House of Commons photo

Crucial Fact

  • Her favourite word was human.

Last in Parliament October 2015, as Conservative MP for Kildonan—St. Paul (Manitoba)

Won her last election, in 2011, with 58% of the vote.

Statements in the House

Canadian Museum of History Act May 28th, 2013

Mr. Speaker, all across this country, many students and many families are not able to see artifacts because they are hidden away in places that a lot of people do not get to.

It is wonderful going into the 150th anniversary of Canada that we have this Canadian museum of history.

Could my colleague please expand a bit on the importance of the artifacts and the displays that would be going in and out of the Canadian museum of history?

Canadian Museum of History Act May 28th, 2013

Mr. Speaker, I listened to my colleague's speech and it was very enriching. As my colleague described this museum, it would enrich and not only that, educate Canadians about our history. As a former teacher for 23 years, I taught math and science for the most part, but all of my students really did not know what they needed to know about Canadian history.

Could my hon. colleague please expand on that?

Technical Tax Amendments Act, 2012 May 28th, 2013

Mr. Speaker, to be perfectly honest, I will not begin to say that I have read the 1,000 pages thoroughly, but I can say that I have gone through it and studied the parts that are very relevant to me.

I know I have been kept abreast of the consultations that have been going on. I have also been kept abreast of the issues that have popped up when companies and individuals have not paid their fair share of Canadian taxes.

I also know how important this bill is. Simply because we are coming out of a recession is one very important aspect. Every single honest Canadian is paying taxes, as we all are in this Parliament. Everybody, whether they are very wealthy or very poor, must be honest Canadians as well, or honest people who pay Canadian taxes.

Having said this, it has been a long consultation, a long process. It has been 200 days in this Parliament. I think as parliamentarians we can sit back and say it is a big thick book and we cannot get into it until sometime next year, but Canada is waiting. Canadians are waiting for the results. Canadian taxpayers are waiting to ensure everybody is paying their fair share of taxes. We need to do that.

Technical Tax Amendments Act, 2012 May 28th, 2013

Mr. Speaker, as the Certified General Accountants Association of Canada said, as they welcomed the passage of Bill C-48:

As the last technical income tax bill was passed by Parliament in 2001, a significant backlog has accumulated that must be addressed. The Government has consulted on the majority of these measures in recent years and now is the time for action.

The fact of the matter is that our government has consulted widely. It did start in 2001 before we were in government, but the ball was picked up because it had to be picked up. These tax loopholes had to be addressed.

As the member says, the bill is 1,000 pages long and it has now taken 200 days in this Parliament to pass it. When members opposite are talking about the speedy passage of this bill, one way that would be helpful is for all members opposite to support this bill and get it passed.

Technical Tax Amendments Act, 2012 May 28th, 2013

Mr. Speaker, as the member knows, this started in 2001 when the tax fairness plan and loopholes were first looked at. As I said in my speech earlier, the fact of the matter is it has taken years to work with this. We were not actually in government in 2001. There was another government here. It takes a long time for governments to close all these loopholes that have been long-standing.

When we do a piece of legislation like this we want to do broad consultation. Broad consultation was done on this and there were things found that had to be addressed that no one had ever thought of. Therefore, with the finance committee and others culminating with this examination, this big bill has arrived now in Parliament, and it is very important that we get it passed very quickly.

Technical Tax Amendments Act, 2012 May 28th, 2013

Mr. Speaker, the member opposite is obviously very concerned about his riding. Therefore, I would hope that he would give new hope to those young people who are looking for jobs and tell them that now, in spite of the economic climate globally, our country is the most sought after country in terms of economic climate in the world. There are 900,000 net new jobs that have been created.

I think it is a really good idea not to say to our youth that our country is no good and nothing is going right in our country when actually it is the envy of the world. Those 900,000 new jobs are very important for these young people and they can get out and get them.

Technical Tax Amendments Act, 2012 May 28th, 2013

Mr. Speaker, I rise today to contribute to this very important discussion on Bill C-48, the technical tax amendments act, and on our government's low-tax plan for jobs, growth and long-term prosperity.

Our government, through Canada's economic action plan, is creating the winning conditions for all businesses, and the people they employ, to compete in the global economy and to continue to create jobs. We are always looking to improve on this record while, at the same time, controlling spending by federal bureaucrats and maintaining the government's commitment not to raise taxes or cut transfers to Canadians and other levels of government.

Canadians understand the importance of living within their means, and taxpayers expect the government to do the same. That is why our Conservative government is committed to managing public finances in a sustainable and responsible manner, a commitment that underpins our plan to return to budgetary balance by 2015. It is this responsible financial management that put Canada in a position of strength when it came time to combat the global recession.

From 2006 to 2008, our government paid down over $37 billion in debt, thus enabling our government to implement the stimulus phase of Canada's economic action plan without leaving our country, like many other countries, in a vulnerable fiscal position. As a result, Canada weathered the global economic and financial crisis well, particularly when compared to all other G7 countries. In the words of the noted economist Don Drummond, there is not a single developed country in the world that would not kill to have our position.

To this day, the global economic environment remains fragile. The euro area is still in recession, and uncertainty regarding U.S. fiscal policy continues to weigh on growth prospects.

While Canada's economy is expected to continue growing at a modest pace, we are not immune to external developments. In these uncertain times, we all know that the absolutely most important thing any government could do is bolster confidence and growth and maintain a strong fiscal position.

This brings me to the subject of my address today, Bill C-48, the technical tax amendments act. This is a broad and complex topic, so I will keep my remarks focused on three basic points.

I will begin by describing the highlights of Bill C-48. I will explain how it bolsters tax fairness for Canadian taxpayers. Finally, I will discuss how it maintains the competitive nature of the Canadian legal jurisdiction.

We have legislation before us today that takes further action to strengthen Canada's tax system. We must ensure its swift passage. I urge all my colleagues on the other side of the House to get on board and help us ensure tax fairness for all Canadians, just as members of the finance committee did earlier this year.

As Mr. Lorne Shillinger of KPMG said, “Whatever the process is of getting this bill enacted, stick to it, full speed ahead”.

I could not agree more. Let us pass this legislation so that all Canadians benefit.

As an overview, let me note that this bill will amend the Income Tax Act, the Excise Tax Act and related legislation to close tax loopholes and create a stronger and fairer tax system for all Canadians. The bill contains proposals that have been public for many years and was the subject of numerous, wide public consultations. Therefore, the bill is not new to the House. I want to note that the proposals in the bill represent the feedback from those numerous public consultations. Even better, they all aim to ensure that everyone pays their fair share of tax and is treated equitably under our tax laws.

As the legislation is quite technical in nature, I will be brief in my summary of its highlights.

In part 1 of Bill C-48, our government proposes enhancements to the Income Tax Act to better target and simplify those rules relating to non-resident trusts, taking into account comments received during those public consultations I was speaking of.

Parts 2 and 3 relate to the taxation of Canadian multinational corporations in respect of their foreign affiliates. Once again, our government consulted extensively with the public and stakeholders on these proposals with the objective being the creation of a fair and more equitable international tax system.

Part 4 of Bill C-48 would ensure that the tax rules work well under both common and civil law.

Part 5 of the bill would close tax loopholes and create greater fairness for taxpayers. Indeed, this portion of the bill would implement a number of integrity tax measures from 2010, on which we have consulted widely, to address any issues that may exist.

These particular measures would, first of all, close tax loopholes relating to a specified leasing property. We have heard that before in this House. Second, they would ensure that conversion of specified investment flow-through trusts and partnerships into corporations would be subject to rules similar to those for transactions between corporations. Third, they would prevent schemes designed to artificially increase foreign tax credits in order to reduce tax. Finally, they would implement a regime for information reporting of tax avoidance transactions. These are very important. Taken together, these measures would help crack down on tax avoidance and ensure that everyone pays their fair share of tax.

Part 5 also includes a number of technical changes that are designed to ensure that the income tax system functions in accordance with its underlying policy intent. Many of these changes would address issues identified by taxpayers themselves in the course of working through the application of the income tax rules to their own situations.

I cannot stress enough how important it is that this legislation be passed. Implementing these technical changes responds to both the 2009 Auditor General's report and the 12th report of the Standing Committee on Public Accounts.

The Auditor General's report highlighted the importance of implementing technical amendments to give certainty to taxpayers and to the Canada Revenue Agency. The report recommended that technical measures be released on a regular basis. Indeed, Ms. Vicky Plant, Principal in the Office of the Auditor General of Canada, said this to the finance committee: “Mr. Chair, when the Department of Finance determines that some changes have to be made to the Income Tax Act, it is important that legislative changes be tabled in the House of Commons promptly”.

With this legislation, our government had done so. The report of the Standing Committee on Public Accounts I just mentioned that once technical bills have been tabled, it is up to Parliament to ensure that they are passed.

It is not only the standing committee that feels that it is important for Parliament to pass this legislation. I will read a few quotes from tax experts who appeared at the finance committee earlier this year and pleaded for the swift passage of Bill C-48.

Kim Moody, of Moodys LLP Tax Advisors, said: “[O]ur firm supports the passage of Bill C-48.... [I]t is important to get it passed”.

Greg Boehmer, of Ernst and Young, said: “[W]e greet Bill C-48 with a sense of relief and hope to see its speedy passage”.

Andrew Kingissepp, of Osler, Hoskin and Harcourt LLP, said: “I would encourage all parties to enact this proposed legislation into law at the earlier opportunity”.

I again implore my colleagues across the way to ensure that Bill C-48 passes swiftly. It is critical to the integrity of the tax system that we do just that as parliamentarians in this House.

Not only does Bill C-48 respond to the above-mentioned reports, but it achieves other goals as well. Part 5 implements an income tax amendment relating to the enactment of the fairness for the self-employed act. It provides a tax credit in respect of employment insurance premiums paid by self-employed individuals. Part 6 of Bill C-48 implements technical amendments to the GST-HST, including relieving the GST-HST on the administrative service of collecting and distributing the levy on blank media imposed under the Copyright Act. This is very important.

Part 7 amends the Federal-Provincial Fiscal Arrangements Act and the First Nations Goods and Services Tax Act to provide for technical changes concerning tax administration agreements. Finally, part 8 coordinates amendments that ensure that the tax amendments in Bill C-48 interact properly with all other legislation. As all of the measures in the legislation have been examined in greater detail by the finance committee, I wish to emphasize that the underlying goal of this legislation is to simplify the tax system, make it easier to comply and administer, and create more fairness for all Canadian taxpayers.

Ensuring that everyone pays their fair share helps to keep taxes low for everyone and it improves incentives to work, save and invest. It attracts companies to our country. It attracts business in Canada. This is very important. Allow me to quote Mr. Larry F. Chapman, executive director and chief executive officer of the Canadian Tax Foundation, who stated to the Standing Committee on Finance earlier this year:

Bill C-48, the Technical Tax Amendments Act, 2012, the so-called tech bill, is a massive piece of legislation....but it represents 10 years of repairs and maintenance in updating the Income Tax Act and the Excise Tax Act.

When members opposite stood in the House and showed the massive tax act bill, this is what this gentleman was referring to. It is a massive piece of legislation and represents 10 years of repairs and maintenance in updating the Income Tax Act and the Excise Tax Act.

He further stated:

Its passage is important to all Canadians... I want to emphasize it again. Its passage is very important to all Canadians.

They are awaiting its passage in Parliament, waiting for parliamentarians to do the right thing.

All of us as taxpayers are obligated to provide a portion of our hard-earned incomes to fund health care, social programs and other vital services to Canadians. We do so willingly and honestly, asking only in return that governments both manage our tax dollars wisely and ask no more from us than our fair share. Canadians can count on our government to do both.

I hope all members in the House who were elected would commit to that basic fundamental principle of paying their fair share of taxes. It is troublesome when we hear of members who have not done that. Broadening and protecting the tax base supports the government's efforts to return to balanced budgets, responds to provincial governments' concerns about protecting provincial revenues on a shared tax basis and helps give Canadians confidence that our tax system is fair.

As part of the government's continuing commitment to keep taxes low for Canadian families and to ensure the integrity of the tax system, I am happy to report that economic action plan 2013 proposes a number of measures to close tax loopholes, address aggressive tax planning, clarify tax rules and reduce international tax evasion and aggressive tax avoidance. Members on all sides of the House have mentioned this. The government is committed to closing tax loopholes that allow a select few businesses and individuals to avoid paying their fair share. Ensuring that everyone pays their fair share also helps to keep taxes low for Canadian families and businesses, thereby improving incentives to work, save and invest in Canada.

Since 2006, including measures proposed in economic action plan 2013, the government has introduced over 75 measures to improve the integrity of the tax system. The government is taking steps in economic action plan 2013 to improve the integrity of the tax system in several ways, such as further extending the application of Canada's thin capitalization rules to Canadian resident trusts and non-resident entities; ensuring that the lost pools of trust cannot be inappropriately traded among arm's-length persons; enhancing corporate anti-loss trading rules to address planning that avoids these rules; ensuring that derivative transactions cannot be used to convert fully taxable ordinary income into capital gains taxed at a lower rate; eliminating unintended tax benefits relating to leveraged, insured annuities; and eliminating unintended tax benefits relating to leveraged life insurance arrangements, commonly known as the 10/8 arrangements.

These are but a few of the improvements that are being proposed here today. In addition, economic action plan 2013 will provide the Canada Revenue Agency with new tools to enforce the tax rules to reduce international tax evasion and aggressive tax avoidance such as extending the normal reassessment period by three years for taxpayers who have failed to report income from a specified foreign property on their annual income tax return and failed to properly file the foreign income verification statement known as form T1135. This does happen quite legitimately sometimes, but it has to be addressed. Other tools include revising of form T1135 to require reporting of more detailed information; streamlining the process for the CRA to obtain information containing unnamed persons from third parties such as banks; requiring certain financial intermediaries, including banks, to report to the CRA their clients' international electronic funds transfers of $10,000 or more; and announcing the CRA's new stop international tax evasion program that will pay rewards to individuals with knowledge of major international tax non-compliance.

While ensuring its integrity and fairness, our government continues to work hard to ensure that the tax system remains competitive so that we attract new business investment in the Canadian economy that creates jobs that Canadian families depend on. Lower taxes play a particularly important role in supporting economic growth by enabling businesses to invest more of their revenues back into their operations. These business investments in machinery, equipment, information technology and other physical capital will boost Canada's productivity and help Canadian businesses grow and create more jobs.

As we all know, our government's tax changes have greatly improved Canada's business environment and tax competitiveness. Canada now has the lowest overall tax rate on new business investment in the G7. Our government recognizes that low taxes increase the productive capacity of the Canada economy as well as Canadian living standards. It is this productivity growth that allows businesses to hire additional workers or offer higher wages to expand production and earn more profits.

Our government is committed to lower taxes for all Canadians. That is why, since coming to office in 2006, we have introduced broad-based tax relief such as lowering the GST rate from 7% to 5% and introducing the tax-free savings account. In total, we have introduced more than 150 tax relief measures. Canadians at all income levels are benefiting from tax relief introduced by our government, with low-income and middle-income Canadians receiving proportionately greater relief. Indeed, more than one million low-income Canadians have been removed from the tax rolls. Our strong record of tax relief is saving the typical Canadian family of four more than $3,200 a year.

The legislation before us today takes us even further toward this tax fairness objective. Once again, I encourage the NDP and Liberals to support this important legislation and to help create greater tax fairness for all Canadians.

Petitions May 21st, 2013

Mr. Speaker, the next two petitions are on the target the market model.

Petitioners are requesting that Parliament amend the Criminal Code to decriminalize the selling of sexual services and criminalize the purchasing of sexual services and provide support to those who desire to leave prostitution. This is a result of the Swedish and Nordic models to target the market. Those are the people who buy sex and victimize young victims.

Petitions May 21st, 2013

Mr. Speaker, I have three petitions to present.

The first one is from residents all across the country. The petitioners ask that the House condemn discrimination against females occurring through sex-selective pregnancy termination. They say that this is the worst form of discrimination against females and want Parliament to take action on it.

Aboriginal Affairs May 21st, 2013

Mr. Speaker, for more than a quarter century, aboriginal women living on reserve have been without access to the legal rights they deserve.

Could the Minister for Status of Women update the House on the actions this government has taken to address this inequality that has stood for far too long?