Questions and responses All Sessions January 17, 1994, to present

With regard to the Canada Infrastructure Bank, since its creation: (a) what is the number of meetings held with Canadian and foreign investors, broken down by (i) month, (ii) country, (iii) investor class; (b) what is the complete list of investors met; (c) what are the details of the contracts awarded by the Canada Infrastructure Bank, including (i) date of contract, (ii) value of contract, (iii) vendor name, (iv) file number, (v) description of services provided; (d) what are the details of all travel expenses incurred, including for each expenditure the (i) traveller’s name, (ii) purpose of the travel, (iii) travel dates, (iv) airfare, (v) other transportation costs, (vi) accommodation costs, (vii) meals and incidentals, (viii) other expenses, (ix) total amount; and (e) what are the details of all hospitality expenses incurred by the Bank, including for each expenditure the (i) guest’s name, (ii) event location, (iii) service vendor, (iv) total amount, (v) event description, (vi) date, (vii) number of attendees, (viii) number of government employees in attendance, (ix) number of guests?

With regard to advertising paid for by the government for each fiscal year from April 1, 2016, to the present date: (a) how much did the government spend on advertising; (b) what was the subject of each advertisement and how much was spent on each subject; (c) which department purchased the advertising and what are the detailed expenditures of each department in this regard; (d) for each subject and department mentioned in (b) and (c), how much was spent on each type of advertising, including but not limited to (i) television, specifying the stations, (ii) radio, specifying the stations, (iii) print (i.e. newspapers and magazines), specifying the names of the publications, (iv) the Internet, specifying the names of the websites, (v) billboards, specifying their locations, (vi) bus shelters, specifying their location, (vii) advertising in all other publicly accessible places; (e) for each type of advertising in (d), was it in Canada or abroad; (f) for the answers in (b), (c) and (d), for how long did the advertisements run; (g) for each advertising purchase, who signed the contracts; (h) for each advertisement, who was involved in the production; (i) for each advertisement, was a third party involved in its publication or did a third party coordinate other advertisements based on the government advertisements; and (j) for each advertisement, did the purchase and publication coincide with a specific event, such as a sporting event?

With regard to the Offshore Tax Informant Program, for each fiscal year since 2015-16 to the current date: (a) how many calls have been received; (b) how many files have been opened based on information received from informants; (c) what is the total amount of the awards paid to informants; (d) what is the total amount recovered by the Canada Revenue Agency; (e) how many current investigations are the result of information received through the program; and (f) how much money is involved in the current investigations?

With regard to the statement in Budget 2019 that, “since Budget 2016, the Government has taken many actions to improve the fairness of the tax system”: (a) what is the name of each of these actions; (b) what is the total amount collected by the Canada Revenue Agency, broken down by each of the actions in (a); (c) of the actions in (a), how many actions sought specifically to address aggressive international tax avoidance; and (d) of the actions in (a), how many sought specifically to address international tax evasion?

With regard to housing investments and housing assets held by the government: (a) how much federal funding has been spent in the constituency of Sherbrooke on housing over the period of 1995 to 2017, broken down by year; (b) how much federal funding is scheduled to be spent on housing in the constituency of Sherbrooke over the period of 2015 to 2019, broken down by year; (c) how much federal funding has been invested in cooperative housing in the constituency of Sherbrooke over the period of 1995 to 2017, broken down by year; (d) how much federal funding is scheduled to be invested in cooperative housing in the constituency of Sherbrooke over the period of 2015 to 2019, broken down by year; (e) how many physical housing units were owned by the government in the constituency of Sherbrooke over the period of 1995 to 2017, broken down by year; (f) how many physical housing units owned by the government are scheduled to be constructed in the constituency of Sherbrooke over the period of 2015 to 2019, broken down by year; and (g) what government buildings and lands have been identified in the constituency of Sherbrooke as surplus and available for affordable housing developments?

With regard to federal funding in the constituency of Sherbrooke, between April 2016 and January 2019: (a) what applications for funding have been received, including for each the (i) name of the organization, (ii) department, (iii) program and sub-program they applied for funding under, (iv) date of the application, (v) amount applied for, (vi) whether funding has been approved or not, (vii) total amount of funding, if funding was approved; (b) what funds, grants, loans, and loan guarantees has the government issued through its various departments and agencies in the constituency of Sherbrooke that did not require a direct application from the applicant, including for each the (i) name of the organization, (ii) department, (iii) program and sub-program under which they received funding, (iv) total amount of funding, if funding was approved; and (c) what projects have been funded in the constituency of Sherbrooke by organizations tasked with sub-granting government funds (e.g. Community Foundations of Canada), including for each the (i) name of the organization, (ii) department, (iii) program and sub-program under which they received funding, (iv) total amount of funding, if funding was approved?

With regard to real estate and office space leased by the government from private sector businesses since November 4, 2015, broken down by department or agency: what are the details of all the contracts, including (i) vendor; (ii) amount; (iii) start and end date of the contract?

With regard to the Canada Revenue Agency (CRA) and the Liechtenstein leaks, the Panama Papers and the Bahamas Leaks: (a) how many Canadian taxpayers were identified in the documents obtained, broken down by information leak and type of taxpayer, that is (i) an individual, (ii) a corporation, (iii) a partnership or trust; (b) how many audits did the CRA launch following the identification of taxpayers in (a), broken down by information leak; (c) of the audits in (b), how many were referred to the CRA’s Criminal Investigations Program, broken down by information leak; (d) how many of the investigations in (c) were referred to the Public Prosecution Service of Canada, broken down by information leak; (e) how many of the investigations in (d) resulted in a conviction, broken down by information leak; and (f) what was the sentence imposed for each conviction in (e), broken down by information leak?

With respect to the Paradise Papers affair, the fight against offshore tax non-compliance and aggressive tax planning: (a) how many taxpayers’ or Canadian companies’ files are currently open at the Canada Revenue Agency; (b) how many taxpayers’ or Canadian companies’ files have been sent to the Public Prosecution Service of Canada; (c) how many taxpayers’ or Canadian companies’ files are linked to the marijuana industry; (d) how many employees are assigned to Paradise Papers files; (e) how many audits have been performed since the release of the Paradise Papers; and (f) how much has the Canada Revenue Agency recovered in total?

With regard to applications for cannabis licences approved by Health Canada and the Canada Revenue Agency under the Cannabis Act and the Access to Cannabis for Medical Purposes Regulations: (a) how many licensed producers are structured within family trusts; (b) how many licensed producers have a criminal history; (c) what measures were taken to ensure there was no criminal history; (d) were the criminal histories of the parent companies of licensed producers analyzed; (e) how many licensed producers are associated with individuals with a criminal history; (f) how many parent companies of licensed producers are directly or indirectly associated with individuals and businesses with a criminal history; (g) how many licensed producers were reported by the Royal Canadian Mounted Police; (h) are the parent companies of licensed producers required to obtain a security clearance, and if so, how many parent companies of licensed producers are there; (i) what are the sources of financing of licensed producers, broken down by jurisdiction; (j) what is the detailed ownership structure of each licensed producer; and (k) what specific measures did Health Canada and the Canada Revenue Agency take to identify the true beneficiaries of licensed producers?

With regard to the side effect reporting forms received by Health Canada since 2010: (a) how many forms have been received; and (b) how many reports were about the drug Fluorouracil (5-FU), broken down by the seriousness of the side effect?

With regard to Health Canada’s comprehensive review of the disinfectant THYMOX EXT (DIN: 02390035): how much did it cost Health Canada to carry out this review?

With regard to the information returns relating to controlled and not-controlled foreign affiliates (T1134) received by the Canada Revenue Agency for 2011 and subsequent years, broken down by (i) year, (ii) type of taxpayer, namely, individual, corporation, trust or partnership, (iii) North American Industrial Classification System (NAICS) code, (iv) country or jurisdiction in which the foreign affiliate carries on a business or other income earning activity, (v) country or jurisdiction of residence of the foreign affiliate: (a) how many returns were received; (b) how many returns concerned a controlled foreign affiliate (CFA), as defined in subsection 95(1) of the Income Tax Act; (c) what was the total book cost of shares of the foreign affiliates’ capital stock owned by the reporting entities as of the end of the reporting entities’ taxation year; (d) what was the total book cost of shares of the foreign affiliates’ capital stock at the end of the reporting entities’ taxation year owned by controlled foreign affiliates of the reporting entities or another person related to the reporting entities; (e) what was the total amount of the debt the foreign affiliates owed to the reporting entities at the end of the reporting entities’ taxation year; (f) what was the total amount of the debt the reporting entities owed to the foreign affiliates at the end of the reporting entities’ taxation year; (g) what was the total amount of assets held by the foreign affiliates; (h) what was the total amount of accounting net income before tax reported by the foreign affiliates; (i) what was the total amount of income or profits tax paid or payable on income reported by the foreign affiliates; (j) how many reporting entities, at any time in the taxation year, received a dividend on a share of the capital stock of a foreign affiliate; (k) what was the total amount of the dividends reported, broken down by surplus account, namely, exempt surplus, taxable surplus, pre-acquisition surplus and hybrid surplus, referred to in (j); (l) how many CFAs had one to five full-time employees or employee equivalents; (m) how many CFAs had more than five full-time employees or employee equivalents; (n) what was the total amount of gross revenue reported by controlled foreign affiliates, broken down by revenue source, namely, (i) interest – from other foreign affiliates of the reporting entities, (ii) interest – other, (iii) dividends – from other foreign affiliates of the reporting entities, (iv) dividends – other, (v) royalties, (vi) rental and leasing activities, (vi) loans or lending activities, (vii) insurance or reinsurance of risks, (viii) factoring of trade accounts receivable, (ix) disposition of investment property; (o) how many CFAs reported foreign accrual property income (FAPI); (p) what was the total gross amount of FAPI reported by CFAs, broken down by (i) FAPI that is income from property under subsection 95(1) of the Act, (ii) FAPI from the sale of property under paragraph 95(2)(a.1) of the Act, (iii) FAPI from the insurance or reinsurance of risks under paragraph 95(2)(a.2) of the Act, (iv) FAPI from indebtedness and lease obligations under paragraph 95(2)(a.3) of the Act, (v) FAPI from indebtedness and lease obligations under paragraph 95(2)(a.4) of the Act, (vi) FAPI from providing services under paragraph 95(2)(b) of the Act, (vii) FAPI from the disposition of capital property, (viii) FAPI under the description of C in the definition of FAPI in subsection 95(1) of the Act; (q) how many CFAs reported disposing of a share in another foreign affiliate that was excluded property or an interest in a partnership that was excluded property; (r) how many CFAs reported disposing of capital property that was not excluded property; (s) how many CFAs reported including income that would otherwise have been included in their income from property in their income from an active business, broken down by source, namely, (i) because of subparagraph 95(2)(a)(i) of the Act, (ii) because of subparagraph 95(2)(a)(ii) of the Act, (iii) because of subparagraph 95(2)(a)(iii) of the Act, (iv) because of subparagraph 95(2)(a)(iv) of the Act, (v) because of subparagraph 95(2)(a)(v) of the Act, (vi) because of subparagraph 95(2)(a)(vi) of the Act, (vii) because of the type of business carried on and the number of persons employed by the foreign affiliate in the business pursuant to paragraphs (a) and (b) of the definition of investment business in subsection 95(1) of the Act, (viii) because of paragraph 95(2)(l) of the Act; (t) how many CFAs reported including income that would otherwise have been included in their income from a business other than an active business in their income from an active business, broken down by reason, namely, (i) because of the 90% test in paragraphs 95(2)(a.1) through (a.4) of the Act, (ii) because of subsection 95(2.3) of the Act, (iii) because of subsection 95(2.4) of the Act; and (u) how many foreign affiliates reported that some information requested in the return was not available?

With regard to the foreign income verification statement (T1135) forms that the Canada Revenue Agency received for 2010 and subsequent years: (a) how many returns concerned foreign property of less than $250,000, broken down by (i) type of taxpayer, (ii) country where the specified foreign property is held, (iii) year; (b) for the returns in (a), what was the filers’ total income from all specified foreign property, broken down by (i) year, (ii) country, (iii) type of taxpayer; (c) for the returns in (a), what was the total amount of the filers’ gains or losses on the disposition of all specified foreign property, broken down by (i) year, (ii) country, (iii) type of taxpayer; (d) of the returns in (a), how many concerned (i) funds held outside Canada, (ii) shares of non-resident corporations, (iii) indebtedness owed by a non-resident, interests in non-resident trusts, (iv) real property outside Canada, (v) other property outside Canada; (e) for the returns in (a), how many returns concerned property held in an account with a Canadian registered securities dealer or a Canadian trust, broken down by (i) year, (ii) country, (iii) type of taxpayer; (f) how many returns concerned foreign property of more than $250,000, broken down by (i) type of taxpayer, (ii) country where the specified foreign property was held, (iii) year; (g) for the returns in (f), what was the total income from funds held outside Canada, broken down by (i) year, (ii) country, (iii) type of taxpayer; (h) for the returns in (f), what were the total income and gains or losses on the disposition of shares of non-resident corporations, broken down by (i) year, (ii) country, (iii) type of taxpayer; (i) for the returns in (h), what were the total income and gains or losses on the disposition of indebtedness owed by a non-resident, broken down by (i) year, (ii) country, (iii) type of taxpayer; (j) for the returns in (f), what were the total income and gains or losses on the disposition of indebtedness owed by a non-resident, broken down by (i) year, (ii) country, (iii) type of taxpayer; (k) for the returns in (f), what were the total income received, capital received and gains or losses on the disposition of interests in non-resident trusts, broken down by (i) year, (ii) country, (iii) type of taxpayer; (l) for the returns in (f), what were the total income and gains or losses on the disposition of real property outside Canada, broken down by (i) year, (ii) country, (iii) type of taxpayer; (m) for the returns in (f), what were the total income and gains or losses on the disposition of other property outside Canada, broken down by (i) year, (ii) country, (iii) type of taxpayer; and (n) for the returns in (f), what were the total income and gains or losses on the disposition of property held in an account with a Canadian registered securities dealer or a Canadian trust, broken down by (i) year, (ii) country, (iii) type of taxpayer?

With regard to the passport applications processed by the Passport Program since 2010: how many applications were processed for postal codes from the Estrie region, broken down by year?

With regard to the efforts of the Canada Revenue Agency (CRA) to combat tax evasion and tax havens: (a) how many Canadian business or taxpayer cases are currently open at the CRA; (b) how many taxpayer cases are currently closed at the CRA; and (c) for the cases in (a) and (b) in what year were the cases opened and in what year were they closed, broken down by income bracket?

With regard to tax information exchange agreements signed by Canada: a) how many times has the Canada Revenue Agency (CRA) obtained information from its partners under these agreements; b) how many times has the CRA released information to its partners under these agreements; c) for each instance in which an agreement was used in a) and b), what is (i) the country in question, (ii) the year?

With regard to Canada Post’s delivery service: (a) how many packages from China have been delivered; (b) what are the costs and the losses or profits, if any, for Canada Post resulting from these deliveries; and (c) under the Universal Postal Union rate structure, how much has the Chinese government paid the Canadian government in compensation for the packages delivered in (a)?

With regard to agreements for buildings or offices leased by the government: (a) how many buildings or offices are currently leased by the government; and (b) what are the names of the companies or individuals who own the buildings or offices leased by the government, broken down by department?

With regard to the Canada Revenue Agency (CRA) and the Liechtenstein leaks, the “Panama Papers” and the “Bahama leaks”: (a) how did the CRA gain access to documents associated with these information leaks; (b) how many Canadian taxpayers were identified in the documents obtained in (a), broken down by type of taxpayer, that is (i) individual, (ii) corporation, (iii) partnership or trust; (c) how many audits did the CRA launch following the identification of taxpayers in (b), broken down by information leak; (d) of the audits in (c), how many were referred to the CRA’s Criminal Investigations Program, broken down by information leak; (e) how many of the investigations in (d) were referred to the Public Prosecution Service of Canada, broken down by information leak; (f) how many of the investigations in (e) resulted in a conviction, broken down by information leak; and (g) what was the sentence imposed for each conviction in (f), broken down by information leak?