Mr. Speaker, I want to address this bill, the second budget implementation act. I did not actually hear the member address any of the contents of the bill in her speech. I would like to perhaps highlight three sections of the bill.
This bill allows for the sharing of the Canada child tax benefit, the universal child care benefit, and the goods and services tax or harmonized sales tax credit for eligible shared-custody parents. That certainly seems like a good idea.
It allows registered retirement savings plan proceeds to be transferred to a registered disability savings plan on a tax-deferred basis, which is a very popular measure.
The third item I want to highlight is that it expands the availability of accelerated capital cost allowance, which is depreciation, for clean energy generation.
These items are on the first page of the bill.
Can the member address these three items and inform the House as to whether she and the Liberal Party support these three measures in Bill C-47?