Madam Speaker, it is with bitterness that I rise this morning on Bill C-205.
However, it is not because of Bill C-205 that I am so bitter, so sad and so disappointed, it is because of the clarity bill, which we will be considering clause by clause in a few hours.
Bill C-205 leads me to talk about Bill C-20. Bill C-20 shows Quebecers, Canadians, the democratic world how low and arrogant the Liberal government has become and shows that it does not have the slightest respect for democracy. Its behaviour is shameful for all of us, members of the House, including you, Madam Speaker, who preside over the House.
I ask myself many questions: Where have they gone, the democratic values of the leader of the Liberal Party, the very little guy from Shawinigan? Where have they gone, the democratic principles of the brilliant university professor, the lackey of the very little guy from Shawinigan, the machiavellian member for Saint-Laurent—Cartierville?
How should we interpret the silence of the President of the Treasury Board, of the Minister of Finance, of the Minister of Public Works, of all the Liberal backbenchers on this assault on democracy? Are the advancement of the Liberal Party and the lust for power more important than democracy?
I have not forgotten the Minister for International Trade, the hon. member for Papineau—Saint-Denis; every member knows that he makes himself scarce these days, since he is responsible for the HRDC scandal. What a courageous man.
History will teach our children that the leaders of the Reform Party and of the New Democratic Party and the deputy House leader of the Progressive Conservative Party and all the members voting for C-20 have dealt democracy a dirty blow.
I hope that members of this House will weigh the benefits of Bill C-205, an act to amend the Income Tax Act (deduction of expenses incurred by a mechanic for tools required in employment), in terms of democracy and fairness.
I want to remind the House that mechanics generally have to provide most of the tools of their trade. You surely know how expensive these tools are.
Usually, a mechanic who is starting his career must invest at least $5,000 in various tools and, depending on his further training, this can reach over $40,000. The existing law is discriminatory for automotive mechanics. Indeed, a business can claim a capital cost allowance for the purchase of equipment, but auto mechanics cannot.
The act is unfair because it permits chainsaw operators, musicians, artists and farmers to deduct the cost of their instruments and tools, but it does not let auto mechanics do so.
The current act is dealing a serious blow to the profession of auto mechanic. Due to very high costs of buying tools, practically no young people are choosing this profession any more, which causes a shortage of auto mechanics.
Bill-205, sponsored by my colleague, the hon. member for Beauport—Montmorency—Côte-de-Beaupré—Île-d'Orléans, will permit mechanics to deduct the cost of providing tools for their employment if they are required to do so by the terms of the employment.
This deduction will encompass the following: rental, maintenance and insurance costs, the full cost of tools under $250, and such inflation-adjusted limit as is set by regulation, and the capital cost allowance of tools over $250, set by regulation.
I would like to draw the members' attention to the fact that the Commons finance committee had recommended, in its December 1997 prebudget report:
The Committee believes that all Canadian employees should be allowed to deduct from their income the cost of large mandatory employment expenses. Special provisions in the Income Tax Actalready apply to artists, musicians, chainsaw operators and farmers.
I ask all members to support this excellent amendment to the Income Tax Act.