Mr. Speaker, I hope that the members will not find it strange if during my speech this evening on the occasion of a debate on a tax measure, Bill C-294, an act to amend the Income Tax Act, I put my calculator aside, smile broadly, and pay homage to all these young people who, at the crack of dawn or late at night, whether Monday or Saturday, strive for excellence.
The purpose of this bill is to support these elite athletes who, in order to outdo themselves, reach new heights, and go as far as their talent will take them, often have to leave their parents and the associated financial advantages—particularly housing expenses—in order to live elsewhere among other young people with whom they can flourish in their sport.
This bill aims as well to recognize that the associations that support them financially do not pay them a salary but allow them to sponge up a bit of the sweat that might appear at the same time as the major financial burdens of practising an elite sport.
Let us just look, very coolly, at all the expenses associated with an elite sport. I am going to list a few just to help us imagine the total cost: housing, food, food supplements, sports equipment and clothing, transportation, educational costs, medical expenses, registering for competitions, training, membership in an athletic club and travel to competitions. It is not unusual to see athletes who, in addition to practising their sport and getting an education, have to work in order to support their lives as high-performance athletes.
I have been speaking for a few minutes already about the modest contribution that this bill would make to some athletes without having formally introduced it. The purpose of Bill C-294 is to amend the Income Tax Act to provide additional support for athletes by excluding from their taxable income allowances from non-profit groups or associations to a maximum of $350 for each month of the year if, first, the taxpayer is registered during the year with the organization as a member of the sports team or as a participant in the sports or recreation program, and second, if membership in the team or participation in the program is restricted to persons under 21 years of age.
That being said, this bill raises the issue of amateur sport funding and the situation of Quebec and Canadian athletes. I would like to point out that there is only one program offering direct financial support to athletes, the Athlete Assistance Program (AAP). The funding allocated to that program makes up only 13% of total sport funding in Canada. That is not right, considering that expectations are very high for the 2010 Olympic Games in Vancouver, and that time and resources have to be invested before a talented young person can measure up against the best in the world, to the point that his performance is better than all others.
For the benefit of all, the AAP is the source of financial assistance paid directly to Canadian amateur athletes who are already among the top 16 in the world, or who have the potential to reach that level. So this program is far from the panacea for the financial needs of athletes, who have glaring needs long before they manage to rank 16th in the world in their discipline.
An athlete is a human being who has dreams and ambitions, but also fears and obligations of all kinds. It is therefore our collective duty to encourage athletes, to show how proud we are of them throughout the long, hard climb to excellence, and not only when they enhance our visibility as they climb to the highest step of the podium.
Of course, this tax credit may seem modest, but it is clearly a step forward in providing direct assistance to athletes who, as I was just saying, often have to work to earn their living, particularly up and coming athletes, who receive very little support, either in terms of money or of visibility or credibility.
Fortunately, there are certain organizations which have long believed in these young people. For if we did not already have teams, or organizations which generously provide money to meet some of the basic needs of these athletes, the legislative measure we are debating this evening would be of no use at all.
So I take this opportunity to congratulate and thank those entities, and above all the men and women who embody them and are their driving force, who create environments conducive to the development of skills and the establishment of positive role models for youth, and who make it possible for these sports talents to emerge.
Their invaluable contribution to creating a better society deserves to be recognized and inspires and motivates all of us to always act in our communities' best interests.
Although the Bloc Québécois supports this bill, some amendments are needed to maximize the bill's benefits and minimize its irritants.
First of all, the Income Tax Act, which this bill amends, gives no definition of “athlete”. It would be helpful to define this term, because the various sports bodies at the provincial, federal and international levels do not always have the same criteria. For Sports Québec, athletes qualify for financial assistance if they are carded by Sport Canada, if they are not carded by Sport Canada but belong to a Canadian team that plays an unsupported Olympic sport, or if they are identified by the Quebec sports federations as being at the elite or developmental level and are considered to be among the most promising and to be making steady progress. What definition will be used to determine who can receive the credit? A clear, precise answer to this simple question is critical to full implementation of this measure and would make it easier for the sports communities in Quebec and Canada to understand the scope of the measure.
In addition, it seems to us that, because of the age restriction, many athletes are excluded who would need the assistance, particularly those registered with university sport teams. We believe that these young people should continue to enjoy the benefits of this tax credit because, despite their youth, the time they can spend on a paying job is probably shorter due to the greater demands of university.
We intend to persuade the committee to which this bill will be referred to assess and support these amendments, which we find highly desirable, in order to make this new tax credit more relevant and effective.
I would be remiss if I concluded this speech without reiterating how much I admire elite athletes in Quebec and Canada for the work and performances they manage to achieve under sometimes less than ideal circumstances. With their intensive training sessions that require leaving any worries in the locker room and focusing on the essential performance, and in team sports, taking on that unfailing sense of solidarity necessary to reach common goals, these young people are models of healthy living which offers a refreshing contrast from sedentary living and all sorts of related illnesses historically rare in young people. Whenever you perform in stadiums, arenas and pools, with dozens or even hundreds of pairs of eyes riveted on you, and show everyone that your goals are within reach, you are bearers of hope. Whenever you demonstrate that a well-controlled sports performance is a source of beauty, excitement and wonder, you spread great happiness all around. Whenever you show that elite sport can be an integral part of an active, modern life, you are a source of inspiration for the generations that follow you.