Bill C-240 (Historical)

An Act to amend the Income Tax Act (tax credit — first aid)

This enactment amends the Income Tax Act to provide a non-refundable tax credit to individuals who complete a first aid or other health and safety instructional program or course.

Human Organ Trafficking

[Cathay Wagantall, Conservative, Yorkton—Melville, SK]

Mr. Speaker, I am pleased to stand today on behalf of these petitioners who call on the Parliament to impede the trafficking of human organs obtained without consent or as a result of a financial transaction by supporting Bill C-240. We know there is a great deal of angst about this.

The petitioners call on Parliament to work together, all parties across the floor, and make this happen as quickly as possible.

Finance

[Wayne Stetski, NDP, Kootenay—Columbia, BC]

Mr. Speaker, I thank my colleague from across the floor for caring about Canadians and encouraging first aid. I put a motion forward about a year ago on behalf of a grade 11 student from my riding, from Mount Baker Secondary School in Cranbrook, looking to have first aid become part of the grade 11 curriculum in all schools across Canada as one of the ways of dealing with first aid. Education being provincial of course, I just left it as a motion.

However, I would like to read this concerning Bill C-240. In accordance with its order of reference on Wednesday, October 26, 2016, the Standing Committee on Finance considered BillC-240, An Act to amend the Income Tax Act (tax credit — first aid), and agreed on Wednesday, February 22, 2017 to report the following:

Whereas the Committee is generally supportive of the intent of Bill C-240 and feels that efforts to encourage individuals to complete first aid courses should be commended there are questions that arise about which Canadians would receive the benefit of the measures, as the tax credit is non-refundable and this can only be claimed if you have income; the cost to federal, provincial and territorial governments to administer the proposed changes to the Income Tax Act; the extent to which federal, provincial and territorial tax revenues would be affected by the proposed measure; the extent to which this type of measure should be designed only following extensive consultation with tax experts, first aid providers as well as federal, provincial, territorial and municipal governments; whether these measures would realize the proposed aim of increasing first aid training participation when 67% of Canadians have already taken a first aid course (Red Cross, Ipsos Reid, 2012); the fact that existing policies mandate knowledge of first aid in the workforce, and all provinces and territories have legislated workplace requirements for employee training in first aid;

Therefore...this Committee, pursuant to Standing Order 97.1 recommends that the House of Commons do not proceed further with Bill C-240, an act to amend the Income Tax Act (tax credit — first aid).

[Ron Liepert, Conservative, Calgary Signal Hill, AB]

Yes, sunny ways.

I looked up the meaning of the word “coward”. It says it is the lack of courage to do unpleasant things. The PMO did not have the courage to tell the member for Cambridge that we are not going to support his bill. Despite all of the support of government members, it did not have the courage. The PMO is a coward by not telling him to his face. It made that member go to committee, waste everybody's time, and then handed the member for Vaughan—Woodbridge this piece of paper. The member for Vaughan—Woodbridge dutifully did his job by reading the motion, and here we have it before us tonight.

Because the member for Vaughan—Woodbridge, on behalf of the PMO, would like a number of these questions answered, and so do we, I move:

That the motion be amended by deleting all the words after “that” and substituting the following:

That the 13th Report of the Standing Committee on Finance (recommendation not to proceed further with Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid)), presented to the House on Thursday, February 23, 2017, be not now concurred in but that it be referred back to the Standing Committee on Finance with the instruction to hear from further witnesses on the Bill.

I would encourage all members on that side of the House to support the amendment.

[Bryan May, Liberal, Cambridge, ON]

Mr. Speaker, today it is my pleasure to rise and speak to my private member's bill, an act to amend the Income Tax Act to provide a non-refundable tax credit for those who take a first aid course, Bill C-240. The bill has been returned from the finance committee to the House with the recommendation that it proceed no further.

I am thankful for the review by and insight of the finance committee of Bill C-240. The expertise the witnesses provided helps to clarify what the bill means. There is a growing need for basic preparedness in Canada. In Canada, there is a heart attack every 12 minutes, but people have a dramatically better chance of survival if a trained bystander is present. Unfortunately, in far too many cases, no one with this lifesaving knowledge is nearby. Right now, more than half of adult Canadians live in a household in which no one has up-to-date first aid or CPR certification. It is this issue that motivated my tabling of Bill C-240.

When someone undertakes first aid training, what they are ultimately doing is gaining skills and knowledge to serve their community. Perhaps even more important than the skills they are learning is the confidence they are gaining. In a situation where every second counts, that confidence can be the difference between life and death.

I am pleased that Bill C-240 was well received. I had letters of support from diverse groups, far too many to list here, but they include organizations as diverse as Heart and Stroke Canada and the Manitoba Association of Fire Chiefs. I am glad that so many came together to discuss this issue to create awareness and to improve emergency preparedness and public safety for all Canadians.

I have also had conversations with individual supporters, including local organizations that provide this key training, like the Canadian Red Cross and St. John Ambulance, which are always working to reduce barriers to getting first aid training in the hands of all Canadians.

I want to recognize that Bill C-240, like all private members' bills, has limitations. The major concern raised by the finance committee was this: Does Bill C-240 achieve its objectives inexpensively compared to the alternatives? This question is essentially the cost of forgone revenue versus the advantages of having additional people with first aid training. It is about the efficiency of the lost revenue.

The discussion at the finance committee presented evidence that there may be more efficient ways of accomplishing Bill C-240's goals. There may be additional options to explore for public safety education and for the health minister's involvement in encouraging more Canadians to seek out this training.

I have been clear about my goal from the very beginning. It is to make people in this country safer by better preparing Canadians to take action in emergencies. I believe that strong work is happening in this area and a promising dialogue on what we can do for emergency preparedness.

I am pleased with the conversations I have had with each of my colleagues, the finance minister, the Minister of Health, and the Minister of Public Safety, and I am confident that these conversations will continue after my advocacy in the House.

I am aware of how strong an incentive it takes to create a widespread behavioural change and of the inherent limits of a relatively small tax credit. The NDP members, in particular, spoke to another limitation of the bill in their remarks at second reading and it is worth noting here. Because of the limitations on private members' bills that prevent them from calling for direct expenditures, there is an equity issue with a non-refundable tax credit. For those Canadians whose income may be low enough, they do not pay income tax and would not be eligible for a tax credit under Bill C-240. I regret that private members' business cannot address this issue. There are options available outside the PMB process for good ideas like Bill C-240, and I would be pleased to work with this government to pursue avenues for change.

I have acknowledged these limitations, both of Bill C-240, and in fact, of all private members' bills. Given that understanding, I have continued to advocate for other ways in which to improve the adoption of first aid training for Canadians.

The purpose of this PMB for me is about protecting more Canadians, not about the specifics of the bill. That is why I am happy to be working with the ministers involved with this portfolio in introducing innovative ways to move forward.

The PMB was drafted in the early days of Parliament, around two years ago. I was getting my office set up, hiring staff, and we were already putting together the pieces of Bill C-240. One of the things I realized at that time was that no particular department actually owns the topic of first aid exclusively. It is a topic that stretches across emergency preparedness, health, finance, and public service and labour. I would argue, in fact, that no ministry is completely untouched by the need for first aid training.

I want to talk about the things the government is doing in response to my advocacy on this issue. The number of votes in the House from all sides really helped to paint a picture of how important this issue is to Canadians. I have had substantive conversations with the public safety minister about the need for first aid to play a bigger role in Canadians' understanding of emergency preparedness. I am proud to say that changes are being made with a number of different projects to help promote first aid in response to Bill C-240 and my advocacy on this issue.

Everyone in the House, and many Canadians, are familiar with the get prepared campaign and its approach to emergency preparedness. Public safety, currently, has a get prepared campaign that consists of three parts: know the risks, make a plan, and get a kit.

I am pleased to say that a fourth element to this campaign will be added with the focus on getting Canadians first aid training. I will be working with the ministry on building resources like videos and information to help support this fourth area of focus. This represents a significant update to the get prepared campaign that helps drive home the point that preparations must be taken early and proactively, including first aid training.

I am also pleased to be working with the ministers involved with this topic on public safety week, which brings awareness to public safety in Canada. I will keep working on these projects, and others, to ensure Canadians are better protected and better prepared.

I have been asking for support for increased awareness around first aid training for the last two years, and today, I ask for support to continue the research and the conversation.

I would like to thank all of my colleagues, and all of the stakeholders across the country for their support on Bill C-240. The House has the opportunity to safeguard the lives of Canadians, and I am proud of the actions our government is taking to more directly address this issue. I want to thank all members who supported me in bringing this bill to the forefront.

[The Deputy Speaker, Bruce Stanton]

Pursuant to Standing Order 97.1(2), the motion to concur in the 13th report of the Standing Committee on Finance, recommendation not to proceed further with Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid), presented on Thursday, February 23, 2017, is deemed moved.

[Wayne Easter, Liberal, Malpeque, PE]

Mr. Speaker, I have the honour to present, in both official languages, the 13th report of the Standing Committee on Finance in relation to Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid). The committee has studied the bill and recommends that the House of Commons not proceed further with this bill.

Income Tax Act

[François-Philippe Champagne, Liberal, Parliamentary Secretary to the Minister of Finance]

Mr. Speaker, the member for Cambridge is not only a great member, but he is also a friend.

The bill pursues a great goal. I think all members would agree to that. We all commend members who present private member's bills because we know how much work, time, and effort goes into them, and I know the member is genuine in trying to pursue a very important initiative in our country.

I took a course in first aid when I was an army cadet and it has served me well throughout my life, so I do understand what the member is trying to achieve, and I commend him for that because he has taken this issue very seriously. We had a number of consultations. We spoke together. We spoke with the minister, but as good as the policy objective is, the tax system is not the appropriate vehicle for action, and we believe it would be unlikely to increase participation.

Considering that 67% of Canadians have taken first aid courses, it is unlikely that a deduction of $15 claimed about 16 months afterwards would have a significant effect on increasing enrolment in our country.

In addition, the tax credit would be complicating our tax system and adding significant administration and compliance costs for the government.

I have the privilege once again to discuss an issue that is important to Canadians in the House, in their House of Commons. I thank my colleague for introducing Bill C-240, an act to amend the Income Tax Act.

Among other things, the bill seeks to provide a non-refundable tax credit to individuals who complete a first aid or other health and safety instructional program or course. I thank my colleague for his efforts, and he knows that. However, the Government of Canada is trying mainly to help the middle class and those working hard to join it. That is why in December, one of the first things our government did was to implement a tax cut for the middle class. In total, nearly nine million Canadians have been benefiting from this tax cut since January 1, 2016.

Next came budget 2016 and the new Canada child benefit. This benefit will provide additional support to Canadian families to help them deal with the high cost of raising children, and it will replace the current complicated child benefit system. The new benefit will also be better targeted to help those who need it most.

In the same vein, budget 2016 reflects our election commitment to eliminate poorly targeted and inefficient programs, wasteful spending, and ineffective and obsolete government initiatives.

As a first step towards meeting this commitment, budget 2016 announced annual reductions of $221 million in professional services, travel and government advertising, starting in 2016–17.

Going forward, under the leadership of the President of the Treasury Board, the government will identify other changes and better align government spending with priorities.

In addition, the government remains committed to ensuring federal tax expenditures are fair for Canadians, efficient and fiscally responsible.

Individuals and businesses have expressed concerns related to the efficiency and fairness of the tax system and how the increasing number of tax expenditures has made the federal tax system more complex.

In the coming year, the government will undertake a review of the Canadian tax system to determine whether it works well for Canadians, with a view to eliminating poorly targeted and inefficient tax measures. Consequently, introducing a new expenditure outside the budget process would run counter to the objectives of the comprehensive review of current spending that the Government of Canada is currently conducting.

Let us take a closer look at what the bill sets out to do. As I said earlier, my colleague from Cambridge has a worthwhile goal, but we need to examine the degree of complexity that this proposal would add to the tax system.

The bill seeks to provide a maximum tax credit of 15% of up to $200 for the cost of a first aid or other health and safety instructional program or course successfully completed by an individual or the individual's qualifying child. The bill would provide a limited incentive, as I said earlier.

Let us look at the facts: the number of Canadians who register for a first aid course is already quite high, and that is very good. According to a 2012 Ipsos Reid poll conducted for the Canadian Red Cross, we should be pleased that 67% of Canadians have taken a first aid course, of which roughly a fifth were taken in the past three years.

What is more, existing policies at various levels of government make it mandatory to know first aid at the workplace. Many employers help their employees take this type of training. At the federal level, the Canada Occupational Health and Safety Regulations stipulate how many employees are required to receive first aid training at federally regulated workplaces.

Furthermore, all the provinces and territories have adopted legislative requirements for the workplace regarding employee training in first aid. Given that a typical first aid course costs around $100, it is unlikely, in our view, that a $15 refund received up to 16 months after the training cost was incurred would lead to a significant increase in the number of registrations for such programs. The credit would probably mainly constitute a subsidy for the many Canadians who are already taking such courses. It is estimated that this would cost the Canadian government approximately $17 million per year.

The average benefit of this measure, in terms of reduction of income tax payable, would be weak relative to its administrative costs and compliance costs. What is more, the bill establishes no criteria for the quality or legitimacy of programs eligible to the credit. It is for these reasons that the government is opposed to this bill.

I would now like to draw the attention of the House to certain measures that the government has taken in budget 2016 to strengthen Canada's financial sector to support economic growth in the country. Canada’s financial sector framework balances various objectives, namely those of stability, competition, and meeting the evolving needs of consumers and Canadian businesses.

The financial sector plays a vital role in allocating capital efficiently to businesses and households across the economy. It must continue to play this role effectively, to ensure that Canada’s economic growth will be long-lasting and inclusive. Canadians deserve financial consumer protection that keeps pace in meeting their needs. In addition, the financial consumer protection framework must provide clarity to guide the operations of federally regulated banks.

Amendments to the Bank Act will be proposed to modernize the protection framework for these consumers by clarifying and enhancing protection measures through a new chapter in the act. They will reaffirm the government’s intent to have a system of exclusive rules to ensure an efficient national banking system from coast to coast to coast.

The government will collaborate with provinces, territories, and stakeholders to support the implementation of the framework, as well as to enhance consumer education and financial literacy. Stable and secure housing markets protect the greatest investment of many middle-class Canadian families. This is why on December 11, 2015, the government announced coordinated actions to strengthen the resiliency of Canada’s housing finance system, increase market discipline in residential lending, and promote long-term stability and balanced economic growth.

In closing, I would like to thank my hon. colleague from Cambridge once again for his motion. I thank him for having proposed an important bill, and as I was saying earlier, we will have to oppose that bill as it now stands, for even though its objective is laudable, we have to consider its important tax implications, the cost of this measure, and especially the fact that 67% of Canadians have already taken part in a first aid program or course, and in our view a new tax credit will have a limited impact on participation.

[Don Davies, NDP, Vancouver Kingsway, BC]

Mr. Speaker, I rise today to speak to Bill C-240, an act to amend the Income Tax Act, to provide a tax credit for first aid courses. This bill proposes to introduce a non-refundable tax credit of up to $200 for all first aid courses, cardiopulmonary resuscitation training, and automated external defibrillator training.

The member for Cambridge introduced this bill with the intention of providing a financial incentive to encourage more Canadians to receive first aid and other emergency health and safety training courses. If adopted, all taxpayers and their eligible children would become eligible for this credit. I want to congratulate him on this initiative and tell him that the New Democrats will be proudly supporting this at second reading.

First aid, CPR, and AED are skills that can be used by everyday citizens in emergency situations to stabilize health conditions until first responders arrive. An Ipsos Reid poll commissioned in 2012 revealed that nearly 40% of Canadians say they have provided first aid in their lifetime. The majority of first aid is provided, importantly, to a family member.

As well, while nearly 80% of Canadians believe first aid is a very important skill to have, only 18% of Canadians have been certified. According to the Red Cross, Canadians with first aid training and certification are considerably more confident in their skills to be able to help someone experiencing a medical emergency. It saves lives.

Here are a few relevant facts about first aid in Canada. The Red Cross estimates it trains approximately 600,000 Canadians every year in first aid, CPR, and/or AED. While nearly 80% of Canadians believe first aid is a very important skill to have, only 18% of Canadians were certified. An Ipsos Reid poll commissioned in 2012 revealed that 40% of Canadians have provided that important skill to their family members. First aid saves lives, and efforts to promote this training should be encouraged.

New Democrats support the objective of this bill and look forward to engaging in a deeper study at the committee stage. As a party, New Democrats believe fundamentally that the lens of equity and social justice should be applied to all legislation that passes through the House. It should, therefore, come as no surprise that New Democrats are always concerned by the proliferation of non-refundable tax credits that have been added to the Income Tax Act in recent years.

Many expert observers argue that these kinds of tax credits primarily benefit middle- and upper-income households. To quote a 2013 report by the Canadian Centre for Policy Alternatives:

These credits...make the tax system less transparent and...once they are put in place there is little...accountability of the amount of money spent on them or their effectiveness.

...a large number of current deductions and credits disproportionately benefit high earners....

The question of accessibility cannot be forgotten in the larger discussion around the promotion of first aid training. When assessing this bill, members should ask themselves who benefits and who could be left out. Certainly, this bill can achieve the desired effect of promoting first aid training among a number of families. However, the same must be focused on low-income Canadians and those on social assistance.

There are Canadians for whom the cost of first aid training presents a barrier. These are the Canadians who might not have enough income to benefit from a non-refundable tax credit, and like the rest of us, these Canadians would also greatly benefit from first aid training. It is, therefore, my hope that this bill progresses to the committee stage and that the committee is given the opportunity to take a closer look at the issues of accessibility in this bill, in the hopes of broadening its reach.

On a similar note, New Democrats believe all bills involving tax credits should be properly costed before being adopted by Parliament. In my research on this bill, I asked the Library of Parliament to draw up a rough estimate of the annual cost of Bill C-240. Accounting for multiple variables, the analysts have estimated a cost at between $30 million and $60 million per year. While relatively small in the grand scheme of a $300-billion budget, it is not insignificant, particularly when we consider the number of proposals for tax credits that have been introduced in Parliament and the others that are already on the books.

Finally, this initiative may also have the unintended consequence of subsidizing the corporate sector by inadvertently encouraging employers to abandon their existing first aid training programs. We would have to keep a close eye on that.

These are some of the issues that New Democrats believe require consideration at committee stage, and I look forward to having the opportunity to participate in that analysis.

As I have stated before, Mr. Speaker, this bill has the laudable goal of promoting life-saving first aid training among Canadians, and it spurs a conversation about how best to improve first aid training in our communities.

While reading Bill C-240, I was reminded of the local heroes in Vancouver and across Canada who either teach or use first aid, CPR, and automated external defibrillation to save lives every day. My thoughts go to those remarkable first responders in Vancouver who have worked admirably throughout the years, and today, often in very challenging situations, to make our communities safer for everyone.

I have often had the great pleasure to meet with firefighters in Vancouver, from IAFF Local 18, people like Rob Weeks, Lee Lax, Dustin Bourdeaudhuy, and Chris Coleman. These are hard-working local heroes who, with their workmates, often on the front lines of traumatic and tragic events, provide life-saving skills every day. In their jobs they save lives, livelihoods, homes, and more. In my meetings, I hear the pride they have to serve the public and to perform their jobs with honour and professionalism. These men and their colleagues truly make Vancouver a safer community for everyone. On behalf of the residents of Vancouver Kingsway, I want to thank them here in this House for their work.

I have also listened to the legitimate requests these local heroes have made to improve their occupational health and safety, and their quality of life. I have heard their requests for a firefighter compensation fund, funding for increased staffing in fire halls, and better PTSD services for working firefighters. We need to act on these justified and necessary requests, and do so soon.

My thoughts also go to first responders such as Tom Stamatakis, from the Vancouver Police Union, and the men and women who serve us in the police forces across this country. I have heard of the valiant work of policemen and policewomen who patrol the streets and are often the first people to answer emergency calls. In cities sometimes blighted by organized criminal activity, the policemen and policewomen are on the front lines every day to make our cities and towns safe and secure places to live. They save lives every day as well. I want to thank them in this House for their work.

In my capacity as health critic, I have also had the great pleasure of meeting with representatives from the Paramedic Association of Canada. Paramedics save lives every day in emergency situations, using first aid skills, and a variety of other specialized medical training. We need to thank them and support them in their work.

My thoughts also go to the countless organizations in Canada that provide first aid training in schools, community centres, and offices, to better equip the public for emergencies. Many see first aid as a form of community care, a form of empowerment for people in our communities to take care of themselves and save lives.

As many know, Vancouver is blessed with its location between the mountains and the ocean. Despite the wonderful geographic features that make Vancouver so unique around the world, we also live with many of the associated risks. Vancouverites are active boaters, swimmers, hikers, and skiers. These exciting sports are part of the attraction of the west coast lifestyle, but they also raise the risk of accidents and emergencies. Widespread first aid training is vital to creating a safer environment for Vancouverites, British Columbians, and indeed all Canadians, to get out and play in our beautiful environment and our country. Therefore, thousands of Vancouverites, and millions of Canadians, count on incredible non-profit Canadian agencies, such as the Lifesaving Society, St. John Ambulance, Canadian Ski Patrol, Canadian Red Cross, and Heart and Stroke Foundation to provide life-saving first aid training.

Vancouver is a city that sits on a seismologically active fault line. Frequent minor earthquakes in the region are a reminder of the power of the earth beneath the feet of Vancouverites and British Columbians. For years, geological scientists have predicted the possibility of a large seismic event in the Pacific northwest. The “big one”, as it is commonly referred to, could strike here, at any time. We had recently a magnitude 4.1 earthquake on the west coast of Haida Gwaii. Earthquake preparedness is part of the way of life for Vancouverites. We need to make sure our first aid training, our seismic upgrading, and our preparation for our population, particularly on the west coast, is given a high priority by the Liberal government.

To conclude, I want to reiterate that the New Democratic Party's support for Bill C-240 is strong. We believe more needs to be done to promote first aid training among Canadians to make our communities safer. We look forward to a vibrant debate at committee stage and beyond as we work to improve and implement the provisions of this important bill.

Once again, I thank my hon. colleague for bringing this important issue to the attention of the House.

[Jamie Schmale, Conservative, Haliburton—Kawartha Lakes—Brock, ON]

Mr. Speaker, I rise today to speak to Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid). I thank my colleague from Cambridge for bringing this important issue to the House.

I was excited to see my colleague opposite offering Canadians a tax credit rather than increasing their taxes. I hope it is the first of many.

This bill, as we all know, proposes amending the Income Tax Act to provide a non-refundable tax credit to individuals who complete a first aid or other health and safety instructional program or course. The proposed tax credit will be similar to the federal student tuition taxation credit for everyone who takes life-saving first aid, CPR or automated external defibrillator, AED, training.

This bill could mean the difference between life and death in an emergency situation. Tax credits like the one proposed in this bill will encourage Canadians to get trained and certified in CPR, first aid, and AED use. During an emergency, having someone on site who is trained in first aid and CPR could make the difference as we all know.

In fact, according to the Heart and Stroke Foundation, there are 40,000 cardiac arrest incidents in Canada each year. That is one every thirteen minutes, and 85% of those incidents will take place outside of hospitals. After 12 minutes, the survival rate is just 5%. After four minutes, significant brain damage can occur. During an emergency situation, CPR plus an AED double the chance of survival.

These are our neighbours, our friends, and family. The importance of CPR, first aid, and AED training is clear just by looking at the number of people who spend their hard-earned money to be trained, groups like Scouts and Girl Guides, youth groups, babysitters, camp counsellors, first responders, just to name a few. That includes, of course, both adults and children.

St. John Ambulance alone, certifies more than 550,000 Canadians a year, with more than 100 locations across Canada, including a location in Lindsay in my riding.

The proposed bill will have a direct impact on Canadians who may be considering training, but are worried about the cost. However, for most people looking to take these types of courses, it really is not about the prices. It is about helping our fellow Canadians. Therefore, why not give them thanks from the Government of Canada, after all they are spending their own money.

Canadians coast to coast will see the direct benefits of this proposed change. This is not a new issue of importance for Canadians or for the government. It was our government that initiated the national AED program, which saw $10 million funded through the Public Health Agency of Canada, to install AEDs in rinks, arenas, and recreation centres all across Canada.

According to the Heart and Stroke Foundation, this initiative, recently concluded, was responsible for the installation of 3,234 AEDs and the training of 25,360 Canadians on how to respond to cardiac arrest situation.

In my riding this program allowed for 23 AEDs to be installed in public access areas like the S.G. Nesbitt Memorial Arena in Minden, the A.J. LaRue Arena in Haliburton, and the Lindsay Recreation Complex.

This program has already been responsible for saving 10 lives across Canada.

I believe this bill represents a continuation of a number of tax credits initially started by our previous government, including the children's fitness and arts tax credits, both of which are now sadly gone, and the volunteer firefighters tax credit. The volunteer firefighters tax credit had the same effect I think this bill will have. It encouraged Canadians to be trained and to help each other. It allowed for Canadians to help themselves. Again, it is not about the cost, it is about helping our fellow citizens.

As such, we should let the measure we are discussing now, and the previously mentioned measures, act as a way of giving back to Canadians for trying to help and do the right thing. In many small communities, like those in my riding, many firefighting departments are completely run by volunteers. These Canadians sacrifice their time and safety, even time with family, to help protect others.

Increasing the number of Canadians who have the financial ability to be trained in CPR, first aid, and AED use will help Canadians coast to coast to coast, especially in remote and rural areas where medical assistance is not always around the corner.

A 2012 Ipsos Reid poll showed that 38% of Canadians said that they had provided first aid, and 78% believed it was important to know how to perform first aid. While the information is a few years old, it is still very relevant for the discussion on this bill. The results showed that two in three Canadians had taken a first aid course, with only 18% having taken it within three years of the poll, and 49% having taken it more than three years before that poll.

Canadians who have taken a first aid course are significantly more competent in their skills to help someone in a medical emergency.

The results of this poll help paint a very big picture. It paints a picture of the importance of first aid, CPR, and AED training. Similar information has been found by our neighbours south of the border. According to the American Heart Association, each year more than 350,000 out-of-hospital cardiac arrests occur in the United States. Almost 90% of people who suffer out-of-hospital cardiac arrests die.

CPR, especially if performed in the first few minutes of cardiac arrest, can double or triple a person's chance of survival. Seventy per cent of out-of-hospital cardiac arrests happen in homes. Unfortunately, only about 46% of people who experience an out-of-hospital cardiac arrest get the immediate help they need before professional help arrives.

Our Conservative Party highly values life and life-saving capabilities, and I support incentives and rewards to help save lives. If more medically trained personnel exist, financial burdens to emergency services may be reduced, resulting in greater efficiency and productivity.

While there is much to praise about the proposed bill, I look forward to seeing what the potential cost of these measures will be. We need to ensure that proper balance of tax credits and fiscal responsibility are there.

Canadians are kind and generous people, as we all know. I believe the bill would give Canadians an increased opportunity to be certified in first aid, CPR, and AED use, which of course, as I think we all agree in the House, is a benefit to all.

I would like to thank the Canadian Red Cross, the Heart and Stroke Foundation, St. John Ambulance, and all the organizations that have promoted, trained, and certified Canadians in first aid, CPR, and AED use. I would also like to thank the volunteers, because we cannot forget the volunteers who work so hard in our communities to make them safer.

People should remember that during CPR, we should push on the chest at a rate of 100 to 120 compressions per minute, or to the beat of the Bee Gees song, Stayin' Alive.

I encourage all members to support the bill and to encourage all Canadians to get trained in first aid, CPR, and AED use. It could mean the difference between life and death in an emergency situation.

[Bryan May, Liberal, Cambridge, ON]

moved that Bill C-240, An Act to amend the Income Tax Act (tax credit — first aid), be read the second time and referred to a committee.

Mr. Speaker, today it is my pleasure to rise in the House and speak to my private member's bill, an act to amend the Income Tax Act to provide a non-refundable tax credit for those who take first aid courses.

I recognize well that my role is often to advocate for and represent my riding of Cambridge in North Dumfries. This is a role that I am honoured and humbled to fulfill, and I thank the people of my riding for placing their trust in me.

Private members' bills provide a unique and valuable opportunity to represent all Canadians. That is something that was foremost in my mind when I was designing my bill. I wanted to ensure that Canadian values and interests were inherent and that my bill would create a benefit that all Canadians could access equally.

With my PMB I wanted to achieve a few broad goals. We need to start a national conversation in this country about emergency preparedness and getting ready for the demographic shifts that we know are approaching.

The need for emergency preparedness has always been present in our society. However, with an aging population, Canadians need to be ready for more medical emergencies, more cardiac arrests, more strokes, and more falls.

The need for basic medical emergency preparedness in Canada is still growing, and this need has never been greater. In Canada, there is a heart attack every 12 minutes. People experiencing cardiac arrest have their chance of survival increased exponentially if there is a first responder or similarly trained individual present. Unfortunately, in many cases of cardiac arrest, no one with this life-saving knowledge is nearby.

Right now more than half of adult Canadians live in a household in which no members have an up-to-date first aid or CPR certification. This reality is as dangerous as it is unacceptable, particularly when the training is readily available. These Canadian households are not prepared for emergencies. They are at risk, and it is our moral duty to do whatever we can to help our citizens be better prepared.

This legislation would fill a void in our current legislative framework and our broader society. Training to prepare people for medical emergencies is there, and we know it works. The only limitation is how many people in Canada have the training and the confidence to take action. This legislation is a measured response to the need for an incentive to encourage more Canadians to get trained.

The bill is designed to provide a modest change, innovate within a sector, and improve lives in a measured and specific way.

The legislation has the potential to make a lasting impact on the lives of many Canadians without making a lasting impact on their wallets. It is designed to appeal broadly to those members of the House who consider themselves fiscally responsible, as the costs are reasonable. At the same time, the bill's appeal is obvious to those members who seek an avenue for bettering people's lives and making our communities stronger, safer, and healthier.

I hope that my attempts to create this legislation, however humble, will save lives and achieve far grander benefits than might otherwise be apparent.

When people undertake first aid certification, what they are ultimately doing is gaining the skills and knowledge to serve their community at a personal cost. Perhaps even more important than the skills they are learning is the confidence they are gaining in an emergency situation where literally every second counts. The confidence gained through these courses can be the difference between life and death. Undertaking first aid training and administering first aid are fundamentally selfless acts that benefit not only the individual citizen but our communities as a whole. The House has the opportunity to recognize, incentivize, and facilitate these selfless acts by reducing the costs incurred by these civic-minded individuals. That is something that all members should laud, appreciate, and promote.

With this private member's bill, I propose that our government should provide a tax credit to those who take an accredited first aid, CPR, or AED training course. This tax credit would be non-refundable and provide a deduction in the amount owing equal to the lowest federal income tax rate currently at 15%. This tax credit would come at a relatively low cost to the government but would make a difference in the affordability of life-saving training for individual Canadians.

According to Ipsos Reid, only 18% of Canadians have an up-to-date certification, meaning they have passed a course in the last three years. That means approximately 1.8 million Canadians will take this life-saving training this year. At $15 per person, the bill would cost the government a maximum of $26.5 million this year. Compared to the value of the lives being saved, this is miniscule.

Of course, not all course participants will be eligible for the tax credit, nor will they all owe taxes. More than half of certified Canadians have their training financed by their workplace. When these facts are considered, we can see that the cost to the government would actually be much lower, likely less than $13 million.

As I have said, a great many Canadians are trained in life-saving first aid, CPR, and AED techniques through the generosity of their employers. This generosity is to be commended. These employers recognize the value of having certified employees in their workplace. However, employers who pay for their employees' training are not eligible for the tax credit, because they already receive tax incentives when they claim it as a business expense. Similarly, the employee cannot claim the cost of a course that their employer has paid for.

For many Canadians, however, this type of training is not available at their workplace. Many of these people are still interested in the training and frankly, society would be greatly benefited from their having this training.

First aid training is life-saving. My hope is that by making first aid courses more financially accessible, Canada will have more citizens with these life-savings skills. Having more people with first aid training increases the likelihood of trained individuals being at hand during an emergency.

One-third of Canadians have never taken a first aid, CPR, or AED training course. This is a huge life-saving resource that we are not accessing as a culture, but we should be. Helping Canadians gain the skill to treat medical emergencies out of hospital also has the potential to result in cost savings to the health care system by giving individuals the skills to better respond to minor situations, such as cuts and scrapes, and the knowledge and confidence to help minimize the damage sustained in the case of more substantive injuries.

For someone who breaks a bone, for example, knowing how to place a splint could have a major impact on their recovery time and the cost associated with it. For someone having a seizure, a passerby with the knowledge of rescue treatments, how to give care, comfort, and first aid, and when to call for emergency help can prevent injuries and keep many Canadians safe.

It is my hope that Canadians will take advantage of this modest tax credit to gain the skills that might allow them to save lives, prevent injuries, and help keep their neighbours and families safe.

I know that I am not the only member of Parliament for whom safeguarding the well-being of Canadians is of the utmost priority. The member for Lanark—Frontenac—Kingston has made it his personal mission over the past number of years to increase the number of automatic external defibrillators in his riding and has campaigned for greater access to these devices all across Canada.

An AED is a small portable device used to deliver a shock to correct abnormal beating of the heart. These AEDs, when kept in public spaces, are an incredible asset to the safety of those around them. Every police cruiser in Ottawa has one of these devices, and it has directly resulted in around 10 lives saved every single year.

Every workplace under federal jurisdiction is required to have first aid kits for this same reason, but we need to ensure that there are hands capable of wielding these tools so that they can be effective at saving lives.

Before working in the House, I was an employee at the YMCA for many years. I remember, as the director of the YMCA about 10 years ago, my boss came to me and said that he wanted me to become a lifeguard. My first response was why. At 30 years old, why was this something that was important?

I am very glad for the opportunity to do that, although it was incredibly humbling, at 30 years old, to be taking life-saving training with a number of 16-year-olds. However, I can say that this first aid training has made me confident that in the face of any emergency I would be able to safeguard the lives and well-being of my neighbours, my family, and my colleagues.

It is my hope to spread that kind of knowledge and confidence within Canada. I have been asking for support for the bill for the past few months. In fact, I have been nagging people to a certain extent and sending them video emails and those sorts of things. I have risen today in the House to debate it and ask for the support of all members.

I ask for this support for the sake of the well-being of our communities. The House has the opportunity to safeguard the lives of Canadians and display our commitment to emergency preparedness. I am confident that the members of the House will appreciate the impact of the legislation on the lives and safety of ordinary families. My hope is that my bill passes second reading and goes to committee, where I am open to any recommendations to make the bill better.

I thank members for their support on this issue, and I look forward to hearing their thoughts and answering any questions from the House.