Bill C-62 (Historical)

Provincial Choice Tax Framework Act

An Act to amend the Excise Tax Act

This enactment amends the Excise Tax Act (the “Act”) to implement, effective July 1, 2010, the new fully harmonized value-added tax framework in Ontario and British Columbia. It also facilitates the new framework to accommodate any province’s decision to have the provincial component of the harmonized value-added tax under the Act apply in that province by achieving a common understanding with Canada in respect of such a new framework, including the provision of rules and mechanisms to ensure
(a) the proper imposition of the provincial component of the harmonized value-added tax in respect of that province;
(b) the proper application of any element of provincial tax policy flexibility contemplated under the common understanding, including rate flexibility for the provincial component of the harmonized value-added tax, rebate flexibility in respect of the provincial component of the harmonized value-added tax and the temporary recapture of certain input tax credits in respect of the provincial component of the harmonized value-added tax;
(c) the proper functioning and application of the Act in all respects, including provisions flowing from the provincial tax policy flexibility contemplated under the common understanding and the addition of every province that chooses to join the new framework; and
(d) the proper administration and enforcement of, and compliance with, the Act.

Provincial Choice Tax Framework Act

[Jean Crowder, NDP, Nanaimo—Cowichan, BC]

Mr. Speaker, the Conservatives do not want to hear from realtors, the tourism association, hairdressers and seniors because they are opposed. In the B.C.-Canada agreement, British Columbians are going to be on the hook for five years. When this agreement is signed, they have to agree for a period of at least five years following the implementation of the tax. This is why New Democrats are fighting so hard in the House to bring attention to it because we do not want our constituents to be locked in for five years.

[The Deputy Speaker, Conservative, Andrew Scheer]

It being 5:15 p.m., pursuant to order made on Monday, December 7, 2009, the time provided for debate has expired.

The question is on the motion. Is it the pleasure of the House to adopt the motion?

[Some hon. members]

Agreed.

No.

[The Deputy Speaker, Conservative, Andrew Scheer]

All those in favour of the motion will please say yea.

[Some hon. members]

Yea.

[The Deputy Speaker, Conservative, Andrew Scheer]

All those opposed will please say nay.

[Some hon. members]

Nay.

[The Deputy Speaker, Conservative, Andrew Scheer]

In my opinion the nays have it.

And five or more members having risen:

Call in the members.

(The House divided on the motion, which was agreed to on the following division:)

Vote #148

[The Deputy Speaker, Conservative, Andrew Scheer]

I declare the motion carried. Accordingly the bill stands referred to the Standing Committee on Finance.

(Bill read the second time and referred to a committee)