Madam Speaker, some hon. members in the course of this debate have said that they cannot support this bill unless it includes provisions ensuring that taxpayers are fairly and impartially treated by the agency. In effect they want to entrench the taxpayers bill of rights in the legislation itself.
I would like to remind hon. members that in 1985 Revenue Canada was the first revenue administration to proclaim the rights of taxpayers with its declaration of taxpayer rights. This declaration is entrenched in the day to day operations of the department and is part of the public service's ethos that will carry over to the agency.
Bill C-43 also ensures that the Minister of National Revenue will continue under the agency to be accountable to the public and to parliament for all aspects of the agency's performance, including the way officials exercise program authorities such as assessing and collecting taxes and duties.
Under the agency members of parliament will continue to be able to deal directly with the Minister of National Revenue to resolve their constituents' problems. If there is ever a problem of abuse of power, the minister will have both the authority and the responsibility to correct it.
The Minister of National Revenue launched a fairness initiative in March of this year to solicit feedback on the fairness of Revenue Canada programs. To ensure the entire process would be objective, Revenue Canada partnered with the Conference Board of Canada to analyse the results, hold a national symposium to verify priorities, and produce an independent report. According to this independent report, Revenue Canada is well regarded among Canadians.
I would like to assure hon. members that feedback from consultations show that Canadians are pleased with the current declaration of taxpayer rights. The conference board report specifically states that Revenue Canada has already made significant strides in making fairness an ongoing part of every employee's job and that it is well equipped to provide fairness to Canadians.
Many suggestions have been received to make further improvements to the fairness of Revenue Canada. Department officials are in the process of developing an action plan for the minister's consideration.
In addition to not being necessary, adding a taxpayers bill of rights to the agency legislation would have the effect of amending program legislation such as the Income Tax Act. Provisions such as those proposed should therefore be directed specifically at that act and other similar statutes that the agency would administer.
Some hon. members have also argued that five years is too long to wait for a parliamentary committee to review and assess the new agency. I would like to assure those hon. members that there is nothing to prevent parliament from undertaking an additional review at an earlier date, if considered necessary. Allowing a period of five years to elapse before a formal review is undertaken is a fairly common approach in federal statutes. The reason for this timeframe is to give the agency adequate time to implement and fine tune its policies and to operate for a sufficient length of time for an effective assessment to be made.
I also remind hon. members that parliament will have other opportunities to assess the agency on an ongoing basis. It will review the agency's corporate business plan, just as it now reviews Revenue Canada's plan. It will also review the agency's annual report regarding its performance during the preceding year. Before the agency can spend any money, parliament will have to approve the appropriations just as it does now for Revenue Canada. Finally, the auditor general will be the agency's auditor and will report to parliament just as he does for Revenue Canada.
Some hon. members have proposed that even if passed by parliament, this bill should not be proclaimed in force without the approval of at least one-half of the provinces. There is no reason or rationale why the federal parliament would make coming into force of this federal statute subject to provincial approval.
I can assure hon. members that the agency would provide the means to serve the collective interests of the federal, provincial and territorial governments as well as the national interest by setting the right conditions for even greater co-ordination in tax administration.
I would stress that there is no obligation on the part of any province to have the agency administer more programs on its behalf.
The agency is about creating options and opportunities for the provinces. It must earn the business of the provinces and would be well placed to do so once it is established.
All provinces, except Quebec, have left a door open to allow the agency to deliver services to them. Detailed agreements may not be signed until the agency has been established. This is why I invite all members of the House to support the bill so the agency can reach agreements with provinces to eliminate duplication.