Dear Constituents,

In my Fall Report, I introduced you to Mrs. Irene Corridore and Mrs. Joan Philips who have run my constituency office in Mississauga for over 10 years. I also have a very busy office in Ottawa to co-ordinate my Parliamentary responsibilities. On the cover, I am pictured with Mrs. Catherine MacKay at my swearing in ceremony for the 38th Parliament. Catherine has run my Ottawa office for many years.

In Ottawa, I have responsibilities to do my duty in the House on certain days. That’s when a member gives speeches and asks questions. I also have meetings twice a week with the Government Operations and Estimates Committee of which I am the Vice Chair. Briefing sessions on emerging issues, caucus meetings and appointments with representatives of various groups and organizations are also very frequent.

With all this activity going on, you need someone reliable to manage your commitments and all the paper work as well as to co-ordinate my affairs with the Mississauga office. Catherine’s many years of experience on Parliament Hill are invaluable and very helpful to my entire team so that we can do the best job possible.

In this report, I have provided some features which I hope you will find interesting and as always, your comments or questions are most welcome. These include:

· Extracts from a speech I gave on a very important Bill C-2, which deals with amendments to the Criminal Code on the possession of Child Pornography
· A summary of the Government Bills which have been introduced in Parliament to early November
· Income Tax Tips which I hope might be helpful to you when you prepare your 2004 Tax Return
· Information on the New Horizons for Seniors program which was launched in October 2004
As you know I also have been very active in proposing Private Members Bills and Motions. These are ideas which an MP would like to promote and in my case, most have been inspired by constituents. In October I table three Bills and 19 motions most of which relate to the health and well being of seniors.

While very few of these will get debated in the House of Commons, the best outcome is to convince the Government to adopt the ideas and table their own Bill or to include the item in the Budget.

I have been fortunate to have my name drawn in the House lottery to debate one of my initiatives in Parliament. I was drawn number 8 out of 260 eligible members and I expect that the Bill of my choice will be debated prior to Christmas.

Finally, I want to thank all of you for your thoughtful and constructive feedback over the past year. Your input has helped me to do the best job possible on your behalf and I am very grateful for the opportunity to represent you in Parliament.

Sincerely,

Paul Szabo

One of the important responsibilities of a Member of Parliament is to educate themselves on issues and to make speeches in the House of Commons on legislation with the purpose of making recommendations on how to improve upon a Bill or Motion. The following is an extract of a speech I delivered on October 13, 2004 on C-2, a Bill to strengthen our laws on child pornography.

Mr. Paul Szabo (Mississauga South, Lib.): Mr. Speaker, I am pleased to participate in the debate on Bill C-2, on the subject matter of child pornography. I think every member in this place would agree that the existence of child pornography necessarily means that a child has been abused.

Bill C-2 contains amendments to the Criminal Code but nowhere in the Bill do we have the full definition of what constitutes pornography. In the Criminal Code, child pornography means:

(a) a photographic, film, video or other visual representation, whether or not it was made by electronic or mechanical means,
(i) that shows a person who is or is depicted as being under the age of eighteen years and is engaged in or is depicted as engaged in explicit sexual activity; or
(ii) the dominant characteristic of which is the depiction, for sexual purpose, of a sexual organ or the anal region of a person under the age of eighteen years; or

Part (b) is now replaced in part by adding audio recording. Part (b) will now read: “any written material, visual representation or audio recording that advocates or counsels sexual activity with a person under the age of eighteen years that would be an offence under this Act.”

The bill adds new paragraphs (c) and (d) referring to:
(c) any written material whose dominant characteristic is the description, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act; or
(d) any audio recording that has as its dominant characteristic the description, presentation or representation, for a sexual purpose, of sexual activity with a person under the age of eighteen years that would be an offence under this Act.

Should Bill C-2 pass, that, in its totality, will be the definition in the Criminal Code of child pornography.

Bill C-2 does build on the constructive input of parliamentarians over the last couple of Parliaments. We have dealt with some very touchy subjects. “Artistic merit” was very problematic for the House. Another was “public good”. I am not sure many people at the time understood what public good meant. It is terminology that has tended to open up certain difficulties with members but with which I think we can still work.

I suggest that in this bill, we have a new concept called “legitimate purpose”. I think we could use better language and maybe the committee will help us to understand what better language there might be. The important thing is that we have to communicate with Canadians about the essence of the bill and the essence of the government's approach to addressing this most serious issue of child pornography.

I would suggest, as an example, that legitimate purpose might be replaced by “authorized possession”. That would mean that police officers who seize material in their role would be authorized to possess that material. A medical officer doing testing relating to a particular case would be an authorized possessor of child pornography. A scientist looking at some of the impacts, et cetera, could be one. Another, for educational purposes, could be for those who are training others to deal with the terrible situation of what happens to children when they are the victims of abuse relating to child pornography.

I want to comment on the fact that Bill C-2 contains the add on item of art, which has been raised by other members in the House. The Robin Sharpe case really raised this. Sharpe had four charges laid against him. Two charges were clearly related to possession of pornography as defined under the Criminal Code and two were related to the possession of materials which Mr. Sharpe created himself, arguably, as he stated, for his own use. The Supreme Court ruled that the possession of these materials, written or pictures, did not constitute possession of child pornography under the Criminal Code.

I began to wonder whether this whole issue of art was in fact related to what the Supreme Court said about the possession of something that was created by oneself. Then I thought that the question would probably be moot. If I created something (a story or a drawing) which clearly was for my own use, I would be the author and no other person would know about it. I would not show it to any other person. If I were to show it to someone then I would be distributing which would be contrary to the Criminal Code. …

I think we will be dealing again with a matter, that this place has dealt with so many times before, and that is the whole issue of court made law. The Supreme Court of Canada often, it has been suggested, has had to take an initiative because Parliament has not.

I believe this is the time for us to take the initiative to make absolutely sure the legislation reflects the values of Canadians. I know we will get into these arguments about whether the rights of one party contradict the rights of others.

Let me review section 1 of the charter as interpreted by the Supreme Court with regard to the values underlying a free and democratic society. The Supreme Court describes it as follows:
“--respect for the inherent dignity of the human person, commitment to social justice and equality, accommodation of a wide variety of beliefs, respect for cultural and group identity, and faith in social and political institutions which enhance the participation of individuals and groups in society.”

It is a complicated statement but in my opinion, this particular statement basically includes all, every belief, every practice, every action. I do not understand how we could possibly have laws that could be charter proof when in fact the Supreme Court of Canada basically said that we had to protect everyone for all things at all times.
There has to be a point at which we say that the rights of children should be put first, ahead of the rights of others who may meander into areas which border on the abuse of children.

I think this is the fundamental essence. I think it is extremely important that Parliament will be sending the bill to committee after first reading, not at second. It means that substantive changes to the legislation are possible. It means having witnesses on matters of concern can be brought forward. If the bill had been referred to committee after second reading it would not be possible. I think this is an important change in the way in which the House will be addressing legislation.

I am very hopeful that the members of the justice committee will seek to clarify the whole concept of court made law, particularly with regard to the interpretations related to the protection of individuals. The statement that the Supreme Court made with regard to how it interprets section 1 of the charter, quite frankly, is too broad. We have to understand this better.

Parliamentarians will do a better job when they know what they are up against but, quite frankly, unless we take the onus and the initiative to lay it out clearly for Canadians, then we will not be successful.

I am pleased to have participated in this brief debate on Bill C-2. I believe that many in the House have indicated that if there were any issue on which they would want the notwithstanding clause to be invoked, it would be with regard to the issue of child protection and child pornography.

I hope all parliamentarians will seize the day. (End of Speech)

Bill C-2 is now before the Standing Committee on Justice for public hearings. I fully expect that some of the issues I raised in my speech will be considered and it is my hope the Bill will be further strengthened to clearly put the rights of children, the most vulnerable in our society, ahead of all others. You can follow the progress on Bill C-2 and other Bills on the Parliamentary WEB Site at www.parl.gc.ca.

The Government has indicated that there are about 80 Bills which will be introduced in this session of Parliament. They cover a diverse range of subject matter. Todate, they include:

C-2 - An Act to amend the Criminal Code (protection of children and other vulnerable persons) and the Canada Evidence Act

C-3 – An Act to amend the Canada Shipping Act, the Canada Shipping Act, 2001, the Canada National Marine Conservation Areas Act and the Oceans Act

C-4 - An Act to implement the Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipment on Matters Specific to Aircraft Equipment

C-5 - An Act to provide financial assistance for post-secondary education savings

C-6 - An Act to establish the Department of Public Safety and Emergency Preparedness and to amend or repeal certain Acts

C-7 - An Act to amend the Department of Canadian Heritage Act and the Parks Canada Agency Act and to make related amendments to other Acts

C-8 - An Act to amend the Financial Administration Act, the Canada School of Public Service Act and the Official Languages Act

C-9 - An Act to establish the Economic Development Agency of Canada for the Regions of Quebec

C-10 - An Act to amend the Criminal Code (mental disorder) and to make consequential amendments to other Acts
C-11 - An Act to establish a procedure for the disclosure of wrongdoings in the public sector, including the protection of persons who disclose the wrongdoings

C-12 - An Act to prevent the introduction and spread of communicable diseases

C-13 - An Act to amend the Criminal Code, the DNA Identification Act and the National Defence Act

C-14 -An Act to give effect to a land claims and self-government agreement among the Tlicho, the Government of the Northwest Territories and the Government of Canada, to make related amendments to the Mackenzie Valley Resource Management Act and to make consequential amendments to other Acts

C-15 -An Act to amend the Migratory Birds Convention Act, 1994 and the Canadian Environmental Protection Act, 1999

Some of the other forthcoming bills relate to amendments to the Competition Act, First Nations fiscal institutions, Telefilm Canada, Marijuana and impaired driving under the Criminal Code.

Bills ordinarily are debated in the House of Commons and voted on to approve the Bill in principle. They then go on to Committee for public hearings and to consider amendments. They return to the House for further debate and possibly further amendments followed by a vote. Once a Bill passes all stages, it is sent to the Senate where they go through a similar process. If the Senate makes any changes to a Bill, it is returned to the House of Commons for consideration and then it is returned. Once then Senate has passed all stages, Royal Assent is obtained and the Bill becomes Law in accordance with the provisions laid out in the Bill.

With all the Bills and all the different stages, it is impractical to report on their progress in each quarterly Householder. If you have access to the Internet, you can get information on each Bill, all the debates in the House and Committee by going to www.parl.gc.ca. If not, please contact my office and we will be able to obtain the information you require.

Although I no longer operate a Chartered Accounting practice, I still do tax returns for family members and friends. It’s a good way for me to keep up with tax changes and from time to time I have found that some still don’t take advantage of savings opportunities.

Everybody has a different situation and every tip may not be applicable to you. However, in my experience, most taxpayers could find savings if they took the time to assess their choices. Below are a few tips which could save you money. Note that the figures that I have used are for the 2003 tax year. Some of these are indexed and will change slightly for the 2004 tax year.

• Medical Expenses – Everyone can receive a tax credit for eligible medical expenses which exceed the lesser of 3% of your net income or $1,755. First of all, check the tax guide to ensure that you know what is eligible. The list is long and includes things like premiums for private insurance and medical devices and aids. The next thing to know is that one spouse can claim all the expenses for the entire family. This makes a difference because if the spouse with the lowest income claims all the expenses, the 3% reduction will be less and the credit will be more unless both spouses make over $58,300 each. Finally, in any tax year you can claim medical expenses for any 12-month period which ends in the tax year. If you have large expense in the fall of one year and another large one in the summer of the next year, you may be better off by claiming them both on the same tax return. Taking this one step further, you may want to schedule appointments for medical or dental or vision care expenses before year end or delay until the new year depending on what other costs you have had or are expecting. If you had $1,000 in one year and $1,000 in the next you may not get any tax credit in either year but if you claimed them both on the second tax return, you would save money regardless of how much you make.

• Charitable Donations – Regardless of which spouse or dependent made a charitable donation, one spouse can claim them all. This can make a difference because the federal tax credit is 16% on the first $200 and 29% on everything over that. If both spouses made donations of $200 and each claimed there own you would only get 16% federal credit on the entire amount. If one claimed both donations, $200 would be at 16% and $200 would be at 29%. The provincial tax credit also increases. You should also be aware that donations can be carried forward for 5 years. That means that you may be better off delaying the claim for charitable donations and combine them in the following year which could maximize the amount eligible for the higher credit. The increased savings is likely more than you could earn in interest by taking the credit early remembering that any interest earned is taxable.

• Provincial Sales Tax Credit – If you have a child who is 16 to 18 years of age in the taxation year and if you received no Child Tax Benefit for them from the federal government, they can actually file their own tax return and claim the $100 sales tax credit and receive a refund cheque for $100 as long as their income is less than $4,000. If you claim them on your return, the credit is only $50. Only one parent can claim for both spouses and any dependents and their tax credits are reduced by 2% of the total family net income in excess of $4,000. In many cases, the income is too high to get any tax credit. That is another reason why a 16 to 18 year old should file a return. They will need a Social Insurance Number so if they do not have a card, now is a good time to get one. You may also have children who are over 18 years of age but are still in school or otherwise make no income. Make sure that they file a return as well to get their $100 provincial tax credit.

• Goods and Services Tax Credit – One spouse must claim the GST tax credit for both spouses and any dependent children. The credit is $224 for each spouse and $114 for each dependent child. This credit is reduced by 5% of the excess family income over $29,123. If you have a child who is 19 or older in the tax year, make sure they file their own return and claim the GST credit. It is worth $224 just for filing a return. Taken with the Provincial sales tax credit, a child over 18 years of age can actually receive $316 just for filing a return which they can do even if they have no income.

• Income Splitting – As a general rule, a couple will pay less tax if their income is split evenly. This is rarely the case so you may want to look for ways to shift income from the higher earning spouse to the lower. Investment income is usually a good place to start. If the higher earning spouse pays all the bills etc out of their bank account and the lower spouse uses their income to invest in GICs etc, all of the investment income can be claimed by lower income spouse. Too often couples have one bank account and often one taxpayer will claim all the income earned on savings. If you have a joint account, you can split the income between both spouses even though the T5 tax slip is in the name of one spouse. You should also be aware that those who receive a Canada Pension Plan benefit can choose to split up to 50% of their pension with their spouse. In most cases, this will reduce the total tax bill of the couple.

I hope that some of these tips have helped you think of possible savings opportunities. The key is to handle the family like one taxpayer and reduce the family taxes.

On October 22, 2004, the New Horizons For Seniors Program was launched with the first call for applications being issued by Social Development Canada. This program will receive $8 million in the first year and $10 annually thereafter. The program provides grants of up to $25,000 per project. Specific funding priorities will be set jointly with groups involved in seniors’ issues in each Province.

The program objectives are to:

· Harness the skills, experience and wisdom of seniors through volunteerism, mentorship and civic leadership; and
· Reduce the risk of isolation in aging by creating opportunities for community participation and belonging among seniors along with the development of life skills.

The expected result of New Horizons will be to increase the social participation of Canadian seniors, reduce isolation among vulnerable seniors and enhance the community’s ability to address its social and economic priorities. Effectively, the program supports active living among Canadian seniors in their communities, which contributes to quality of life and the social well-being of our society.

Interested community and seniors’ organizations are invited to submit proposals for project funding. All proposals must meet the basic eligibility requirements of the program and will be referred to a regional review committee. Once a regional review committee recommends an application, it will be sent to Social Development Canada where final decisions will be made.

For details on the eligibility criteria, deadlines or general information, interested parties should visit the New Horizons website at www.sdc.gc.ca/en/isp/horizons/toc.shtml or contact the department directly at 1-800-277-9914 and ask to speak with an agent.

End of Householder

Visit us on the Internet: www.paulszabo.com

Mississauga Office Hours: Monday to Friday 9 a.m. to 5 p.m. Appointments can be scheduled during office hours or other arrangements can be made by calling the office.

Constituents may write to any Member of Parliament or Cabinet Minister postage free. Simply address your envelope to the particular Member, c/o House of Commons, Ottawa, Ontario K1A 0A6. Your views and suggestions are important.

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