Mr. Speaker, I am pleased to be able to speak in support of this bill today.
As the hon. member for Perth-Wellington-Waterloo so ably said, there is a technical reason for this bill, which is to enable an appeal procedure to be put into place so that the proper amount of taxation deductions will be calculated and applied in the course of allowing citizens to make donations to institutions in Canada. That in itself is an extremely important public policy consideration.
In some respects the bill seems very narrow in scope because it is reinstituting an appeal procedure which existed some time ago under previous legislation. In that sense it is rectifying a situation which needed to be dealt with.
Some of the objections which were raised by members of the third party when we were debating this bill the other day attacked not only the thrust of the bill and the whole purpose of what we are trying to do here, but also the need for an appeal procedure. If members of the third party are sincere about having genuine intellectual problems with this whole idea, they certainly should support the thrust of the bill, which is to ensure that there will not be an arbitrary decision by just one authority as to how these matters will be dealt with, but rather they will be subject to an appeal. They will go to the tax appeal court and from there they can go to the federal court. We will be able to ensure that these matters will be handled by strict, appropriate, legal methods.
This bill deals with an extremely important aspect of public policy concern in Canada, that is, that we should have proper procedures in place to ensure the good administration of all aspects of our justice system. In that sense the bill fits within the whole purpose of what the government is trying to do, which is to ensure that the people in Canada have a judicial system which is fair and open and which ensures proper judicial procedures for all. We should look at that aspect of the bill when we are considering it.
I sat in the House the other day and heard the attacks on the bill by members of the third party, who used, as one so often does in the course of debate, rather outrageous examples. One member stood up and said they had seen a painting that was scurrilous or unattractive. Imagine that. Someone had donated it and received a tax deduction for it. We could all probably go to an art gallery and find some paintings which are unacceptable to us.
In the course of my travels I have been to the Louvre. I was told that some of the finest paintings in the Louvre were, at the time they were painted, offensive, despicable and unacceptable. The whole thrust of the impressionist school when it first came out was quite unacceptable to the public. The paintings which today fetch $50 million were totally and utterly unacceptable to certain people at that time who said: "This is a class of art with which we do not wish to be associated. It does not conform to our traditions. It does not conform to exactly the way we think. Nothing except the way we think is acceptable in this world. We will not accept artistic values or views that are different from what we represent".
That is not the view of the government. It is not the view of average Canadians. Average Canadians know that art, literature and culture must represent a vast gamut of society. There must be tolerance. There must be a willingness to accept that we need an expression of culture in our country that is broad, embracing, and global in nature if we are going to take our children into the next century with a sense of what the world is about.
This bill fits into that. It enables small communities to take artifacts, libraries, and things of real value to those communities and give them to local museums and allow them to stay in place so that people can be a part of their own culture. There is nothing lamentable about that. There is nothing to criticize in that. It seems to me to be an extraordinarily valuable contribution we are making.
When we turn to what the third party was complaining about in the House the other day, the fact that this bill enables wealthy people to make contributions to Canada, I think we have to take this into proportion. We have to look around our country and look at some of the contributions that have been made.
In my own riding of Rosedale there is a museum called the George R. Gardiner Museum, of which I was privileged to be a trustee some years ago when I was teaching at the University of Toronto. Mr. Gardiner donated a collection of extremely valuable porcelain to the City of Toronto. That collection is contained in a part of the museum that the University of Toronto helped to build. That is, to use that much overtaxed phrase, a world class collection. It receives world class attention. It receives visitors from around the world. It contributes to the economy of Toronto. People stay in the hotels nearby. They use taxis to get to it. They eat in the restaurants around it.
It is calculated that during the course of the Barnes collection exhibition in Toronto the spin-off effect for the economy of Toronto was some tens of millions of dollars. We cannot forget that not only are we enriching our cultural heritage when we allow, enable, and encourage, as this government does, this type of activity, we also enable our economy to be strong. We enable a real contribution to be made to our economy in the form of tourism or in the form of people coming here.
I myself have had the privilege of going to Calgary. Many members of the third party must have visited the Glenbow Museum. The Glenbow Museum would not exist if it were not for measures like this. Where would we be if we did not have that wonderful repository of our First Nations' art and artifacts that are found in that fabulous institution that is the Glenbow Museum, which is a pride for all Canadians, not just Calgarians.
It is measures such as this that make the existence of the Glenbow Museum possible. The Glenbow Museum, the George R. Gardiner Museum, the Royal Ontario Museum, and over 300 small and local institutions in this country all have requested this measure to enable them to survive and continue to do the job they are doing so well for Canadians. That is why I support it.
If I go to Montreal, I have the opportunity to see the Montreal Museum of Fine Arts. I can visit the architecture museum created through a gift from Mrs. Lambert, an extraordinary museum which has made Montreal famous. People come to Montreal from all over the world to visit these museums which enjoy a worldwide reputation, not merely a local one.
All of these contribute not only to Montreal and Quebec culture but to Canadian culture as well and I dare say contribute to the economy of Montreal and of Canada also.
If we acknowledge that donors, museums, art galleries and professional associations are all lobbying for the right to challenge the decisions of the review board, we must as a government acknowledge that they are justified in making such demands and put into place in the legislation a reliable and valid system for handling this situation.
I would like to conclude along the lines of my colleague from Perth-Wellington-Waterloo, who pointed out that we should keep this in proportion. This is 50 cents on the dollar these people are getting. This is not some huge tax give-away. It is 50 cents on the dollar.
At some point a government, if it is to be faithful to its mandate, must provide cultural objects for its citizens. Do the members of the third party suggest that we should go out, collect the taxes, and then go and buy objects with that tax money? That is a much more expensive way of doing it. This way we get the benefit of the generosity of Canadians who have collected wonderful things during their lives. At the same time, we enrich our communities and we do it in the most tax efficient way possible.
That is why I support what this bill is about and why I support what the government is doing when it tries to ensure that we have a better country that is enriched by the activities of our citizens and we enable them to put their life's work and their life's collections to the benefit of our society and that of our children.