:
I do have a point of order on that, Mr. Chair, and as you know, no one respects you and your position and your history in this place more than I, and I understand you're bound by the rules. But on that point of order, Mr. Chair, I would ask you to consider the motion adopted by the committee on October 31 as allowing us to vote on every amendment to Bill that has been put on notice.
I can tell you our intention—I know through discussions on the government side—was to maximize study and deliberations on this bill while keeping to a reasonable working plan, so that of course we could get things done. By asking 10 other committees to study portions of this bill as part of it, and, if they saw fit, to suggest amendments, which would be considered here, and by confirming that members of this committee were not going to be blocked at any stage from tabling their own amendments either, according to the rules, we wanted to give the fullest possible airing for all of the important measures set out in our budget implementation bill, and that, of course, includes the opportunity to vote and voting itself.
The motion says at 11:59 p.m. the chair is to put “each and every question necessary to dispose of clause-by-clause consideration of the Bill”.
Now, Mr. Chair, to limit it to just the clauses is not, in my mind, reasonable. Today's notice of motion said we were to give the bill clause-by-clause consideration, yet we will be dealing with amendments up until midnight. How is it that those words take on a different meaning at midnight and after than before?
I believe the words “each and every question” includes every one of the amendments filed by every party in this place, which have been duly filed with the committee clerk.
When the House adopts a time allocation motion, it uses the same phrases about, and I quote again, “every question necessary for the disposal of the stage” being “put forthwith and successively without further debate or amendment”.
When the time allocated period ends, the speaker still puts every selected stage motion to the House. Taking Bill , for instance, 15 motions had been moved when report stage debate was interrupted, yet the House voted on all of the selected report stage motions, not just 15.
The same logic that happens in the House should apply to the same wording here, Mr. Chairman, in my respectful submission.
While I will admit, of course, that committees are somewhat different from the House, in which ways are they really different? For example, motions here do not need seconders, the previous questions cannot be moved here, and unless a committee orders, there are no limits on the length or number of speeches a member can make.
Now, Mr. Chair, all of those things have in common a view to expand participation by the committee members and all parties, not to limit it.
My position, I think, supports fairness, due process, and the rule of law, and certainly the ability to speak your constituents' voice. So I do not think it would be logical to interpret our motion of October 31 in a way that is even more restrictive than how the same words would be interpreted in the House, particularly, Mr. Chair, as the spirit of the committee rules is to allow for more participation.
If it is your ruling, Mr. Chair, that we cannot vote on the amendments, which were duly filed with the committee clerk, then I must challenge the chair.
:
Yes, thank you very much, Mr. Chair. We brought in Mr. Lamoureux so that you would appreciate me a little more at this committee.
Some hon. members: Oh, oh!
Hon. Scott Brison: We just sort of.... I have never felt so welcomed by the Conservatives. It's good to be back.
Thank you, Mr. Hsu, Mr. Lamoureux, and Mr. McCallum.
On clause 10, dealing with transfer pricing, secondary adjustments, and tax avoidance to partnerships, here are some explanatory notes as background.
Paragraph 53(2)(c) of the act provides for deductions to the adjusted cost base of the taxpayer's partnership interest. Proposed item 53(2)(c)(viii) is introduced consequential on the introduction of the provisions relating to transfer pricing secondary adjustments found in subsections 247(2) to 247(5). These subsections apply only to corporations, and as a result, proposed item 53(2)(c)(xiii) is only relevant for corporate partners.
On this issue, I'd like to read from an article entitled “Transfer Pricing—The Basics from a Canadian Perspective”, by Jamal Hejazi.
He says that transfer pricing investigates the price that multinational firms charge a related party for goods, services and intangibles, and that
Related party transactions account for a significant part of global trade with approximately 80% of international trade between related parties and the remaining 20% of international trade between unrelated, multinational companies.
According to this article, transfer pricing encompasses the investigation of the price associated with intercompany or intracompany transactions. While the typical example in transfer pricing textbooks involves the sale of manufactured goods to a related distributor, it also includes the price that one related party charges another for the provision of services or the use of intangible property. Transfer pricing attempts to determine the appropriate intercompany price between related parties by asking the following question: if the related parties to the transaction were at arm's length, what would they pay for the goods, services, or intangibles?
According to International Taxation in Canada, second edition, from which I will now read, with some paraphrasing, transfer pricing is generally viewed as the most difficult and fundamental problem in international taxation. It affects transactions between members of multinational corporate groups that dominate cross-border trade and investment. It concerns the heart of international taxation and the allocation of the international income tax base among countries, and it presents tax planning opportunities and tax compliance headaches for multinational corporations. For these reasons, transfer pricing has become an important issue for taxpayers and tax authorities, as it can play a major role in reallocating corporate profits from relatively high-tax countries to relatively low-tax countries, or in some cases, almost nil tax countries.
At a technical level, transfer pricing refers to the situation where multinational firms with related parties in more than one country transfer goods, services, or capital among these parties, so these transfer prices are the prices typically set for these transactions and related parties, including both separate legal entities like corporations and unincorporated related parties within the same legal entity. For example, in some cases, you may have a branch or a permanent establishment.
The transfer price received or charged for goods, services, or financing will be included in the income of the supplier, and the corresponding cost or payment will be deducted from the profits of the related parties. The price is thus crucial to the allocation of the profit and from the transaction to the parties. Tax regimes recognize that distortions of the reported income of related corporations may occur or, perhaps just as accurately, doubt that those distortions would not occur, because their activities are integrated in one manner or another as the result of common control and its functional manifestations.
In effect, Mr. Chair, these multinationals or global businesses tend to operate as singular businesses in economic and even financial respects, even though the compartmentalization of their activities and entities dictates that the law and financial accounting treat them as separate—
:
Thank you, Mr. Chair. This provides further opportunity to discuss the issue of pooled registered pension plans.
The Liberal Party believes that PRPPs are an additional tool for Canadians saving for retirement, but we're concerned that the government may be ultimately overselling the benefit. We don't agree with the NDP that the PRPPs do not provide any additional benefit to Canadians saving for retirement, but we do have some concerns.
We don't agree with a mandatory CPP increase at this time because of what still remains stubbornly high unemployment, particularly in some regions, as you break out the unemployment rates across the country. At the same time, we believe an optional voluntary supplemental CPP in addition to the PRPP would be good public policy. It would help provide Canadians with, among other things, an additional option in terms of their savings.
The Canada Pension Plan Investment Board is well managed. It achieves a very low cost of management, largely due to the size of the asset base being managed, which I think is around $155 billion. It is well diversified across asset class—everything from natural resource investments to private and public equities to infrastructure. It's well diversified in terms of geography. The Canada Pension Plan has become one of the most impressive vehicles for global investment, reach, and influence on behalf of Canada around the world, in addition to other Canadian sovereign wealth funds, including AIMCo, teachers' pension plans, OMERS.
Mr. Chair, what we have proposed is a voluntary supplemental CPP in addition to the PRPP. One of the benefits would be that by providing that kind of competition, you would potentially have a really well-managed and well-diversified option for Canadians. It's an option that Canadians would have trust in. It would potentially encourage greater levels of savings.
The first decision a Canadian has is how much they want to contribute, if in fact they can. One of the challenges, Mr. Chair, with any voluntary plan is that left to their own devices, particularly cash-strapped Canadians, at a time when personal debt as a percentage of income for families is around 161%, find it really tough to save, and not enough savings are occurring.
When Canadians make the decision to save for retirement, the decision of where to invest is a big one. While the PRPPs are one option, having a voluntary supplemental CPP would provide what I believe would be a lower-cost option in terms of potential fees being charged ultimately to investors and future Canadian retirees. Therefore, the offering of a voluntary supplemental CPP would help keep fees on the PRPPs low. All members of the committee, the Conservatives included, will appreciate that there is a benefit to providing a low-cost, well-managed, highly diversified alternative.
Mr. Chair, the Canadian Association of Retired People, CARP, recently appeared before this committee, and they have supported our Liberal plan to have a voluntary supplemental CPP. Additionally, the Canadian Federation of Independent Business, the CFIB, has endorsed the plan to have a voluntary supplemental CPP option.
I reiterate, Mr. Chair, this is not instead of PRPPs. This would be in addition to PRPPs and would potentially actually strengthen the option for Canadians. Again, with the endorsement of several national organizations, we would hope the committee would have—
This amendment delays provisions related to amalgamations and windups. It's important, Mr. Chair, that we recognize as well that in partnerships....
I'll draw your attention to Introduction to Federal Income Taxation in Canada, 31st edition.
First of all, it's important that we understand specifically the nature of a partnership. The term “partnership” is actually not defined in the act; the act merely outlines the tax consequences if a partnership exists. In order to determine whether a particular relationship is a partnership, reference must be made to the definitions contained in the various provincial partnership acts. Generally these statutes define a partnership as a legal relationship existing between two persons who carry on a business in common for the purpose of a profit.
Partnerships, Mr. Chair, can be formed by individuals, corporations, or a combination of individuals and corporations. In addition, two other factors generally suggest the existence of a partnership: first, joint and several liability with respect to debts incurred by the partnership, and second, an agreement indicating the method by which profits and losses are to be shared.
Mr. Chair, it's important to recognize the difference between a partnership and a joint venture, because there are distinguishing features that apply to this clause specifically.
A partnership is to be distinguished from a joint venture because the tax consequences of being a partner or co-venturer—a member of a joint venture—are actually quite different. A partnership is a separate entity, and therefore unless a rollover provision applies, transfers of property by the partner to the partnership take place at fair market value.
On the other hand, a co-venturer generally retains title to any property used in the joint venture, so if a co-venturer should contribute property to the joint venture, this is not a taxable transaction, as the contribution to a joint venture is not a disposition; there has been no change in ownership.
Also, in a partnership net income is computed at the partnership level; therefore, for instance, capital cost allowance is deducted at the partnership level. Each partner has the discretion to deduct capital cost allowance independently of the other partners. However, in a joint venture, each co-venturer computes net income separately; therefore each co-venturer is able to deduct capital cost allowance independently of the other co-venturers.
It's important, Mr. Chair, to recognize as well that some of the....
Actually, I want to draw from a specific tax article by Vern Krishna in The Fundamentals of Canadian Income Tax, ninth edition: “A partnership is the relationship that subsists between persons carrying on business in common with a view to profit” and “A Canadian partnership is a partnership in which all the members are resident in Canada”.
Furthermore, Mr. Krishna defines that
It's a fundamental principle of Anglo-Canadian tax law that a taxpayer is entitled to arrange his or her affairs to minimize tax. Parliament has endorsed this principle, generally known as the Westminster principle, as a legitimate and accepted part of Canadian tax law. Tax avoidance implies the reduction of tax payable by lawful means
which is obviously different from tax evasion. This raises the issue—we've all talked about it—of clamping down on foreign tax havens. As we're talking about tax fairness, this issue that we're talking about leads us to issues of tax avoidance and tax fairness. This committee has studied the issue of foreign tax havens; Mr. Mai has done quite a bit of work on this, and Senator Percy Downe, in the other place, has done a lot of work on it.
The reality, Mr. Chair, is that we need to do more on this. Back in 2005, the Liberal government gave CRA an additional $30 million, I think it was, which I believe yielded more than $2 billion in increased revenues as a result of identifying and bringing in what would have been lost revenue from people utilizing offshore tax havens.
Spending $30 million to bring in more than $2 billion strikes me as a good investment for any government to make in CRA's capacity, which is why I'm concerned, Mr. Chair, about the government's cuts to CRA. I think that is something we all ought to be concerned about, because ultimately it's not just about tax fairness—which it is about—but also about meeting the significant expenditures required to run the country, and at a time when we see significant pressures on the government and taxpayers and see significant deficits.
Therefore, Mr. Chair, I would urge committee members to consider this in the broader context of tax fairness and of addressing some of these other tax loopholes and offshore tax havens as we consider what Mr. Krishna has defined as the difference between legitimate tax avoidance and illegitimate tax evasion.
Amendment LIB-298-148.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-149.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-150.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-150.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-151.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-152.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-153.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-154.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-155.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-156.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-157.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-158.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: That amendment was defeated.
Amendment LIB-298-159.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-160.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-161.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-162.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-163.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-164.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-165.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-166.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-167.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We are on amendment LIB-298-168.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-169.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-170.
Mr. Blake Richards: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-171.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-172.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-173.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-174.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-175.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-176.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-177.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-178.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-179.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-180.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-181.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-182.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-183.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-184.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-185.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-186.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-187.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-188.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-189.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-190.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-191.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Yes, Mr. Bélanger.
:
Amendment LIB-298-200. On division? Recorded vote?
An hon. member: Recorded vote, please.
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-201.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-202.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-203.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-204.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-205.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-206.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-207.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-208.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-209.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We are on amendment 298-210. The last one we did was 298-209.
We are now doing amendment LIB-298-210.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-211.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-212.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-213.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-214.
:
We will go to amendment LIB-298-239.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-240.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-241.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-242.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-243.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-244.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-245.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-246.
An hon. member: A recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-247.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-248.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: There is a change of two members, I believe. I'll suspend for a couple of minutes.
Colleagues, the last amendment we dealt with was Liberal amendment 298-248. That was defeated.
We will start with amendment LIB-298-249.
An hon. member: A recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-250.
An hon. member: A recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-251.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-252.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-253.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-254.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-255.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-256.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-257.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-258.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-259.
An hon. member: Recorded vote, please.
(Amendment negatived Minutes of Proceedings])
The Chair: Amendment LIB-298-260.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-261.
An hon. member: A recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-262.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-263.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-264.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-265.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-266.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-267.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-268.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-269.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-270.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-271.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-272.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-273.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-274.
An hon. member: Recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Amendment LIB-298-275.
An hon. member: Recorded vote, please.
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-276.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-277.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-278.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-279.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-280.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-281. We just finished amendment LIB-298-280.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-282.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-283.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-284.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-285.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-286.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-287.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-288.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: Okay.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on amendment LIB-298-289.
Hon. Mauril Bélanger: Could we have a recorded vote?
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-290.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-291.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-292.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-293.
Hon. Mauril Bélanger:Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-294.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-295—
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-296.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-297.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: This one has a ring to it. Next is amendment LIB-298-298—
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-299.
Hon. Mauril Bélanger: Could we have a recorded vote, please.
The Chair: It will be a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is amendment LIB-298-300.
Hon. Mauril Bélanger: On division.
The Chair: Is that on division?
:
We'll have a recorded vote for LIB-298-300.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-301.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-302.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: On LIB-298-303.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-304.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-305.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-306.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We are at LIB-298-307.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-308.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-309.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-310.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-311.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: Next is LIB-298-312.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We will now go to LIB-298-313.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We are on LIB-298-314.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-315.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-316.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-317.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-318.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-319.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-320.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-321.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-322.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-323.
An hon. member: I request a recorded vote.
(Amendment negatived [See Minutes of Proceedings])
The Chair: We're on LIB-298-324.