration screening as an effective means to combat identity fraud and abuse of Canada's immigration system, including helping to identify known criminals before they come to Canada. To further improve the security and integrity of Canada's immigration system, economic action plan 2015 proposes to expand the use of biometric screening to verify the identity of all visa-required travellers seeking entrance to Canada. By helping to prevent inadmissible individuals from entering our country, expanding biometric screening would help facilitate legitimate travel to Canada while protecting the safety and security of our Canadian citizens.

Finally, we remain unflagging in our support for jobs and growth. It only makes sense that small businesses the drivers of job creation, receive as much tax relief as we can provide them. After all, they account for 99% of all businesses across our country and they employ half of all the working men and women in the private sector. A business that spends its time focused on its own success, rather than handing over to the government excessive amounts of its profits or complying with onerous and unnecessary red tape, is one that is creating jobs to benefit hard-working Canadians.

Today's legislation continues to break new ground. It would reduce the small business tax rate to 9% by 2019. That is the largest tax rate cut for small businesses in more than 25 years. For example, for a small business with taxable income of $500,000, as a result of this tax cut and other measures that we have brought forward since 2006 in previous legislation, the amount of federal tax paid would be nearly 50% lower than since we were elected in 2006. That is nearly a 50% reduction in taxes that these small businesses could use to create jobs and reinvest in their businesses, in innovation, or in research, or perhaps even hire extra staff for extra positions.

It is very unfortunate that the Liberal leader opposed our newest small business tax cut. We know the NDP does as well. The changes we have made would help enhance the ability of small businesses across Canada to retain earnings, grow their businesses, and create jobs.

To sum up, in an uncertain world, Canada's economic action plan is working. It is creating jobs and it is keeping the economy growing. Now is not the time for risky schemes and untested leadership. By staying the course and sticking to the proven leadership that we have with our Prime Minister, Canada remains on track to a very bright future.