This bill is from the 41st Parliament, 1st session, which ended in September 2013.
Jim Flaherty Conservative
This bill has received Royal Assent and is now law.
This is from the published bill. The Library of Parliament has also written a full legislative summary of the bill.
Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it
(a) allows certain adoption-related expenses incurred before a child’s adoption file is opened to be eligible for the Adoption Expense Tax Credit;
(b) introduces an additional credit for first-time claimants of the Charitable Donations Tax Credit;
(c) makes expenses for the use of safety deposit boxes non-deductible;
(d) adjusts the Dividend Tax Credit and gross-up factor applicable in respect of dividends other than eligible dividends;
(e) allows collection action for 50% of taxes, interest and penalties in dispute in respect of a tax shelter that involves a charitable donation;
(f) extends, for one year, the Mineral Exploration Tax Credit for flow-through share investors;
(g) extends, for two years, the temporary accelerated capital cost allowance for eligible manufacturing and processing machinery and equipment;
(h) clarifies that the income tax reserve for future services is not available in respect of reclamation obligations;
(i) phases out the additional deduction available to credit unions over five years;
(j) amends rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons; and
(k) repeals the rules relating to international banking centres.
Part 1 also implements other income tax measures and tax-related measures. Most notably, it
(a) amends rules relating to caseload management of the Tax Court of Canada;
(b) streamlines the process for approving tax relief for Canadian Forces members and police officers;
(c) addresses a technical issue in relation to the temporary measure that allows certain family members to open a Registered Disability Savings Plan for an adult individual who might not be able to enter into a contract; and
(d) simplifies the determination of the Canadian-source income of non-resident pilots employed by Canadian airlines.
Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by
(a) reducing the compliance burden for employers under the GST/HST pension plan rules;
(b) providing the Minister of National Revenue the authority to withhold GST/HST refunds claimed by a business where the business has failed to provide certain GST/HST registration information;
(c) expanding the GST/HST exemption for publicly funded homemaker services to include personal care services provided to individuals who require such assistance at home;
(d) clarifying that reports, examinations and other services that are supplied for a non-health-care-related purpose do not qualify for the GST/HST exemption for basic health care services; and
(e) ending the current GST/HST point-of-sale relief for the Governor General.
Part 2 also amends the Excise Tax Act and Excise Act, 2001 to modify the rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons.
In addition, Part 2 amends the Excise Act, 2001 to ensure that the excise duty rate applicable to manufactured tobacco other than cigarettes and tobacco sticks is consistent with that applicable to other tobacco products.
Part 3 implements various measures, including by enacting and amending several Acts.
Division 1 of Part 3 amends the Customs Tariff to extend for ten years, until December 31, 2024, provisions relating to Canada’s preferential tariff treatments for developing and least-developed countries. Also, Division 1 reduces the rate of duty under tariff treatments in respect of a number of items relating to baby clothing and certain sports and athletic equipment imported into Canada on or after April 1, 2013.
Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to remove some residency requirements to provide flexibility for financial institutions to efficiently structure the committees of their boards of directors.
Division 3 of Part 3 amends the Federal-Provincial Fiscal Arrangements Act to renew the equalization and territorial formula financing programs until March 31, 2019 and to implement total transfer protection for the 2013-2014 fiscal year. That Act is also amended to clarify the time of calculation of the growth rate of the Canada Health Transfer for each fiscal year beginning after March 31, 2017.
Division 4 of Part 3 authorizes payments to be made out of the Consolidated Revenue Fund to certain entities or for certain purposes.
Division 5 of Part 3 amends the Canadian Securities Regulation Regime Transition Office Act to remove the statutory dissolution date of the Canadian Securities Regulation Regime Transition Office and to provide authority for the Governor in Council, on the Minister of Finance’s recommendation, to set another date for the dissolution of that Office.
Division 6 of Part 3 amends the Investment Canada Act to clarify how proposed investments in Canada by foreign state-owned enterprises and WTO investors will be assessed and to allow for the extension, when necessary, of timelines associated with national security reviews.
Division 7 of Part 3 amends the Canada Pension Plan to ensure that the Canada Revenue Agency can accurately identify, calculate and refund overpayments made to the Canada Pension Plan and the Quebec Pension Plan in a particular year by contributors who live outside Quebec.
Division 8 of Part 3 amends the Pension Act and the War Veterans Allowance Act to ensure that veterans’ disability benefits are no longer deducted when calculating war veterans allowance.
Division 9 of Part 3 amends the Immigration and Refugee Protection Act to authorize the revocation of temporary foreign worker permits, the revocation and suspension of opinions provided by the Department of Human Resources and Skills Development with respect to an application for a work permit and the refusal to process requests for such opinions. It authorizes fees to be paid for rights and privileges conferred by means of a work permit and exempts, from the application of the User Fees Act, those fees as well as fees for the provision of services in relation to the processing of applications for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident or in relation to requests for an opinion with respect to an application for a work permit.
It also provides that decisions made by the Refugee Protection Division under the Immigration and Refugee Protection Act in respect of claims for refugee protection that were referred to that Division during a specified period are not subject to appeal to the Refugee Appeal Division if they take effect after a certain date.
Division 10 of Part 3 amends the Citizenship Act to expand the Governor in Council’s authority to make regulations respecting fees for services provided in the administration of that Act and cases in which those fees may be waived. It also exempts, from the application of the User Fees Act, fees for services provided in the administration of the Citizenship Act.
Division 11 of Part 3 amends the Nuclear Safety and Control Act to authorize the Canadian Nuclear Safety Commission to spend for its purposes the revenue it receives from the fees it charges for licences.
Division 12 of Part 3 enacts the Department of Foreign Affairs, Trade and Development Act, sets out the powers, duties and functions of the Minister of Foreign Affairs, the Minister for International Trade and the Minister for International Development and provides for the amalgamation of the Department of Foreign Affairs and International Trade and the Canadian International Development Agency.
Division 13 of Part 3 authorizes the taking of measures with respect to the reorganization and divestiture of all or any part of Ridley Terminals Inc.
Division 14 of Part 3 amends the National Capital Act and the Department of Canadian Heritage Act to transfer certain powers, duties and functions to the Minister of Canadian Heritage from the National Capital Commission. It also makes consequential amendments to the National Holocaust Monument Act to change the Minister responsible for the construction of the monument to the Minister of Canadian Heritage from the Minister responsible for the National Capital Act.
Division 15 of Part 3 amends the Salaries Act to add ministerial positions for regional development responsibilities for northern Canada, and northern and southern Ontario. It also amends the Salaries Act to replace a reference to the Solicitor General of Canada with a reference to the Minister of Public Safety and Emergency Preparedness. It also makes an amendment to the Parliament of Canada Act to provide that the maximum number of Parliamentary Secretaries who may be appointed is equal to the number of ministers for whom salaries are provided in the Salaries Act.
Division 16 of Part 3 amends the Department of Public Works and Government Services Act to remove the requirement for the Minister of Public Works and Government Services to obtain a request from a government, body or person in Canada or elsewhere in order for the Minister to do certain things for or on their behalf. It also amends that Act to specify that the Governor in Council’s approval relating to those things may be given on a general or a specific basis.
Division 17 of Part 3 amends the Financial Administration Act to give the Governor in Council the authority to direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent. It also gives the Treasury Board the authority to require that an employee under the jurisdiction of the Secretary of the Treasury Board observe the collective bargaining between the Crown corporation and the bargaining agent. It requires that a Crown corporation that is directed to have its negotiating mandate approved obtain the Treasury Board’s approval before entering into a collective agreement. It also gives the Governor in Council the authority to direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of certain of its non-unionized employees. Finally, it makes consequential amendments to other Acts.
Division 18 of Part 3 amends the Keeping Canada’s Economy and Jobs Growing Act to provide for increases to the sums that may be paid out of the Consolidated Revenue Fund for municipal, regional and First Nations infrastructure through the Gas Tax Fund. It also provides that the sums may be paid on the requisition of the Minister of Indian Affairs and Northern Development.
All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.
Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-60s:
The House resumed consideration of the motion that Bill C-60, An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures, be read the second time and referred to a committee, and of the amendment.
Jim Flaherty ConservativeMinister of Finance
Mr. Speaker, I thank the member for Mississauga East—Cooksville for the question. I also ask why the NDP and Liberal MPs plan to vote against Bill C-60, the first step in implementing the economic action plan, 2013.
I am deeply disappointed that they would oppose job-creating measures to help manufacturers while denying support for vulnerable Canadians in the form of palliative care, veterans disability benefits and library services for the blind. I call on the NDP and Liberal members to—
Wladyslaw Lizon Conservative Mississauga East—Cooksville, ON
Mr. Speaker, while our Conservative government is standing up for Canada's economy with Bill C-60, economic action plan 2013 act, no. 1, later today the opposition is planning to vote against it. Why are NDP and Liberal MPs saying no to more support for manufacturers, saying no to increased support for infrastructure in our cities and towns, saying no to new tax relief for parents adopting a child or for Canadians who give to a charity?
Can the Minister of Finance please update this House on the status of Bill C-60?
Elizabeth May Green Saanich—Gulf Islands, BC
Mr. Speaker, the second petition is from residents of the Vancouver area concerned about the protection of the CBC, which is particularly timely given the debate we are having today on provisions in Bill C-60 that would compromise the independence of the CBC.
Pierre Nantel NDP Longueuil—Pierre-Boucher, QC
Mr. Speaker, I seek unanimous consent of the House to move the following motion: That, notwithstanding any Standing Order or usual practice of the House, clauses 213 to 224 regarding the National Capital Act and the Department of Canadian Heritage Act be removed from Bill C-60, An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures, and that these clauses do compose Bill C-62; that Bill C-62 be deemed read a first time and be printed; that the order for second reading of the said bill provide for the referral to the Standing Committee on Canadian Heritage; that Bill C-60 retain the status on the order paper that it had prior to the adoption of this order; that Bill C-60 be reprinted as amended; and that the law clerk and the parliamentary counsel be authorized to make any technical changes or corrections as may be necessary to give effect to this motion.
Alexandre Boulerice NDP Rosemont—La Petite-Patrie, QC
Mr. Speaker, as we know, the Conservatives are against Canada's millions of unionized workers and their rights, which they systematically attack. However, hidden at the very end of Bill C-60, so that few people would even realize it is there, is a measure attacking the managers of crown corporations by interfering with their negotiating powers. Now the Conservatives want to be able to control the offers that management puts on the table, as though the head of the CBC needs any advice from a minister who lost track of $3 billion.
Before putting his nose into everyone else's business, can the minister do his homework and respect the independence of crown corporations?
Peter Van Loan ConservativeLeader 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.
Nathan Cullen NDP Skeena—Bulkley Valley, BC
Mr. Speaker, we have just been introduced to a new riding in the House of Commons, the riding of Toronto South, which I believe has a somewhat aquatic environment.
This morning the government introduced time allocation on omnibus 3.0. Yesterday, we started debating the 120-odd pages of Bill C-60 and after just two hours of debate, the government thought it was enough and brought in time allocation for the 32nd time in this Parliament's session, more than any government in Canadian history. No wonder the government is afraid of discussion. Just this week, the Auditor General brought to light some problems that were raised by the official opposition and have been for many years now. The marine search and rescue program is falling apart, the temporary foreign worker program is an absolute fiasco and is being abused and more than $3 billion in taxpayer money has been simply misplaced and misunderstood. There is something seriously wrong.
Instead, we have a government that ignores the good advice of the official opposition and Canadians. It imposes its bills without proper debate, tries to solve problems in committee once it realizes that it is on the wrong track, or waits for the courts to strike down its bills because they go against the Canadian Charter of Rights and Freedoms and the Constitution.
It is unbelievable that the Leader of the Government in the House of Commons does not realize that there is a fundamental problem with this approach. It simply does not work.
With the clock ticking on the antidemocratic antics of closure, could the government House leader tell us what he has planned for the remainder of this week and the week to come?
Ted Hsu Liberal Kingston and the Islands, ON
Mr. Speaker, I am here tonight to speak and to ask two questions of the government.
The first is about liability for accidents at offshore drilling installations and at nuclear power plants. The liability limits, in the case of an accident at an offshore drilling operation, are only $30 million in the Atlantic and $40 million in the Arctic. I think the government members would agree with me that these liability limits are too low. These are caps on the amount a company is liable for in the case of an accident.
The Conservatives have hinted that legislation may be forthcoming to increase these limits. Let me just give a simple illustration of why these limits need to be increased. The current limit is $40 million in the Arctic. The cost of the BP spill in the Gulf of Mexico was $40 billion. That is 1,000 times more than the current liability limit.
I know that the Conservatives have hinted that some legislation may be forthcoming. When is that legislation forthcoming? Could it not have been introduced in Bill C-60, which has a number of pieces that did not appear in the budget?
The second place liability limits need to be increased is at nuclear power plants. Currently the liability cap is only $75 million. I know that when we had a minority Conservative government, legislation to increase the liability limits on accidents at nuclear power plants from $75 million to something like $650 million or more was introduced three different times. All three bills died for one reason or another, whether it was an early election, prorogation or simply that the bill was not advanced by the government. However, now that we have a majority Conservative government, and have for two years, I do not understand why the government has not introduced stand-alone legislation that could be examined carefully and debated.
Why could the Conservatives not simply reintroduce legislation they were willing to introduce in a minority government? I challenge the government to explain why it has not done so. I think people will ask whether the Conservatives, which now have a majority government, really wanted to increase the liability limits when they were in a minority government. That is my other question.
In response to my initial question in question period, the Parliamentary Secretary to the Minister of Natural Resources, speaking for the government, said, “the foundation for our liability regime is the polluter pay principle”. That is something that perhaps all members of the House could agree on.
Now that the current government is spending a lot of time going to the United States to lobby the government there to approve the Keystone XL pipeline and to claim that Canada is strong on environmental protection, would the government extend the polluter pay principle, and would it apply it to other things that damage the natural environment? They are lobbying the United States government and claim to be protecting the natural environment and caring about climate change.