Lybia  Mr. Speaker, I rise today to bring the attention of the House to the tragedy occurring in Libya. Recent reports have cast a light on the issue of desperate migrants from Africa being forced into the slave trade. In 2017, that is unacceptable. I join our Prime Minister and many leaders across the world in condemning these horrific atrocities.

Taxation  Mr. Speaker, our objective has always been clear, to ensure that Canadians have access to the credits they are eligible to. With the reinstatement of the disability advisory committee, the agency will have a formal advisory process to work on improving the accessibility of its services to Canadians with disabilities.

Taxation  Mr. Speaker, as a registered nurse, I know how important it is to vulnerable groups to have their voices heard. With the announcement of the disability advisory committee last week, we will make sure of how the agency administers its credits and benefits for people with disabilities.

Taxation  Mr. Speaker, our government is committing to ensuring that all Canadians who are eligible for credits and benefits have access to them. Following concerns raised by Canadians, the agency is evaluating applications to determine whether or not there has been an impact on the delivery of the DTC.

Taxation  Mr. Speaker, again, let me be absolutely clear that the law and the eligibility criteria for the disability tax credit have not changed. We will continue to improve the accessibility of this credit to Canadians and have already taken extremely important actions. We have simplified the application form.

Taxation  Mr. Speaker, as a registered nurse, I personally know the difficulties that face Canadians living with disabilities and their families. I want to assure all Canadians who benefit from the DTC that the eligibility criteria for this credit has not changed. We are always open to hearing the concerns of Canadians.

Taxation  Mr. Speaker, let me assure my colleague and all Canadians that we are committed to ensuring that Canadians receive the benefits to which they are entitled. We have put in place measures to make the disability tax credit more accessible than ever before. We have simplified the DTC forms.

Taxation  Mr. Speaker, as a registered nurse, I have personally seen the impact that diabetes can have on the lives of individuals and their families. I am happy to say that a member of Diabetes Canada is part of the disability advisory committee announced today. This committee will improve the agency's administration of benefits and credits for Canadians with disabilities.

Taxation  Mr. Speaker, perhaps the hon. member did not hear me. Again, our government recognizes the major role of small businesses in job creation, economic development, and in growing our middle class. I would like to emphasize once again that we have not changed the rules surrounding the small business deduction and the same provisions still apply.

Taxation  Mr. Speaker, I would like to begin by acknowledging that our government recognizes the major role of small businesses in job creation and economic development and in growing our middle class. Let me be clear, it is our government that is committed to reducing taxes on small businesses starting next year.

Office of the Taxpayers' Ombudsman  Mr. Speaker, I have the honour pursuant to Standing Order 32(2) to table the Office of the Taxpayers' Ombudsman annual report, in both official languages, entitled “Fairness: A Right, Not a Privilege”.

Taxation  Mr. Speaker, let me be absolutely clear. The eligibility criteria for the disability tax credit have not changed. Our government recognizes the impact that diabetes has on the health of Canadians, and that is why we are making investments in research, prevention, and early detection of diabetes so that fewer Canadians develop the condition and better treatments are available when it occurs.

Taxation  Mr. Speaker, our government is fully committed to combatting tax evasion and abusive tax avoidance. In our first two budgets, we invested historic sums to make sure that we had the right tools to crack down on tax evaders. Our plan is already producing results. We have had 627 cases transferred to criminal investigation, 268 search warrants executed, and 78 convictions.

Taxation  Mr. Speaker, our government recognizes the importance of the fight against international tax evasion and aggressive tax avoidance. This was highlighted in our election platform and in the minister's mandate letter. We are working toward a tax system that is fair for all Canadians.

Taxation  Mr. Speaker, once again, I want to assure this House that our government is absolutely committed to ensuring that all Canadians receive the credits and benefits they are entitled to. We are moving forward with a national disability act that would remove barriers and improve access for all Canadians who live with disabilities.