Bill C-48 (Historical)

Technical Tax Amendments Act, 2012

An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation

Part 1 of this enactment implements, in accordance with proposals announced in the March 4, 2010 Budget and released for comment on August 27, 2010, amendments to the provisions of the Income Tax Act governing the taxation of non-resident trusts and their beneficiaries and of Canadian taxpayers who hold interests in offshore investment fund property.
Parts 2 and 3 implement various technical amendments in respect of the Income Tax Act and the Income Tax Regulations relating to the taxation of Canadian multinational corporations with foreign affiliates. The amendments in Part 2 are based on draft proposals released on December 18, 2009. Among other things, Part 2 includes the amendments to the foreign affiliate surplus rules in the Income Tax Regulations that are consequential to the foreign affiliate changes to the Income Tax Act announced in the March 19, 2007 Budget. The amendments in Part 3 are based on draft proposals released on August 19, 2011. Among other things, Part 3 includes revisions to the measures proposed in a package of draft legislation released on February 27, 2004 dealing primarily with reorganizations of, and distributions from, foreign affiliates.
Part 4 deals with provisions of the Income Tax Act that are not amended in Parts 1, 2, 3 or 5 in which the following private law concepts are used: right and interest, real and personal property, life estate and remainder interest, tangible and intangible property and joint and several liability. It enacts amendments, released for comments on July 16, 2010, to ensure that those provisions are bijural, in other words, that they reflect both the common law and the civil law in both linguistic versions. Similar amendments are made in Parts 1, 2, 3 and 5 to ensure that any provision of the Act enacted or amended by those Parts are also bijural.
Part 5 implements a number of income tax measures proposed in the March 4, 2010 Budget and released for comment on May 7, 2010 and August 27, 2010. Most notably, it enacts amendments
(a) relating to specified leasing property;
(b) to provide that conversions of specified investment flow-through (SIFT) trusts and partnerships into corporations are subject to the same loss utilization restrictions as are transactions between corporations;
(c) to prevent foreign tax credit generators; and
(d) implementing a regime for information reporting of tax avoidance transactions.
Part 5 also implements certain income tax measures that were previously announced. Most notably, it enacts amendments announced
(a) on January 27, 2009, relating to the Apprenticeship Completion Grant;
(b) on May 3, 2010, to clarify that computers continue to be eligible for the Atlantic investment tax credit;
(c) on July 16, 2010, relating to technical changes to the Income Tax Act which include amendments relating to the income tax treatment of restrictive covenants;
(d) on August 27, 2010, relating to the introduction of the Fairness for the Self-Employed Act;
(e) on November 5, 2010 and October 31, 2011, relating to technical changes to the Income Tax Act;
(f) on December 16, 2010, relating to changes to the income tax rules concerning real estate investment trusts; and
(g) on March 16, 2011, relating to the deductibility of contingent amounts, withholding tax applicable to certain interest payments made to non-residents, and certain life insurance corporation reserves.
Finally, Part 5 implements certain further technical income tax measures. Most notably, it enacts amendments relating to
(a) labour-sponsored venture capital corporations;
(b) the allocation of income of airline corporations; and
(c) the tax treatment of shares owned by short-term residents.
Part 6 amends the Excise Tax Act to implement technical and housekeeping amendments that include relieving the goods and services tax and the harmonized sales tax on the administrative service of collecting and distributing the levy on blank media imposed under the Copyright Act announced on October 31, 2011.
Part 7 amends the Federal-Provincial Fiscal Arrangements Act to clarify, for greater certainty, the authority of the Minister of Finance and of the Minister of National Revenue to amend administration agreements if the change in question is explicitly contemplated by the language of the agreement and to confirm any amendments that may have been made to those agreements. Part 7 also amends the Federal-Provincial Fiscal Arrangements Act and the First Nations Goods and Services Tax Act to enable the First Nations goods and services tax, imposed under a tax administration agreement between the federal government and an Aboriginal government, to be administered through a provincial administration system, if the province also administers the federal goods and services tax.
Part 8 contains coordinating amendments in respect of those provisions of the Income Tax Act that are amended by this Act and also by the Jobs and Growth Act, 2012 or that need coordination with the Pooled Registered Pension Plans Act.

Business of the House

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, this afternoon we will continue the debate on today’s opposition motion from the NDP. Pursuant to the rules of the House, time is allocated and there will be a vote after the two-day debate.

Tomorrow we will resume the third reading debate on Bill S-9, the Nuclear Terrorism Act. As I mentioned on Monday, I am optimistic that we will pass that important bill this week.

Should we have extra time on Friday, we will take up Bill C-48, the Technical Tax Amendments Act, 2012, at report stage and third reading.

When we come back from constituency week, I am keen to see the House make a number of accomplishments for Canadians. Allow me to make it clear to the House what the government's priorities are.

Our government will continue to focus on jobs, growth and long-term prosperity. In doing that, we will be working on reforming the temporary foreign worker program to put the interests of Canadians first; implementing tax credits for Canadians who donate to charity and parents who adopt; extending tax credits for Canadians who take care of loved ones in their homes; supporting veterans and their families by improving the balance for determining veterans' benefits; moving closer to equality for Canadians living on reserves through better standards for drinking water, which my friend apparently objects to; giving women on reserves the rights and protections that other Canadian women have had for decades, something to which he also objects; and keeping our streets and communities safer by making real improvements to the witness protection program. We will of course do more.

Before we rise for the summer, we will tackle the bills currently listed on the order paper, as well as any new bills which might get introduced. After Victoria Day, we will give priority consideration to bills that have already been considered by House committees.

For instance, we will look at Bill C-48, which I just mentioned, Bill C-51, the Safer Witnesses Act, Bill C-52, the Fair Rail Freight Service Act, and Bill S-2, the Family Homes on Reserves and Matrimonial Interests or Rights Act, which I understand could be reported back soon.

I look forward also to getting back from committee and passing Bill C-60, , the economic action plan 2013 act, no. 1; Bill S-8, the safe drinking water for first nations act; and Bill C-21, the political loans accountability act.

We have, of course, recently passed Bill C-15, the strengthening military justice in the defence of Canada act, and Bill S-7, the combating terrorism act. Hopefully, tomorrow we will pass Bill S-9, the nuclear terrorism act.

Finally, we will also work toward second reading of several bills including Bill C-12, the safeguarding Canadians' personal information act; Bill C-49, the Canadian museum of history act; Bill C-54, the not criminally responsible reform act; Bill C-56, the combating counterfeit products act; Bill C-57, the safeguarding Canada's seas and skies act; Bill C-61, the offshore health and safety act; Bill S-6, the first nations elections act; Bill S-10, the prohibiting cluster munitions act; Bill S-12, the incorporation by reference in regulations act; Bill S-13, the port state measures agreement implementation act; Bill S-14, the fighting foreign corruption act; Bill S-15, the expansion and conservation of Canada’s national parks act, which establishes Sable Island National Park; and Bill S-17, the tax conventions implementation act, 2013.

I believe and I think most Canadians who send us here expect us to do work and they want to see us vote on these things and get things done. These are constructive measures to help all Canadians and they certainly expect us to do our job and actually get to votes on these matters.

I hope we will be able to make up enough time to take up all of these important bills when we come back, so Canadians can benefit from many parliamentary accomplishments by the members of Parliament they have sent here this spring.

Before taking my seat, let me formally designate, pursuant to Standing Order 81(4)(a), Tuesday, May 21, as the day appointed for the consideration in a committee of the whole of all votes under Natural Resources in the main estimates for the final year ending March 31, 2014. This would be the second of two such evenings following on tonight's proceedings.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, I thank the opposition House leader for his stream-of-consciousness therapy.

Our government, however, is very focused. Our top priority is jobs, growth and long-term prosperity. With that in mind, this afternoon we will continue second reading debate on the cornerstone item of our legislative agenda, which is Bill C-60, the economic action plan 2013 act, no. 1. We will continue this debate tomorrow.

Next Monday, May 6, will be the fourth day of second reading debate on this important job creation bill, and Tuesday May 7 will be the fifth and final day.

Once debate is concluded, the House will have an opportunity to vote on the substantive job creation measures in this bill.

On Wednesday, the House will debate Bill S-8, the safe drinking water for first nations act. This will be the fourth time this bill is debated at second reading so it is my hope and expectation that this bill will come to a vote.

With the vote, there will be another clear choice before the House. Members will be voting to allow for national standards for on-reserve drinking water. This is a question of basic equality. I know the opposition voted against equality for women on reserves when it voted against Bill S-2, matrimonial property on reserves, but I hope they have stopped grasping at excuses to oppose equal treatment for first nations and will now support Bill S-8.

While I am speaking about aboriginal affairs, allow me to take the time to notify the House that I am designating, pursuant to Standing Order 81(4)(a), Thursday, May 9, for consideration in committee of the whole all votes under Indian Affairs and Northern Development in the main estimates for the fiscal year ending March 31, 2014.

On Thursday, we will continue to advance the economic priority of our legislative agenda by debating Bill C-48, the technical tax amendments act, 2012, in the morning. Following question period on Thursday, May 9, we will continue Bill S-9, the nuclear terrorism act at third reading. I understand there is broad support for this bill, so I hope to see it pass swiftly. Then we can move on to other legislation, including: Bill C-49, the Canadian museum of history act; Bill C-51, the safer witnesses act; Bill C-52, the fair rail freight service act; Bill S-10, the prohibiting cluster munitions act; Bill S-12, the incorporation by reference in regulations act; Bill S-13, the coastal fisheries protection act; and Bill S-14, the fighting foreign bribery act.

Finally, Friday, May 10 will be the seventh allotted day, which I understand will be for the NDP.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, the opposition House leader expressed concern that the scheduling of several opposition days, on which the opposition gets to determine the subject matter of debate in the House of Commons, showed a complete absence of a plan and a complete absence of any ideas for policy innovation. Having heard the debate and the resolutions coming from the opposition for debate on those days, I am inclined to agree with him.

Sadly, they have shown that when the opposition has the agenda, there are no new ideas and there is nothing of value spoken. However, the Standing Orders do require us to have those opposition days scheduled as part of our procedure, and that is what we are doing.

I would like, however, to respond a little bit to his comments on the time allocation on the bill yesterday. Yesterday's bill was Bill S-2, a bill to give aboriginal women and their children on reserve the same matrimonial rights that other people have. It is a bill that has been in Parliament for five years, through a series of Parliaments, in fact, and it has not yet come to a vote. To paraphrase the President of the United States in the recent State of the Union address, the aboriginal women and children of Canada deserve the right to a vote. That is why we did what we had to do, after five years of obstruction from the opposition preventing the bill from coming forward.

The bill would provide the protection they have been denied for decades. It is truly shameful that, starting with the Leader of the Opposition, every single opposition member stood up against this bill at second reading. They voted against the principle of protecting aboriginal women and children and providing them with rights equal to those of all Canadian women off reserve. They voted against giving them protection from violence in the situation of a domestic family breakdown and giving them the same rights to matrimonial homes that other women have had for decades in this country.

It is another example of how the NDP approaches things. It claims that it is for women's rights and aboriginal rights, but when it comes time to actually take action, it does not. It is “do as I say, not as I do”.

This afternoon we will continue the New Democrats' opposition day. Tomorrow is the fourth allotted day, when the New Democrats will again propose our topic for debate. Monday shall be the fifth allotted day, which will see a Liberal motion debated. Tuesday shall be the sixth allotted day, with a further New Democratic motion being considered.

Next week is victims week in Canada, so on Wednesday, the House will continue the second reading debate on Bill C-54, the not criminally responsible reform act, which aims to put the protection of society and of victims front and centre.

On Thursday morning we will consider Bill C-48, the technical tax amendments act, 2012, at report stage. After question period on Thursday, we will start report stage for Bill C-52, the fair rail freight service act, which was reported back from the transport committee this morning.

Finally, next Friday, Bill C-15, the strengthening military justice in the defence of Canada act, will be again considered at report stage.

Finance

[James Rajotte, Conservative, Edmonton—Leduc, AB]

Mr. Speaker, I have the honour to present, in both official languages, the 16th report of the Standing Committee on Finance, in relation to Bill C-48, An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation.

The committee has studied the bill and has decided to report the bill back to the House without amendments.

Strengthening Military Justice in the Defence of Canada Act

[Raymond Côté, NDP, Beauport—Limoilou, QC]

Mr. Speaker, I will try to make my voice carry. I can do it because I had the pleasure of being involved in the theatre when I attended university.

I heard the interpretation of the Parliamentary Secretary to the Minister of National Defence. I am disappointed with his whining about expediting the process. That was the kind of comment I heard during consideration of Bill C-48, the mammoth 1,000-page bill. Our witnesses said that it was time to adopt the huge tax bill, but they did not ask us to expedite the process. They thought the bill was so lengthy that, given the time allotted, it would be adopted without really having an opportunity to make improvements and that we would have to live with it.

Who is acting in good faith? In a few minutes, the government will introduce a bill and it will probably be impossible for us to study it in its entirety given the time allotted. Therefore, I reject the member's claims.

[Raymond Côté, NDP, Beauport—Limoilou, QC]

Mr. Speaker, today it is my pleasure to speak to Bill C-15, An Act to amend the National Defence Act and to make consequential amendments to other Acts, which brings about a number of improvements in response to recommendations concerning the military justice system.

Bill C-15 is simply the latest incarnation of various bills introduced in the House, such as Bill C-7 and Bill C-45 in 2007 and 2008, and Bill C-60, which came into effect in July 2008. Bill C-60 simplified the structure of courts martial and created a mechanism to choose a type of court martial more comparable to the civilian system. Bill C-41 was pretty good. At the time, it went farther than Bill C-15 did initially, but unfortunately, it was never adopted.

It is important to note that Bill C-15 came about because of concerns over how the military justice system has worked for years. A number of flaws were identified in the wake of the 2003 report of the former Chief Justice of the Supreme Court, the Right Honourable Antonio Lamer, and the May 2009 report of the Standing Senate Committee on Legal and Constitutional Affairs.

Justice Antonio Lamer's authority was well established, and the government had every reason to take the former chief justice's many recommendations into account. To a certain extent, Bill C-15 is a response to those concerns. However, because it does not go far enough, we proposed amendments in committee. One of our amendments was agreed to, but the others were rejected, unfortunately. Nevertheless, we are pleased that Bill C-15 was improved enough for us to be able to support it at third reading.

By way of context, it is important to note that our military justice system operates separately from our criminal justice system because our military personnel play a special role in our society. Because of their role, they have certain special powers that ordinary citizens do not. Along with that, they have to comply with very high disciplinary standards related to the hierarchy and organization of the military system on the ground so that they can respond effectively during military operations. A lot of very structured preparatory work also has to happen.

There is a very specific way in which the military justice system must answer to that structure, which is separate from society. The system must be held to very high standards and must not needlessly trap veterans and former members of the Canadian Forces after they have finished serving. They find themselves trapped in needless uncertainty because of mistakes they made that, normally, would not result in a criminal record.

We can be pleased with the fact that, in committee, the NDP was able to get a major amendment passed, which changed nearly 95% of disciplinary code infractions so that they will no longer result in a criminal record.

That is the main reason we are now supporting Bill C-15.

As everyone knows, a criminal record comes with very unpleasant consequences. For example, a criminal record can keep a member from starting a new life and pursuing a second career, a career that could be limited by the member's inability to travel to the United States or to fulfill certain duties that he is qualified for because of his military experience and training. The fact that it is so easy to have a criminal record after spending one's life in the armed forces is a major irritant and totally unacceptable.

I mentioned two reports, one by Justice Antonio Lamer and one by a Senate committee. However, we would have liked the government to respond more quickly, and we want it to respond with tangible measures to the report by the former Ontario Superior Court Chief Justice LeSage. He also completed a study on the National Defence Act, which he presented to the government in December 2011. Bill C-15 does not really cover that, which is very unfortunate.

Another aspect is rather ironic. I am currently a member of the Standing Committee on Finance. We recently examined Bill C-48, a huge and very technical bill that makes changes to some aspects of the Canadian tax system. Instead of a gradual, piecemeal approach, we would have liked to see a more major reform, although not a massive one that would make it impossible to study the military justice system.

I was a member of the Standing Committee on Justice and Human Rights, and I noticed a very similar approach when it was time to change some details in the Criminal Code. There was a real lack of vision, which is truly appalling. Our soldiers, who fulfill a very important and admirable role, both in Canada and around the globe, should definitely not be victims nor should they be subjected to such improvisation on the government's part. It is really appalling. Our soldiers would be much better off if the military justice system had the same or similar standards as the civilian justice system, since this would bring us in line with other countries.

When the NDP forms the government in 2015, our party will be committed to doing more to make a real difference, which will allow us to offer all members of our armed forces a justice system worthy of that name and, above all, worthy of the appearance of justice earned.

That is probably the most important aspect, and the final point I wanted to make. Ensuring the appearance of justice is a fundamental principle of our justice system. This appearance is especially fundamental because it forms the basis of public confidence and, therefore, the confidence of members of the armed forces in the military justice machine.

I hope the government has listened to our hopes and wishes. I thank the government again for accepting a fundamental amendment regarding the consequences of possibly getting a criminal record.

I am now ready to hear my colleagues' comments and answer their questions.

Business of the House

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, our focus as a government is on an agenda that puts at the forefront job creation, economic growth and long-term prosperity, with a very clear focus on making our streets and communities safer. With regard to that clear agenda, we have several items to propose for the time ahead.

Today we will continue the third reading debate on Bill S-9, the nuclear terrorism act. That is a cornerstone in making our communities safer. After that, we will return to second reading debate on Bill S-12, the incorporation by reference in regulations act.

Tomorrow we will finish the second reading debate on Bill C-48, the technical tax amendments act, 2012, again resulting in a more stable and secure economy.

After we return from our constituency week on Monday, March 18, the House will consider Bill C-55, the response to the Supreme Court of Canada decision in R. v. Tse act, at report stage and third reading now that it has been reported back from committee. This is an important justice measure. I must remind the House that this legislation responds to a Supreme Court decision that takes effect over the Easter adjournment, so it is very important that we be able to pass it here and get it to the Senate for it to deal with before that time.

Once the House deals with Bill C-55, it could then consider Bills S-9 and S-12, if they are still held up in the House; Bill C-15, the Strengthening Military Justice in the Defence of Canada Act, at report stage and third reading, since that bill has now been reported back from committee; and Bill S-7, the Combating Terrorism Act, at third reading.

All these bills are necessary and important for Canadians' safety.

Wednesday, March 20, shall be the seventh and final allotted day. As a result, the House will then consider the usual supply motions and appropriation bills that evening. We will give priority to debating Bills C-15 and S-12 on Thursday and Friday, March 21 and 22.

I hope that makes clear the agenda that the opposition House leader has apparently been unable to perceive of the government, our clear agenda of delivering on job creation, economic growth, long-term prosperity and safe and secure communities for all Canadians.

Bill C-48—Time Allocation Motion

[Gail Shea, Conservative, Egmont, PE]

Mr. Speaker, in keeping with the record, Bill C-48 proposes to strengthen Canada's tax system by closing a number loopholes and improving fairness for all Canadian taxpayers. For instance, Bill C-48 contains some measures that would implement a more rigorous information reporting regime for certain transactions associated with schemes to avoid taxes.

This tougher reporting machine would help the Canada Revenue Agency get earlier disclosure and detailed information on transactions that present a higher risk of abuse to the income tax system. It would assist the agency in challenging them if they are in fact found to be abusive.

I do not know what reason the NDP would have in opposing the timely implementation of some of these measures.

[Raymond Côté, NDP, Beauport—Limoilou, QC]

Mr. Speaker, it is rather amusing to see the government shedding crocodile tears because we are allegedly delaying passage of a nearly 1,000-page bill.

I would like to remind the House that a few years ago, the Minister of Citizenship, Immigration and Multiculturalism himself complained about a technical bill that was introduced in the House. It was about 500 pages long. He complained that it was complicated and cumbersome and that the process had been needlessly delayed.

The witnesses we are currently hearing from in the Standing Committee on Finance all agree that the current process is flawed because only half of the comfort letters will be passed into law. Bill C-48 will pass eventually, and that is a good thing. The problem is that the process is still seriously flawed.

What does the minister have to say to those witnesses?

[Gail Shea, Conservative, Egmont, PE]

Mr. Speaker, it is my understanding that all sides support the bill, and all sides recognize that it is a technical bill.

Yes, the NDP does insist on filibustering. It has been a 100-day delay for some bizarre reason. Groups such as the Canadian Institute of Chartered Accountants were in Ottawa pleading with the House, especially with the NDP, to stop this ridiculous delay.

We need to show some respect for taxpayers and get moving on Bill C-48.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

moved:

That, in relation to Bill C-48, An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation, not more than one further sitting day shall be allotted to the consideration at second reading stage of the Bill; and

That, 15 minutes before the expiry of the time provided for Government Orders on the day allotted to the consideration at second reading stage of the said Bill, any proceedings before the House shall be interrupted, if required for the purpose of this Order, and, in turn, every question necessary for the disposal of the said stage of the Bill shall be put forthwith and successively, without further debate or amendment.

Bill C-48--Notice of Time Allocation

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, while I am on my feet, I would like to provide the following notice.

I would like to advise that an agreement has not been reached under the provisions of Standing Order 78(1) or 78(2) with respect to the second reading stage of Bill C-48, An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation.

Under the provisions of Standing Order 78(3), I give notice that a minister of the Crown will propose at the next sitting a motion to allot a specific number of days or hours for the consideration and disposal of proceedings at the said stage.

Business of the House

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, this afternoon we will continue debating third reading of Bill C-42, the enhancing Royal Canadian Mounted Police accountability act, a bill that would give the RCMP the tools it needs to strengthen accountability and enhance public trust. I am puzzled why the NDP is putting up member after member to delay and block bringing accountability to the Royal Canadian Mounted Police. The New Democrats should let the bill come to a final vote so that these much-needed reforms can be put in place. In fact, the RCMP commissioner, Robert Paulson, was in front of the committee yesterday, and he called for swift passage of the bill.

If the New Democrats heed the commissioner's advice and allow the debate to conclude, we will be able to start third reading of Bill S-7, the combatting terrorism act, and help keep Canadians safe that way.

Tomorrow, we will start the second reading debate on Bill C-54, the Not Criminally Responsible Reform Act. This bill proposes to put public safety as the first and paramount consideration in the process of dealing with accused persons found to be not criminally responsible. It accomplishes this change without affecting the treatment these individuals receive.

The debate on Bill C-54 will continue next Thursday and—if necessary—on Friday. Monday, we will consider Bill C-47, the Northern Jobs and Growth Act, at report stage and third reading. We will continue that debate on Wednesday.

Tuesday, March 5, shall be the sixth allotted day, which will go to the New Democrats.

Finally, I hope that the opposition will support our hard-working approach to business so that we could also consider second reading of Bill C-48, the technical tax amendments act, 2012; the second reading of Bill S-12, the incorporation by reference in regulations act; and report stage and third reading of Bill S-9, the nuclear terrorism act.

In addition, in response to what I will take to be an invitation from the oppostion House leader, I would like unanimous consent to propose the following motion. I hope the opposition will not block it.

I move that, notwithstanding any standing order or usual practice of the House, Bill C-7, an act respecting the selection of senators and amending the Constitution Act, 1867 in respect of Senate term limits, be deemed to have been read the second time and referred to a committee of the whole, deemed considered in committee of the whole, deemed reported without amendment, deemed concurred in at report stage and deemed read the third time and passed.

Unanimous consent for this would show that they really do care about Senate reform.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Mr. Speaker, I welcome the implicit offer of assistance from the House Leader of the Official Opposition.

I look forward to discussions with him later on the possibility of moving forward both Senate reform and Bill C-12 on a unanimous consent basis straight to committee. I would be happy to do that with him.

This afternoon we will continue debating the Liberal opposition day motion. Tomorrow we will hopefully finish second reading of Bill C-48, the Technical Tax Amendments Act, 2012, a measure supported by all three parties. After that we will turn to third reading of Bill C-42, the Enhancing Royal Canadian Mounted Police Accountability Act; third reading of Bill S-7, the Combating Terrorism Act; and second reading of Bill S-12, the Incorporation by Reference in Regulations Act.

When we return from our constituency week on Monday, February 25, we will start second reading of Bill C-55, the Response to the Supreme Court of Canada Decision in R. v. Tse Act. This bill needs to be passed by mid-April before the Supreme Court ruling takes effect, which would render the important powers available to police ineffective.

After Bill C-55, we will consider Friday's unfinished business.

Tuesday, February 26, shall be the fifth allotted day, which will go to the Official Opposition, and it will therefore choose the subject of debate.

On Wednesday and Thursday, we will continue debating the bills I have already listed.

Additionally, Bill C-47, Northern Jobs and Growth Act, was reported back from committee yesterday, and I anticipate Bill S-9, Nuclear Terrorism Act, will be reported back soon. So we could also call these bills at report stage and third reading, if we have extra time next week.

Finally, on Friday, March 1, the House will start the second reading debate on Bill C-54, Not Criminally Responsible Reform Act. The Prime Minister announced this bill last week as part of our efforts to ensure we have a justice system that puts the rights of victims first.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons]

Yes, I have a plan, Mr. Speaker.

This afternoon, we will continue today's NDP opposition day.

Tomorrow, we should finish the second reading debate on Bill C-52, Fair Rail Freight Service Act. Then, we will resume the second reading debate on Bill C-48, Technical Tax Amendments Act, 2012.

Before question period on Monday and Tuesday, the House will debate third reading of Bill C-42, Enhancing Royal Canadian Mounted Police Accountability Act. After question period those days, we will turn to second reading of Bill C-51, Safer Witnesses Act.

On Wednesday, we will debate second reading of Bill S-12, the incorporation by reference in regulations act. I do not expect that this bill, which responds to views of the Standing Joint Committee for the Scrutiny of Regulations, would need a lot of House time. I hope we can deal with it quickly. We could then turn to report stage and possible third reading of Bill S-7, the combating terrorism act.

Next Thursday shall be the fourth allotted day, which I understand will see the Liberals choosing our topic of debate.

On Friday, we will resume any unfinished debates on the bills we just mentioned, or we could also consider dealing with any of the many bills dealing with aboriginal issues. That being raised as a concern, we have Bill S-2 dealing with matrimonial property; we have another bill dealing with safe water for first nations; and we have another bill dealing with fair elections for first nations. On all of these bills we would welcome the support of the official opposition. We have not had that to date, but if we do, we can deal with them very quickly on that day. I would be delighted to do that. I will await with interest the response from the NDP.