International Trade  Mr. Speaker, it is an honour to rise here after midnight. As the member for Brampton West, I will let the hon. member know that Brampton has one of the largest Chrysler plants. We too support manufacturing. On this side of the House, we actually cut taxes for small businesses. The tariffs announced by the U.S. on Canadian steel and aluminum under the pretext of the section 232 national security provisions are totally unacceptable.

Rail Transportation  Mr. Speaker, let me tell the hon. member that we get it. On this side of the House, our government listened to Canadian farmers. Our government continues to support Canadian farmers through Bill C-49, which my hon. colleague voted against. We have taken action for our farmers and for all rail users.

Rail Transportation  Mr. Speaker, our government recognizes the rail transportation challenges faced this year by farmers and shippers of multiple commodities, including grain. That is why we took action to ensure that railways had a plan in place to recover their service levels and to get grain flowing to market.

Immigration, Refugees and Citizenship  Mr. Speaker, as I have stated, Canada has international commitments to respect the rights of asylum seekers and refugees. Those with a legitimate claim to need our protection have a right to make an asylum claim, and that is what makes the asylum system fundamentally different from all other areas of our immigration system.

Immigration, Refugees and Citizenship  Mr. Speaker, I am glad for the opportunity to respond in detail to the question from my hon. colleague. As the minister has stated, Canada has international commitments in respect of the rights of asylum seekers and refugees. If someone claims asylum in Canada because that person is fleeing persecution, war, or violence, we have a legal obligation to review that request according to international conventions and Canadian laws.

Canada Revenue Agency  Mr. Speaker, I acknowledge the important work by members from New Brunswick and B.C. in response to this natural disaster. Our government recognizes the difficulties faced by Canadians affected by flooding in New Brunswick and B.C., and we are committed to helping to reduce that burden.

Canada Revenue Agency  Mr. Speaker, ensuring Canadians receive the best possible services from the agency is a priority for us. The agency has more than 4,700 employees in Quebec and is an important economic engine in cities such as Jonquière and Shawinigan. It currently collects taxes from all provinces, territories, and many indigenous governments.

Canada Revenue Agency  Mr. Speaker, as I just mentioned, ensuring Canadians receive the best possible service from the agency is a priority for us. The agency has more than 4,700 employees in Quebec and is an extremely important economic engine in cities such as Jonquière and Shawinigan. It currently collects taxes from all other provinces and territories and many indigenous governments.

National Nursing Week  Mr. Speaker, as a registered nurse, it is my privilege to recognize National Nursing Week, a celebration of the tireless dedication of our nation's nurses. This weekend, I visited Brampton Civic Hospital. I saw the commitment, compassion, and care our nurses exhibit every single day.

Canada Revenue Agency  Mr. Speaker, Canadian artists are among the most talented in the world, and we will work with our partners in the arts to support them in their work. As my colleague opposite knows very well, I cannot comment on specific cases. The rules surrounding what is considered a hobby or a business are defined in the Income Tax Act, the test for which was defined by the Supreme Court in 2002.

Canada Revenue Agency  Mr. Speaker, cracking down on tax evasion, especially offshore, is a priority for our government. Budget 2018 would invest almost $100 million in the CRA, in addition to nearly $1 billion in the last two budgets, to allow it to go even further in this fight. The budget also includes legislative changes that would close tax loopholes used by multinationals.

Taxation  Madam Speaker, we are wholeheartedly committed to ensuring that eligible Canadians receive the benefits and credits to which they are entitled. The community volunteer income tax program is an important way for volunteers to help people in their communities access benefits, such as the Canada child benefit.

Taxation  Madam Speaker, improving services at the CRA is our top priority. That is why we are making it easier this year for Canadians who file their returns by paper, by sending the necessary forms directly to their homes. We are also launching “file my return”, an automated telephone service that allows eligible Canadians to file their taxes by answering a series of simple questions.

Canada Revenue Agency  Madam Speaker, I find it a little rich to hear the Conservatives talk about their record. It was their government that cut significant amounts from the Canada Revenue Agency, back in the Harper Conservative era. Our government is firmly committed to combatting tax evasion and tax avoidance.

Canada Revenue Agency  Madam Speaker, after a decade of the Harper Conservative government sending cheques to wealthy millionaires and billionaires and their miserable track record of the growth for the middle class, Canadians made a choice for change. I would remind my colleague that in 2015 Canadians made that choice.