Bill C-13 · 41th Parliament · Stephen Harper
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
Government bill. Became law.
- IntroducedOct. 4, 2011
- Debated in principleOct. 17, 2011
- Studied by a committeeDone
- Passed its first chamberNov. 21, 2011
- Passed the second chamberDec. 12, 2011
- Became lawDec. 14, 2011
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
- Cheryl GallantExplicitly states pleasure in speaking in support of the legislation.
- Harold Albrechtrises in favour of the bill and praises the government's fiscal record and job creation.
- Cathy McLeodExpresses delight in speaking to the bill as part of the economic action plan with important elements.
- Wladyslaw Lizonendorses staying the course with the economic action plan in the bill
- Shelly GloverExplicitly states it is an honour to rise to support Bill C-13.
- Mike Wallacedefends the bill as necessary implementation of the budget and questions opposition on deficits
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 4 October 2011, the Minister of Finance introduced Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures (Keeping Canada's Economy and Jobs Growing Act), in the House of Commons and it was given first reading. Part 1 implements income tax measures and related measures proposed in the 2011 budget. Among other things it: • introduces the family caregiver tax credit for caregivers of infirm dependent relatives; • introduces the children’s arts tax credit on up to $500 per child of eligible fees associated with children’s artistic, cultural, recreational and developmental activities; • 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; • eliminates the rule that limits the number of claimants for the child tax credit to one per domestic establishment; • removes the $10,000 limit on eligible expenses that can be claimed under the medical expense tax credit in respect of a dependent relati…
Summary by the Library of Parliament.
Where members stand
That · 2011-10-06 · Passed
How it changed on the way
61% of the text as introduced was changed or removed by the time it became law (61,716 words introduced, 60,344 passed).
substantial changeintent mostly kept
The bill kept its core budget tax measures but saw 61% of the text revised through technical fixes to complex partnership accrual formulas and minor wording tweaks. These changes refined definitions and calculations without altering the announced policy goals.
- Wording of the children's arts tax credit was adjusted for clarity.
Before: “introduces the children's arts tax credit on up to $500 per child of eligible fees associated with children's artistic, cultural, recreational and develop- mental activities;”
After: “introduces the children's arts tax credit of up to $500 per child of eligible fees associated with children's artistic, cultural, recreational and develop- mental activities;”
- Assent date and chapter number were added upon passage.
After: “ASSENTED TO 15th DECEMBER, 2011”
How precisely it is written
preciseChallenging the law: HardDisputing a charge: Hard
The provisions rely on defined terms, fixed dates, percentage thresholds, and algebraic formulas to calculate income inclusions and transitional relief. This produces objective, mechanical outcomes once the inputs are known.
Clear-cut
“more than 10% of (a) the income or loss of the partnership;”
Uses a clear numerical threshold rather than a qualitative test.“the amount determined by the formula [(A – B) × C/D] – (E + F)”
Defines the exact computational method with labelled variables.
Discretion. Virtually none; amounts are fixed by statute once facts about fiscal periods and membership are established.
Challenging the law itself. Technical tax rules with no obvious vagueness or overbreadth that would engage section 7 or 8 of the Charter.
Disputing a charge under it. Compliance turns on verifiable dates, percentages and arithmetic, leaving little room for interpretive dispute once records exist.
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?
not effective
The 2017 Department of Finance evaluation of the Children’s Arts Tax Credit (introduced by this Act) and related Children’s Fitness Tax Credit found relevant objectives but significant shortcomings in effectiveness, equity, and efficiency, with small price effects unlikely to drive behavioral change and benefits skewed to high-income families. No statutory reviews, PBO/Auditor General reports, court rulings, or other official evaluations of the Act as a whole or its other measures (such as the family caregiver tax credit) were identified.
- Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2017: part 9evaluationThe Children’s Arts Tax Credit (and Children’s Fitness Tax Credit) had relevant policy objectives but were ineffective at promoting participation in activities, primarily benefited high-income families with significant windfall gains, and had shortcomings in equity and efficiency.
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.