Mr. Speaker, I would like to start by thanking not only my colleagues in the Canadian Alliance but also the members of all other political parties for giving resounding support for the legislation, with the exception of the governing party.
I listened to the parliamentary secretary, puppet to the finance minister. It is interesting that almost all members of the governing party voted in favour of the legislation just before the election. There were 11 ministers, if I am not mistaken, who voted against it. Some ministers supported the bill before the election. Of course now it is a different ball game.
That is how the governing party views democracy. It is wrong and improper. It is undemocratic and unacceptable.
The parliamentary secretary to the finance minister stood up today and gave a speech, probably prepared by the finance minister—and a sad speech it was—arguing against the bill on the grounds that a personal exemption was already in place to cover those things. He said that the bill would create inequity in the Income Tax Act. He also said that it would allow mechanics to deduct even small costs. He went on to say that tools may be used for non-work purposes. In other words, he was saying that mechanics would cheat and claim tools that were being used for personal use.
I will respond to some of the things the parliamentary secretary has stated. Regarding his statement on personal exemptions, a personal exemption is not there to cover things like this. Employees who do not have to buy anything as a condition of employment, which is most employees, get the personal exemption. Every employee gets the personal exemption. It is a nonsensical argument, and I cannot believe that the parliamentary secretary came up with it.
The Canadian Alliance has been campaigning on increasing personal exemptions some $3,000 more than the government and $4,000 more in the case of spousal exemption. The government has been very weak on that, but it has nothing to do with the issue. It is an important issue, something the Canadian Alliance feels is important, to increase personal exemptions, but the government is not doing that at any meaningful rate. It has nothing at all to do with the issue, so I cannot understand the parliamentary secretary.
He went on to say that the bill would create inequity. I would like the parliamentary secretary to think about that comment. When mechanics or technicians choose to work on their own they can claim all the costs. They can claim the cost of the tools they buy and any other costs related to the business. However, if they work as an employee, maybe in the same shop, even if it is a condition of employment that they purchase their own tools they are not allowed to deduct the cost. How is the bill leading to more inequity? It is leading to equity and fairness under the tax act. That was another absolutely ill conceived answer.
The parliamentary secretary argued against allowing mechanics to deduct small costs. What is wrong with that? Mechanics use a lot of things that as individual items do not cost a lot, but they add up to thousands and thousands of dollars. That is exactly what the bill is intended to deal with. What is wrong with that?
He went on to say that tools may be used for non-work issues. That is the case in every area of the tax act. If someone is prone to cheating, and I guess the parliamentary secretary believes that perhaps all taxpayers are cheats and we should watch against that, of course they could be used for personal use. However, most technicians are honest, hard working people and they should be respected for that. It is disgusting for the parliamentary secretary to indicate otherwise. I think that is completely unacceptable.
What will happen with the bill in the House? Before the election almost all government members, along with all members of the opposition, voted in favour of the same bill. However now the parliamentary secretary is saying something entirely different.
I wonder if backbench members of the governing party will vote against the bill this time, now that the election is over. I really wonder. I cannot believe they would do that, but they did vote against their red book promise, a promise taken from the red book and put forward as a motion from the official opposition. They voted against that, so who knows what they will do? They may well vote against the bill. That would be very unfortunate.
What about tax fairness for technicians and mechanics who as a condition of employment must buy their own tools? They have to pay for $15,000 to $70,000 worth of tools with before tax dollars. It is unfair. This is an issue of fairness. Let the government bring the issue forward as soon as possible.
I ask now for unanimous consent of the House to make the bill votable.