Bill C-9 · 40th Parliament · Stephen Harper
Jobs and Economic Growth Act
An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures
Government bill. Became law.
- IntroducedMarch 29, 2010
- Debated in principleApril 19, 2010
- Studied by a committeeDone
- Passed its first chamberJune 8, 2010
- Passed the second chamberJuly 11, 2010
- Became lawJuly 12, 2010
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Stephen HarperPrime Minister
- Irving GersteinSenate · Sponsor in the Senate
- Ted MenziesPraises the bill as a proactive plan that strengthens the economy and creates jobs.
- Mike WallaceCredits the Conservative vision and economic action plan for managing the crisis.
- Rick DykstraMember praises the bill as a key component of the economic action plan that is working.
- Dean Del Mastrobacks the bill and opposes delay motions
- Ed FastMember defends the economic action plan and criticizes opponents of it.
- Randy KampExplicitly rises in support of the bill as a plan to strengthen the economy.
Who carries this bill
Arrows run from the person responsible to those who answer to them on this bill. The critic leads the Senate’s scrutiny and answers to no one on it.
What it set out to do
The Library of Parliament does not prepare Legislative Summaries for budget implementation bills. The following is a short summary: On 29 March 2010, the Minister of Finance introduced Bill C-9, An Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures, in the House of Commons and it was given first reading. Part 1 implements income tax measures proposed in the March 4, 2010 Budget. Among other things, it • introduces amendments to the Universal Child Care Benefit Act; • amends rules relating to payments made to a Registered Education Savings Plan or a Registered Disability Savings Plan • implements amendments to the family income thresholds used to determine eligibility for Canada Education Savings Grants, Canada Disability Savings Grants and Canada Disability Savings Bonds; • reinstates the 50% inclusion rate for Canadian residents who have been in receipt of U.S. social security benefits since before January 1, 1996; • extends the mineral exploration tax credit for one year; • reduces the rate of interest payable by the Minister of National Revenue on tax overpayments made by corporations; • modifies the definition “taxable Can…
Summary by the Library of Parliament.
Where members stand
That the Bill be now read a second time and referred to the Standing Committee on Finance. · 2010-04-19 · Passed
What the Senate tried to change
- adds safeguardsLowell MurrayRequire government to table any AECL agreement in both houses of Parliament for approval.Voted down · July 12, 2010 · Senate record
How it changed on the way
56% of the text as introduced was changed or removed by the time it became law (241,436 words introduced, 235,490 passed). A committee amended it.
substantial changeintent mostly kept
Over half the bill text was altered between introduction and royal assent, mainly through technical rewording and added detail in tax credit rules. Core budget measures on income tax, child benefits, and property definitions stayed intact with only narrow refinements.
- Extended the mineral exploration tax credit period with new qualifying language.
Before: “(a) that is a Canadian exploration expense incurred by a corporation a”
After: “(a) that is a Canadian exploration expense incurred by a corporation after March 2010 and before 2012 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2012) in conducting mining exploration activity from or above the surface of the eart”
How precisely it is written
mixedChallenging the law: ModerateDisputing a charge: Hard
The bill mixes exact numerical thresholds, formulas and defined terms for tax and excise rules with broad grants of regulatory power and some open-ended qualifiers. This produces pockets of black-and-white rules alongside areas open to argument over scope and application.
Open to argument
“confer on the Governor in Council the power to make regulations that limit or prohibit certain financial transactions”
The phrase leaves the content, scope and triggers of the prohibition entirely to future regulations without statutory limits.“in the prescribed manner”
Reliance on future prescriptions delegates the operative standard outside the statute.
Clear-cut
“the total of the contribution and all other contributions made at or before that time to the plan or to any other registered disability savings plan of the beneficiary would exceed $200,000”
A fixed dollar cap supplies an objective, easily verified limit.“more than 50% of the fair market value of the share or interest, as the case may be, was derived directly or indirectly from one or any combination of (i) real or immovable property situated in Canada”
A clear percentage threshold tied to listed property types creates a bright-line test.“The amount of the penalty for each excise stamp that cannot be accounted for is equal to the duty that would be imposed on a tobacco product for which the stamp was issued under subsection 25.1(1)”
The penalty is mechanically linked to an existing statutory duty amount.
Discretion. Significant discretion remains with the Governor in Council and the Minister to set regulatory details, acceptable security amounts, stamp formats, and enforcement procedures.
Challenging the law itself. Broad regulatory authority over financial transactions could be challenged as vague or overbroad under section 7 of the Charter, though the tax and excise provisions are more tightly drafted.
Disputing a charge under it. Most operative rules rely on numerical thresholds, formulas and defined property categories that leave little room for factual dispute once records are examined.
Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.
Did it work?
no evaluation found
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.