Mr. Speaker, I rise to comment on the ninth report of the Standing Committee on Environment and Sustainable Development regarding Bill C-323.
The report is the result of the decision taken last year by this House to refer the bill to committee for further study. Bill C-323 proposes federal tax credits for investments in eligible projects to conserve privately owned heritage properties. During this period, the committee also undertook a robust study of heritage preservation and protection in Canada.
The committee's report, entitled “Preserving Canada's Heritage: The Foundation for Tomorrow”, urges the Government of Canada to better protect and conserve this country's built heritage. Among its 17 recommendations, the report calls for the introduction of financial measures, enhanced federal leadership, and greater collaboration with indigenous peoples.
The Government of Canada welcomes both reports, and I fully support the concurrence motion now before us.
While the end goal of promoting heritage conservation is certainly worthy, the mechanism proposed in Bill C-323 suffers from several significant shortcomings. These shortcomings make it impossible for the standing committee, or for me, to support the proposed legislation.
The standing committee properly points out that Canada must do more to protect its built heritage. As the committee noted, financial incentives that encourage investment in the rehabilitation of historic properties and heritage places have much to offer. The committee, however, identifies many of the fundamental weaknesses in the mechanism proposed in Bill C-323. One such weakness is inherent in any tax changes undertaken outside of the regular budget process. As my hon. colleagues recognize, these types of changes often lead to problems of consistency and coherence in federal fiscal management.
Furthermore, as presented, it is challenging to determine the impact of this bill on federal revenue. Then there are the added costs of administering the tax credit and requisite certification process, along with amending the Income Tax Act.
Other shortcomings of the bill include its lack of an adequate accountability mechanism, and its exclusion of important conservation partners, such as not-for-profit entities, indigenous governments, and municipalities. To me, this lack of inclusivity is serious because it fails to acknowledge a fundamental truth about heritage conservation in our country: it is necessary for it to be a collaborative undertaking.
Bill C-323 was not designed in collaboration with other jurisdictions and partners, and does not properly take into account current conservation tools and approaches. The standing committee emphasizes that for conservation efforts to succeed, they must involve broad collaboration and engagement with other jurisdictions, indigenous groups, stakeholders, and partners.
Our heritage assets are certainly worthy of conservation, and we can and must do a better job of protecting them. To achieve this goal necessarily requires thoughtful, strategic collaboration. Financial measures can be an effective way to support heritage conservation, but only when carefully integrated into a broader framework.
Bill C-323 does not meet this test and does not merit the support of this House. I thank the members of the standing committee for their efforts and fully support the concurrence motion now before us.