Mr. Speaker, it is certainly a pleasure to rise tonight and debate Bill C-31, the economic action plan 2014, act no. 1.
I will not go into a huge amount of detail on all the various parts of the budget. There is a lot in the budget that is good for Canadians. I will zero in on a couple of points. I want to explain those points so Canadians thoroughly understand them. Anyone listening to the debate tonight would have a very difficult job separating fact from fiction on the opposition side. Those members make outlandish and wild accusations with absolutely no proof or credibility to back it up.
Year after year, budget after budget, our government has created the fiscal and policy conditions that help Canadian businesses prosper. Canadian citizens benefit from a high standard of living. That is a sentiment shared by many. Globally recognized authorities, from the Organisation of Economic Cooperation and Development to the International Monetary Fund, have ranked Canada as one of the best countries in the world in which to do business. In fact, they expect Canada to be among the fastest growing and strongest economies in the G7 over this year and next.
I bring that up for a very simple reason. If anyone is listening to the rhetoric in this place tonight, that is fact. That is not fiction. That is not made up. That is reality. If we stick to reality, we could actually have a good, solid discussion about the budget, but if the opposition members only want to engage in fiction, then we cannot have a proper debate over the budget. The reason is simple: facts speak for themselves. Over one million more Canadians are working today than during the worst part of the recession. That is the best job creation record of any G7 country during this period.
Of course, there is ongoing uncertainty in the global economic environment. That is why we must continue to encourage job creation and economic growth, the twin pillars of our economic action plan since its inception in 2009. It is also the reason why we must keep our sights firmly set on the goal of balancing the federal budget by 2015.
In economic action plan 2014, our government renewed its commitment to returning to balanced budgets, fostering jobs and economic growth, and supporting families and communities across Canada. Economic action plan 2014 act, no. 1 contains important measures that build on these three key priorities.
Today, I would like to highlight two measures in particular: the search and rescue volunteers tax credit and important amendments to the Importation of Intoxicating Liquors Act.
Since 2006, our government has put in place a number of tax relief measures to support hard-working Canadians and their families: the first-time home buyers' tax credit, registered disability savings plan, the family caregiver tax credit, pension income splitting and many more.
In Economic action plan 2014, we announced a new tax credit for ground, air and marine search and rescue volunteers. We are proud to publicly recognize the important role these brave men and women play and the difference they make in their communities. The non-refundable search and rescue volunteers tax credit is similar to the volunteer firefighters tax credit, which our government proudly introduced in 2011. Eligible search and rescue volunteers could claim it for 2014 and subsequent tax years.
Search and rescue volunteers are an integral part of Canada's emergency response network, supporting the Canadian Coast Guard, police, and other such agencies. Often working in dangerous conditions, they put their own welfare at risk time and again to ensure the safety and security of their fellow citizens.
To qualify for the new tax credit, an individual must perform at least 200 hours of volunteer search and rescue services in a tax year, for one or more eligible search and rescue organizations. Eligible search and rescue organizations include those that are members of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association, the Canadian Coast Guard Auxiliary, and search and rescue organizations whose status as such is recognized by a provincial, municipal or public authority.
Search and rescue volunteers who perform at least 200 hours of eligible service during a year can begin to claim the new non-refundable credit on their personal income tax and benefit returns starting next year, on their 2014 tax return. Eligible service includes responding to and being on call for search and rescue and related emergency calls, attending meetings, and participating in required training related to search and rescue services, all of these activities taking place on a volunteer basis, of course. The credit will be calculated by multiplying the lowest personal income tax rate for the year by $3,000. For 2014, the credit will be 15% of $3,000, or $450.
It should be noted that the hours volunteered for eligible search and rescue along with firefighter services can be combined. However, only one credit for the year can be claimed, either the volunteer firefighters tax credit or the search and rescue volunteers tax credit. Volunteers with at least 200 hours of combined eligible search and rescue and volunteer firefighting services in a year will be able to choose between the two tax credits. Individuals who receive honoraria for their duties as emergency service volunteers will also be able to choose between the new search and rescue volunteers tax credit and the existing tax exemption of up to $1,000 for honoraria.
Our government is proud to add the search and rescue tax credit to the long list of tax relief measures we have already introduced for Canadians.
With my remaining time, I want to discuss our government's plan to modernize legislation left over from the prohibition days. The Importation of Intoxicating Liquors Act is a federal statute governing the interprovincial transportation and international importation of intoxicating liquors. It was enacted in 1928 at the request of the provinces after the repeal of their liquor prohibition laws. This legislation controls and restricts the movement of liquor from one province to another, as well as its importation into Canada.
Currently, the Importation of Intoxicating Liquors Act prohibits Canadians from taking beer or spirits across provincial boundaries. In Bill C-311, which was sponsored by my colleague from Okanagan-Coquihalla and received royal assent in June 2012, we updated some of the archaic provisions of the act by removing the federal barrier on transporting wine from one province to another for personal use. Bill C-31, the legislation we are debating two years later, contains the next logical step in the process of modernization.
The amendment we have proposed removes the federal barrier that prohibits individuals from moving spirits and beer from one province to another when it is for their personal use.
Our government is taking action within its jurisdiction to strengthen internal trade by removing barriers to the movement of goods within Canada. It is important to note that there is no change to the province's authority to set limits on personal importations of spirits and beer and that change to provincial liquor laws may also be required to allow the interprovincial movement.
I am proud of our government's record of achievement and our sound fiscal policies. We have invested in job creation and training, supported trade and innovation, and improved the quality of life for families and communities from coast to coast to coast. At the same time, we brought the overall tax burden to its lowest level of tax in 50 years. We have introduced measures that will keep us on track to a balanced budget in 2015-16.
I will conclude by simply saying that I am honoured to do my part to advance economic action plan 2014. I sincerely hope all members will join me in giving Bill C-31 their full support.