Madam Speaker, Bill C-205, in my view, is simply a matter of fairness.
As a physician and an amateur mechanic, I have two interests in this. I would like to compare what happened in my office when I became a young doctor setting up a practice. I also have a profound interest in old cars so I have my own tools, for which I have spent a lot of money. Because of my medical practice and my love of cars, I would like to rebut some of the things the member opposite has said.
When I set up my practice as a young doctor I had significant expenses. I bought electrocardiograph equipment. I bought surgical equipment. I set them up in my office. Every single penny that I spent on those things was deductible as a practice expense. It meant that the thousands of dollars that I had spent setting up my medical practice as a country surgeon was not an onerous burden for me personally.
I also said that I am a keen car enthusiast. I purchased a significant number of mechanic tools, hobby tools and personal interest tools. Those should in no way become deductible. How about the young mechanic who just finishes school and sets himself up in his mechanic practice? He generates a huge expense. I have personal knowledge of some of the new equipment because it is equipment I could not afford. There is a significant expense in diagnostic equipment.
I bought those tools for my physician employment and I lost some of them and some wore out. Sometimes new technology came along and I had to replace them. Every single time that happened I got a personal deduction in my practice expenses. What happens to the young mechanic? If he loses a tool or has to upgrade his tools, or new technology comes along and his tools become obsolete, should he have credit for that? In my view, it is a straight matter of fairness.
I listened to someone say that it would be difficult for the department to figure out what was personal and what was bought for employment. Obviously if I used a scalpel for hobby work that would not be for the practice of medicine. If the department had trouble with this, it would be very simple for it to come to the mechanic's home or place of work and say “These tools are personal”, if all that is needed is to establish that they are in use for gainful employment and for making funds.
I also listened to the incredible comment that there are other people calling for tax fairness in other areas. Those things should be looked at on their merits. Should construction safety equipment be brought under this regime? Should computer use be brought under this regime? Only if they are used for a specific generation of income.
This is one of those issues where I reflect back on the Liberals when they were in opposition. One of their members put forward a private member's bill just like this one. Who voted for it? The Liberals did. Not so long ago my colleague from Lakeland brought forward just such a bill in private members' business which was supported by, guess who, Reformers.
Now we have a member of the Bloc. What is going on here in terms of the partisan debate? If this had merit when Liberals were sitting on this side of the House it has merit, plain and simple. In my view, this is so meritorious that I cannot imagine that the member would stand up here and argue against it with a straight face. If mechanics have significant expense for their tools, and they do, why not give them a deduction? It is a straightforward deduction.
I will leave this issue for a second and talk about two other big problems with our tax system, one of which actually brought me to parliament. The GST as it relates to medical practitioners is handled very poorly. All other professionals who pay GST on their rent, supplies and equipment can use it as a deduction, but physicians and nurse practitioners cannot. That is wrong. The GST should be zero rated for those individuals, which is something I hope the government will also pay attention to.
They talk about fairness, and once again this is an issue of fairness. If an accountant pays rent and pays GST on that rent, he gets a deduction. If a physician pays rent, which every physician in private practice in Canada does, he or she pays the GST and does not get a deduction. I want the member across to remember that.
I have another issue that relates to the GST. The GST is a big issue with Canadian auctioneers who auction off goods, such as art and antique vehicles. An individual who purchases such an article has to pay GST on it but there is no way to get a deduction. If the person resells that piece of property, then GST is paid on it again. That is called a cascading of tax. For used goods that are sold over and over at auctions there is a cascading of GST, which is wrong. These are matters of straight fairness.
I support the Bloc member on his initiative. I congratulate him for bringing it forth again. It is votable. It will give us an opportunity to see if the Liberal members will vote the same way in government as they did in opposition.
For the mechanics, I admit that this is a little lighthearted. For all those individuals who vote against the mechanics getting a deduction for their tools, which is not that big of an amount, maybe they should leave the spark plugs out of their vehicles so they cannot come here to the House.