Army/Militia

Navy/Coast Guard

Air and Space Force

Cost/Program

Canadian Forces and Coast Guard 21st Century Aircraft Building Program

Canadian Forces Small Arms and Misc. Equipment Modernization Program

All Costs are in Canadian Dollars and fixed price contracts and delivery with the money put in trust on contract award date and interest earned payable to contractors in addition to their costs, as an incentive to collect any extra income generated by delivering on time and budget.

Cadet Major Equipment Purchases consist of: 18 DA-40NG Chipmunk II primary Flight trainers , 18-DA-62NG Anson II Glider tugs, 36-DG1001T Gliders, 120- 3.5-5m sailboats, 42-Beneteau First 24 Sailboats, 200 Thomas School Buses, 200 Chevrolet and GMC: Yukon/Suburban/Tahoe Hybrids , and 1500 .22cal competition rifles as well as 12,000 replica M1A drill rifles,

uniforms, band equipment, electronics as well as other training equipment required for Cadet Training. Only 16-18 year old Cadets may parade with replica battle rifles

All major ($1 million or more)MoD procurement is managed by a Defense Procurement Crown Corporation of independent parliamentary appointed civilians, and MoD appointed technical officers from each service. MoD Minister provides Parliament a request for hardware, infrastructure or software to meet a MoD mission requirement with initial budget estimate, Parliament reviews the request and cost estimate and either approves it and the Minister issues the approval to the board or rejects it. If an item is sent to the board for purchase, the board sends it out to tenders from all qualified vendors, based on these parameters in order. 1: Meet the spec. today for 10 years, 2: Upgradable and supportable over 30 year lifetime, 3: Cost and Delivery timeframe, 4: Best Value for Money, 5: Built in Canada or partners with Offsets. The board approves the Procurement and places the Order which the Government pays based on submitted costs and the Military takes possession.

All hardware, infrastructure and software procurement contracts are equipment only fixed price and guaranteed delivery date contracts. Only suppliers with substantial Canadian facilities and commitment are eligible to participate in bidding. Partners do not have to necessarily manufacture everything in Canada, they must use Canadian steel, wood, aluminum and other raw and semi -finished primary materials though and provide significant offsets to compensate for foreign manufactured products and goods used..

Canadian Sovereignty Enhancement Spending in addition to the Military Recapitalization (Billions)over a five Year Period

Communications, Reconnaissance and SBIRS Satellite Construction and Launch Fund

Trans-Canada Pipeline, Electrical Transmission, rail and roadway construction funding

Pharmaceutical/Biologics Research, Infrastructure and innovation Fund

Tax Implementation Measures to Pay for Defense and Economic Recapitalization

All Government Purchases under the Recapitalization are HST Exempt, and all suppliers can claim full input cost credits on items directly sold items for the recap, above the raw material stage.

Tax Changes to Offset the Costs of National Defense Recapitalization

Both the military spending and homeland security costs are to be offset by a Civil Service staff reductions and department downsizing in all non security or LE related federal departments by 9% along with amalgamation and or closing of several overlapping ministries, boards and crown entities, as well as tax code changes outlined below. All non security and law enforcement federal civil service department, staffing levels once reduced by the 9% mandated staff reductions, will be frozen for 5 years. Department spending will also be frozen except for wage increases.

Federal portion of HST rate raised back to 7%. Families making under $60,000/yr gross income get a $1200 rebate and those under $90,000/yr get a $600 rebate to offset the cost, no rebate for above $120,000 gross income per year.

There is a luxury sales tax of 2.5 % on all modes of private personal transportation above $250,000.00, including boats, cars and aircraft. Including those owned by corporations, except for companies which are licensed airlines or charter companies.

Carbon Export Tax of 10% or the difference in any discounted price to benchmark, (Whichever is more) on carbon energy exports, Coal/Oil/Nat. Gas based on the sale price of commodity. Funds are rebated back to the province specifically for use to fund Carbon reduction projects including transportation or energy processing infrastructure building or modernization within in the province the energy was extracted. Export taxes are paid by the importer.

10% Climate Change Equivalency Tax on all Imports from Countries that do not have Carbon reduction policies equivalent to Canada's, fees paid by the importer

15 % Withholding Tax on all Foreign Headquartered Companies for all Corporate funds transferred out of the country for anything other than paying vendors, dividend payouts or bank loan payments to foreign lenders for Canadian based capital projects.

Harmonized Federal Corporate Tax Rate of 15% for both Public and CPCC no separate small business rate, the scrapping of the separate dividend tax credit, it is at the prevailing income tax inclusion rate for individuals and corporate tax rate for businesses.

Accelerated amortization on new mining exploration/capital machinery/Corporate Domestic Capital productivity improvement Expenditures at 50% per year for 3 Years

New Commercial/Industrial/Affordable Rental Buildings amortization accelerated to 25% for Extensive commercial/industrial or rental housing, construction, renovations or conversions for the first 3 years then normal amortization applies for remaining balance

Financial Regulator Transaction tax of .05% on all non registered Securities Transactions including stock transfers and options.

Individual Lifetime Capital Gains Exemption for individuals of 2 million dollars rising at 3% a year.

A 15% Haven Capital hold and tax on any funds directed to any designated Haven Country Bank or designated Entity by any Canadian business or Individual. All Canadian Banks and licensed financial entities doing business in Canada must report all final destinations of any funds transferred out of the country by individuals or firms over $10,000/year, and the owner of the funds must attest in writing to the final destination.

For Individuals all sources of income and gains are aggregated and treated as regular income for tax purposes at the sum's prevailing taxation rate. All forms of Capital gains and losses are treated as income gains or losses, with only a two year carry back or 5 year carry forward on losses

A switch to declaring worldwide income taxation for Canadian Citizen tax filing Individuals. Foreign taxes paid while residing outside Canada will be credited first against all outside income.

Federal Airline/Marine/Rail Transportation Infrastructure Efficiency Tax of $2.00 per landing and takeoff or boarding and disembarkation per passenger to make federal transportation infrastructure more efficient and proceeds are only used for Civilian transportation infrastructure upgrades.

All Employer and Self Employment Paid Health Plans and Insurance Benefits costs are counted as a personal taxable benefit with a $3,600.00 annual tax credit per filer, self insuring individuals also get the tax credit, the amount above this is taxable income.

Any company provided vehicle that is used after working hours is considered a personal taxable benefit unless the employee is in a designated service trade requiring it for the job. Personnel employee vehicles bought or leased and used for company use and or company mandated travel use car rental expenses, reimbursed on an as required basis with documented use is not considered a taxable benefit.

Eligible Medical Costs Paid by an Individual are fully deductible from Income above a $1,200 threshold amount per year.

Political and Religious contributions are each 100% deductible from income up to a cumulative $1,200 limit per year per individual and $2,400 per year per business for each category, and cumulative political contributions for the three levels of government are capped at 3x that limit. Associated and related businesses may only contribute to the cap in combination, not separately

City Housing Development charges are federally capped at 2X lot size or 3x foundation footprint in square feet of dwelling for residential properties, and 4x Building size for Commercial and Industrial Properties. Non Compliance voids availability of any Federal funding for the offending municipalities.

Contributions to Federally Approved Registered Charities are fully deductible from income based on an updated vetting rigorous process and list to filter out non deductible charities and organizations up to a cumulative 10% of gross income, unless gifted upon death which becomes 100% deductible.

Business related Meal expenses are 50% deductible while the individual is travelling for business only and Client Entertainment and meal expenses are only 25% deductible to the company or individual.

Estate Inheritance tax of 5% on any Estate of 25 million or more, including those within a trust on the value over 25 million.

Built in Canada motor vehicles are Federal GST tax exempt, Any vehicle built in a nation not party to a free trade agreement with Canada will have a 15% tariff placed on the purchase price of the entire vehicle.

Carbon Levy on Fuel replaced by a Federal Annual Environmental pollution reduction Tax per year, for any Canadian registered private motorized vehicle of $75-$350.00 depending on Vehicle classification and mileage driven at License renewal. Fuel efficiency Surtaxes still apply above this at time of purchase. Large Commercial Vehicles pay $600 minimum and $1,200 maximum annually. Privately registered Aircraft under 6,500 kg MTOW and Marine vessels under 35m will pay a price based on engine hp but no more than $900/year. The funds collected only go to transportation based efficiency projects. Large commercial marine vessels over 50m entering Canadian waters pay $10,000 per transit, domestic flagged ships are capped at $10,000/year. Electric vehicles have a $200/year road use offset tax in lieu of gasoline taxes collected. .

Progressive Vehicle Commercial Infrastructure usage tax $.01-$.05/km per year based on GVW weight of vehicle at license renewal (Transit Buses and licensed Taxis pay $.01/km). All Aircraft have a landing tax of $1/per 1,000lb. above 7,200lbs. Ships above 24 m have a $2/ft docking charge, below that it is $1/ft. And all rail transit passengers pay a $2.00 fee per trip leg/ freight on trains pay $1 per 1,000 lbs. Allocated for Transportation Infrastructure Renewal and transferred to the provinces and municipalities, Airport, Rail, Transit and Port Authorities for Infrastructure maintenance, repairs and renewal.

Everyone gets access to a personal $18,000.00 RRSP savings limit/year tied to the basic personal exemption

Every Parent has access to a $6,000.00 RESP savings limit per child/year

Aggressive clampdown on off shore and domestic avoidance by Individuals and businesses. CRA to hire 1,500 additional high net worth tax auditors and investigators

5 income tax brackets per household: $18,000.00 Basic Personal Exemption, joint filers get $36,000.00, a Per dependent Child Tax exemption of $6,000, all rising at the annual COLA: 5 tax brackets on income above that

Personal Taxable Income Rate Brackets for individual or joint filers on all sources of income. Worldwide Earned Income, Interest, Dividend, Capital Gains and Carried Interest are all taxed personally at your prevailing rate on every dollar of income net of your basic personal exemption and RRSP deduction amount claimed in the tax year based on total declared income.

CPP rates and collections are to be adjusted to allow for a 5% increase in present payments to all persons collecting already, EI rates remain unchanged

New Border and Canadian Sovereignty enhancement personnel spending includes creating 7,000 new full time positions: 2,000 more RCMP officers to staff a Canadian foreign service compound security force; 1,500 new RCMP inspectors and analysts dedicated to identify and investigate foreign and domestic threats within Canada; 2,000 additional CBSA officers and inspectors for POE and maritime screening and border patrolling, 500 new dedicated CBSA inland enforcement officers for arrest and removal of Canadian immigration violators and 250 additional CBSA visa investigative officers

An additional 500 new Civilian Intelligence Officers (CSIS) and analysts to investigate foreign cyber, hybrid, political and diplomatic interference and threats to Canada; 500 new Department of Fisheries and Oceans (DFO) Enforcement officers to be deployed on Coast Guard vessels to handle compliance inspections in Canadian waters.

Finally the hiring of 750 more IRCC Visa screening, Pre-Removal Screening officers and tribunal members for the ID, IAD, RPD and RAD to speed up the foreign national review process and reduce IRCC refugee and appeal backlogs.

New Coast Guard Infrastructure Spending is allocated to building new or upgrading existing docks, warehouses, Aircraft hangars and office space at Coast Guard facilities at both civilian and military ports and airfields.

The Defense Innovation fund is for the research and development and manufacturing guarantees loans money for Canadian based and owned defense industry companies and start-ups developing new technologies and products.

The Satellite Construction fund is allocated for the construction and launch of 3 MDA Canadian designed and manufactured geosynchronous high orbit SBIRS Ballistic Missile launch detection and tracking satellites, 3 Canadian designed and built military only SATCOM Secure data Communications satellites in geosynchronous high Earth Orbit over Central Europe, Canada and the Indian Ocean and 12 mid altitude earth orbit Canadian controlled dual use military/commercial SATCOM satellites plus 2 multi-spectral visual, Thermal, IR and radar Imaging maneuverable military ISR satellites. Canada will invest in the European IRIS² comms system and Galileo GPS system as well.

The Infrastructure Building funds are loan guarantees and assistance funds available to assist in and foster the construction of defense and essential industries infrastructure. Spurring the creation and expansion of Canadian manufacturing and repair infrastructure and jobs essential to defense and national interests.

The land border building funds, includes procuring and installing remote surveillance and detection gear, constructing fencing and border post enhancements, as well as procuring aerial and ground based drones infrastructure

All Energy and Mineral resource development, extraction and processing as well as defense related industrial Companies must be domiciled and headquartered within Canada. Foreign ownership up to 49% is allowed by multinational headquartered corporations but the Canadian Subsidiary must be a functionally independent Canadian owned corporation with 51% of the outstanding shares owned within Canada by residents.

The Civilian Disaster Infrastructure and Supplies funds are used for the creation of dedicated long life food, drugs, medical gear, essential chemicals and minerals as well survival and recovery gear and equipment ready use stockpiles, to be readily available for use during any disaster or emergency situation within Canada. It also includes the building of warehouses in strategic locations across Canada to house these supplies, plus $500 million for half of 12-CL-515 water-bombers purchased by the Territorial Army and provinces to fight wildfires.

All Energy Pipelines, electrical transmission lines and trans Canadian roadways and rail lines supplying the domestic needs of Canadians must fall entirely within the borders and jurisdiction of the Canadian government under the requirements of national security. Any such infrastructure that does not comply is to be immediately re-routed to fall within this new legally enacted mandate. Construction of solely Canadian routes is a national security priority and all other legal considerations are to be considered moot.

The Homeland Security Minister (Home Secretary) has day to day operational authority over the following Domestic Agencies and Ministries during peacetime. The RCMP, CSIS, DFO, IRCC, The Territorial Army (domestic non military affairs) and Coast Guard (Maritime law enforcement in Canadian Waters) and CBSA.

The Attorney General of Canada is to be an elected MP who is appointed for a parliamentary term, chosen by a majority vote of the Supreme Court Justices, Candidates sitting in Parliament can be from any political party but they sit in Cabinet while reporting to both the Legislative and the Judiciary, not the executive branches.

All High School Graduates who contract for 3 years active service in the Military or Coast Guard immediately after High School and 4 years in the reserve qualify for a fully paid open category four year Domestic university scholarship and paid residence to study while they serve in the reserves for the summers. They also automatically are eligible for OCS when they graduate, if they wish to re-enlist after their first term of service is ending.

All High School Graduates who sign up for college technical trades courses will be eligible for a fully paid education if they sign up for the reserves in their chosen trade while they study and three years of Active Duty when they graduate in their trade to gain their Certification, and then 2 years in the Reserves again.

All High School Graduates who enlist but wish to attend college/university first and defer active force entry, will serve in a reserve unit in a combat related posting during their education until they graduate their post secondary schooling, their tuition and residence costs advanced will be reimbursed as they serve a three year contract of enlisted active duty in a combat related posting after graduating.

The CF will also pay for post graduate STEM and Social Science degrees for anyone serving in the active or regular reserve forces wishing to expand their education, the terms are one extra year of active service for every year of schooling, and or 3 extra years in the reserves for every year of education. While attending school the person is considered in the reserves and would train as such.

Existing University Graduates who are accepted into Medical/ Dental/Psychology/Psychiatry School with a degree and who enlist in the Forces will serve in the reserves while they are educated, as Health Services Officers, and contract for five years of Active Service upon graduation as Medical Professionals, all medical education and living expenses will be covered by MoD.