Mr. Speaker, I am privileged to join in today's debate on Bill C-219, if for no other reason than to spend a moment talking about what emergency service volunteers, especially our volunteer firefighters, mean to communities across Canada.
I do not believe that anyone in the House would argue the notion that we as a society tend to have an elevated view, and rightly so, of those among us who don the uniform of the firefighter, if not for the risks they take, then for the noble purpose for which they take them in the service of others and their communities.
It is little wonder that Edward F. Croker, a New York City fire department chief in the early 1900s and a pioneer in the movement to safeguard against fire hazards, once remarked:
When a man becomes a fireman his greatest act of bravery has been accomplished. What he does after that is all in the line of work.
That sentiment of gratitude and respect is especially true in smaller communities and towns in Canada, places where, amazingly to many of us, firefighters serve voluntarily in addition to their regular 7 to 3, 3 to 11 or 11 to 7 work duties. Or he or she may be a small business owner.
These men and women are ready to serve their communities at any hour, night or day. They serve in circumstances of grave danger to their own personal safety. As Mike Walsh, past president of the Canadian Volunteer Fire Services Association, noted:
Volunteer firefighters are the first-line defenders against many domestic threats involving fire, medical emergencies, hazardous materials, motor vehicle accidents and rescues....
With every call and every fire, these brave men and women face consequences that we would rather not contemplate, because our heroes are not supposed to die.
But they do. They are heroes like Gary Bryant. Mr. Bryant was a member of the 24-person Wolfe Island volunteer fire department in the Kingston, Ontario area. A few years back, Mr. Bryant tragically passed away in the line of duty. His colleagues and friends remembered him as a human being who put his community before himself. As one close friend noted, “To Gary, everybody came before him”.
Wolfe Island volunteer fire chief James White recalled a man who was very eager to join the fire department because he wanted to “give back to the community”, a community for which he would make the ultimate sacrifice, a sacrifice few of us have the inner strength to even consider. That is why, as Chief White sombrely remarked, we should “be proud of him because he died as a hero to us”, a hero to us in life and in death. And so we honour and thank them all.
As legislators, though, we can and do thank them with more than mere words. We can thank them by supporting their efforts. That is why I was so pleased when my government's last budget included an important measure to assist firefighters to ensure they have the training they need to safely and effectively react to emergencies.
A key part of that means helping them deal with hazardous materials, including chemical and biological emergencies. Do members know that volunteer firefighters are an integral part of our emergency measures plans all across Canada? That is why budget 2007 provided $1 million to the Canadian arm of the International Association of Fire Fighters to help put in place a hazardous materials training program, which is available to all first responders such as firefighters.
IAFF general president Harold Schaitberger hailed that announcement as a major advance for public and first responder safety in Canada and expressed his gratitude to the government for “listening to the IAFF and acting decisively on this issue”.
Local fire departments also welcomed the announcement. Bruce Carpenter, a firefighter in St. Catharines, Ontario, and the IAFF's 13th District vice-president for Ontario and Manitoba, said:
With the announcement in Budget 2007 to fund the IAFF's training programs in Canada, the Conservative government has demonstrated that it's serious about public safety and about protecting Canadians and Canadian first responders from the aftermath of a haz-mat or CBRN incident.
The income tax system also includes measures to support our emergency service volunteers. Presently under the current Income Tax Act rules, volunteers can receive honoraria from a public authority of up to $1,000 exempt from income tax, meaning they pay no tax on the first $1,000 they receive from a public authority.
That brings us to the measure under debate today, one that is very similar to two unsuccessful ones proposed and previously debated in the 37th and 38th Parliaments, one of which, in fact, was voted against by the Liberal member sponsoring this bill.
This proposal, somewhat like the previous two, seeks to establish a tax deduction for emergency service volunteers who do not qualify for the existing $1,000 income tax exemption. More precisely, the proposed bill would allow qualifying emergency service volunteers to deduct from their income tax between $1,000 and $2,000 depending upon the number of hours volunteered.
However, as we move forward, we must recall that very similar proposals have been defeated twice after concerns were raised by members of this House and at the Standing Committee on Finance, concerns ranging from equity, physical cost and complexity to the definitional issues and effectiveness.
For example, some people have suggested that such a proposal would provide no relief for volunteers with little or no taxable income. Others contend that it will only add administrative complexity for both the volunteer organizations and the volunteers themselves, while yet others feel that it fails to clearly define who should be considered an emergency service volunteer. These concerns and many others were raised by the all party Standing Committee on Finance when it recommended that the House not proceed with a nearly identical piece of legislation in 2005.
What is surprising, considering that a Liberal member has sponsored this legislation, is the degree to which some of his current colleagues have been critical of similar legislation in the past and the tenor of that criticism.
Let us consider that his Liberal colleague from Richmond Hill once stated that such a measure:
--would hardly be fair or reasonable from the perspective of other persons who also contribute to society.
For instance, consider the plight of a single parent of young children working at a fast food restaurant. This person probably has little time to devote to volunteer activities and thus could not gain access to the deduction because he or she is raising young children, and yet the worker's income is fully subject to taxation.
Or what about his Liberal colleague from Notre-Dame-de-Grâce—Lachine, who scorned such a proposal, remarking that it would be “difficult to justify to other Canadians who work at low wage jobs” and that it would “put a value on one type of volunteerism as opposed to others”.
As well, the Liberal member for Halifax West dismissed a similar bill by simply saying:
I do not see that this bill is going to make it more likely that we will have more volunteers in our society.
Plainly as we move forward there will be certain questions that must be addressed when undertaking a thorough examination of the issues surrounding such a proposal, but what cannot and will not be questioned is our unresolved gratitude and admiration for those brave men and women who give of themselves so selflessly, heroes like Gary Bryant.