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MINUTES OF PROCEEDINGS
 
Meeting No. 28
 
Thursday, November 3, 2011
 

The Standing Committee on Finance met at 3:35 p.m. this day, in Room 228, La Promenade Building, the Chair, James Rajotte, presiding.

 

Members of the Committee present: Mark Adler, Hon. Scott Brison, Alain Giguère, Shelly Glover, Randy Hoback, Brian Jean, Peter Julian, Hoang Mai, Wayne Marston, Cathy McLeod, James Rajotte and Dave Van Kesteren.

 

Acting Members present: Massimo Pacetti for Hon. Scott Brison.

 

In attendance: Library of Parliament: Mark Mahabir, Analyst; Brett Stuckey, Analyst. House of Commons: Mike MacPherson, Legislative Clerk; Marlene Sandoval, Committee Clerk.

 

Witnesses: Department of Finance: Ted Cook, Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch; Gérard Lalonde, Director, Tax Legislation Division. Department of Foreign Affairs and International Trade: Colin Bird, Director, Softwood Lumber Division.

 
Pursuant to the Order of Reference of Monday, October 17, 2011, the Committee resumed consideration of Bill C-13, An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures.
 

Ted Cook, Gérard Lalonde and Colin Bird answered questions.

 

The Committee commenced its clause-by-clause study of the Bill.

 

Pursuant to Standing Order 75(1), consideration of Clause 1 was postponed.

 

By unanimous consent, Clauses 2 to 23 inclusive carried severally on division.

 

After debate, Clause 24 carried on division.

 

By unanimous consent, Clauses 25 to 33 inclusive carried severally on division.

 

On Clause 34,

Scott Brison moved, — That Bill C-13, in Clause 34, be amended by adding after line 26 on page 70 the following:

“(2) Despite any other provision of this Act, if an amount determined in accordance with subparagraph 118(1)(a)(ii) or 118(1)(b)(iv), clause 118(1)(b.1)(i)(B) or 118(1)(b.1)(ii)(B), subparagraph 118(1)(c.1)(iii), paragraph 118(1)(d) or section 118.031 or 118.06 may be deducted by an individual for a particular taxation year, there is deemed to be paid at the end of that year the amount determined by the formula

A - B

where

A is the total of all amounts determined in accordance with subparagraphs 118(1)(a)(ii) and 118(1)(b)(iv), clauses 118(1)(b.1)(i)(B) and 118(1)(b.1)(ii)(B), subparagraph 118(1)(c.1)(iii), paragraph 118(1)(d) and sections 118.031 and 118.06, and

B is an individual's tax payable under this Part computed as though subparagraphs 118(1)(a)(ii) and 118(1)(b)(iv), clauses 118(1)(b.1)(i)(B) and 118(1)(b.1)(ii)(B), subparagraph 118(1)(c.1)(iii), paragraph 118(1)(d) and sections 118.031 and 118.06 do not apply.”

 

RULING BY THE CHAIR

Bill C-13 provides for non-refundable tax credits in a number of areas.

The amendment seeks to amend the bill so that certain of these non-refundable tax credits would become refundable tax credits.

House of Commons Procedure and Practice (Second Edition) states at pages 767-768:

“Since an amendment may not infringe upon the financial initiative of the Crown, it is inadmissible if it imposes a charge on the public treasury, or if it extends the objects or purposes or relaxes the conditions and qualifications specified in the royal recommendation.”

In the opinion of the Chair, the amendment proposes a new scheme, which seeks the expenditure of funds for a new and distinct purpose. In so doing, it attempts to alter the terms and conditions of the royal recommendation; therefore I rule the amendment inadmissible.

 

After debate, Clause 34 carried on division.

 

By unanimous consent, Clauses 35 to 84 inclusive carried severally on division.

 

After debate, Clause 85 carried on division.

 

By unanimous consent, Clauses 86 to 89 inclusive carried severally on division.

 

By unanimous consent, Clauses 90 to 103 inclusive carried severally on division.

 

By unanimous consent, Clauses 104 to 110 inclusive carried severally on division.

 

By unanimous consent, Clauses 111 to 145 inclusive carried severally on division.

 

By unanimous consent, Clauses 146 and 147 carried on division.

 

By unanimous consent, Clauses 148 and 149 carried on division.

 

By unanimous consent, Clauses 150 and 151 carried on division.

 

Clause 152 carried on division.

 

On Clause 153,

Peter Julian moved, — That Bill C-13, in Clause 153, be amended by replacing line 26 on page 196 with the following:

9.2 (1) The Minister shall forgive an amount”

 

The question was put on the amendment of Peter Julian and it was negatived, by a show of hands: YEAS: 5; NAYS: 6.

 

After debate, Clause 153 carried on division.

 

By unanimous consent, Clauses 154 to 159 inclusive carried severally on division.

 

Clause 160 carried on division.

 

After debate, Clause 161 carried on the following recorded division: YEAS: Mark Adler, Scott Brison, Alain Giguère, Shelly Glover, Randy Hoback, Brian Jean, Peter Julian, Hoang Mai, Wayne Marston, Cathy McLeod, Dave Van Kesteren — 11; NAYS: — 0.

 

On Clause 162,

Hoang Mai moved, — That Bill C-13, in Clause 162, be amended by adding after line 32 on page 200 the following:

“(1.1) The Minister shall not make any payment to the Transition Office under subsection (1) until the Supreme Court of Canada has rendered a decision in the Matter of a Reference by Governor in Council concerning the proposed Canadian Securities Act, as set out in Order in Council P.C. 2010-667, dated May 26, 2010 and the Minister has taken that decision into account in determining whether he or she should make any payments to the Transition Office.”

 

RULING BY THE CHAIR

Bill C-13 amends the Canadian Securities Regulation Regime Transition Office Act to allow the Minister to make additional payments to the Transition Office above the previous $33 million threshold.

The amendment attempts to restrict the Minister’s ability to make these payments until such time as the Supreme Court of Canada has rendered a decision in the Matter of a Reference by Governor in Council concerning the proposed Canadian Securities Act.

As House of Commons Procedure and Practice (Second Edition) states on page 766:

“An amendment to a bill that was referred to committee after second reading is out of order if it is beyond the scope and principle of the bill.”

In the opinion of the Chair, the introduction of this restriction on the Minister’s ability to make payments is a new concept that is beyond the scope of Bill C-13 and is therefore inadmissible.

 

After debate, Clause 162 carried on the following recorded division: YEAS: Mark Adler, Shelly Glover, Randy Hoback, Brian Jean, Cathy McLeod, Dave Van Kesteren — 6; NAYS: Scott Brison, Alain Giguère, Peter Julian, Hoang Mai, Wayne Marston — 5.

 

By unanimous consent, Clauses 163 and 164 carried on division.

 

By unanimous consent, Clauses 165 to 169 inclusive carried severally on division.

 

Clause 170 carried on division.

 

Clause 171 carried on division.

 

By unanimous consent, Clauses 172 to 176 inclusive carried severally on division.

 

By unanimous consent, Clauses 177 and 178 carried on division.

 

By unanimous consent, Clauses 179 and 180 carried on division.

 

After debate, Clause 181 carried on the following recorded division: YEAS: Mark Adler, Scott Brison, Shelly Glover, Randy Hoback, Brian Jean, Cathy McLeod, Dave Van Kesteren — 7; NAYS: Alain Giguère, Peter Julian, Hoang Mai, Wayne Marston — 4.

 

By unanimous consent, it was agreed, — That the result of the vote on the previous clause be applied to Clause 182 which is therefore also adopted.

 

By unanimous consent, Clauses 183 and 184 carried on division.

 

By unanimous consent, Clauses 185 and 186 carried on division.

 

By unanimous consent, Clauses 187 and 188 carried on division.

 

Clause 189 carried on division.

 

Schedule 1 carried on division.

 

Schedule 2 carried on division.

 

Schedule 3 carried on division.

 

The Short Title carried on division.

 

The Title carried on division.

 

The Bill carried on division.

 

ORDERED, — That the Chair report the Bill to the House.

 

At 4:48 p.m., the Committee adjourned to the call of the Chair.

 



Guyanne L. Desforges
Clerk of the Committee

 
 
2011/11/08 12:06 p.m.