Question No. 1270--
Mr. Alexander Nuttall:
With regard to meetings or communication between the Office of the Prime Minister and David Livingston, Laura Miller, Patricia Sorbara and Gerry Lougheed, since November 4, 2015: what are the details of any meetings or communication, including for each the (i) date, (ii) type of communication (i.e. meeting, phone call, email, etc.), (iii) location, (iv) purpose or summary of communication?
Response
Mr. Peter Schiefke (Parliamentary Secretary to the Prime Minister (Youth), Lib.):
Mr. Speaker, the Office of the Prime Minister engages with provincial and territorial governments on a regular basis in the interest of federal-provincial-territorial relations. While the Office of the Prime Minister does not track the details that the question asks for, there were interactions with one of these individuals in their capacity as a staff member of a provincial premier.
Question No. 1272--
Mr. James Bezan:
With regard to the Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment: (a) when did the Office of the Minister of National Revenue become aware of the final version; (b) when did the work on this Folio begin; (c) who initiated the work on this Folio; (d) why is this Folio not available to the public online; (e) has the government done any analysis regarding the economic impacts of the Folio and, if so, what are the results of the analysis; (f) how many departments were tasked to work on the Folio; (g) how many government employees have signed to date any type of non-disclosure agreements or read-in process documents in relation to the Folio; and (h) for each non-disclosure agreement and read-in process document in (g), (i) when was it signed, (ii) what is the duration?
Response
Hon. Diane Lebouthillier (Minister of National Revenue, Lib.):
Mr. Speaker, with regard to part (a), Income Tax Folios are technical publications that present the CRA’s interpretation of the law, and that summarize tax court decisions and technical positions adopted by the CRA up to the date of a folio’s publication. As a result, Income Tax Folios are not subject to ministerial approval.
With regard to part (b), the work on Income Tax Folio S2-F3-C2 began in November 2012.
With regard to part (c), the CRA undertook the Income Tax Folios project in an effort to improve the way in which complex tax matters were explained to taxpayers and their representatives, i.e., accountants, lawyers, and other tax preparers, in order to improve their ability to comply with their tax obligations.
With regard to part (d), Income Tax Folio S2-F3-C2 was available to the public online on the CRA webpages, on the canada.ca website, from July 7, 2016, until October 11, 2017. On October 10, 2017, the Minister of National Revenue instructed CRA officials to clarify the wording of discounts on merchandise in the folio. As a result, the CRA removed the folio from its website and is reviewing the folio’s wording with respect to discounts on merchandise.
With regard to part (e), as folios are technical publications that present the CRA’s interpretation of the law and summarize tax court decisions and technical positions previously adopted by the CRA, no economic impact study is completed when folios are published.
With regard to part (f), Income Tax Folio S2-F3-C2 was developed by CRA officials. The draft folio was shared for consultation with officials from the Department of Finance and the Department of Justice as part of the folio publication process.
With regard to parts (g) to (h), no such agreements were signed.
Question No. 1277--
Mr. David Sweet:
With regard to access to the National Holocaust Monument: (a) during what time periods will there be (i) access restrictions for pedestrians, (ii) closures for maintenance purposes, (iii) closures for non-maintenance purposes; (b) for each closure in (a)(ii), what are the details of the maintenance performed; and (c) for each closure in (a)(iii), what is the purpose?
Response
Mr. Sean Casey (Parliamentary Secretary to the Minister of Canadian Heritage, Lib.):
Mr. Speaker, with regard to (a)(i), the National Holocaust Monument is currently open to the public from 7 a.m. to 9 p.m. daily. However, public access is restricted overnight to manage and ensure appropriate and respectful use of the site.
Part of the main level of the monument will be cleared this winter, to provide residents and visitors year-round access to the interpretation panels and views of the murals.
Lighting above snow level will continue to operate through the winter. The second level of the monument will not be accessible for safety reasons, and the Flame of Remembrance and the elevator will be turned off during the winter months.
The National Capital Commission will evaluate the impact of the snow removal operations on the structure and integrity of the monument throughout the season. The National Capital Commission will also consult the Department of Canadian Heritage and stakeholders in the community regarding winter usage of the site.
With regard to (a)(ii) and (b), there are no planned closures for maintenance purposes, unless required by exceptional circumstances.
With regard to (a)(iii) and (c), there are no planned closures, aside from those described in response to part (a)(i).
Question No. 1278--
Mrs. Cathay Wagantall:
With regard to the comments made by the Minister of National Revenue in the House of Commons on October 19, 2017, that “we are on track to recuperate close to $25 billion” in relation to offshore accounts used by Canadians in order to avoid paying taxes: (a) what are the details of the recuperation including (i) country in which the account was located, (ii) amount recovered, (iii) date of recovery, (iv) date on which the Canada Revenue Agency (CRA) first learned of the account’s existence; (b) how did the CRA learn of the account’s existence; and (c) how will the recuperated money appear in the Public Accounts of Canada?
Response
Hon. Diane Lebouthillier (Minister of National Revenue, Lib.):
Mr. Speaker, the figure included in the question, excerpted from Hansard, refers to the following: Over the past two fiscal years, April 1, 2015 through March 31, 2017, the CRA identified $25 billion in fiscal impact. More specifically, the CRA’s fiscal impact from audit activities was $12.7 billion in 2015-16 and was $12.5 billion in 2016-17.
Fiscal impact is the traditional measure used for the CRA’s departmental performance report to report on the audit assessment and examination results from compliance activities.
Fiscal impact consists of federal and provincial taxes assessed, tax refunds reduced, interest and penalties, and the present value of future federal tax assessable arising from compliance actions. It excludes the impact of appeals reversals and uncollectable amounts.
With regard to parts (a) (i) to (iv) and (b), given the above-noted context, the CRA is unable to respond as it does not track such information in the manner requested.
With regard to part (c), fiscal impact of audit activities is noted in the Public Accounts of Canada. Amounts assessed by the CRA are reflected in the Public Accounts of Canada, and include assessments generated by audit activities.
The CRA cannot provide the information in the manner requested, as a taxpayer’s CRA account includes outstanding debts and refund offsets from several different CRA programs and revenue lines. The CRA system reflects the on-going outstanding balance and does not link the balances or payments to any specific debt, such as from audit assessment.
Question No. 1279--
Mrs. Cathay Wagantall:
With regard to expenditures on the cover for the Fall Economic Statement delivered by the Minister of Finance on October 24, 2017: (a) what is the total of all expenditures; (b) what is the breakdown of expenditures by (i) photography, (ii) printing, (iii) other costs; and (c) what are the details of all expenditures related to the cover, including (i) vendor, (ii) amount, (iii) description of good or service provided, (iv) file number, (v) was the contract sole sourced?
Response
Mr. Joël Lightbound (Parliamentary Secretary to the Minister of Finance, Lib.):
Mr. Speaker, with regard to part (a), the total of all expenditures was $13,591.64.
With regard to part (b)(i), there was no cost for the photography of the fall economic statement’s cover; (b)(ii) the cost to print 575 English and 375 French copies was $13,591.64; and (b)(iii), there were no other costs associated with the cover of the fall economic statement.
With regard to part (c)(i), the vendor was Lowe-Martin; (c)(ii), the cost to print 575 English and 375 French copies was $13,591.64; (c)(iii), 575 English and 375 French copies of the fall economic statement were printed; (c)(iv), the file number was 4001370; and (c)(v), yes, the contract was sole sourced.
Question No. 1282--
Mr. Glen Motz:
With regard to the commitment on page 12 of the Liberal Party election platform which states “our investment plan will return Canada to a balanced budget in 2019”: (a) does the government plan on keeping this promise and; (b) if the anser in (a) is negative, in what year will Canada return to a balanced budget?
Response
Mr. Joël Lightbound (Parliamentary Secretary to the Minister of Finance, Lib.):
Mr. Speaker, with regard to part (a), the government’s most recent fiscal outlook, contained in the fall economic statement 2017, was published on October 25, 2017, and is available at the following link:
http://www.budget.gc.ca/fes-eea/2017/docs/statement-enonce/toc-tdm-en.html.
In the fall economic statement 2017, both the budgetary balance and the federal debt to GDP ratio are projected to decline over the forecast horizon. The government will maintain this downward deficit and debt track, preserving Canada’s low-debt advantage for future generations.
With regard to part (b), it is not applicable.
Question No. 1285--
Mr. Pat Kelly:
With regard to applications for the Disability Tax credit by persons with type one or type two diabetes respectively: (a) for each month since October 2012, what was the percentage of approvals, disapprovals, and incomplete applications returned to applicants respectively; (b) with respect to rejections of applications in (a), what percentage of rejected applicants appealed the rejection decision; (c) with respect to rejections of applications in (a), what percentage of appeals were granted or declined respectively; (d) with respect to rejections of applications in (a), has any part of the Government withdrawn or withheld funds, bonds, and grants from the Registered Disability Savings Plans of any applicants; (e) with respect to withdrawals or withholdings in (d), how many applicants who were previously approved for the Disability Tax Credit have had withdrawals or withholdings made from their Registered Disability Savings Plan accounts since May 2017; and (f) with respect to withdrawals or withholdings in (d), what is the total value of funds withdrawn or withheld from Registered Disability Savings Plan accounts since May 2017?
Response
Hon. Diane Lebouthillier (Minister of National Revenue, Lib.):
Mr. Speaker, with respect to parts (a) to (f), to be eligible for the disability tax credit, an individual must have a severe and prolonged impairment in physical or mental functions, as defined in the Income Tax Act and as certified by a medical practitioner. Eligibility is not based on a diagnosis, but rather on the effects of the impairment on their ability to perform the basic activities of daily living. Eligibility determinations are not made, or tracked, based on diagnoses. Therefore, the CRA is unable to respond in the manner requested as the data is not available.
Question No. 1289--
Mr. Kevin Waugh:
With regard to Defence Construction Canada’s Annual Report 2016-2017, Section “Operating and Administrative Expenses” under 2016-17 fiscal year, what are the amounts for: (a) “Travel”, broken down by (i) accommodation, (ii) travel, (iii) per diems, (iv) incidentals; (b) “Relocation”, broken down by (i) FTEs, (ii) location; (c) “IT hardware”; (d) “IT software”; and (e)“Hospitality”?
Response
Mr. Steven MacKinnon (Parliamentary Secretary to the Minister of Public Services and Procurement, Lib.):
Mr. Speaker, with regard to Defence Construction Canada, DCC, and part (a), “travel” was broken down by (i) accommodation, $149,000.00; (ii) travel, $286,000.00; (iii) per diems, or meal allowances, $72,000.00; and (iv) incidentals, $22,000.00.
With regard to part (b), “relocation” was broken down by (i) FTEs, 12; and (ii) location, including 1, Kingston to Ottawa; 2, Ottawa to Valcartier; 3, Trenton to Kingston; 4, Montreal to Ottawa; 5, Toronto to Kingston; 6, Ottawa to Victoria; 7, Calgary to Victoria; 8, Ottawa to Borden; 9, Montreal to Edmonton; 10, Comox to Victoria; 11, Calgary to Cold Lake; and 12, London to Toronto.
With regard to (c), “IT hardware”, the cost was $130,000; (d), “IT software”, $55,000.00; and (e), “hospitality”, $31,000.00.