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.

Keeping Canada's Economy and Jobs Growing Act

[Steven Fletcher, Conservative, Minister of State (Transport)]

Mr. Speaker, I listened to the member's speech and regrettably he has it wrong. When it comes to the economy, Canada is doing better relative to other nations.

What I found particularly interesting were his comments on the per vote subsidy. People are forced to make this subsidy. The government is getting rid of that subsidy because people should voluntarily choose which party they want to support financially.

The member does not seem to understand that the taxpayers pay for the subsidy, and the taxpayers are all Canadians. Canadians are forced to support parties they do not want to support.

The fact is the Conservative Party will be hit the hardest, because we get the most votes of any party, but we are doing it on principle.

Will the member realize that people should not be paid or go to the ballot box for money reasons? The member has suggested that people vote to get money for a party? People should vote because it is the right thing to do. They should vote because people have made tremendous sacrifice, including with their own lives, so that we have the right to vote. People should vote because they believe in policy issues.

Will the member change his opinion on the per vote subsidy?

[Hoang Mai, NDP, Brossard—La Prairie, QC]

Mr. Speaker, I would like to thank the minister for his question. I disagree with his position that Canada must pay and that, here, this is unfair.

Tax credits for donations to political parties are another way to subsidize.

It is a subsidy. If the government gives a tax credit for donations, it is the same thing. Canadians are also paying for that.

We are saying it is important for people who do not have money, for the poor, who actually want to contribute and who know that their vote will help the party and the person for whom they vote. That is worth defending. We are saying it is democratic. This helps democracy move forward.

[Elizabeth May, Green, Saanich—Gulf Islands, BC]

Mr. Speaker, I have a question for the hon. member for Brossard—La Prairie, whom I would like to thank for his very interesting speech. I also found the $2 per vote issue very interesting. I think that perhaps the minister of state does not understand the system. In fact, as the member for Brossard—La Prairie said, corporate donations were replaced by a simple public process with funding allocated based on the number of votes at the polls.

This system is exactly based on the voter choosing where the $2 goes, whereas the larger amount of tax dollars that the government does not seem to want to touch come from all of us. Whether we like or not, if someone donates $400 to a political party, we as taxpayers will give them back $300.

I would like the hon. member's thoughts on how we can persuade the government that it is removing the exact part of the system that works best and is keeping tax dollars going to political parties that are far less democratic.

[Hoang Mai, NDP, Brossard—La Prairie, QC]

Mr. Speaker, I would like to thank the hon. member for her question.

We are trying to convince the government. We have pushed for an amendment to the bill. We have explained to the government why it is important.

I totally agree with my hon. colleague in terms of the $2 per vote subsidy helping the party. It is more democratic, it helps in terms of money and it costs less than all the tax credits.

Basically, it is very important for our democracy. It is very important for us who are here and who are elected that the votes we get are translated into something that makes Canada move forward.

[Steven Fletcher, Conservative, Minister of State (Transport)]

Mr. Speaker, I would like to take this opportunity to discuss Bill C-13 and point out that it clearly illustrates how the government is keeping its promise to Canadians.

As we all know, Canadians have weathered some difficult economic times over the last several years. The government has taken unprecedented action to help them through this challenging world environment. Indeed, we are seeing reassuring signs throughout the economy, though the international economy is still fragile.

The next phase of Canada's economic action plan builds on the government's record by announcing new measures for families and additional support for communities. This includes encouraging hiring by providing a temporary hiring credit for small business of up to $1,000 against a small firm's increase in its 2011 EI premiums, or those paid in 2010. The plan also includes an extension of active or recently terminated work-sharing agreements by up to 16 weeks so companies can avoid layoffs by offering EI benefits to workers willing to work a reduced work week while their company recovers.

Our government is focused on supporting Canadian families with a range of targeted measures that will help Canadians find and hold on to good, high paying jobs, while improving the quality of the lives of Canadians in big and small communities across the country.

Other areas that we are working on include assistance for remote communities that often lack the same level of services as larger centres. Our government is taking measures to address this unfortunate reality. For example, we propose to strengthen the health care in rural communities by supporting family physicians, nurse practitioners and nurses who make the choice to practise in underserved or remote communities. Today's bill proposes to forgive a portion of the federal share of the Canada student loans for new family physicians, nurse practitioners and nurses who practise in underserved rural or remote communities, including communities that provide health services to first nations and Inuit populations.

Starting in 2012-13, practising family physicians will be eligible for federal Canada student loan forgiveness of up to $8,000 per year to a maximum of $40,000. Nurse practitioners and nurses will be eligible for federal Canada student loan forgiveness of up to $4,000 per year to a maximum of $20,000. By bringing doctors and nurses into our rural communities, we are helping all Canadians access essential health services no matter where they live.

The other part of the action plan deals with firefighters. The next phase of Canada's economic action plan recognizes the invaluable contribution that volunteer firefighters make every day to the safety and security of their communities. Specifically, Bill C-13 proposes a volunteer firefighter tax credit, a non-refundable tax credit on an amount of $3,000, for volunteer firefighters who perform at least 200 hours of service in their communities during the year. This credit will provide up to $450 in tax relief to eligible firefighters who volunteer in this often thankless task. Eligible volunteer firefighters who currently receive honorariums in respect to their duties as a firefighter will be able to choose between the new tax credit or existing tax exemptions of up to $1,000 for the honorarium.

The president of the Canadian Volunteer Fire Services Association, Martin Bell, called the tax credit “wonderful news” and said that the tax credit would contribute significantly to the capacity of volunteer fire departments to protect lives and property.

Budget 2011 also keeps our commitments for the future of the gas tax fund.

In 2007 we extended the gas tax fund by four years, delivering $11.8 billion in gas tax funding from 2007 to 2014 for infrastructure in cities and communities.

In 2008 we committed to making the gas tax fund permanent.

In 2009 we doubled the gas tax fund to $2 billion a year.

In 2010, despite challenging economic circumstances, we pledged to protect the gas tax fund.

In 2011, this legislation, Bill C-13, contains a permanent annual investment of $2 billion in municipal infrastructure through the gas tax fund.

The gas tax fund provides predictable, long-term infrastructure funding for municipalities, allowing them to better protect their future infrastructure investments.

Given the current environment, the number one issue for this government is to get people back to work which will help grow our economy.

Temporary measures in support of the economic recovery were included in the economic action plan to reinforce the substantial support the government already provides to job creators. The measures in this bill will build on that momentum, laying the foundation for long-term prosperity by encouraging business investments that are necessary to sustain economic growth. This includes extending the accelerated capital cost allowance treatment for investments, manufacturing, and processing machinery and equipment for two years to support the manufacturing and processing sector.

As members are aware, providing support for families and communities helps to ensure Canadians benefit from the opportunities and wealth that long-term growth creates no matter where they live.

The government is showing its commitment to help families and communities. It has stood up for all Canadians to help ensure that their needs are addressed through a wide variety of tax reliefs and targeted investments.

Canadians should be proud of how the government has responded to these challenges today. We are far better off today than we were even a few years ago, and we are well-positioned to deal with the issues that are ahead.

Canadians need the skills to participate fully in society and to secure Canada's position as a leader in the global economy. Further action is required and we are taking that action.

Canada is the best country in the world to live. We are living at the best time in human history. We are doing far better than most in the world. The government will ensure that in the future we remain the best country to live. A strong economy is key to that and to the quality of life for Canadians to ensure that every Canadian can reach their full potential as human beings.

May God keep our land glorious and free.

[Pierre-Luc Dusseault, NDP, Sherbrooke, QC]

Mr. Speaker, I would like to ask the government member a question.

He keeps telling us that tax credits are important and that there are a number of them. I would like to know what he thinks about the fact that the poorest people in the country will not have access to these tax credits. I would like to know what he would say to them. In fact, they are the ones who need the most help and they are the ones who are unable to take advantage of these tax credits.

What is the government's exact position? Is the government thinking of changing its position? It is quite important to allow these people to have access to tax credits. They would be very useful to these people who really need them.

[Steven Fletcher, Conservative, Charleswood—St. James—Assiniboia, MB]

Mr. Speaker, unfortunately, this is an area that the NDP has had historic challenges understanding. When we reduce the tax burden on middle-class Canadians, job creators and corporations, that helps grow the economy. It empowers individuals financially and allows them to make the best decisions for themselves.

The less tax that people pay to the government, the more the economy will grow. The faster the economy grows, the strength of that growth helps people in low income situations. It helps the government invest in priority social programs that benefit all Canadians, including those with low incomes. It helps Canadians deal with the socio-economic challenges the member alluded to.

It is important to have a strong economy to protect Canadians and our environment. That is what tax credits do.

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I would like to continue with that question.

The Conservatives have, for a while now, talked about how much they care about firefighters. One of the things they wanted to do was to provide this tax credit.

The problem as we see it with the tax credit is that they are being very selective in terms of the volunteer firefighters they are helping. The equipment and the energies, along with the resources that our volunteer firefighters put in is quite significant.

The question is, why would we not be providing some benefit for low income firefighters? The government is doing it for the higher income, why not the lower income? By having a tax credit, the government is not allowing them to have any benefit.

Why is there different treatment for those who are more well off than others?

[Steven Fletcher, Conservative, Charleswood—St. James—Assiniboia, MB]

Mr. Speaker, as I mentioned in my remarks, the tax credit has been described by members of the firefighters association as wonderful. They have been very complimentary. It is what volunteer firefighters have asked for.

The previous Liberal government had that opportunity, to bring forward some sort of financial recognition to firefighters. It chose not to. This Conservative government chose to recognize the contribution volunteer firefighters make in our communities.

I would also point out that if the member was serious about the financial recognition for firefighters, he would support this budget instead of voting against it.

[Shelly Glover, Conservative, Parliamentary Secretary to the Minister of Finance]

Mr. Speaker, I just want to compliment our minister on his response to that hypocritical question by a member of the Liberal Party.

We met, several times, with volunteer firefighters and with chiefs of fire departments across this country who stated very clearly that they were begging the former Liberal government when it was in power for 13 long years to do something to help them. What did the former Liberal government do? Nothing.

I want to compliment the minister, and I want him to explain how the new family caregiver tax credit will benefit people regardless of whether the Liberal Party or the NDP vote for it.

[Steven Fletcher, Conservative, Charleswood—St. James—Assiniboia, MB]

Mr. Speaker, I accept with humility the comments from the parliamentary secretary.

It is really the parliamentary secretary who should be praised for her excellent work in pre-budget consultations, and her work as a police officer. This parliamentary secretary knows very well the needs of Canadians right across the board, particularly firefighters and police officers, the very people who keep our communities safe.

I appreciate the question regarding the caregiver tax credit. Caregivers help make our society better, and certainly help individuals and their families. Some financial recognition of that will go a long way to helping families.

Again, I just want to say that the parliamentary secretary has done an outstanding job in pre-budget consultations, and that is why—

[The Acting Speaker, Bruce Stanton]

Order. Resuming debate, the hon. member for Etobicoke North.

[Kirsty Duncan, Liberal, Etobicoke North, ON]

Mr. Speaker, I rise today to speak to Bill C-13, particularly because it affects low income Canadians and fails to address health problems, including chronic cerebrospinal venous insufficiency and rare disorders.

Specifically, Bill C-13 deliberately excludes low income Canadians from programs such as the family caregiver tax credit. If people quit their job to take care of a sick loved one at home, they likely would not qualify for any benefits as the Conservatives have put in place a minimum threshold to qualify. I think it is unconscionable to deliberately exclude the very people who are most in need of help. It important to remember that one of Canadians' most deeply held values is fairness.

How then can Canada be one of the few developed countries without a national student nutrition program? Sadly, one in five Canadian children lives below the poverty line which may lead to poor nutritional status and poor child health outcomes. Canadian children from all income brackets are vulnerable to inadequate nutrition. Many children go to class hungry as 40% of elementary students and 62% of secondary school students do not eat a nutritious breakfast.

Hungry children cannot learn. Their learning capabilities are affected by how recently they have eaten. Malnutrition in early life can limit long-term intellectual development. Moreover, Canadian children and youth experience unprecedented rates of type 2 diabetes and obesity because they do not have the knowledge to make healthy food choices and do not have access to the healthy food they need for health and learning.

The Toronto Foundation for Student Success has more than 600 schools in Toronto, 142,000 children and youth, and 3,000 community volunteers with a total of 20,350,000 meals served annually. Toronto research has found that student nutrition programs reduce absenteeism, suspensions and expulsions by 50%; improve performance on standardized literacy and numeracy tests; dramatically impact credit accumulation in secondary school, which is a key indicator of graduation; create a sense of belonging and improve the morale of schools. Toronto research showed that the health impacts include: increased consumption of fruit, vegetables, whole grain foods, and healthy eating habits which prevents diabetes, high blood pressure and obesity.

Student nutrition programs are needed in aboriginal, remote and rural communities, and the same behavioural learning and health impacts are found in all communities.

Feeding Our Future showed that 78% of grade 10 students, who reported eating morning meals most days, were on track to complete their diploma, meaning they earned 15 or more credits versus 61% who went without food.

The Boston Consulting Group, BCG, has shown that on average each high school graduate contributes an extra $75,000 annually to the economy. If providing food at school increases graduation rates by just 3%, based on the BCG figures, a national school meal program implemented in Canada's high schools at a cost of just $1.25 a day would result in a net payback of more than $500 million annually.

Outside Canada school meals are viewed as an investment rather than a cost. Improving child and youth nutrition, health and social development feeds regional economic development.

For example, in Brazil food is a constitutional right. A massive national program feeds 47 million students at 190,000 schools each day. Access to nutritionally adequate and safe food is a right of every individual. Therefore, I think it is incumbent upon each of us to fight for a national school nutrition program for all of our children.

I would like to address a second item missing from the budget: funding for clinical trials for chronic cerebrospinal venous insufficiency, or CCSVI.

After much resistance, the federal government announced this summer that it would fund clinical trials for CCSVI. This was welcome news for Canadians with MS and for their families. However, this decision took far too long to arrive at, and, since the announcement, no plan has been provided describing how the government plans to establish these trials.

I want to be very clear: right now, all we have is announcements; what we need is action. Canadians with MS cannot afford to wait, as any delay possibly means more damage.

Mr. Speaker, 30%-50% of MS patients who are untreated worsen by one EDSS score in one year, and 50% with relapsing-remitting MS later develop a progressive form of the disease for which there are no drugs. The reality is that one month can mean the difference between walking and not walking, or between living independently and living in care.

CIHR has recommended a phase I/II clinical trial, which is usually undertaken to assess safety. However, angioplasty is an accepted standard of care practice and routinely used for many conditions. The U.S. Food and Drug Administration has accepted the basic safety information for angioplasty, since it has already approved three double-blind phase II clinical trials, which are already being conducted in the United States. There is no need for a phase I trial in Canada. It will waste time and money and would provide nothing beyond what is already known worldwide about this procedure.

What is needed is an adaptive phase II/III trial, which would permit a rapid and seamless transition from the phase II trial--subject, of course, to interim assessments of safety and efficacy--to a full phase III trial. This approach would still address all the regulatory requirements and answer all the key safety and efficacy questions, but it would also save time and cost.

Moreover, we need experts who are actively engaged in diagnosis and treatment of CCSVI on the CIHR's expert working group.

I would like to address a third omission from the budget.

Some 2.7 million Canadians are affected by rare disorders such as cystic fibrosis, sickle cell disease and thalassemia. Most rare disorders are difficult to diagnose and are chronic, degenerative, progressive and life-threatening.

Families who face rare disorders lack access to scientific knowledge of their disease and to quality health care. They face difficulties and inequities in accessing treatment and care.

Canada is one of the only developed countries without a policy for rare disorders. As a result, Canadian patients are frequently excluded from many clinical trials and often have delayed access to treatment. Moreover, Canadian patients cannot always access drugs available to patients elsewhere. Only a fraction of the drugs approved in Europe and the U.S. are brought to Canada. Going forward, let us all commit to working together to develop a national policy for rare disorders.

I wish there were more time. I wish there were time to address the cuts that have decimated Environment Canada, particularly its adaptation group. Eight were fired in June, and twelve of 17 have received workforce adjustment letters. Many of these scientists share part of the 2007 Nobel Peace Prize for climate change.

Adaptation science is the bridge between climate predictions and practical applications. Why, then, would the minister cut climate impact and adaptation scientists? Does he really think an investment of $149 million will truly counter the problem? When will the Minister of the Environment restore activities in the Environment Canada adaptation group so that the economic well-being, health and safety of Canadians will be protected?

[Mark Strahl, Conservative, Chilliwack—Fraser Canyon, BC]

Mr. Speaker, the member spoke a lot about medical issues, and I know those are close to her heart.

I met recently with officials of the MS Society in my office here in Ottawa. They thanked the government for the family caregiver tax credit and said it was a step in the right direction.

I want to ask my colleague specifically about the enhanced medical expense tax credit, which would remove the $10,000 limit on the amount of eligible medical expenses that may be claimed on behalf of a financially dependent relative. As a result of her concerns about the medical system, will she vote in favour of the bill, since it would provide an excellent enhanced medical expense tax credit that would benefit thousands of Canadians?

[Kirsty Duncan, Liberal, Etobicoke North, ON]

Mr. Speaker, at first the hon. member mentioned the family caregiver tax credit, and I will pick up on that.

I represent one of the most diverse ridings in the country. We rank about fifth. Many of my families are newcomers. They face many challenges in coming to Canada. They face the challenge of learning a new language, of adapting to a new culture and particularly of finding a job.

My families often work two to three jobs just to put food on the table for their children. If the choice is between buying a $5 litre of orange juice and a $2 double litre of orange pop, the choice is clear to a family trying to stretch each dollar.

The reality is that many of these families will never meet the requirement that the government has put in place to receive that caregiver tax credit.