House of Commons photoLost his last election, in 2015, with 28% of the vote.
Tax Havens March 3rd, 2011
Mr. Speaker, the Prime Minister and the government have taken decisive action to give CRA the tools and resources it needs to aggressively pursue those Canadians who avoid paying their taxes.
This includes important measures contained in budget 2010 to close tax loopholes, and the inclusion of proceeds of crime legislation in the Criminal Code. We expect CRA to focus on aggressive audit efforts to find money that is hiding in offshore accounts.
Tax Evasion February 17th, 2011
Mr. Speaker, Canada's tax system is based on voluntary compliance and self-assessment. It needs to be noted that most Canadian taxpayers do pay their taxes on time.
Our government will take the necessary measures to ensure that this law is abided by. Wilful failure to follow tax laws will result in serious consequences and serious penalties.
Tax Evasion February 17th, 2011
Mr. Speaker, our government is absolutely committed to catching and prosecuting individuals who try to cheat the tax system. We want to ensure that our efforts to go after tax cheats are effective. Internal audits like this help the government to identify and understand where improvements can be made to the system.
CRA has looked at the areas identified in the report and has developed an action plan that will be put in place before year end.
Tax Evasion February 2nd, 2011
Mr. Speaker, this government is working to address the issue of tax havens.
The following is an interesting quote from Jeffrey Owens of the OECD recently at the finance committee:
I talk to a lot of business people, financial advisers, investment banks. And the one thing that clearly has changed here is that if they get a Canadian client who comes to them and says, “Look, I want to evade taxes; perhaps I could use Barbados or somewhere else”, they'll say “Forget it. Those days are gone.” So there's been a change in attitude on the part of the business community, and that should not be underestimated.
This is thanks to the work of our government.
Questions on the Order Paper January 31st, 2011
Mr. Speaker, insofar as the Atlantic Canada Opportunities Agency, ACOA, is concerned, with regard to each of the projects listed, in response to (a), federal funding for the Northside Civic Centre in North Sydney, Nova Scotia comes from Enterprise Cape Breton Corporation, ECBC, and ACOA.
In response to (b) the funding amounts are $3 million from ECBC and $1 million from ACOA.
In response to (c), the funding programs are ECBC’s Cape Breton growth fund and ACOA’s innovative communities fund.
Pictou County Wellness Centre in Pictou County, Nova Scotia has not received ACOA funding.
The Central Nova Scotia Civic Centre in Truro, Nova Scotia has not received ACOA funding.
With respect to the Sydney Harbour Dredging Project in Sydney, Nova Scotia, in response to (a), federal funding for this project comes from Enterprise Cape Breton Corporation, ECBC.
In response to (b), the federal funding amount is $19 million.
In response to (c), the funding program is ECBC’s commercial development program. The Halifax harbour dredging project south of Point Pleasant Parkin Halifax, Nova Scotia has not received ACOA funding.
Questions on the Order Paper January 31st, 2011
Mr. Speaker, with respect to the above-noted question, what follows is the response from the Canada Revenue Agency, CRA. Unless otherwise indicated, please note that the CRA’s answer includes information from January 1, 2009 to December 14, 2010 that is, the date of the question.
The CRA’s charities partnership and outreach program is designed to provide funding to registered charities and non-profit organizations serving the charitable sector in Canada to develop and deliver innovative compliance-related education and training to other registered charities. The CRA also administers two statutory payment programs, which are reported as statutory grants: the children’s special allowances and the energy cost benefit.
With regard to the charities partnership and outreach program, CPOP, the CRA’s CPOP is designed to provide funding to registered charities and non-profit organizations serving the charitable sector in Canada to develop and deliver innovative compliance-related education and training to other registered charities
From January 1, 2009, up to and including the current fiscal year, to December 14, 2010, i.e., the date of the question, the CRA has awarded one contribution agreement for $19,156 directly under the auspices of the CPOP to the Public Legal Education Association of Saskatchewan , PLEA.
With regard to the children’s special allowances, CSA, CSA payments are governed by the Children’s Special Allowances Act which provides that this allowance be paid out of the consolidated revenue fund. Subsection 10(1) of the Children’s Special Allowances Act would prevent the Canada Revenue Agency, CRA from disclosing the monetary value of individual payments. In some cases, the CRA can respond with aggregate data. However, in situations where the sample size of the aggregate is too small such that a recipient could be directly or indirectly identified, in keeping with subsection 10(1), aggregate data is not released.
From January 1, 2009, up to and including the current fiscal year, to December 31, 2010, the CRA did not issue any payments under $25,000.
With regard to the energy cost benefit, ECB, the Energy Costs Assistance Measures Act provides that ECB payments be paid out of the consolidated revenue fund to families who were eligible for the national child benefit supplement in January 2006. Subsection 241(1) of the Income Tax Act prevents the CRA from disclosing the monetary value of individual payments. In some cases, the CRA can respond with aggregate data. However, in situations where the sample size of the aggregate is too small such that a recipient could be directly or indirectly identified, in keeping with the subsection 241(1) of the Income Tax Act, aggregate data is not released.
As the data can only be provided in aggregate, and for the aforementioned reasons, the CRA is unable to confirm whether specific payments under $25,000 have been made.
Unlike the CSA, the ECB was a one time tax exempt payment announced in October 2005. The ECB payment to recipients began in January 2006.
Questions on the Order Paper January 31st, 2011
Mr. Speaker, in response to (a), the Canada Revenue Agency, CRA, cannot provide the information in the manner requested. The CRA does not maintain estimates either of tax gap per se or the amount of revenue that perhaps has not been declared by individuals.
In response to (b), the CRA does not maintain estimates either of tax gap or the amount of revenue that perhaps has not been declared by individuals. Therefore, the CRA cannot provide information in the manner requested.
In response to (c), the CRA does not collect information and data tracking the international tax gap.
In response to (d), since 2007, the CRA has recovered $8.54 million in tax revenue as a result of information received, regarding the accounts and services in question.
Questions on the Order Paper January 31st, 2011
Mr. Speaker, in response to (a), on July 12, 2010, Bill C-9, the Jobs and Economics Growth Act, received royal assent. This act contained the legislative amendments required to the Excise Act 2001 to implement a new stamping regime for tobacco products. Legislative amendments included a transitional period between the implementation date and March 31, 2011, during which time tobacco products may be stamped in compliance with the current stamping regime or with the new excise stamp in compliance with the new stamping regime for tobacco products.
As of September 1, 2010, the new excise stamp can be applied to tobacco products destined for the Canadian duty-paid market.
Effective April 1, 2011, all domestically manufactured tobacco products entered into the Canadian duty paid market or imported tobacco products released under the Customs Act for entry into the duty paid market must be stamped with the new excise stamp.
In response to (b), from 2005 to November 30, 2010, $1,283,099 was spent on developing and implementing the Tobacco Stamping Regime.
In response to (c), since 2005, in order to facilitate the implementation of the tobacco stamping regime and reduce the costs to industry, the CRA has carried out extensive consultations with various stakeholders including tobacco product manufacturers, Health Canada, provincial and territorial governments, enforcement bodies such as the Royal Canadian Mounted Police and the Canada Border Services Agency and other interested parties.
In July 2007, the CRA conducted a competitive procurement process that resulted in the award of a contract to design, produce and distribute a tobacco stamp incorporating overt and covert security features. The contract was awarded in January 2008. Once prototype stamps were available from the stamp producer, a new round of consultations were commenced to assist industry with the acquisition of stamp application equipment and testing.
Subsequently, the CRA continued to work closely with the Department of Finance to develop the required legislative and regulatory amendments that would implement the new stamping regime. In September 2009, the Minister of National Revenue released proposals to amend the Stamping and Marking of Tobacco Products Regulations to support the proposed legislative amendments. These amendments were part of Bill C-9 that was tabled in Parliament on March 4, 2010. Bill C-9 received royal assent on July 12, 2010.
The implementation date of the new stamping regime, as set out in the legislative amendments, was September 1, 2010.
Questions on the Order Paper January 31st, 2011
Mr. Speaker, the response from the Canada Revenue Agency (CRA) to the above-noted question follows.
In response to (a), technical rules for the stamping regime will be elaborated through public announcements, excise duty notices and the publication of proposed regulatory amendments in the Canada Gazette, entitled Regulations Amending the Stamping and Marking of Tobacco Products Regulations. In 2010, duty notices were released on the CRA website in July and September, and a consultation draft of the regulations was released to industry, provinces and other stakeholders in November 2010. CRA officials continue to work with officials at both the Department of Justice and the Treasury Board Secretariat to publish the proposed regulations in the Canada Gazette by January of 2011.
In response to (b), as early as 2003, CRA officials were reviewing various initiatives that might respond to the growing issue of the proliferation of contraband tobacco; one option that specifically responded to the challenge of counterfeit and other illicitly produced tobacco products was the concept of enhancing Canada’s excise tobacco stamping regime with a new tobacco excise stamp.
One element of the tobacco compliance strategy was a new enhanced stamping regime based on the development of a new state-of-the-art tobacco excise stamp. This was delineated in the federal budget of 2005.
In response to (c), in February 2005 the CRA began approaching several tobacco manufacturers individually to attain a better understanding of their production facilities and packaging lines for purposes of the adoption of a new excise duty tobacco stamp to be affixed to tobacco product packages. In July 2005, the CRA publicly released a discussion paper entitled “Tobacco Stamping Regime -- Review and Recommendations” to seek representations from various stakeholders. Consultations have been ongoing since the 2005 federal budget announcement. In January 2008 the CRA invited all tobacco licensees to an information session.
In response to (d), following the federal budget of 2005, the CRA conducted a competitive procurement process that resulted in the award of a contract to design, produce and distribute a tobacco stamp incorporating overt and covert security features. The contract was awarded on January 3, 2008, and specifies a firm unit price of $0.00592 per stamp which could, if added on, result in an increase of just over one-half cent to the cost of a stamped tobacco product.
In response to (e), the new stamp contains state-of-the-art overt and covert security features that will enable all levels of the supply and distribution chain, from producer to consumer, to identify legitimate duty-paid tobacco products from contraband. The government expects that the new stamping regime will contribute to reducing the amount of counterfeit and other illicitly produced tobacco products entering the Canadian market. This will result in the enhanced integrity of the tobacco tax system, which supports the Government’s health objectives.
Financial Institutions December 14th, 2010
Mr. Speaker, the CRA has made a decision to focus on aggressive audit efforts to find the money that is hiding in offshore accounts rather than study it.
The Prime Minister and the government have taken decisive action to give CRA the tools and resources it needs to aggressively pursue those Canadians who avoid paying their taxes.
Last year alone CRA uncovered $1 billion in unpaid taxes internationally, nearly eight times the amount uncovered during the last years of the Liberals.