Mr. Chair, as you can see, my amendments have derived in good measure from the Canadian Teachers' Federation's concerns.
There is a list under the heading “School Supplies Tax Credit” that ties into the creation of that credit in clause 33. In clause 60 we find (a) to (d) how the tax code purports to define allowable prescribed durable goods, in other words, that a teacher would buy in one school season materials that would be used in the next year or years after, and would still be eligible for a credit.
The point made by the Canadian Teachers' Federation was that it really isn't helpful to enumerate an exhaustive list of non-consumable items that a professional teacher may deem necessary. What my amendment does is very simple; it merely creates a catch-all:
(e) other goods that have a life expectancy of more than one school year.
They still have to meet the definition of eligible school material in clause 33. You can't buy something that isn't of educational value, isn't important for teaching, and so on. Having described what an eligible teaching supply should be in clause 33, clause 60 now purports to prescribe very specifically what one would consider a durable good for a school. Clearly, books, games, puzzles, containers and educational support software are durable goods, but the professional teachers have asked that it be a bit more flexible as there may be other things a teacher may want to buy.
Therefore, I put forward my amendment. I hope it will have a fair opportunity to be passed now. It does no damage to the tax code and it meets a concern of an important group in our community, the very group the government has spoken to in helping teachers out by providing the school supply tax credit. Let it not be prescriptive to this extent.
Thank you.