Bill C-13 (Historical)

Keeping Canada's Economy and Jobs Growing Act

An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures

Part 1 of this enactment implements income tax measures and related measures proposed in the 2011 budget. Most notably, it
(a) introduces the family caregiver tax credit for caregivers of infirm dependent relatives;
(b) introduces the children’s arts tax credit of up to $500 per child of eligible fees associated with children’s artistic, cultural, recreational and developmental activities;
(c) introduces a volunteer firefighters tax credit to allow eligible volunteer firefighters to claim a 15% non-refundable tax credit based on an amount of $3,000;
(d) eliminates the rule that limits the number of claimants for the child tax credit to one per domestic establishment;
(e) removes the $10,000 limit on eligible expenses that can be claimed under the medical expense tax credit in respect of a dependent relative;
(f) increases the advance payment threshold for the Canada child tax benefit to $20 per month and for the GST/HST credit to $50 per quarter;
(g) aligns the notification requirements related to marital status changes for an individual who receives the Canada child tax benefit with the notification requirements for the GST/HST credit;
(h) reduces the minimum course-duration requirements for the tuition, education and textbook tax credits, and for educational assistance payments from registered education savings plans, that apply to students enrolled at foreign universities;
(i) allows the tuition tax credit to be claimed for eligible occupational, trade and professional examination fees;
(j) allows the reallocation of assets in registered education savings plans for siblings without incurring tax penalties;
(k) extends to the end of 2013 the temporary accelerated capital cost allowance treatment for investment in machinery and equipment in the manufacturing and processing sector;
(l) expands eligibility for the accelerated capital cost allowance for clean energy generation and conservation equipment;
(m) extends eligibility for the mineral exploration tax credit by one year to flow-through share agreements entered into before March 31, 2012;
(n) expands the eligibility rules for qualifying environmental trusts;
(o) amends the deduction rates for intangible capital costs in the oil sands sector;
(p) aligns the tax treatment to investments made under the Agri-Québec program with that of investments under AgriInvest;
(q) introduces rules to strengthen the tax regime for charitable donations;
(r) introduces anti-avoidance rules for registered retirement savings plans and registered retirement income funds;
(s) introduces rules to limit tax deferral opportunities for individual pension plans;
(t) introduces rules to limit tax deferral opportunities for corporations with significant interests in partnerships;
(u) extends the tax on split income to capital gains realized by a minor child; and
(v) extends the dividend stop-loss rules to dividends deemed to be received on the redemption of shares held by certain corporations.
Part 1 also implements other selected income tax measures and related measures. Most of these measures were referred to in the 2011 budget as previously announced measures. Most notably, it
(a) accommodates an increase in the annual contribution limit to the Saskatchewan Pension Plan and aligns its tax treatment with that of other tax-assisted retirement vehicles;
(b) clarifies that the “financially dependent” test applies for the purposes of provisions that permit rollovers of the assets of a deceased taxpayer’s registered retirement savings plan or registered retirement income fund to an infirm child or grandchild’s registered disability savings plan;
(c) ensures that the alternative minimum tax does not apply in respect of securities that are subject to the election under section 180.01 of the Income Tax Act;
(d) clarifies the rules applicable to the scholarship exemption for post-secondary scholarships, fellowships and bursaries; and
(e) amends the pension-to-registered retirement savings plan transfer limits in situations where the accrued pension amount was reduced due to the insolvency of the employer and underfunding of the employer’s registered pension plan.
Part 2 amends the Softwood Lumber Products Export Charge Act, 2006 to implement the softwood lumber ruling rendered by the London Court of International Arbitration on January 21, 2011.
Part 3 amends the Customs Tariff in order to simplify it and reduce the customs processing burden for Canadians by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also simplify the structure of some provisions and remove obsolete provisions.
Part 4 amends the Customs Tariff to introduce new tariff items to facilitate the processing of low value non-commercial imports arriving by post or by courier.
Part 5 amends the Canada Education Savings Act to make the additional amount of a Canada Education Savings grant that is available under subsection 5(4) of that Act available to more than one of the beneficiary’s parents, if they share custody of the beneficiary, they are eligible individuals as defined in section 122.6 of the Income Tax Act and the beneficiary is a qualified dependant of each of them.
Part 6 amends the Children’s Special Allowances Act and a regulation made under that Act respecting payments relating to children under care.
Part 7 amends the Canada Student Financial Assistance Act to provide that the maximum aggregate amount of outstanding student loans is to be determined by regulation, to remove the power of the Minister of Human Resources and Skills Development to deny certificates of eligibility, and to change the limitation period for the Minister to take administrative measures. It also authorizes the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ student loans if they begin to work in under-served rural or remote communities.
Part 7 also amends the Canada Student Loans Act to authorize the Minister to forgive portions of family physicians’, nurses’ and nurse practitioners’ guaranteed student loans if they begin to work in under-served rural or remote communities.
Part 8 amends Part IV of the Employment Insurance Act to provide a temporary measure to refund a portion of employer premiums for small business. An employer whose premiums were $10,000 or less in 2010 will be refunded the increase in 2011 premiums over those paid in 2010, to a maximum of $1,000.
Part 9 provides for payments to be made to provinces, territories, municipalities, First Nations and other entities for municipal infrastructure improvements.
Part 10 amends the Canadian Securities Regulation Regime Transition Office Act so that funding for the Canadian Securities Regulation Regime Transition Office may be fixed through an appropriation Act.
Part 11 amends the Wage Earner Protection Program Act to extend in certain circumstances the period during which wages earned by individuals but not paid to them by their employers who are bankrupt or subject to receivership may be the subject of a payment under that Act.
Part 12 amends the Canadian Human Rights Act to repeal certain provisions that provide for mandatory retirement. It also amends the Canada Labour Code to repeal a provision that denies employees the right to severance pay for involuntary termination if they are entitled to a pension. Finally, it amends the Conflict of Interest Act.
Part 13 amends the Judges Act to permit the appointment of two additional judges to the Nunavut Court of Justice.
Part 14 provides for the retroactive coming into force of section 9 of the Nordion and Theratronics Divestiture Authorization Act in order to ensure the validity of pension regulations made under that section.
Part 15 amends the Canada Pension Plan to include amounts received by an employee under an employer-funded disability plan in contributory salary and wages.
Part 16 amends the Jobs and Economic Growth Act to replace the reference to the Treasury Board Secretariat with a reference to the Chief Human Resources Officer in subsections 10(4) and 38.1(1) of the Public Servants Disclosure Protection Act.
Part 17 amends the Department of Veterans Affairs Act to include a definition of dependant and to provide express regulation-making authority for the provision of certain benefits in non-institutional locations.
Part 18 amends the Canada Elections Act to phase out quarterly allowances to registered parties.
Part 19 amends the Special Retirement Arrangements Act to permit the reservation of pension contributions from any benefit that is or becomes payable to a person. It also deems certain provisions of An Act to amend certain Acts in relation to pensions and to enact the Special Retirement Arrangements Act and the Pension Benefits Division Act to have come into force on December 14 or 15, 1994, as the case may be.
Part 20 amends the Motor Vehicle Safety Act to allow residents of Canada to temporarily import a rental vehicle from the United States for up to 30 days, or for any other prescribed period, for non-commercial use. It also authorizes the Governor in Council to make regulations respecting imported rental vehicles, as well as their importation into and removal from Canada, and makes other changes to the Act.
Part 21 amends the Federal-Provincial Fiscal Arrangements Act to clarify the legislative framework pertaining to payments under tax agreements entered into with provinces under Part III.1 of that Act.
Part 22 amends the Department of Human Resources and Skills Development Act to change the residency requirements of certain commissioners.

Motions in Amendment

[Corneliu Chisu, Conservative, Pickering—Scarborough East, ON]

Madam Speaker, first I will take this opportunity to thank my constituents in Pickering—Scarborough East for the trust bestowed on me to represent them here in the House.

The particularity of this riding is that it encompasses two cities united by diversity and the 416 and 905 phone codes. One is the largest in Canada, Toronto, and the other, the city of Pickering, is much smaller.

Dividing and at the same time uniting the communities in my riding is the magnificent Rouge River, with its unique park containing unique biodiversity, such as the remnants of the Carolinian boreal forest. The Rouge Park will soon become the first urban national park in North America with 20% of the Canadian population in its immediate proximity.

My riding also has the Pickering nuclear power plant and several strongly research-oriented establishments such as the University of Toronto Scarborough Campus, Centennial College and companies such as Purdue Pharmaceuticals and others on the high technology end.

Certainly we need more in the future. In this context, I am delighted on behalf of my constituents to speak in support of Bill C-13. The bill provides the means to continue the recovery and the stability phase of our economy in these complicated world circumstances. It is very important for my constituents in Pickering—Scarborough East. Availability of jobs, economic stability and growth are important for the families in my riding.

Our responsible Conservative government continues to be focused on what matters to Canadians: creating jobs and promoting economic stability and growth. Canada is recognized to have the strongest job growth record in the G7, with nearly 600,000 net new jobs created since July 2009, and the International Monetary Fund projects that we will have among the strongest economic growth in the G7 over the next two years. However, we are not immune to global economic turbulence. That is why we need to stay the course and implement the next phase of Canada's economic action plan.

Bill C-13 supports Canada's economic recovery and outlines a vision for the future by proposing action on the following pillars of good governance and stability: promoting job creation and economic growth, supporting communities, helping families, investing in education and training and respecting taxpayers.

To promote job creation and economic growth, the bill would provide a temporary hiring credit for small business to encourage additional hiring, expand tax support for clean energy generation to encourage green investments, extend the mineral exploration tax credit for flow-through share investors by one year to support Canada's mining sector, simplify customs tariffs in order to facilitate trade and lower the administrative burden for businesses, extend the accelerated capital cost allowance treatment for investments in manufacturing and processing machinery and equipment for two years to support the manufacturing and processing sector and eliminate the mandatory retirement age for federally regulated employees in order to give older workers wishing to work the option of remaining in the workforce.

Being an engineer with extensive Canadian and international experience in both public and private service, I know well that the creation of a safe, secure and inviting environment for business is paramount for economic development.

To support communities, the bill would legislate permanent gas tax funding for municipalities, putting into law the permanent annual investment of $2 billion in gas tax funding for cities and towns to support infrastructure priorities.

This provision is of utmost importance for our infrastructure. It provides for payments to be made to provinces, territories, municipalities, first nations and other entities for municipal infrastructure improvements on a continuous basis, and it is predictable.

The bill would enhance the wage earner protection program to cover more workers affected by employer bankruptcy or receivership.

It would increase the ability of Canadians to give more confidently to legitimate charities by introducing a package of integrity measures designed to help combat fraud and other forms of abuse.

To help families, the bill introduces a new family caregiver tax credit to assist caregivers of all types of infirm dependent relatives. It would remove the limit on the amount of eligible expenses caregivers can claim under the medical expense tax credit in respect of financially dependent relatives. It introduces a new children's arts tax credit for programs associated with children's artistic, cultural, recreational and developmental activities.

It introduces a volunteer firefighters tax credit to allow eligible volunteer firefighters to claim 15% of non-refundable tax credits based on an amount of $3,000.

To invest in education and training, the bill would forgive loans for new doctors and nurses in underserved rural and remote areas. It would help apprentices in the skilled trades and workers in regulated professions by making operational, trade and professional examination fees eligible for the tuition tax credit. As a member of the regulated profession of engineering myself, I know the cost of annual fees and certification examinations.

I take this opportunity to cite some of the remarks from my professional bodies.

Engineers Canada states:

Making professional examination fees eligible for the Tuition Tax Credit...demonstrates a real commitment to fostering the highly-skilled and qualified talent the country needs to compete....

It further states:

It will help in the pursuit of a strong, diverse, and modern economy.

Polytechnics Canada says that it:

...welcomes the 2011 federal budget for its recognition of the role our members play in advancing innovation through applied research and commercialization activities.

It further states:

These budget measures demonstrate ways to use existing programs with modest new investment to encourage Canadian SMEs to generate smart, long-lasting jobs.

The bill would improve federal financial assistance for students. It would make it easier to allocate registered education savings plan assets among siblings without incurring tax penalties or forfeiting Canada education savings grants.

Finally, the bill respects taxpayers. It would phase out the direct subsidy of political parties. It would close numerous tax loopholes that allow a few businesses and individuals to avoid paying their fair share of tax. My constituents especially like this provision.

In conclusion, I encourage my colleagues from the opposition to support this bill. It is good for our country in our common quest to keep Canada as the best place in the world to live.

[Dany Morin, NDP, Chicoutimi—Le Fjord, QC]

Madam Speaker, this fall I met with other mayors in my riding, including the mayor of Sainte-Rose-du-Nord, who spoke to me about a problem in his municipality: the lack of federal investment in infrastructure for small municipalities. The needs of this municipality are great.

This mayor talked about the problem of his municipality's waste water which, at present, is dumped into the fjord—into the Saguenay marine park. The marine park is a federal organization that protects these waters. The mayor asked me to voice his concerns in Ottawa and to ask the federal government to invest in infrastructure for his municipality. I was disappointed to find that this bill does not provide for infrastructure investments. We know that the government's borrowing costs are at a historic low. This is an opportune time to invest in small municipalities that have major infrastructure needs.

Will the government finally invest in infrastructure for small municipalities?

[Corneliu Chisu, Conservative, Pickering—Scarborough East, ON]

Madam Speaker, it is an excellent question.

We would make the tax credit for the gas fund permanent so that municipalities can plan for their priorities. The provinces are also involved. Basically, the federal government would provide the funding but would not manage the projects. It is up to the municipalities to ask for the projects and to see what their priorities are.

I understand that the infrastructure problem is a great problem. However, this $2 billion has been allocated; before, it was nothing, so it is still great progress.

[Jonathan Tremblay, NDP, Montmorency—Charlevoix—Haute-Côte-Nord, QC]

Madam Speaker, I thank my colleague. To begin, I heard a comment earlier that I did not think was very fair. I am also new in the House and I was fortunate enough not to be caught up in corruption. I think that is something that works in our favour.

In the Haute-Côte-Nord region, in my riding, the unemployment rate is over 10%. Measures were cut, but there was nothing to make up for the cuts. What is being done for the silviculture, forestry and fishery industries? What is being done to take into account the realities in the regions? Not much.

If the government wants to give power to the regions, it will have to work with them, because right now, that is not one of its strengths. There is also talk of the oil pipeline right now. There were refinery closures in Quebec. It would be nice to keep jobs here. I have to wonder where the Conservative Party's interests are. I get the impression that they are in the pockets of their party supporters.

[Corneliu Chisu, Conservative, Pickering—Scarborough East, ON]

Madam Speaker, I thank my colleague for his question. I will answer in English.

This is a complicated issue and I cannot resolve it for the member today.

However, our government is providing more of the tools for resolving the issues of the country. As for the member's situation, I do not know many details, but I think our government is on its way to caring for all Canadians, not only those in Conservative ridings. We are here to govern and to govern in a responsible way.

[Alain Giguère, NDP, Marc-Aurèle-Fortin, QC]

Mr. Speaker, my first comment about Bill C-13 pertains to its omnibus nature.

Parts of this bill would have been worth examining separately and in more depth. The creation of a Canadian securities commission is one of them. The creation of such an institution deserved a higher level of debate, a more heartfelt, thorough and better documented debate. The government killed debate on this issue by introducing a resolution on the funding of this institution as part of an omnibus bill that contained so many elements and so many chapters that it was impossible to figure out. This issue was addressed in just one of over 150 chapters. That is unacceptable. This is important legislation that will play a key role in Canada's economic future and constitution, and the government excluded it from debate by quietly slipping it into an omnibus bill. This is clearly yet another democratic deficit.

We could say the same about the reform of financing for political parties. Was it truly the Standing Committee on Finance that should have considered this key element of the bill? There are committees that deal exclusively with the Canada Elections Act. The Standing Committee on Access to Information, Privacy and Ethics could have identified this as an essential element of the bill and discussed only this reform. However, such was not the case.

Once again, the Conservative government is misusing omnibus bills. We find ourselves with elements buried in a mountain of tax measures that are detailed and difficult to understand. Yet, that particular element would have been worth debating on its own, because it concerns the future of democracy in this country, the future of political party funding and the possibility of creating new political parties. There is no talk of that; it is all about money, not democracy. Is there anything more fundamental to democracy than a country's election legislation?

That is the whole problem with this government that does not want debate, that does not want to discuss key issues and that keeps on introducing omnibus bills to deny Canadians their right to discuss things that are essential to their everyday lives.

There is another difficult element in this bill. The Conservatives are once again making use of non-refundable tax credits. That is a problem for people who do not have enough income, who do not pay income tax because they are very poor or because they are retired. For a variety of reasons, these people will never be able to access these tax credits. That is a major tax inequity. These people are unable to access existing credits that could be refundable. But the government is not taking that step and it is indicating that these tax credits will be non-refundable.

Since the Conservatives came to power, we have noticed a growing gap between the rich and the poor in Canada. This is one of the things that is exacerbating this poverty. They are not considering the people who earn less than $15,000 a year, and there are many such people. These people are entitled to a great number of things as well.

We could also talk about the people with ailing children or spouses. Illness in the family has a major impact on the family income. We see tax credits for family caregivers that do not do enough to support those who take leave to care for their loved ones. It is not adequate income. It is not enough. The government has come up with a fine and noble measure with no income and no impact.

We do not see what this measure will achieve. You do things for media attention only. They look good, but they lack substance. They only look good on paper. The best example is the non-refundable tax credits. You are not giving enough. You are not proposing a structured and organized national policy to allow people to stay at home to take care of their ailing loved ones. You are only making a speech and throwing a bit of money around, saying how wonderful it is that you are helping family caregivers. That is not what it means to help people.

There is absolutely nothing to help people in one of the first clauses of Part 1, which deals with family caregivers. First of all, caregivers will receive a credit provided they earn income. Second, it is not enough and does not meet their needs. You say that you will give them something for looking after their family members, but it is not enough money to allow them to live with dignity and not in poverty. Clearly, you accept that some Canadians are poor. You accept the unacceptable. That is the major difference between the Conservative Party and the NDP. That shows that we will govern on behalf of Canadians and that you will govern on behalf of your big business friends.

[The Deputy Speaker, Denise Savoie]

Order. I would ask the hon. member to direct his comments to the Chair.

[Alain Giguère, NDP, Marc-Aurèle-Fortin, QC]

Madam Speaker, of course. Thank you for the reminder.

As for the 85,000 volunteer firefighters, the government announced that the budget envelope to support them was about $15 million. The conditions are that they must work more than 200 hours as volunteer firefighters and they cannot be on the municipality's payroll. This reduces the number of firefighters eligible for the credit by 35% to 65%. The $15 million shared by 50,000 volunteer firefighters amounts to $300 each.

Does anyone here actually think that volunteer firefighters work for $300? Their motivation is not that $300. Their motivation is supporting and serving the public. They want to help and be recognized. The fire chiefs said that it was a step in the right direction, but this is just classic Conservative speak. The Conservatives say that they are in favour of volunteer firefighters and will support them, they sing their praises, but then they give them $300. Wonderful. What big spenders. What a great recovery plan. The government did not look into whether these people have the equipment, training and support they need. It says, “hurray for volunteer firefighters”, and then expects them to fend for themselves. It expects the municipalities that do not have the means to operate a permanent firefighting service to just keep going. Municipal services that do not have the necessary equipment will not get any. Yet more empty rhetoric from the Conservatives. Behind this paper there is no coherent policy.

We could also talk about children's access to culture. A $500 tax credit is attractive, but, once again, it is not a refundable tax credit. The second important point is that the culture deficit is greatest among people who have the most financial problems. Unfortunately, as long as we do not address that deficit, those who need it most will not be able to access this tax credit. This is nothing new with the Conservative Party. It makes a big speech to say that it supports culture, but the people who need it still do not have access to it. This is the proof that the Conservative Party is all talk when it comes to Bill C-13.

We could talk about what this bill is missing. Canada is in an economic slump and that is not addressed. All of the economic stakeholders have mentioned that. We have $500 billion tied up and only 200,000 jobs have been created since the economic recession.

[Christine Moore, NDP, Abitibi—Témiscamingue, QC]

Madam Speaker, I thank my colleague for his speech. It is often somewhat hard for people to really understand what refundable and non-refundable tax credits are, because they do not necessarily complete their own tax returns. As a result, they do not really understand the difference. I wonder if my colleague could explain the difference, perhaps with an example. Say, for example, I earn $25,000 a year and I want to enrol my daughter in a dance class in January that costs $250 and I do not have the money to pay for it now. Is there anything in the budget that would allow me to enrol my daughter in the dance class now?

[Alain Giguère, NDP, Marc-Aurèle-Fortin, QC]

Madam Speaker, that is an excellent question. This gives me a chance to explain the difference between a refundable and a non-refundable tax credit. People who file their tax returns often owe the government money. They have to pay taxes to the government and the tax credit reduces the amount they have to pay.

Instead of paying $2,000 in taxes, you would pay $1,500 and you would get back $500 for the $500 you spent on your daughter's dance class. There it is.

Let us suppose that the tax credit is refundable. You enrol your daughter in the dance class right away and, even if you do not pay any taxes, you receive a cheque for $500 for the expense. That is the main advantage of a refundable tax credit: you are reimbursed for the expense right away.

However, at present, you would have to wait until you file your tax return to receive the refund, and you can only hope that you have to pay enough taxes to get the refund.

[David Sweet, Conservative, Ancaster—Dundas—Flamborough—Westdale, ON]

Madam Speaker, I am at a loss in trying to follow the philosophy of the NDP. Yesterday in question period I heard one of the members on the front bench of the NDP ask about what they called a deficit that was too big. We actually agree with that, which is why we are taking measures to make sure we bring our books into balance. Today, in speaking about the budget a member said at every line item that it was not enough.

On the weekend, I spoke with firefighters who are very happy to get a tax credit which they have never had before. Parents have talked to me about a tax credit for the arts which they have never had before. Yet, the NDP members say it is not enough. However, when it comes to the needs of their own political party, those members say they want to keep the nest egg that they already have which is costing taxpayers $30 million. They do not want to reduce that.

I am trying to figure out the philosophy of the NDP. Are those members just out for themselves, or do they want Canadians to benefit from a thriving economy?

[Alain Giguère, NDP, Marc-Aurèle-Fortin, QC]

Madam Speaker, that is a good question and I have a very simple answer. The NDP cares about the finances of Canadians, not the finances of people who do not pay any taxes despite the fact that they have $500 billion in liquid assets in their bank accounts. That is an important factor. We are talking about the economy. We want a major action plan to revitalize employment. There are 1.7 million unemployed and underemployed workers. These are people who could pay taxes and help us.

Some 350,000 jobs have been lost in the industrial sector and the government acts as if it is no big deal. I am sorry, but we are going to fight for the people. We do not want any more charades. We want more than just a speech about supporting volunteer firefighters because, when we really look at what this tax credit gives them, it is actually nothing.

You are merely giving a speech. There must be an action plan, funding, structure and a goal to back up that speech. There is nothing but an election speech that sings your own praises and says that the government supports volunteer firefighters. The government must not only say these things, it must do them. That is the difference.

[Eve Adams, Conservative, Parliamentary Secretary to the Minister of Veterans Affairs]

Madam Speaker, I am pleased to rise in the House today to discuss Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures, better known as the keeping Canada's economy and jobs growing act.

Canada has come out of the global economic downturn with the strongest growth record in the G7. Our government has created nearly 600,000 net new jobs since July 2009.

Our government is standing up for Canadians and fulfilling the strong mandate they gave us to focus on the economy and to create jobs. That is certainly what I heard at the door. Everyone wanted us to focus on the economy and create jobs for our communities and our neighbours.

One such job creation measure present in the next phase of Canada's economic action plan is the hiring credit for small businesses. This one-time credit of up to $1,000 is aimed at encouraging hiring by Canadian small and medium-sized businesses. It is a wonderful measure to help stimulate the Canadian economy and it is mutually beneficial to both our strong small business sector as well as hard-working Canadians who are seeking a job.

Do not just take my word for it, let us hear from Dan Kelly, senior vice-president of the Canadian Federation of Independent Business. This is what he had to say about the small business tax credit. “Since the 2011 budget announcement, many members have called about the credit and reported it will make it easier for them to hire”. I think that is what everybody across the country wants. He went on to stress that this was a particularly important initiative as the government had declared 2011 as the year of the entrepreneur.

It is not just the CFIB that is pleased with our hiring credit. It is also the Toronto Board of Trade, which had this to say:

[We] welcomed new initiatives to spur small-business productivity and hiring, such as the Hiring Credit for Small Business.

SMEs are the engines of job growth...Spurring productivity and employment growth among SMEs, as this Budget does, should help Canada's economic recovery.

The hiring credit for small business is getting high praise from such respected institutions as the Canadian Federation of Independent Business and from the Toronto Board of Trade. It is no surprise to me since I have been getting excellent feedback from small businesses in my community of Mississauga—Brampton South.

I am honoured to be speaking today on the great initiatives for small business and job creation that will be implemented as part of the keeping Canada's economy and jobs growing act.

I also want to highlight that the next phase of Canada's economic action plan has a strong focus on helping Canadian families as well.

As a mom to a wonderful six-year-old boy named Jeffrey, there is nothing that is more important to me than my family. I am proud to be a part of a government that stands up for hard-working Canadian families, like those that are the bedrock of my community in Mississauga—Brampton South.

Any mom who has ever signed up their child for music, sport or dance lessons knows how quickly those fees add up. That is why our government already has provided for the very popular fitness tax credit for children that has helped with the cost of sports and has helped to keep our kids fit. I am proud to stand and vote in favour of a budget that will provide tax relief for moms and dads who would like to sign their children up for music or art lessons.

One way our government is standing for families is through the new children's arts tax credit for programs associated with children's artistic, cultural, recreational and development activities, as I have just mentioned. This would allow Canadian families to claim a 15% non-refundable tax credit on up to $500 in fees for eligible programs. The tax credit would not only help both our children, who would benefit from some of the best programming available, but it would also help encourage Canadians from a very young age to make the best use of the world-class artistic community available to all Canadians.

Another measure introduced as part of budget 2011, aimed at helping Canadian families, is the new family caregiver tax credit. This 15% non-refundable tax credit, on an amount of $2,000 for caregivers of all types of infirm, dependent relatives, including for the first time spouses, common-law partners and minor children, would help Canadian families receive all of the support they may require. This initiative has been welcomed as a huge step by important groups like the Canadian Caregiver Coalition that has the following comments:

—the Canadian Caregiver Coalition...applauds the Federal Budget. The measures announced in the budget are an important acknowledgement of the vital role of family caregivers. The announcement of a Family Caregiver Tax Credit demonstrates the federal government's commitment to families and the caregiving responsibilities that they assume.

Financial support for those who must take time off work is a critical component of effective policy for family caregivers...We are pleased to see the federal government recognizing and furthering the support for family caregivers by mitigating their financial burden through this program.

The final initiative from the next phase of Canada's economic action plan that I would like to speak about today is legislating a permanent annual investment of $2 billion in the gas tax fund.

I have already had the pleasure to speak about how implementing the bill would help our small businesses, our children, our families, but all of these things need a strong community in order to thrive and reach their full potential.

Our government has made, and will continue to make, significant commitments to cities and communities through the gas tax fund. In fact, we recently tabled legislation to make the gas tax fund permanent, at $2 billion per year, so municipalities would now be able to count on this stable funding for their infrastructure needs well into the future.

Our government also recognizes the need for future infrastructure support beyond 2014. That is why budget 2011 included a commitment that our government would work with provinces, territories, the Federation of Canadian Municipalities and other stakeholders to develop a long-term plan for public infrastructure that extended well beyond the expiry of the building Canada plan.

I am very proud of the unprecedented investments in public infrastructure that our Conservative government has made since taking office in 2006. We will continue to build on this momentum by working with provinces, territories and municipalities to address Canada's infrastructure priorities and challenges.

As a former city councillor, the gas tax investment that was provided by this federal government to municipalities across the country provided for massive investment in transit. For instance, in Mississauga the gas tax funding allowed for us to have our largest expansion in Mississauga transit history. That meant more routes, more buses, more often. It also allowed for us to have the first wheelchair accessible buses throughout our community.

I have risen in the House today and spoken about how the keeping Canada's economy and jobs growing act will help our economy, our families and our communities. I would like to thank all members who have taken the time to listen today and hope they will join with me and support this vital legislation and help to implement the key elements of the next phase of Canada's economic action plan. I would implore the opposition parties to support our budget and help all Canadians.

[Jamie Nicholls, NDP, Vaudreuil—Soulanges, QC]

Madam Speaker, I have a daughter named Pera who is seven years old, like the member across who has a boy similar in age. Our salaries are quite large and therefore enrolling our children in activities is not a problem for us, although lacking the time might be.

What would the member say to a single mother who is earning perhaps $20,000 a year who cannot afford to enrol her child in these activities? How would this bill help that mother enrol her child in activities?

[Eve Adams, Conservative, Mississauga—Brampton South, ON]

Madam Speaker, there are many hard-working families across our communities. I can certainly speak to Mississauga—Brampton South. I am sure the good people in Vaudreuil-Soulanges would also concur that when they start signing their children up for hockey or music lessons, whether they have one, two or three kids, it does add up terribly quickly. Hockey is about $1,000 for children. Those parents can now avail themselves of this tax credit. This is an important step.

I would be very surprised if the member opposite voted against this type of support for families in his riding. I certainly would be embarrassed to vote against something like this.

I am proud to stand in support of this budget. I am proud to stand in support of Canadian families. It is our duty to help all Canadian families.