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<!doctype html>
<!--[if IE 7]> <html lang="en" class="ie ie7"> <![endif]-->
<!--[if IE 8]> <html lang="en" class="ie ie8"> <![endif]-->
<!--[if gt IE 8]><!--> <html lang="en"> <!--<![endif]-->
<head>
<meta charset="utf-8" />
<!-- tell IE to use newest renderer or Chrome Frame if available (NOTE: The W3 Validator doesn't like this line but it is correct) -->
<meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1" />
<!-- tell mobile devices to not render full site zoomed out -->
<meta name="viewport" content="width=device-width,initial-scale=1" />
<title>Device-Agnostic Master Page (DAMP) Template</title>
<meta name="description" content="A simplified, readable version of the Web Experience Toolkit using HTML5 and LESS" />
<meta name="keywords" content="Web, reusable components, toolkit, accessibility, usability, open source software" />
<meta name="dcterms.title" content="Web Experience Toolkit Lite (WETLite)" />
<meta name="dcterms.description" content="A simplified, readable version of the Web Experience Toolkit using HTML5 and LESS" />
<meta name="dcterms.creator" content="Government of Canada, Department of Finance" />
<meta name="dcterms.issued" title="W3CDTF" content="YYYY-MM-DD" />
<meta name="dcterms.modified" title="W3CDTF" content="YYYY-MM-DD" />
<meta name="dcterms.subject" title="gccore" content="Internet;Standards;Design" />
<meta name="dcterms.language" title="ISO639-2/T" content="eng" />
<link rel="stylesheet" href="css/global.css" media="screen" />
<link rel="shortcut icon" href="img/favicon.ico" />
<!-- allow older browsers to render HTML5 elements -->
<script src="js/libs/html5shiv.js"></script>
<!-- this line allows IE9 to use an SVG for gradient bgs -->
<!--[if gte IE 9]><style type="text/css">.navGradient,.greyGradient {filter:none;}</style><![endif]-->
</head>
<body>
<div class="container">
<nav id="skipper">
<ul>
<li><a href="#mainContent">Skip to content</a></li>
<li><a href="#deptFooter">Skip to institutional links</a></li>
</ul>
</nav>
<div id="topBlackBar">
<div class="inner">
<div class="deptLogo"><img src="img/sig-eng-bg.gif" width="234" height="24" alt="Government of Canada"/></div>
<nav class="topSiteNav">
<ul>
<li><a href="http://www.canada.gc.ca/home.html">Canada.gc.ca</a> | </li>
<li><a href="http://www.servicecanada.gc.ca/eng/home.shtml">Services</a> | </li>
<li><a href="http://www.canada.gc.ca/depts/major/depind-eng.html">Departments</a> | </li>
<li><a href="#" class="lang">Français</a></li>
</ul>
</nav>
</div> <!-- end of inner -->
</div> <!-- end of topBlackBar -->
<div id="siteHeader" class="inner">
<a id="siteTitle" href="home-accueil-eng.html">DAMP Template</a>
<img id="canWordmark" src="img/wmms-bg.gif" height="39" width="147" alt="Symbol of the Government of Canada"/>
<div id="search"></div>
</div>
<nav id="topNav" class="inner">
<ul class="blueBar siteNav">
<li>
<a href="#" class="navLevelToggle">Back to Section Level</a>
</li>
<li>
<a href="subpage-eng.html">Menu Item 1</a>
<ul class="sub-menu">
<li><a href="#">Item 1</a></li>
<li><a href="#">Item 2</a></li>
<li><a href="#">Item 3</a></li>
<li><a href="#">Item 4</a></li>
<li><a href="#">Item 5</a></li>
<li><a href="#">Item 6</a></li>
</ul>
</li>
<li>
<a href="subpage-eng.html">Menu Item 2</a>
<ul class="sub-menu">
<li><a href="#">Item 1</a></li>
<li><a href="#">Item 2</a></li>
<li><a href="#">Item 3</a></li>
<li><a href="#">Item 4</a></li>
</ul>
</li>
<li>
<a href="subpage-eng.html">Menu Item 3</a>
</li>
<li>
<a href="subpage-eng.html">Menu Item 4</a>
<ul class="sub-menu">
<li><a href="#">Item 1</a></li>
<li><a href="#">Item 2</a></li>
<li><a href="#">Item 3</a></li>
<li><a href="#">Item 4</a></li>
<li><a href="#">Item 5</a></li>
<li><a href="#">Item 6</a></li>
</ul>
</li>
<li>
<a href="subpage-eng.html">Menu Item 5</a>
</li>
</ul>
<ul class="blueBar subNav">
<li>
<a href="#" class="navLevelToggle">Back to Top Level</a>
</li>
<li>
<a href="#">Section 2.1</a>
<ul class="sub-menu">
<li><a href="#">Item 2.1a</a></li>
<li><a href="#">Item 2.1b</a></li>
<li><a href="#">Item 2.1c</a></li>
</ul>
</li>
<li>
<a href="#">Section 2.2</a>
<ul class="sub-menu">
<li><a href="#">Item 2.2a</a></li>
<li><a href="#">Item 2.2b</a></li>
<li><a href="#">Item 2.2c</a></li>
</ul>
</li>
<li>
<a href="#">Section 2.3</a>
<ul class="sub-menu">
<li><a href="#">Item 2.3a</a></li>
<li><a href="#">Item 2.3b</a></li>
<li><a href="#">Item 2.3c</a></li>
</ul>
</li>
<li>
<a href="#">Section 2.4</a>
<ul class="sub-menu">
<li><a href="#">Item 2.4a</a></li>
<li><a href="#">Item 2.4b</a>
<ul>
<li><a href="#">Item 2.4bi</a></li>
<li><a href="#">Item 2.4bii</a></li>
<li><a href="#">Item 2.4biii</a></li>
</ul>
</li>
<li><a href="#">Item 2.4c</a></li>
</ul>
</li>
<li>
<a href="#">Section 2.5</a>
</li>
</ul>
</nav>
<div id="mainContent" class="inner">
<nav id="breadcrumbs">
<ol>
<li><a href="home-accueil-eng.html">Home</a></li>
<li><a href="#">Subpage</a></li>
</ol>
</nav>
<nav id="sideNav">
<!-- JavaScript will duplicate content from subNav above here for desktop side-navigation -->
</nav>
<section id="subpageContent">
<h1>Page Heading (H1)</h1>
<h2>Section Heading (H2)</h2>
<h3>Subheading (H3)</h3>
<h4>Subheading (H4)</h4>
<h5>Subheading (H5)</h5>
<h6>Subheading (H6)</h6>
<p>Cras et nulla nec massa eleifend fermentum. Nam ipsum enim,
faucibus sed vehicula eu, ullamcorper at elit. Nulla faucibus
mi nec lacus auctor faucibus. Praesent sollicitudin euismod dui,
quis auctor odio scelerisque ut. Praesent sollicitudin euismod dui,
quis auctor odio scelerisque ut. <a href="http://www.google.com">Note that in other WET Templates, IE7 fails to render the external link icon correctly for links that span multiple lines - here we have addressed this problem with JavaScript</a>. Cras arcu dui,
auctor eget dignissim quis, dictum vel risus. Cras et nulla nec massa eleifend fermentum. Nam ipsum enim,
faucibus sed vehicula eu, ullamcorper at elit. Nulla faucibus
mi nec lacus auctor faucibus. Cras et nulla nec massa eleifend fermentum. Nam ipsum enim,
faucibus sed vehicula eu, ullamcorper at elit. Nulla faucibus
mi nec lacus auctor faucibus.</p>
<p><a href="#">Link default appearance</a></p>
<p><a href="mailto:"><code>mailto:</code> link default appearance</a></p>
<p><a href="http://www.">Third party <code>http://www.</code> link default appearance</a></p>
<p><a href=".doc">Link to file downloads based on file type <code>.doc</code>, <code>.psd</code>, <code>.zip</code>, <code>.pdf</code>, <code>.xls</code>, <code>.xlt</code>, <code>.rtf</code> and <code>.txt</code> default appearance</a></p>
<p>Abbreviation default appearance: <abbr title="Treasury Board">TBS</abbr>.</p>
<ul>
<li>unordered list (<code>ul</code>) first level default appearance
<ul>
<li>unordered list (<code>ul</code>) second level default appearance
<ul>
<li>unordered list (<code>ul</code>) third level default appearance</li>
</ul>
</li>
</ul>
</li>
</ul>
<ol>
<li>ordered list (<code>ol</code>) first level default appearance</li>
<li>ordered list (<code>ol</code>) first level default appearance
<ol>
<li>ordered list (<code>ol</code>) second level default appearance</li>
<li>ordered list (<code>ol</code>) second level default appearance
<ol>
<li>ordered list (<code>ol</code>) third level default appearance</li>
<li>ordered list (<code>ol</code>) third level default appearance</li>
</ol>
</li>
</ol>
</li>
</ol>
<h2><a id="a3">Subheading (H2)</a></h2>
<h3><a id="a4">Subheading (H3)</a></h3>
<p><em>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</em></p>
<figure>
<header>
<h4><a id="a5">Figure Header Heading (H4)</a></h4>
</header>
<span class="chartNumber">Chart Number</span>
<span class="chartTitle">Chart Title</span>
<img alt="Chart" src="img/content/C4-1-eng.jpg" />
<figcaption>Source: Figcaption.</figcaption>
</figure>
<div class="twoColChart">
<header>
<h4>Double Chart Header Heading (H4)</h4>
</header>
<span class="chartNumber">Chart Number</span>
<figure class="leftChart">
<span class="chartTitle">Left Chart Title</span>
<img src="img/content/C2-3a-eng.jpg" alt="Change in U.S. Employment. For details, see the previous paragraph." />
</figure>
<figure class="rightChart">
<span class="chartTitle">Right Chart Title</span>
<img src="img/content/C2-3b-eng.jpg" alt="U.S. Unemployment Rate. For details, see the previous paragraph." /> </figure>
<footer>Note: Last data point is February 2012.<br />
Source: U.S. Bureau of Labor Statistics.</footer>
</div>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
<div class="box">
<header>
<h4><a id="a6">Box Header Heading (H4)</a></h4>
</header>
<h5><a id="a7">Heading (H5)</a></h5>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
<h5><a id="a8">Heading (H5)</a></h5>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
</div>
<div class="box doubleBox">
<div class="leftCol">
<header>
<h4><a id="a9">Double-Box Header Heading (H4)</a></h4>
</header>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
</div>
<div class="rightCol">
<header>
<h4><a id="a10">Double-Box Header Heading (H4)</a></h4>
</header>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do eiusmod
tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam,
quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo
consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse
cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non
proident, sunt in culpa qui officia deserunt mollit anim id est laborum.</p>
</div>
</div>
<div class="tableScroller">
<table class="tbl-data tabular">
<caption class="alignLeft">
Table 3.2<br>
<strong>Improving Conditions for Business Investment<br>
millions of dollars</strong>
</caption>
<tbody><tr class="rh">
<th></th>
<th class="alignBottomRight" id="C17" scope="col">2012–13</th>
<th class="alignBottomRight" id="C18" scope="col">2013–14</th>
<th class="alignBottomRight" id="C19" scope="col">Total</th>
</tr>
<tr class="r1">
<th id="C20" scope="row"><strong>Responsible Resource Development</strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C21" scope="row">Major Projects Management Office Initiative</th>
<td class="alignBottomRight" headers="C17 C21">27</td>
<td class="alignBottomRight" headers="C18 C21">27</td>
<td class="alignBottomRight" headers="C19 C21">54</td>
</tr>
<tr class="r1">
<th id="C22" scope="row">Consultation Under the Canadian Environmental
Assessment Act</th>
<td class="alignBottomRight" headers="C17 C22">7 </td>
<td class="alignBottomRight" headers="C18 C22">7 </td>
<td class="alignBottomRight" headers="C19 C22">14 </td>
</tr>
<tr class="r2">
<th id="C23" scope="row">Supporting Responsible Energy Development</th>
<td class="alignBottomRight" headers="C17 C23">12</td>
<td class="alignBottomRight" headers="C18 C23">24</td>
<td class="alignBottomRight" headers="C19 C23">36</td>
</tr>
<tr class="r1">
<th id="C24" scope="row">Strengthening Pipeline Safety</th>
<td class="alignBottomRight" headers="C17 C24">7</td>
<td class="alignBottomRight" headers="C18 C24">6</td>
<td class="alignBottomRight" headers="C19 C24">14</td>
</tr>
<tr class="r2">
<th id="C25" scope="row">The Northern Pipeline Agency</th>
<td class="alignBottomRight" headers="C17 C25">24</td>
<td class="alignBottomRight" headers="C18 C25">23</td>
<td class="alignBottomRight" headers="C19 C25">47</td>
</tr>
<tr class="r1">
<th id="C26" scope="row">Amending Mining Regulations </th>
<td class="alignBottomRight" headers="C17 C26">1</td>
<td class="alignBottomRight" headers="C18 C26">1</td>
<td class="alignBottomRight" headers="C19 C26">1</td>
</tr>
<tr class="r1">
<th> </th>
<td colspan="3" class="alignBottomRight"><hr></td>
</tr>
<tr class="r2">
<th id="C27" scope="row">Subtotal—Responsible Resource Development</th>
<td class="alignBottomRight" headers="C17 C27">78</td>
<td class="alignBottomRight" headers="C18 C27">87</td>
<td class="alignBottomRight" headers="C19 C27">165</td>
</tr>
<tr class="r1">
<th id="C28" scope="row"><strong>Investing in Our Natural Resources </strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C29" scope="row">Supporting Junior Mineral Exploration</th>
<td class="alignBottomRight" headers="C17 C29">130</td>
<td class="alignBottomRight" headers="C18 C29">-30</td>
<td class="alignBottomRight" headers="C19 C29">100</td>
</tr>
<tr class="r1">
<th id="C30" scope="row">Assessing Diamonds in the North</th>
<td class="alignBottomRight" headers="C17 C30">6 </td>
<td class="alignBottomRight" headers="C18 C30">6 </td>
<td class="alignBottomRight" headers="C19 C30">12 </td>
</tr>
<tr class="r1">
<th> </th>
<td colspan="3" class="alignBottomRight"><hr></td>
</tr>
<tr class="r2">
<th id="C31" scope="row">Subtotal—Investing in Our Natural Resources</th>
<td class="alignBottomRight" headers="C17 C31">136</td>
<td class="alignBottomRight" headers="C18 C31">-24</td>
<td class="alignBottomRight" headers="C19 C31">112</td>
</tr>
<tr class="r1">
<th id="C32" scope="row"><strong>Expanding Trade and Opening New Markets for Canadian Businesses</strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C33" scope="row">Trade Measures to Support the Energy Industry</th>
<td class="alignBottomRight" headers="C17 C33">30</td>
<td class="alignBottomRight" headers="C18 C33">30</td>
<td class="alignBottomRight" headers="C19 C33">60</td>
</tr>
<tr class="r1">
<th id="C34" scope="row">Increasing Travellers’ Exemptions</th>
<td class="alignBottomRight" headers="C17 C34">13</td>
<td class="alignBottomRight" headers="C18 C34">17</td>
<td class="alignBottomRight" headers="C19 C34">30</td>
</tr>
<tr class="r2">
<th id="C35" scope="row">Tax Relief for Foreign-Based Rental Vehicles</th>
<td class="alignBottomRight" headers="C17 C35">-</td>
<td class="alignBottomRight" headers="C18 C35">-</td>
<td class="alignBottomRight" headers="C19 C35">-</td>
</tr>
<tr class="r2">
<th> </th>
<td colspan="3" class="alignBottomRight"><hr></td>
</tr>
<tr class="r1">
<th id="C36" scope="row">Subtotal—Strengthening Canada's Trading Relationships
and Supporting Sustainable Global Growth</th>
<td class="alignBottomRight" headers="C17 C36">43</td>
<td class="alignBottomRight" headers="C18 C36">47</td>
<td class="alignBottomRight" headers="C19 C36">90</td>
</tr>
<tr class="r2">
<th id="C37" scope="row"><strong>Keeping Taxes Low for Job-Creating Businesses</strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r1">
<th id="C38" scope="row">Enhancing the Neutrality of the Tax System</th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C39" scope="row"> Phasing Out the Corporate Mineral Exploration and Development Tax Credit </th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight" headers="C18 C39">-10</td>
<td class="alignBottomRight" headers="C19 C39">-10</td>
</tr>
<tr class="r1">
<th id="C40" scope="row"><strong>Improving Economic Conditions
for Farmers and Fishermen </strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C41" scope="row">Strengthening Agricultural Institutions</th>
<td class="alignBottomRight" headers="C17 C41">27</td>
<td class="alignBottomRight" headers="C18 C41">17</td>
<td class="alignBottomRight" headers="C19 C41">44</td>
</tr>
<tr class="r1">
<th id="C42" scope="row">Supporting Canada’s Fisheries</th>
<td class="alignBottomRight" headers="C17 C42">11</td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight" headers="C19 C42">11</td>
</tr>
<tr class="r1">
<th> </th>
<td colspan="3" class="alignBottomRight"><hr></td>
</tr>
<tr class="r2">
<th id="C43" scope="row">Subtotal—Improving Economic Conditions for Farmers
and Fishermen </th>
<td class="alignBottomRight" headers="C17 C43">38 </td>
<td class="alignBottomRight" headers="C18 C43">17</td>
<td class="alignBottomRight" headers="C19 C43">55 </td>
</tr>
<tr class="r1">
<th id="C44" scope="row"><strong>Further Developing Canada’s Financial Sector Advantage </strong></th>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
<td class="alignBottomRight"> </td>
</tr>
<tr class="r2">
<th id="C45" scope="row">Continuing to Fight Counterfeit Bank Notes</th>
<td class="alignBottomRight" headers="C17 C45">3</td>
<td class="alignBottomRight" headers="C18 C45">3</td>
<td class="alignBottomRight" headers="C19 C45">6</td>
</tr>
<tr class="r1">
<th id="C46" scope="row"><strong>Total—Improving Conditions for Business Investment</strong></th>
<td class="alignBottomRight" headers="C17 C46">298 </td>
<td class="alignBottomRight" headers="C18 C46">120 </td>
<td class="alignBottomRight" headers="C19 C46">418 </td>
</tr>
<tr class="r2">
<th id="C47" scope="row">Less funds existing in the fiscal framework</th>
<td class="alignBottomRight" headers="C17 C47">85 </td>
<td class="alignBottomRight" headers="C18 C47">71 </td>
<td class="alignBottomRight" headers="C19 C47">156 </td>
</tr>
<tr class="r1">
<th id="C48" scope="row"><strong>Net fiscal cost</strong></th>
<td class="alignBottomRight" headers="C17 C48">212 </td>
<td class="alignBottomRight" headers="C18 C48">50 </td>
<td class="alignBottomRight" headers="C19 C48">262 </td>
</tr>
<tr class="rh">
<td colspan="4">Note: Totals may not add due to rounding.</td>
</tr>
</tbody></table>
</div>
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