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Bill C-49

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RECOMMENDATION

Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled ``An Act to implement certain provisions of the budget tabled in Parliament on December 10, 2001''.

SUMMARY

PART 1

Part 1 enacts the Canadian Air Transport Security Authority Act, which establishes the Canadian Air Transport Security Authority to carry out the mandate described therein, including taking actions for the effective and efficient screening of persons who access aircraft or restricted areas through screening points. The Authority is also responsible for ensuring consistency in the delivery of screening across Canada. The Authority is managed by a board of directors composed of eleven members appointed by the Governor in Council on the recommendation of the Minister of Transport. The Authority may authorize an operator of an aerodrome designated by regulation to deliver screening on its behalf at that aerodrome, subject to any terms and conditions that it establishes. The Authority is subject to Part X of the Financial Administration Act except for derogations set out in Part 1 of this enactment.

PART 2

Part 2 enacts the Air Travellers Security Charge Act, which implements the Air Travellers Security Charge announced in Budget 2001. The Charge will take effect on April 1, 2002 and apply in respect of emplanements in Canada. The Charge will be payable by purchasers of air travel and collected by registered air carriers or their agents at the time of sale.

PART 3

Part 3 amends the Employment Insurance Act and the Employment Insurance (Fishing) Regulations to extend the benefit period and the entitlement to special benefits for maternity claimants who, without the amendment, could not receive all of their special benefits. It also amends the Act and the Regulations to extend the benefit period and the period during which a claimant may receive parental benefits, if the claimant's child is hospitalized. It also makes related amendments to the Canada Labour Code to give employees an option as to when their parental leave begins.

PART 4

Part 4 implements the Income Tax Act measures announced in the Budget of December 10, 2001. These include provisions that

    - allow apprentice vehicle mechanics to deduct a portion of the cost of new tools acquired after 2001

    - allow individuals to claim a deduction to offset the inclusion in income of tuition assistance for adult basic education received under certain government programs

    - extend the education tax credit to students who receive financial assistance for post-secondary education under certain government training programs

    - provide for tax-deferred intergenerational transfers of commercial woodlot operations that are farming businesses

    - make permanent the special tax assistance for donations of certain securities to public charities

    - make entitlements to the goods and services tax credit more responsive to changes in family circumstances

    - allow small businesses to defer for at least six months corporate tax instalments that would otherwise become payable in the first quarter of 2002

    - clarify the application of section 115.2 of the Act to partnerships and their members

    - allow full deductibility of the costs of meals provided at a temporary work camp established to provide room and board to employees at a construction work site

PART 5

Part 5 enacts the Canada Fund for Africa Act, which establishes a program to provide contributions for the economic and social development of Africa.

PART 6

Part 6 enacts the Canada Strategic Infrastructure Fund Act, which establishes a program. The object of the program is to provide contributions for the carrying out of large-scale strategic infrastructure projects that contribute to economic growth or quality of life in Canada and advance Canada's objectives with respect to infrastructure.