FINA Committee Meeting
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MINUTES OF PROCEEDINGS
Meeting No. 61
Monday, May 15, 2000
The Standing Committee on Finance met at 5:28 p.m. this day, in Room 308, West Block, the Chair, Maurizio Bevilacqua, presiding.
Members of the Committee present: Maurizio Bevilacqua, Roy Cullen, Ken Epp, Albina Guarnieri, Sophia Leung, Karen Redman and Paul Szabo.
Acting Members present: Judi Longfield for Nick Discepola, Larry McCormick for Roger Gallaway, Pauline Picard for Yvan Loubier and Rick Limoges for Gary Pillitteri.
In attendance: From the Library of Parliament: Jean Soucy, Researcher. From the Legislative Services: Susan Baldwin, Legislative Clerk.
Witnesses: From the Department of Finance: Marlene Legare, Senior Chief, Legislation, Tax Policy Branch, Sales Tax Division, Andrew Marsland, Senior Chief, Operations, Tax Policy Branch, Sales Tax Division, Brian Willis, Senior Chief, Excise Section, Tax Policy Branch, Sales Tax Division. From the Department of Justice: Marc Cuerrier, General Counsel, Civil Code Section.
The Committee resumed consideration of Bill C-24, An Act to amend the Excise Tax Act, a related Act, the Bankruptcy and Insolvency Act, the Budget Implementation Act, 1997, the Budget Implementation Act, 1998, the Budget Implementation Act, 1999, the Canada Pension Plan, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Act, the Income Tax Act, the Tax Court of Canada Act and the Unemployment Insurance Act, be now read a second time and referred to the Standing Committee on Finance. (See Minutes of Proceedings, Thursday, May 11, 2000, Meeting No. 58)
The Committee resumed consideration of Clause 1.
Clause 1 stood.
Clauses 2 to 52 carried, severally, on division.
The chair called Clause 53.
Roy Cullen moved, -- That Bill C-24, in Clause 53, be amended by replacing line 13 on page 72 with the following:
"226.1(1) in determining the net tax for"
After debate, the question being put on the amendment, it was agreed to, on division.
Clause 53, as amended, carried on division.
Clause 54 carried, on division.
The chair called Clause 55.
Roy Cullen moved, -- That Bill C-24, in Clause 55, be amended by
(a) replacing lines 23 to 25 on page 74 with the following:
"55. (1) The Act is amended by adding the following after section 226:
Deduction for charity
226.1 (1) Where"
(b) replacing line 30 on page 74 with the following:
"container (as defined in subsection 226(1)),"
(c) replacing line 41 on page 74 with the following:
"collectible, subsection 226(3) does not apply in"
(d) replacing lines 28 and 29 on page 75 with the following:
"(2) A charity may not claim a deduction under subsection (1) in respect of a supply of"
After debate, the question being put on the amendment, it was agreed to, on division.
Clause 55, as amended, carried on division.
By unanimous consent, the Chair called Clauses 56 to 64, inclusive.
Clauses 56 to 64 carried, severally, on division.
The Chair called Clause 65,
Roy Cullen moved, -- That Bill C-24, in Clause 65, be amended by replacing lines 33 and 34 on page 86 with the following:
"includes the earliest day on which tax"
After debate, the question being put on the amendment, it was agreed to, on division.
Clause 65, as amended, carried, on division.
By unanimous consent, the Chair called Clauses 66 to 130, inclusive.
Clauses 66 to 130 carried severally, on division.
The Chair called Clause 131.
Roy Cullen moved, -- That Bill C-24, in Clause 131, be amended by
(a) replacing lines 25 to 30 on page 152 with the following:
"15.1 A supply of
(a) a continuous transmission commodity made by a supplier (in this section referred to as the "first seller") to a person (in this section referred to as the "first buyer") who is not registered under Subdivision d of Division V of Part IX of the Act,"
(b) replacing lines 8 and 9 on page 154 with the following:
"supply would have become"
(c) replacing lines 28 and 29 on page 154 with the following:
"supply would have"
(d) replacing lines 1 to 3 on page 156 with the following:
"(a) paragraph 15.1(a) of Part V of Schedule VI to the Act, as enacted by subsection (1), shall be"
(e) replacing line 7 on page 156 with the following:
"(b) paragraph 15.1(b) of Part V of that Schedule, as enacted by subsection (1), shall be"
After debate, the question being put on the amendment, it was agreed to, on division.
Clause 131, as amended, carried, on division.
By unanimous consent, the Chair called Clauses 132 to 144, inclusive.
Clauses 132 to 144 carried, severally, on division.
The Chair called Clause 145.
Roy Cullen moved, -- That Bill C-24, in Clause 145, be amended by replacing line 22 on page 164 with the following:
"insolvent person is a tax debtor under that"
After debate, the question being put on the amendment, it was agreed to, on division.
Clause 145, as amended, carried, on division.
The Chair called Clause 146,
Roy Cullen moved, -- That Bill C-24, in Clause 146, be amended by replacing line 27 on page 167 with the following:
"insolvent person is a tax debtor under that"
The question being put on the amendment, it was agreed to, on division.
Clause 146, as amended, carried, on division.
By unanimous consent, the Chair called Clauses 147 to 155, inclusive.
Clauses 147 to 155 carried, severally, on division.
The Chair called Clause 156.
Roy Cullen moved, -- That Bill C-24, in Clause 156, be amended by replacing line 18 on page 176 with the following:
"company if the company is a tax debtor under"
The question being put on the amendment, it was agreed to, on division.
Clause 156, as amended, carried, on division.
By unanimous consent, the Chair called Clauses 157 to 179, inclusive.
Clauses 157 to 179 carried, severally, on division.
Clause 1 carried.
The Title carried.
The Bill, as amended, carried.
ORDERED, -- That the Chair report Bill C-24, An Act to amend the Excise Tax Act, a related Act, the Bankruptcy and Insolvency Act, the Budget Implementation Act, 1997, the Budget Implementation Act, 1998, the Budget Implementation Act, 1999, the Canada Pension Plan, the Companies'' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Act, the Income Tax Act, the Tax Court of Canada Act and the Unemployment Insurance Act, with amendments, to the House as the Fourth Report of the Committee.
At 6:10 p.m., the Committee adjourned to the call of the Chair.
Pat Steenberg
Clerk of the Committee