Grumman Goose see RCMP--Airplane

GST (Goods and Services Tax)

>>Abolishing, 199, 12267, 15499, 17684, 17686
>>>Liberal Party, "red book" election promise, 3089, 3795-6, 3840, 4809, 5017, 5573, 5732-3, 5735, 5739, 5743, 5746, 7082, 7146, 11428, 11708, 11712, 11775, 11781, 11823, 11825, 11830, 12464, 12509, 12513, 12912, 14739-42, 17487, 17725, 17727
>>>>Deputy Prime Minister Copps, resignation remarks, 5732, 5741, 8565, 9957, 11847, 13884, 14034, 14283, 14741-2, 15493, 15895, 17725
>>>>>o.q., 5659, 13050, 15968-9, 16028-9
>>>>>S.O. 31, 12894-5
>>>>o.q., 5574-5, 5656-7, 5723-4, 5729, 6219, 6775, 9650-1, 11678, 13724, 17443
>>Aboriginal peoples, exempt status, maintaining, petition, 5265
>>Administrative and collection costs, rebates, etc., 729, 744, 1284, 1286-7
>>Administrative burden, easing, 3286, 3291
>>Alternatives, business transfer tax, 5735, 5737-8, 5740-3
>>Bloc Québécois position, 5740-1
>>Businesses remitting
>>>Compliance, 3286
>>>Filing periods, qu., 3108
>>>Unpaid time spent collecting tax, 17487
>>Charitable organizations
>>>Registration, exempt status, criteria, 3286
>>>Smaller, exemptions, 3286
>>>Volunteer incurred expenses, allowances and reimbursements, input tax credit, 3286
>>Complexity, 3803
>>Credits, refundable, low income persons, quarterly payments, 1138, 1144, 1148, 5738-40
>>>o.q., 4135, 9200
>>Deficit reduction role, 11708
>>Disabled and handicapped persons, exemptions
>>>Homemaker services, 3286
>>>Privately owned vehicles, adapting, 3286
>>Essential commodities, 3035
>>Exports, relationship, 14730
>>Farmers, exemption, 4149
>>Financial institutions and services, input tax credits, 3286, 3288
>>Food items, application, 5573, 5737, 5739, 5741
>>>o.q., 2126, 4056, 5575, 5656-7
>>Harmonization, 3808, 3822, 17725-6
>>>o.q., 4860, 5723-4, 6039, 13724
>>Health care, application, 5737, 5739, 5741
>>>o.q., 2355, 2435
>>Hiding, 17725
>>Implementation
>>>Difficulties, business concerns, rapidity, confusion, etc., 14740
>>>Public opinion, political process, 1635, 1637-8, 2563-4, 3089
>>Input tax credit see Income tax--Entertainment expense deduction
>>Legislation, technical deficiencies, correcting, 3287
>>Lodging rentals exemption, Joe Arling case, S.O. 31, 4270
>>Net revenue, 1286-7
>>Non-filers, non-registrants, identification, 3296-7
>>Petition, 10113
>>Prescription drugs, application, 5573, 5739, 5741
>>>o.q., 5575, 5656-7
>>Provincial and federal consumption taxes, integrating, 5736, 5740-1, 5743-5
>>>o.q., 5657-9
>>>Ontario, difficulties, 14740
>>>Quebec, harmonization, 14740
>>Public opinion, 122201-2
>>Rabbits produced for food, exemption, 3286, 3288
>>Rebates, municipalities, S.O. 31, 7031
>>Reduction, 5636
>>>o.q., 153
>>Reform, 3799, 3809, 3814, 3817
>>>Budget, Feb. 22/94, statement, 1709
>>>o.q., 6217
>>Reform Party position, 5733-4, 5737, 11708
>>>o.q., 5575, 5729
>>Rentals from United States, application to, petition, 15564
>>Replacing, Throne Speech measure, 10, 42, 83, 588-9, 744, 1138, 1871, 1891, 1936, 1938, 2692, 4622, 5035, 5735, 8573
>>>Alternatives, government position, o.q., 6038-9
>>>Cost, Auditor General, views, o.q., 1503
>>>Delay, 7125
>>>Federal-provincial co-operation 15784, 15895
>>>>Negotiations, Ontario, etc., 14740
>>>Finance Standing Committee studying, 252, 254, 745, 1414-5, 1818, 1886, 2068, 2071, 2152, 3285, 3287-8, 3290, 3799, 3802, 3805, 3821-3, 3843-4, 8819, 11712, 14739-41
>>>>o.q., 2126, 4056, 4201-2, 17443
>>>>S.O. 31, 3700
>>>National sales tax, 8565, 8569, 17727
>>>>12% combined provincial and federal, negotiations, failure, o.q., 7183
>>>>Negotiations with provinces, o.q., 8344
>>>o.q., 27, 1233-4, 2480-1, 3765, 4276, 4695, 5342-3, 5575
>>>Overdue payments, o.q., 153
>>>Petition, 5265
>>>>Influence, 1588-9
>>>Report, recommendations, o.q., 5656-8, 5723
>>>Revenue neutral, o.q., 717
>>>Special debate, requesting, o.q., 4777
>>>Timeframe, one year, National Revenue Minister Anderson statement, o.q., 4778
>>>See also Finance Standing Committee--Reports, Ninth
>>Revenue, 39, 3845
>>>Losses, non-acceptance of tax, 14740
>>>Transferring to provinces, transfer payments, reduction, S.O. 31, 6251
>>Seasonal and part-time business, administrative burden, easing, 3286
>>Senior citizens, exemptions, homemaker services, 3286
>>Small business, 3286, 3291, 5736-8, 5742-3, 5746
>>>Annual taxable sales of $500,000 or less, imput tax credits, claims, simplification, 3286
>>>Bankruptcies, factor, 15895
>>>Replacing, 15774, 15889, 15895
>>Stock exchange transactions, non-application, 2089, 2091, 3035, 5573
>>Tax refunds, exemption from bankruptcy seizures, 16923
>>>Legislation see Bankruptcy and Insolvency Act, Companies' Creditors Arrangement Act and Income Tax Act (amdt.)(Bill C-109),
>>Textbooks, eliminating, petition, 11684
>>Tourists, exemption, S.O. 31, 17229
>>Underground economy, 3813-4, 3846, 3854-5, 14740, 14947-56, 15321-2, 15491
>>See also Automobile sales; Books and magazines; Foreign investments; Gasoline/automotive fuels; Government revenues; Health--Lymphedema; Health care; Indians; National Revenue Department--Staff; Small business--Regulations; Taxation--Underground economy

Guaranteed annual income see Senior citizens; Social security system; Unemployment insurance--Family income supplement

Guaranteed income supplement see Old age pensions

Guardianship see Adoption

Guarnieri, Albina (L--Mississauga East; Parliamentary Secretary to Minister of Canadian Heritage from December 6, 1993 to February 5, 1996)

>>Aboriginal Friendship Centre Program, S.O. 31, 8167
>>Airports, 1536-7
>>Association Canadienne-Française de l'Ontario, 4810
>>Banff National Park, 1340-1
>>Beaudry-Gourd, Anne, S.O. 31, 16238
>>Budget, Feb. 22/94, M. on supply (R. Speaker), 2246-7
>>Budget Implementation Act, 1994 (Bill C-17), 2872-5
>>Canadian Advisory Council on the Status of Women, annual report, 5731
>>Canadian Broadcasting Corporation, 922, 2872-5, 10757-60, 10762
>>>M. (J. Brown), 5686-8
>>>M. on supply (S. Tremblay), 10757-62
>>>o.q., 10660, 15771
>>>S.O. 31, 883, 3759
>>Canadian Film Development Corporation Act (amdt.)(Bill C-31), 4591-2, 5296-7
>>Canadian heritage, 6829-30
>>Canadian Heritage Department
>>>Aboriginal peoples, 9132
>>>Copyright, 9131
>>>Culture, 6829, 9131
>>>Multiculturalism, 6831, 9131
>>>National identity, 6829
>>>Official languages policy, 9132
>>>Role/mandate, 6828-9, 9130-1
>>Cannes, 1994 International Film Festival, S.O. 31, 4463
>>Copyright Act, 2374
>>Court Challenges Program, 1338, 2246-7
>>Crown corporations, 11173-4
>>Cultural industry, 2375, 4592, 9131, 10760
>>Cultural Property Export and Import Act, Income Tax Act and Tax Court of Canada Act (amdt.)(Bill C-93), 14829-32, 15725-6, 15733-5, 15738-9
>>Cultural sovereignty, o.q., 10007
>>Culture, 10757
>>>Liberal Party, 6829
>>Davies, Robertson, S.O. 31, 17135-6
>>Department of Canadian Heritage Act (Bill C-53), 6828-31, 9130-2
>>Discrimination and racism, 9131
>>Education, 3165, 4810
>>>o.q., 10008
>>Education, post-secondary, 4810
>>Excise Tax Act and Income Tax Act (amdt.)(Bill C-103), 14797-8
>>Film and video industry, Loan Guarantee Program, creating, 4591-2
>>Financial Administration Act (amdt.--exempted crown corporations)(Bill C-263), 11173-4
>>Francophones outside Quebec, 3477
>>>o.q., 5213
>>Ginn Publishing Canada Inc., 2373, 2376
>>Government, open, 6830
>>Government programs and services, 6830
>>Grain transportation, 1537-8
>>Hockey, 3596-7
>>>S.O. 31, 4052
>>Immigrants, 920-1
>>Information highway, 6831
>>Jeanne Sauvé Award, S.O. 31, 2429-30
>>Lacrosse, 3596
>>Magazine industry, 2374
>>Maxwell Macmillan Canada, 2373
>>Mississauga, Ont., S.O. 31, 10894
>>Multiculturalism
>>>Ethnic groups, responsibility, 9131
>>>Integration, relationship, 9131
>>National Arts Centre, 1953
>>>o.q., 1616
>>National Capital Commission, o.q., 10901
>>National Child Day, S.O. 31, 8033
>>National Library Act (amdt.)(Bill C-26), 4507-8, 4512-4
>>National Sports of Canada Act (Bill C-212), 3596-7
>>National unity, 3165
>>Official Languages Act, M. on supply (Ringma), 3150-1, 3165, 3180
>>Official languages policy/bilingualism, 9132
>>>S.O. 31, 8472
>>Olympics, 1994 Winter Games, S.O. 31, 1378-9, 1421
>>Olympics, 2002 Winter Games, 3982
>>>o.q., 3392
>>Paralympics, S.O. 31, 2214
>>Parks Canada
>>>o.q., 13808
>>>S.O. 31, 2734
>>Pornography, o.q., 15645-6
>>Procedure
>>>Bills, Private Members' Public, M., 3597
>>>Decorum, 6830
>>>Oral questions, 1242
>>>Question and comment period, 4594, 15738-9
>>Provincial parks, 919-20
>>Publishing industry, 4507-8, 4512-4, 4905-6, 14797-8
>>>M. on supply (Bouchard), 2372-6
>>Quebec sovereignty referendum (1995), S.O. 31, 15919
>>Radio stations, 7844-5
>>Speed skating, S.O. 31, 2619
>>Sports, o.q., 4526, 4582
>>Telecommunications, 6831
>>Television, 10759
>>>S.O. 31, 5808-9
>>Terry Fox Run, S.O. 31, 5938
>>Vietnam War, o.q., 4863
>>Violence, S.O. 31, 3270-1
>>World War II, S.O. 31, 4856, 12365

Guay, Monique (BQ--Laurentides)

>>Air pollution, 13186
>>>o.q., 7686, 9950, 11297
>>Archer Daniel Midland Ltd. (formerly Ogilvie Flour Mills Ltrd.), 14512
>>Atomic Energy of Canada Limited, o.q., 16834
>>Auditor General Act (amdt.)(Bill C-83), 14512-6, 14585, 16566-7, 16743-7
>>Automobiles, 16274
>>Bloc Québécois, 562, 564
>>Borrowing Authority Act, 1994-95 (Bill C-14), 1874-8
>>Budget (1996), 17716-7
>>Budget, Feb. 27/95, 11433-4
>>Budget Implementation Act, 1994 (Bill C-17), 3060-1, 4438, 4476-7
>>Budget Implementation Act, 1995 (Bill C-76), 11433-4
>>Canada Communication Group, statement by Minister (Dingwall), 4398-9
>>Canada Expo 1994 Trade Fair, 2635
>>Canada Water Export Prohibition Act (Bill C-202), 16995
>>Canadian Advisory council of the Status of Women, 10600
>>Canadian Airborne Regiment, o.q., 16246, 16322-3, 16538-9
>>Canadian Broadcasting Corporation o.q., 8296
>>Canadian Environmental Assessment Act (amdt.)(Bill C-56), 7406-9, 7416-7, 8651-2, 8656-7, 8907-14, 8917
>>Canadian Environmental Assessment Act (Bill C-13)(3rd Sess., 34th Parl.), 7407
>>Canadian Environmental Assessment Act (Bill C-78)(2nd Sess., 34th Parl.), 7406-7, 7416-7, 8907-9
>>Canadian Environmental Protection Act, 13185, 14877, 16373
>>>o.q., 10076
>>Canadian Human Rights Commission, S.O. 31, 2479
>>Challenger Jet fleet, statement by Minister (Eggleton), 5525-6
>>Climate change, M. (Caccia), 8154-6
>>Constitutional Amendments Act (Bill C-110), 17530-2
>>Copps, references, 16272-5
>>Corporations, 11433, 17719
>>Crime prevention, 5458-9
>>Criminal Code (amdt.--sentencing)(Bill C-41), 13966
>>Cultural industry, o.q., 8296
>>Defence
>>>o.q., 9780, 12287-8
>>>S.O. 31, 12063-4
>>Defence expenditures, 17719
>>Defence Industry Productivity Program, o.q., 15346
>>Deficit, 17716-8
>>Electoral boundaries, M. (H. Gray), 3202-3
>>Electoral Boundaries Readjustment Suspension Act, 1994 (Bill C-18), 2912-3
>>Employment, 562
>>Endangered and Threatened Species Act (Bill C-275), 14251-3
>>Environment, 7142, 7406-9, 7416-7, 8197, 8652, 8656-7, 8907-12, 8914, 14140-1, 14513-6, 14585, 14877, 16373-4, 16743-7
>>>o.q., 10717-8
>>>S.O. 31, 11804-5
>>>Statement by Minister (Copps), 6178-9, 6599-601, 13185-6, 16373-4
>>Federal Office of Regional Development, 4764-5
>>Federal-provincial relations, 17718-9
>>Federalism, 17530-1
>>Finance Standing Committee, reports, M. (Gagliano), 17716-9
>>Financial institutions, 11433
>>Fisheries and Oceans Department, 14877
>>Flag
>>>o.q., 9656
>>>S.O. 31, 9722
>>Gasoline/automotive fuels, 14139-44, 14165-6, 14621, 16271-5, 16374, 16861-2
>>Government, 3695-6, 4012, 4476, 6398-9, 11433
>>Government accommodation/buildings, 563
>>Government advertising, o.q., 3524
>>Government contracts, 6398-6400
>>>M., 4801-3
>>>o.q., 4392-3
>>Government departments, boards, agencies and commissions, 16349-50
>>>qu., 5951
>>Government expenditures, 562-3, 1165
>>>M. on supply (Crête), 1165-7
>>>o.q., 1998
>>Government programs and services, 1165, 1167
>>Governor General, S.O. 31, 9321
>>Great Lakes, statement by Minister (Copps), 7142-3
>>Harbours, wharves and breakwaters, 13186
>>Health, 3980, 4279
>>>o.q., 2790, 3237, 3277, 3332, 4273
>>Hibernia development project, 17719
>>Housing, 563-4, 1876-8, 2635, 2637, 17717
>>>M. (C. Gagnon), 3079-80
>>>M. on supply, 1435-8, 1451
>>>o.q., 570, 792, 1425-6, 1801-2, 1858, 3708, 4991-2, 5157
>>Hyundai Auto Canada, o.q., 2857
>>Income tax, 1875, 4448, 17719
>>Infrastructure program, 562, 2635, 4476
>>Intervenor Funding Act (Bill C-339), 16349-50
>>Irving Whale, 8908, 8914, 13186, 14139-40, 14512-3, 14515-6, 14876, 16271-2
>>>o.q., 6562, 7037, 10514, 10615-6, 13180-1
>>>Petition, 6090
>>>S.O. 31, 8590-1
>>Job creation, 1875, 3060, 4476
>>>M. on supply (Lalonde), 2634-7
>>Justice system, 13966
>>Laurentides constituency, 2912-3
>>Lobbyists, 3695-6, 4012
>>Manganese-based Fuel Additives Act (Bill C-94), 14139-44, 14165-6, 14621, 16271-5, 16861-2
>>Members of Parliament, 2007-8, 5322-3
>>>S.O. 31, 149
>>Mohawk people, S.O. 31, 1498-9
>>Municipal infrastructure, M. (Gilmour), 14301-2
>>Murder, 5458
>>National unity, 17530-2
>>Oceans Act (Bill C-98), 14875-8
>>Old age pensions, 17717
>>Ontario Hydro, o.q., 13051
>>PCBs, 16272-3
>>>o.q., 12721, 14089
>>>S.O. 31, 14222
>>Pearson International Airport Agreements Act (Bill C-22), 3694-6, 4011-2
>>Pilotage Act, o.q., 7632-3
>>Political parties, 3696
>>Post offices, o.q., 1559
>>Poverty, 11434
>>Private family trusts, 4438, 11433
>>Procedure
>>>Documents, 4279
>>>Language, inappropriate/improper, 16744
>>>Points of order/questions of privilege, 5664
>>>Private Members' Motions, 3958
>>>Question and comment period, 125
>>Public Works and Government Services Department, 6399
>>>qu., 4713
>>Quebec, 3061, 3203, 4765, 16743
>>>M. on supply (Duceppe), 8808-11
>>>S.O. 31, 8746
>>Quebec sovereignty referendum (1995), 14512, 17530
>>>S.O. 31, 14806-7, 15762
>>Questions on the Order Paper, 4801
>>Recall Act (Bill C-210), 5322-3
>>References, maiden speech, 561
>>Regional development, M. on supply (Crête), 4763-5
>>Regulations, 8656-7
>>Research and development, o.q., 15346
>>Royal Bank of Canada, 11433
>>RRAP, 1451
>>Small business, 2635
>>Social security system
>>>M. (L. Axworthy), 6678
>>>S.O. 31, 8873-4
>>Société pour vaincre la pollution, S.O. 31, 6380
>>Somalia, o.q., 16246
>>St. Lawrence River, 7143
>>>o.q., 6219, 6437
>>Sustainable development, 14516
>>Throne Speech, Address in Reply, M. (Jackson), 561-4
>>Tourist industry, 3060-1
>>Training programs, 2636, 8809-10, 10600-1
>>Transfer payments to provinces, 17717-8
>>Unemployment, 3060, 3345-6, 4476, 10600
>>Unemployment insurance, 3061, 4476-7, 6678, 10600-1, 17717-8
>>>S.O. 31, 13718
>>Unemployment insurance account, 17717-8
>>Unemployment Insurance Act (amdt.--excepted employment)(Bill C-218), 3345-6
>>Wildlife, 16745
>>Winnipeg, Man., S.O. 31, 12835
>>Women
>>>M. (Finestone), 8720
>>>M. on supply (C. Gagnon), 2007-9
>>>M. on supply (C. Gagnon), 10600-2
>>Young offenders, 5458-9
>>Young Offenders Act and Criminal Code (amdt.)(Bill C-37), 5458-9
>>Youth, 5459
>>Youth Service Corp, 562

Guelph, Ont. see Bradburn, Lenna

Guelph Storm see Hockey--Ontario league

Guelph--Wellington constituency

>>References, 10251-3
>>See also Small business; United Way

Guidance Paper for the Special Joint Parliamentary Committee reviewing Canadian Foreign Policy see Foreign affairs policy--Review