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Results: 1 - 16 of 16
2015-04-20 [p.2365]
Q-1061 — Mr. Garneau (Westmount—Ville-Marie) — With regard to exceptions granted under the Policy on Tabling of Treaties in Parliament (the Policy): (a) broken down by year, since the Policy became effective, how many and which specific instruments were granted exemptions; (b) on what basis was each exemption granted in (a); (c) if the exemption in (b) was based on urgency, (i) how was the treaty determined to be urgent, (ii) who made this determination, (iii) when; (d) if the exemption in (b) was for a reason other than urgency, (i) what was the reason, (ii) how was this determined; (e) who determines what constitutes an acceptable reason, other than urgency, to exempt a treaty from the normal tabling requirements under the Policy; (f) have any requested exceptions to the Policy not been granted; (g) broken down by treaties exempted, (i) on what date did Canada sign the instrument, (ii) when did Canada ratify the agreement, (iii) when was the treaty tabled in Parliament; (h) broken down by treaty exempted, was a joint letter drafted "that clearly articulates the rationale to proceed with the ratification, without tabling in the House of Commons"; (i) for each letter described in (h), (i) what is the date of the letter, (ii) to whom is it addressed, (iii) who signed it; (j) broken down by year, what treaties have been exempted from the Policy without a joint letter; (k) broken down by treaty in (j), why was no draft letter created; (l) with respect to the response of the government to part (gg) of Q-816, stating that no joint letter was created with respect to the exemption granted to the Agreement Between the Government of the United States of America and the Government of Canada to Improve International Tax Compliance through Enhanced Exchange of Information under the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital, is the lack of such a letter typical;
(m) in each case where an exception to the Policy was granted, was the approval of the Prime Minister sought; (n) in each case where approval for an exception to the Policy was sought from the Prime Minister, was the approval granted; (o) if there were any cases where an exception was granted without approval being sought from the Prime Minister or being granted by the Prime Minister, (i) what treaty was at issue, (ii) what happened, (iii) what justified the course of action; (p) has any study or analysis been undertaken with respect to exceptions granted under the Policy; (q) when was the last time the Policy was reviewed and what were the conclusions of this review with respect to exemptions; (r) what is the policy justification for allowing an exception to the tabling policy; (s) is the granting of an exception always indicated in the explanatory memorandum; (t) if the answer to (s) is no, in what cases was a treaty granted an exception to the Policy but this information not included in the explanatory memorandum; (u) when an exception is granted and this is indicated in the explanatory memorandum, is the reason for the exception indicated in all cases; (v) in what cases has an exception been granted but the treaty still tabled for twenty-one sitting days prior to any Parliamentary action to bring it into force, where applicable; (w) may an exception be granted to the Policy without the Prime Minister's approval being sought; (x) may an exception to the Policy be granted without the Prime Minister's approval; (y) what statistics are kept and by whom regarding exceptions to the Policy; (z) by what means, and when in the process, is the public informed that an exception to the Policy has been granted; and (aa) by what means, and when in the process, is Parliament informed that an exception to the Policy has been granted? — Sessional Paper No. 8555-412-1061.
2015-01-26 [p.1988]
Q-816 — Mr. Hsu (Kingston and the Islands) — With regard to the Agreement Between the Government of Canada and the Government of the United States of America to Improve International Tax Compliance through Enhanced Exchange of Information under the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital (the Agreement), the government’s Policy on Tabling of Treaties in Parliament (the Policy), and the statement of Peter Van Loan, Government House Leader, in the House on Monday, April 28, 2014, that “in this case, the fact is that the government, the cabinet, actually did grant such an exemption to the tabling policy. As such, the very words of the policy, the requirements of the policy, have been followed. The processes for obtaining the exemption were obtained. As a result, the requirement that it be tabled in the House 21 days in advance of the legislation being introduced is not necessary and the policy is fully complied with” (the Statement): (a) was an exemption to the government’s Policy granted with respect to the Agreement; (b) what is the difference between an “exemption” and an “exception” in terms of the Policy; (c) if the word “exception” is substituted for “exemption” is the Statement accurate; (d) on what basis was the Statement made; (e) how was the Government House Leader informed of the exemption or exception being granted to the Policy; (f) what documents or memos were created regarding this exemption or exception and what are their access or control numbers; (g) who was involved in this decision to grant an exemption or exception and at what stage were they involved; (h) what was the process, step-by-step, by which this Agreement was granted an exemption or exception; (i) who reviewed the decision to grant an exemption or exception, (i) when, (ii) why, (iii) how;
(j) does the Policy apply to the Agreement, and how; (k) between what departments does correspondence exist regarding the tabling of the Agreement under the Policy and what are the file numbers for these documents; (l) on what date was the Agreement concluded; (m) on what date was the Agreement tabled in Parliament; (n) on what date was the Agreement ratified; (o) when was the House made aware of the text of the Agreement; (p) how was the House made aware of the text of the Agreement; (q) when was the House made aware of the granting of an exemption or exception to the Policy in the case of the Agreement; (r) how was the House made aware of the granting of an exemption or exception to the Policy in the case of the Agreement; (s) when and by what means is the House usually informed that an exception has been granted to the Policy; (t) in the absence of the point of order prompting the Government House Leader's response, how and when would the House have been informed of the exemption; (u) what steps and measures are in place to ensure that Parliament is informed of exceptions being granted to the Policy; (v) what steps are in place to ensure that Canadians are informed when exceptions have been granted; (w) what steps and measures are in place to ensure that Parliament is informed of exemptions being granted to the Policy; (x) what steps are in place to ensure that Canadians are informed when exemptions have been granted; (y) what does “urgent” mean in the context of the Policy; (z) how was the ratification of the Agreement determined to be urgent; (aa) who made the determination in (z), (i) how, (ii) on the basis of what information, (iii) with what authority, (iv) under what criteria; (bb) how was the decision in (z) reviewed, (i) by whom, (ii) how, (iii) when, (iv) by what criteria; (cc) who are or were the lead ministers with respect to the Agreement in terms of the Policy and how was this determined;
(dd) when and how did the Minister of Foreign Affairs and the lead ministers seek approval from the Prime Minister for an exemption to the treaty tabling process; (ee) when was the approval in (dd) granted and how; (ff) what correspondence is available – with file and control number – to corroborate the information provided in response to (dd) and (ee); (gg) was a “joint-letter that clearly articulates the rationale to proceed with the ratification, without tabling in the House of Commons” created; (hh) with respect to the letter in (gg), (i) who created this letter, (ii) when is it dated, (iii) how can it be obtained, (iv) who has access to it, (v) to whom is it addressed; (ii) was the letter drafted in consultation with the Treaty Section of the Department of Foreign Affairs and International Trade and the relevant Secretariat in the Privy Council Office; (jj) what documentation exists – with file or control number for each document – to corroborate the information provided in response to (ii); (kk) who is responsible for retention and access of such joint letters; (ll) with respect to the Agreement, were the responsible ministers and the Minister of Foreign Affairs aware early on of the need to request an exemption to the treaty process prior to obtaining Cabinet authority to sign a treaty; (mm) how is “early on” defined for purposes of the Policy; (nn) how is “aware” defined for purposes of this provision in the Policy; (oo) was a request made in a Memorandum to Cabinet, seeking policy approval for the Agreement; (pp) what Memorandums to Cabinet exist relative to this agreement, (i) what are their dates, (ii) are they subject to privilege, (iii) who made them, (iv) what are their record or control numbers; (qq) which document in (pp) can be said to “clearly articulate the rationale for the exception to the treaty tabling process”; (rr) what is the rationale for the exception to the treaty tabling process with respect to the Agreement; (ss) who determines the rationale per the Policy; (tt) what is an acceptable rationale per the Policy; (uu) how is rationale defined in terms of the Policy; (vv) is there a minimal level of sufficiency for a rationale per the Policy and if so what is it; (ww) when was the exception granted; (xx) did the Minister of Foreign Affairs “inform the House of Commons that Canada has agreed to be bound by the instrument at the earliest opportunity following the ratification” per the Policy; (yy) when did the actions in (xx) occur and how; (zz) in 2014, how many exemptions or exceptions were granted under the Policy before the Agreement; (aaa) in 2014, was the Agreement’s rationale for exception unique; (bbb) in 2014, was the Agreement the only item determined to be urgent in terms of the Policy; (ccc) is the Government House Leader always informed of exceptions and exemptions under the Policy and, if so, how; (ddd) is the House always informed of exceptions or exemptions under the Policy and, if so, how; (eee) how early could the Agreement have been tabled in Parliament; (fff) how was the date in (eee) determined; (ggg) if the Agreement could have been tabled earlier in Parliament than the date in (o), (i) why was it not, (ii) what decisions were made in this regard, (iii) who made these decisions, (iv) how, (v) on what basis; and (hhh) if the Statement could have been made sooner in the House than Monday, April 28, 2014, (i) why was it not, (ii) what decisions were made in this regard, (iii) who made these decisions, (iv) how, (v) on what basis? — Sessional Paper No. 8555-412-816.
2014-09-15 [p.1341]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs and for International Human Rights) laid upon the Table, — Copy of the Protocol amending the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains, signed at London on 8 September 1978, as amended by the Protocol signed at Ottawa on 15 April 1980, by the Protocol signed at London on 16 October 1985 and by the Protocol signed at London on 7 May 2003, and Explanatory Memorandum, dated July 21, 2014. — Sessional Paper No. 8532-412-31.
2014-09-15 [p.1341]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs and for International Human Rights) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of the United States of America to Improve International Tax Compliance through Enhanced Exchange of Information under the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital, and Explanatory Memorandum, dated February 5, 2014. — Sessional Paper No. 8532-412-34.
2013-10-31 [p.125]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs and for International Human Rights) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated May 9, 2013. — Sessional Paper No. 8532-412-5.
2013-10-31 [p.126]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs and for International Human Rights) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of the British Virgin Islands under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated May 21, 2013. — Sessional Paper No. 8532-412-6.
2013-10-31 [p.126]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs and for International Human Rights) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of the Kingdom of Bahrain for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated June 4, 2013. — Sessional Paper No. 8532-412-7.
2013-05-01 [p.3055]
Pursuant to Standing Order 32(2), Mr. Dechert (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between Canada and the Principality of Liechtenstein for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated January 31, 2013. — Sessional Paper No. 8532-411-62.
2013-05-01 [p.3055]
Pursuant to Standing Order 32(2), Mr. Dechert (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between Canada and the Oriental Republic of Uruguay for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated February 5, 2013. — Sessional Paper No. 8532-411-63.
2013-05-01 [p.3056]
Pursuant to Standing Order 32(2), Mr. Dechert (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between Canada and the Republic of Panama for Tax Cooperation and the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated March 17, 2013. — Sessional Paper No. 8532-411-64.
2012-02-29 [p.869]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourg on 25 January 1988, as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, done at Paris on 27 May 2010, and Explanatory Memorandum. — Sessional Paper No. 8532-411-30.
2011-12-05 [p.606]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between Canada and the Republic of Costa Rica for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated August 11, 2011. — Sessional Paper No. 8532-411-20.
2011-12-05 [p.606]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between Canada and the Kingdom of the Netherlands in respect of Aruba for the Exchange of Information with respect to Tax Matters, and Explanatory Memorandum, dated October 20, 2011. — Sessional Paper No. 8532-411-21.
2011-06-16 [p.107]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of Jersey, under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland, for the Exchange of Information relating to Tax Matters, and Explanatory Memorandum, dated January 12, 2011. — Sessional Paper No. 8532-411-1.
2011-06-16 [p.107]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between the Government of Canada and the Government of the Isle of Man, under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland, for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated January 17, 2011. — Sessional Paper No. 8532-411-2.
2011-06-16 [p.107]
Pursuant to Standing Order 32(2), Mr. Obhrai (Parliamentary Secretary to the Minister of Foreign Affairs) laid upon the Table, — Copy of the Agreement between the Government of Canada and the States of Guernsey, under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland, for the Exchange of Information on Tax Matters, and Explanatory Memorandum, dated January 19, 2011. — Sessional Paper No. 8532-411-3.
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