At 11:00 a.m., pursuant to Standing Order 30(6), the House proceeded to the consideration of Private Members' Business.

Mr. Kelly (Calgary Rocky Ridge), seconded by Mr. Kmiec (Calgary Shepard), moved, — That the Standing Committee on Finance be instructed to undertake a study to prepare and bring in a bill, and to report to the House on: (a) the steps necessary to establish an enforceable duty of care between the Canada Revenue Agency (CRA) and individual taxpayers; (b) the steps necessary to make the provisions of the Taxpayer Bill of Rights legally enforceable, such as by amending the Canada Revenue Agency Act to establish a duty of care owed by the employees of CRA to the taxpayer when performing duties and functions under all revenue related law, with the standard of care being defined as the rights contained in the Taxpayer Bill of Rights; (c) the steps necessary to amend the Taxpayer Bill of Rights with the following changes, (i) in Right 4, add the requirement that CRA take reasonable and necessary steps to avoid frivolous, vexatious, malicious, and/or grossly negligent actions toward taxpayers, (ii) in Right 8, add the requirement that information provided by CRA via any means, including but not limited to correspondence, telephone calls, and its website, be accurate, reliable, and in compliance with all applicable revenue law, and add the requirement that information provided by CRA to taxpayers by telephone be followed, within a reasonable time, by the same advice in writing, (iii) in Right 9, add the requirement that complaints about CRA’s service be addressed in a timely manner, add investigation and enforcement powers to the Office of the Taxpayers’ Ombudsman, including the power to dispense remedies to make a taxpayer whole in relation to the standard of care set out in the Taxpayers Bill of Rights, (iv) or, if the changes mentioned in (i), (ii), and (iii) are not possible, to add the additional rights mentioned in subsections (i), (ii), and (iii), as new rights; (d) the steps necessary to empower the Office of the Taxpayers’ Ombudsman to direct compliance with Tax Court rulings or formal decisions on specific cases; and (e) the steps necessary to impose reasonable limits on the rights forming the standard of care and duty of care created by the sections above; and, that the Committee report to the House no later than December 15, 2017, provided that in its report, the Committee shall recommend the principles, scope and general provisions of the said bill and may include recommendations regarding legislative wording; and, that the tabling of a report pursuant to this order shall be an order to bring in a bill based thereon; and when the Member for Calgary Rocky Ridge, in proposing a motion for first reading of a bill, states that the bill is in response to the recommendations contained in a report pursuant to this order, the second reading and subsequent stages of the bill shall be considered under Private Members' Business and the bill shall be placed immediately at the bottom of the Order of Precedence of Private Members' Business as a votable item in the name of the Member for Calgary Rocky Ridge. (Private Members' Business M-43)

Debate arose thereon.

Pursuant to Standing Order 93(1), the Order was dropped to the bottom of the order of precedence on the Order Paper.

The House resumed consideration of the motion of Mr. Garneau (Minister of Transport), seconded by Ms. Mihychuk (Minister of Employment, Workforce Development and Labour), — That Bill C-10, An Act to amend the Air Canada Public Participation Act and to provide for certain other measures, be now read a second time and referred to the Standing Committee on Transport, Infrastructure and Communities;

“the House decline to give second reading to Bill C-10, An Act to amend the Air Canada Public Participation Act and to provide for certain other measures, because it:

(a) threatens the livelihoods of thousands of Canadian workers in the aerospace industry by failing to protect the long-term stability of the Canadian aerospace sector from seeing jobs outsourced to foreign markets;

(b) forces Canadian manufacturers to accept greater risks and to incur greater upfront costs in conducting their business;

(c) provides no guarantee that the terms and conditions of employment in the Canadian aeronautics sector will not deteriorate under increased and unfettered competition; and

(d) does not fulfill the commitments made by the Prime Minister when he attended demonstrations alongside workers in the past.

The debate continued.

Pursuant to Standing Order 31, Members made statements.

Pursuant to Standing Order 30(5), the House proceeded to Oral Questions.

Mr. Morneau (Minister of Finance) laid upon the Table, — Notice of a Ways and Means motion to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures. (Ways and Means No. 6) — Sessional Paper No. 8570-421-6.

Pursuant to Standing Order 83(2), at the request of Mr. Morneau (Minister of Finance), an Order of the Day was designated for the consideration of this Ways and Means motion.

By unanimous consent, it was ordered, — That, notwithstanding any Standing Order or usual practice of the House, at the expiry of the time provided for Oral Questions on April 19, 2016, the House shall consider Ways and Means motion No. 6 immediately following the taking of the deferred recorded division on Ways and Means motion No. 2.

Pursuant to Standing Order 32(2), Mrs. Caesar-Chavannes (Parliamentary Secretary to the Prime Minister) laid upon the Table, — Government response, pursuant to Standing Order 36(8), to the following petition:

Mr. Ellis (Bay of Quinte), from the Standing Committee on Veterans Affairs, presented the Second Report of the Committee (Main Estimates 2016-17 — Votes 1 and 5 under Veterans Affairs, and Vote 1 under Veterans Review and Appeal Board. — Sessional Paper No. 8510-421-24.

A copy of the relevant Minutes of Proceedings (Meeting No. 6) was tabled.

Mr. Maloney (Etobicoke—Lakeshore), from the Standing Committee on Natural Resources, presented the First Report of the Committee (Main Estimates 2016-17 — Vote 1 under Atomic Energy of Canada Limited, Vote 1 under Canadian Nuclear Safety Commission, Vote 1 under National Energy Board, Votes 1, 5 and 10 under Natural Resources, and Vote 1 under Northern Pipeline Agency). — Sessional Paper No. 8510-421-25.

A copy of the relevant Minutes of Proceedings (Meeting No. 6) was tabled.

Mr. Bagnell (Yukon), from the Standing Committee on Procedure and House Affairs, presented the Seventh Report of the Committee, which was as follows:

By unanimous consent, it was resolved, — That the Seventh Report of the Standing Committee on Procedure and House Affairs, presented earlier today, be concurred in.

Mr. Caron (Rimouski-Neigette—Témiscouata—Les Basques), seconded by Mr. Julian (New Westminster—Burnaby), moved, — That it be an instruction to the Standing Committee on Finance that, during its consideration of Bill C-2, An Act to amend the Income Tax Act, the Committee be granted the power to divide the Bill in order that all the provisions related to the contribution limit increase of the Tax-Free Savings Account be in a separate piece of legislation.

Debate arose thereon.

The question was put on the motion and, pursuant to Standing Order 45, the recorded division was deferred until Tuesday, April 19, 2016, at the expiry of the time provided for Oral Questions.

Pursuant to Standing Order 36, petitions certified by the Clerk of Petitions were presented as follows:

The House resumed consideration of the motion of Mr. Garneau (Minister of Transport), seconded by Ms. Mihychuk (Minister of Employment, Workforce Development and Labour), — That Bill C-10, An Act to amend the Air Canada Public Participation Act and to provide for certain other measures, be now read a second time and referred to the Standing Committee on Transport, Infrastructure and Communities;

The debate continued.

Pursuant to Standing Order 36, petitions certified by the Clerk of Petitions were filed as follows:

At 6:30 p.m., pursuant to Standing Order 38(1), the question “That this House do now adjourn” was deemed to have been proposed.

After debate, the question was deemed to have been adopted.

Accordingly, at 6:49 p.m., the Speaker adjourned the House until tomorrow at 10:00 a.m., pursuant to Standing Order 24(1).