Bill C-40 (Historical)

Sales Tax Amendments Act, 2006

An Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts

Part 1 of this enactment mainly implements proposed measures relating to the Goods and Services Tax and Harmonized Sales Tax (GST/HST). Part 2 contains measures relating to the Excise Act, 2001 and other Acts with respect to the taxation of tobacco, spirits and wine. Finally, Part 3 contains measures relating to the Air Travellers Security Charge.
The GST/HST measures, contained in Part 1 of this enactment, are principally aimed at improving the operation and fairness of the GST/HST in the affected areas and ensuring that the legislation accords with the policy intent. In some cases, adjustments have been made to the legislation as originally proposed in response to representations from the tax and business communities.
The principal GST/HST measures are as follows:
(1) Health: confirms the GST/HST exemption for speech-language pathology services; exempts health-related services rendered in the practise of the profession of social work; zero-rates sales and importations of a blood substitute known as plasma expander; restores the zero-rated status of a group of drugs, collectively known as Benzodiazepines; broadens the specially equipped vehicle GST/HST rebate so that this rebate applies to motor vehicles that have been used subsequent to being specially equipped for use by individuals with disabilities.
(2) Charities: ensures that the exemption of supplies by charities of real property under short-term leases and licences extends to any goods supplied together with such real property.
(3) Business Arrangements: provides transitional GST/HST relief on the initial asset transfer by a foreign bank that restructures its Canadian subsidiary into a Canadian branch; removes technical impediments that hinder the use of existing group relief provisions under the GST/HST; simplifies compliance by excluding beverage container deposits that are refundable to the consumer from the GST/HST base; permits an agent to claim a GST/HST deduction for bad debts, and to claim adjustments or refunds of tax, in respect of sales made on behalf of a principal where the agent collects and reports tax; extends the existing agent rules under the GST/HST legislation to persons acting only as billing agents for vendors; better accommodates special import arrangements between businesses in certain situations where goods are supplied outside Canada to a Canadian customer; ensures that GST/HST group relief rules cannot be used to exempt from GST/HST otherwise taxable clearing services that are provided by a group member to a closely related financial institution who will then re-supply those services on an exempt basis to a third-party purchaser outside the group; clarifies the treatment of the right to use certain types of amusement or entertainment devices, such as the playing of a game, when it is provided through the operation of a mechanical coin-operated device that can accept only a single coin of twenty-five cents or less as the total consideration for the supply; confirms the policy intent and Canada Revenue Agency’s existing practice that no GST/HST or provincial sales taxes on a passenger vehicle are included in calculating the maximum allowable value for input tax credit purposes.
(4) Governments: ensures that a small supplier division of a municipality is treated in the same manner as a municipality that is a small supplier; exempts a supply of a right to file or retrieve a document or information stored in an electronic official registry.
(5) HST-related Rules: as announced by the Government of Nova Scotia, limits the availability of the current Nova Scotia HST New Housing Rebate to first-time homebuyers and reduces the maximum rebate available to $1,500; includes in the Act the draft Specified Motor Vehicle (GST/HST) Regulations, which prescribe the value of a specified motor vehicle for the purposes of calculating the 8% provincial component of the HST in circumstances where the vehicle is brought into a participating province and prescribe the manner in which that tax is required to be paid.
(6) Administration: adds a discretionary power for the Minister of National Revenue to accept late-filed applications for the GST New Housing Rebate and the Nova Scotia HST New Housing Rebate for owner-built homes, where exceptional circumstances have prevented an applicant from meeting the normal filing deadline; adds a discretionary power for the Minister of National Revenue to accept late-filed elections between closely related financial institutions for adjustments that they are required to make for the provincial component of the HST; permits the Minister of National Revenue to exchange GST/HST information with foreign governments that are signatories to the Convention on Mutual Administrative Assistance in Tax Matters; adds a discretionary power under the Act for the Chief Statistician of Canada to provide statistical information concerning business activities to the provinces similar to an existing provision in the Income Tax Act.
The measures contained in Part 2 of this enactment amend the Excise Act, 2001 to implement minor refinements that will improve the operation of the Act and more accurately reflect current industry and administrative practices. They also implement related and consequential amendments to the Access to Information Act, the Customs Act, the Customs Tariff and the Excise Tax Act.
The principal measures related to the Excise Act, 2001 are as follows:
(1) Tobacco: extends the requirement to identify the origin of tobacco products to all products, including those for sale at duty-free shops or for export, consistent with the Framework Convention on Tobacco Control, an international treaty on tobacco control; clarifies that cigarettes, tobacco sticks, fine-cut tobacco or cigars, but not packaged raw leaf tobacco, may be supplied to the export market or the domestic duty-free market.
(2) Alcohol: authorizes private laboratories, provincial liquor boards and vintners to possess a still or similar equipment and produce spirits for the purpose of analysing substances containing ethyl alcohol without holding a spirits licence; defers the payment of duty by small vintners selling wine on consignment in retail stores operated by an association of vintners until the wine is sold.
(3) Administration: permits the Minister of National Revenue to exchange excise duty information with foreign governments that are signatories to the Convention on Mutual Administrative Assistance in Tax Matters; adds a discretionary power under the Act for the Chief Statistician of Canada to provide statistical information concerning business activities to the provinces similar to an existing provision in the Income Tax Act.
The measures pertaining to the Air Travellers Security Charge (ATSC), contained in Part 3 of this enactment, include previously announced relief provisions, as well as technical changes to the Air Travellers Security Charge Act.
The principal measures related to the ATSC are as follows:
(1) Relief: relieves, in particular circumstances, the ATSC in respect of air travel sold by resellers or donated by air carriers.
(2) Administration: provides authority for the Governor in Council to add, delete or vary by regulation the schedule of listed airports.

Message from the Senate

[The Speaker, Peter Milliken]

I have the honour to inform the House that when the House did attend Her Excellency the Governor General in the Senate chamber Her Excellency was pleased to give, in Her Majesty's name, the royal assent to the following bills:

Bill C-12, An Act to provide for emergency management and to amend and repeal certain Acts--Chapter 15;

Bill C-294, An Act to amend the Income Tax Act (sports and recreation programs)--Chapter 16;

Bill S-6, An Act to amend the First Nations Land Management Act--Chapter 17;

Bill C-40, An Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts--Chapter 18;

Bill C-11, An Act to amend the Canada Transportation Act and the Railway Safety Act and to make consequential amendments to other Acts--Chapter 19;

Bill C-277, An Act to amend the Criminal Code (luring a child)--Chapter 20;

Bill C-31, An Act to amend the Canada Elections Act and the Public Service Employment Act--Chapter 21;

Bill C-18, An Act to amend certain Acts in relation to DNA identification--Chapter 22;

Bill C-60, An Act for granting to Her Majesty certain sums of money for the federal public administration for the financial year ending March 31, 2008--Chapter 23;

Bill C-14, An Act to amend the Citizenship Act (adoption)--Chapter 24;

Bill C-47, An Act respecting the protection of marks related to the Olympic Games and the Paralympic Games and protection against certain misleading business associations and making a related amendment to the Trade-marks Act--Chapter 25;

Bill C-61, An Act to amend the Geneva Conventions Act, An Act to incorporate the Canadian Red Cross Society and the Trade-marks Act--Chapter 26;

Bill C-42, An Act to amend the Quarantine Act--Chapter 27;

Bill C-59, An Act to amend the Criminal Code (unauthorized recording of a movie)--Chapter 28;

Bill C-52, An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007--Chapter 29;

Bill C-288, An Act to ensure Canada meets its global climate change obligations under the Kyoto Protocol--Chapter 30.

It being 12:23 p.m., the House stands adjourned until Monday, September 17, 2007, at 11 a.m., pursuant to Standing Orders 28(2) and 24(1).

The first session of the 39th Parliament was prorogued by royal proclamation on September 14, 2007.

Extension of Sitting Hours

[Laurie Hawn, Conservative, Edmonton Centre, AB]

Mr. Speaker, I listened with interest to the member say that from April 23 to May 4 we did not discuss anything of consequence in the House. I guess that includes the four opposition days, which she must consider inconsequential. I guess that includes Bills C-40, C-43, C-48, C-10, C-22, democratic reform bills, finance bills, Criminal Code bills, two justice bills. I guess in the hon. member's opinion none of these are consequential.

All those things are pretty consequential to the constituents in my riding who care about Senate reform, safe streets and finance bills. They are very important. Does the hon. member truly considers those things inconsequential?

[Ralph Goodale, Liberal, Wascana, SK]

Mr. Speaker, it is unfortunate that the government, in proposing this motion today, has chosen once again to maintain its habitual lack of consultation and reluctance to attempt a collaborative approach to organizing the business of the House.

On more than one occasion, as I think the Chair will remember, I asked directly whether the government intended to make use of Standing Order 27. As other House leaders can confirm, the reply was, “probably not”. I do not think we would be off base in the opposition in expecting that if that were no longer the case, if the government had in fact changed its mind, that it would have decently given us a heads-up that it was going to propose this motion today, at least given us that notice some time earlier than around one o'clock this afternoon.

Frankly, as we saw the government House leader making his travels across the floor of the House, I will not say where he went, the heckling and yelling as he departed the chamber obviously indicates the kind of demeanour of which we have to deal.

I do not see what there is on the order paper at present that this motion will get through the House any more quickly than would have otherwise been the case. I presume, judging by the government House leader's remarks, that the government is principally concerned with Bill C-52, the budget bill.

It has represented to the House and to the public that the government is now extremely concerned the bill will not receive royal assent in time for certain expenditures to be booked in the appropriate fiscal year. Let us be clear. The fiscal year the Conservatives are talking about is 2006-07, and that is the point.

The issue is retroactive fiscal bookings for the last fiscal year, not the future fiscal year, as members would have gathered from the remarks of the government House leader. If there is concern about the lateness of the date, the government really has only itself to blame.

Usually federal budgets are delivered in or about the third week of February, which then permits the introduction of a budget implementation bill by the end of that month. If things are properly managed, this would permit the bill to be in committee before the end of March and to be passed at all stages by the end of May or, at the very latest, the beginning of June.

This year the government chose, for its own partisan reasons, to delay the budget until the third week of March. We did not even see it until then. Then it unilaterally interrupted the budget debate. Then having finished that, belatedly, it interrupted, again, the second reading debate on the budget implementation Bill C-52. That interruption lasted for three full weeks, getting the bill to committee only in the middle of May.

As a consequence, the government then bulldozed the bill through the committee, breaking procedural agreements, denying many interested and informed citizens and groups the right to testify on the bill. Let it be clearly understood that any procedural issue on Bill C-52 is a direct result of government breaking the agreement on the process, which had been fully settled by members of the committee.

Nevertheless, the bill is now only in its third day of debate at third reading and there is every indication that the third reading and final stage would come to an end in debate in the House by the end of business tomorrow at the latest.

It is important to underscore what these dates are with respect to the budget. Remember that the House resumed in the final week of January. The budget was not presented to the House until March 19, fully eight weeks into the parliamentary sitting. That was followed by a ways and means motion and the introduction of the budget bill, but that was delayed because the government interrupted its own budget debate on the financial principles of the government.

Its budget was late, the budget debate was unilaterally delayed by itself and then it finally got around to introducing the budget bill on March 29, which was debated at second reading for the first time on March 30. It was then debated in a haphazard, sporadic fashion, brought forward to the floor by the government, until April 23, and then it was hoisted altogether. The House did not see it again until May 14, full three weeks later.

Finally, it went to the committee, not as a result of any filibuster by the opposition or any party in the opposition. The delay was entirely the procedural mismanagement of the government. It was there for less than two weeks and one of those weeks was a break week when Parliament was not even sitting.

It finally passed through the committee, rather expeditiously, thanks to the cooperation of the opposition, and it was brought back to be debated at report stage on June 4. For how long? One day, that is all the report stage took. Now it is at third reading where there have been three days of debate, and probably a conclusion could have been arrived at very easily by the end of the day tomorrow.

This is why I made the point at the beginning of my remarks that there really is nothing on this order paper that could not be dealt with in the ordinary course of business without the measure the government House leader has introduced. Obviously it is a tactic to blame the opposition for the delays that lie entirely within the control of the government.

What is it then? If it is not Bill C-52, what is it that causes the government to move the motion today? Despite frequent requests for the government to outline its realistic legislative priorities before the summer, all we have heard repeatedly from the government House leader and from others on the government's side is a flow of partisan rhetoric. Legislation has in fact been moving along through the House and through committees, despite the government's erratic management of its agenda.

In fact, the most controversial bill on the order paper, and this is what gives me perhaps a little hope here, is probably Bill C-30, the clean air act, as it has been revised by members of Parliament. Significantly, only the government has been stalling it up to now. However, now we will have some extra time, some extra hours of sitting every day beginning on Wednesday.

Can we then conclude that the extra time the government is seeking is to facilitate the work of the House in consideration of Bill C-30? I certainly hope so. It is in this fervent hope that I indicate to the House that my party, the official Liberal opposition, will support the minister's motion for the extension of hours.

In the time available, in addition to Bill C-52, which will probably be done tomorrow, and in addition to Bill C-30, which I hope the government has the courage to recall and put before the House once again, the official opposition also looks forward to making progress on Bill C-11, lowering freight rates for farmers, on Bill C-14, dealing with foreign adoptions, on Bill C-23, dealing with criminal procedure, on Bill C-29, dealing with Air Canada and the use of official languages, on Bill C-35, dealing with bail reform, on Bill C-47, dealing with the Olympic, on Bill S-6 and Bill C-51, dealing with land claims and on Bill C-40, the private member's legislation that would provide free postage for mail from Canada to our troops in Afghanistan.

Then there is an item that was referred to in question period today. This is the bill we are anxiously awaiting to see, the one dealing with wage earner protection. I hope the government will follow through on the commitment given in question period, that it will table the bill in amended form so it can be passed at all stages and brought into law before Parliament adjourns for the summer recess.

Let me mention one other matter, which is outstanding and which should be dealt with by the House, or at least dealt with by the government when the House is sitting. This is the examination undertaken a few weeks ago by Mr. Brown in connection with the matters that have been of great concern to Canadians in respect of the RCMP pension fund.

As we understand it, there is a report due from Mr. Brown on June 15. That was the original undertaking given by the Minister of Public Safety. It would be very important for us to know that the examination is on time, that we will hear from Mr. Brown on time, and that the Minister of Public Safety will take the step that he promised to take and make that report public immediately.

Perhaps the government might also consider, in whatever time that remains before the summer recess, reforming its approach to the mood in the House. The mood could be improved if the government would refrain from certain of its more hostile practices. For example: no more gratuitous attack ads, no more broken agreements on how witnesses will be heard, no more manuals about dirty tricks for disrupting parliamentary business, and no more devious games to misuse Standing Orders of the House. A little good old fashioned good faith could change the mood for the better.

Business of the House

[Peter Van Loan, Conservative, York—Simcoe, ON]

I would not do that.

Tomorrow is an allotted day.

Next week is constituent consultation week, when the House will be adjourned to allow members to return to their ridings and meet with constituents to share with them the activities of Parliament since the last constituency break.

For the interest of members, I will quickly review our plan for the context of our overall legislative agenda.

As he requested, this is currently strengthening the economy week, where a number of financial bills moved forward. The budget bill was sent to committee and, hopefully, it will be reported back tomorrow, or soon, so we can deal with it at third reading when the House returns after the break.

Bill C-40, an act to amend the Excise Tax Act, was read a third time and sent to the Senate. Bill C-53, an act to implement the convention on the settlement of investment disputes, Bill C-33, the sales tax bill and Bill C-47, the Olympics symbol bill were all sent to committee and we all would like to see those back in the House for report stage and third reading.

In an earlier week, Bill C-36, the bill that makes changes to the Canada pension plan and the Old Age Security Act, was made into law after receiving royal assent.

Strengthening accountability through democratic reform week was a success with the consideration of Bill C-43, Senate consultation. We had three new democratic reform bills introduced that week: Bill C-55, to expand voting opportunities; Bill C-56, an act to amend the Constitution Act, democratic representation; and Bill C-54, a bill that would bring accountability with respect to loans. We hope to continue debate on that particular bill later today.

Bill C-16, fixed dates for elections, was given royal assent and is now law, which I think is the cause of the commotion now in all the committees where Liberals are using procedural tactics. Now they feel they can do it with a free hand.

Two other democratic reform bills are in the Senate, Bill C-31, voter integrity, and Bill S-4, Senate tenure. I really would like to have the term limits bill from the Senate for an upcoming democratic reform week if the opposition House leader can persuade his colleagues in the Senate to finally deal with that bill after 352 days. We may get 352 seconds in a filibuster, but they have had 352 days so far. They have been stalling for a year.

During the consultation week, I will be interested in hearing what our constituents think of the plight of Bill S-4 and the irony of those unaccountable senators delaying it.

We dedicated a good deal of our time focusing on making our streets and communities safer by cracking down on crime. Now that we have had the help of the NDP, we restored the meaningful aspects that the Liberals gutted in committee to Bill C-10, the bill to introduce mandatory penalties for violent and gun crimes. We are continuing to debate that bill today at third reading.

Bill C-48, the bill dealing with the United Nations convention on corruption, was adopted at all stages.

Bill C-26, the bill to amend the Criminal Code with respect to interest rates, was given royal assent.

Bill C-22, the age of protection, was given final reading and sent to the Senate, although it did spend close to, if not in excess of, 200 days in committee where the Liberals were obstructing and delaying its passage.

We made progress on Bill C-27, the dangerous offenders legislation. We would like to see that back in the House.

Bill C-9, An Act to amend the Criminal Code (conditional sentence of imprisonment) and a host of other justice bills are working their way through the system.

Members can advise their constituents that when we return, we will be reviving two themes, back by popular demand. Beginning May 28, we will begin again with strengthening accountability through democratic reform with: Bill C-54, political loans; Bill C-55, additional opportunities for voting; and Bill C-56, democratic representation.

Up next is a second go-round on strengthening the economy week with Bill C-52, the budget implementation bill, which will be called as soon as it is reported back from committee.

In the near future, we will have the improvement of aboriginal people quality of life week with Bill C-44. This bill will grant first nations residing on Indian reserves access to the Canadian charter of human rights. They have been denied this right for 30 years. Unfortunately, Bill C-44 is being delayed by the opposition. This is another bill being delayed by the opposition in committee.

After Bill C-44, I intend to debate Bill C-51. The agreement establishes the use and ownership of land and resources and will foster economic development. This bill illustrates Canada's commitment to the North and to settling land claims.

I wish all members a productive constituent consultation week and look forward to more progress on the government's legislative agenda when the House returns on May 28.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons and Minister for Democratic Reform]

Mr. Speaker, as you are aware, this week is strengthening accountability through democratic reform week. It has been a busy week for the democratic reform family of bills.

We sent out invitations for the first birthday of Bill S-4, the Senate tenure bill, which Liberal senators have been delaying for almost a year now.

While we are disappointed with the behaviour of Bill S-4's caregivers, we did have some good news this week with the successful delivery of two new members of the family: Bill C-54, a bill to bring accountability with respect to loans; and Bill C-55, a bill to expand voting opportunities.

There is more good news. We are expecting.

Tomorrow, I will be introducing an act to amend the Constitution Act, 1867, on democratic representation, which is on today's notice paper.

Bill C-16, fixed dates for elections, was finally allowed by the clingy Liberal-dominated Senate to leave the nest when it was given royal assent last week.

With respect to the schedule of debate, we will continue today with the opposition motion.

Friday, we conclude strengthening accountability through democratic reform week with debate on the loans bill, possibly the Senate consultation bill and, hopefully, Bill C-52, the budget implementation bill.

Next week will be strengthening the economy week, when we will focus on helping individuals, families and businesses get ahead.

Beginning Monday, and continuing through the week, the House will consider: Bill C-52, the budget implementation bill; Bill C-33 to improve our income tax system; Bill C-40, to improve the sales tax system; Bill C-53, relating to investment disputes; and Bill C-47, the Olympics bill, which help us have a successful Olympics. Hopefully, we can get to Bill C-41, the Competition Act.

If time permits, we will also call for third and final reading Bill C-10, the minimum mandatory sentencing bill.

Thursday, May 17 shall be an allotted day.

Wednesday, May 16, shall be the day appointed, pursuant to Standing Order 81(4)(a), for the purpose of consideration in committee of the whole of all votes under Canadian Heritage of the main estimates for the fiscal year ending March 31, 2008.

Thursday, May 17, shall be the day appointed for the purpose of consideration in committee of the whole of all votes under National Defence of the main estimates for the fiscal year ending March 31, 2008.

Finally, there is an agreement with respect to the debate tomorrow on the 13th report of the Standing Committee on Public Accounts. I believe you would find unanimous consent for the following motion.

I move:

That, notwithstanding any Standing Order or usual practice of the House, the debate pursuant to Standing Order 66 scheduled for tomorrow be deemed to have taken place and all questions necessary to dispose of the motion to concur in the 13th Report of the Standing Committee on Public Accounts be deemed put and a recorded division be deemed requested and deferred to Wednesday, May 16, 2007, at the expiry of the time provided for Government Orders.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons and Minister for Democratic Reform]

Mr. Speaker, today we will continue with the debate on the opposition motion.

Tomorrow we will begin debate, as I said earlier, on one of the government's bills to modernize the Senate of Canada, Bill C-43. This is an act to provide for consultations with the electors on their preferences for appointments to the Senate.

In fact, yesterday the Prime Minister announced that Bert Brown would finally take his seat in the Senate after being elected twice by the people of Alberta. For those who say it cannot be done, we are getting it done. We will continue to get the job done for the other provinces, with the bill, so they too can elect senators. The Senate elections bill, along with the bill to limit terms of senators to eight years will achieve meaningful Senate reform. Meanwhile, we have talked about constitutional reform. We do not think it is necessary. It can be done without it.

However, in response to the other question raised by the opposition House leader on Bill C-16, we will be bringing it forward. We have indicated that we will bring forward a motion to ask that the amendments by the Senate be removed and to communicate that to the Senate. We will bring that motion forward on Monday. We believe we have the support in the House to have that secured so we can have fixed date elections that cannot be tampered with. That will be on the agenda for Monday, followed by Bill C-52, the budget implementation bill. BillC-43 will be the backup bill on that day. That is the Senate consultations.

Tuesday, April 24 and Thursday, April 26 shall be allotted days.

On Wednesday, we will resume debate on BillC-52, the budget implementation bill, if it has not been completed Monday. It will be followed by Bill C-40 on sales tax and Bill C-33 on income tax.

Friday, April 27, we will continue with those same finance bills.

[Peter Van Loan, Conservative, Leader of the Government in the House of Commons and Minister for Democratic Reform]

Mr. Speaker, on the question of Bill C-16, it is obvious that the Liberal House leader is very concerned about having an election and wants to do anything he can to stop it. Having watched the news last night and having seen some numbers, I can understand his sentiments. That is not surprising.

However, I am also not surprised that he could not remember what the bill was about. That is because it has been out of this House for half a year while the Liberal Senate was trying to deal with it. If those members wanted it passed quickly perhaps they could have avoided making amendments to it. However, there are amendments and we have to consult about them. As well, certainly, the information about everyone having consented is very different from the information that has been provided to me by the other parties to this point.

We will continue to pursue that and we hope to move forward on democratic reform. At the same time, as we said earlier, we will invite the other parties to move forward with Bill S-4 in the Senate. If they want to see things move quickly, that would represent good democratic reform. As well, we invite them to indicate their support for Bill C-43.

However, this afternoon we will continue with the list of bills on today's Projected Order of Business.

Tomorrow we will begin debate on the budget implementation bill. When the House returns from the Easter break, it will continue with the budget implementation bill if it is not already completed tomorrow.

Also on the list of bills for that week are: Bill C-33, on income tax; Bill C-40, on the Excise Tax Act; Bill C-10, on mandatory and minimum penalties; the Senate amendment to Bill C-16, fixed dates for elections, if we can get everyone's agreement on that to move quickly; Bill C-27, on dangerous offenders; and Bill C-45, the Fisheries Act, 2007.

Thursday, April 19 shall be the first allotted day in this supply period.

The Liberal House leader continues to make comments about moving quickly today. I wish he had been over there in the Senate talking to his Senate friends for the past six months while we were waiting. Perhaps while he is busying hurrying things up he can go and talk to the senators about Bill S-4.

I have a motion that I would like to make at this time.

There have been consultations, Mr. Speaker, and I believe that you would find unanimous consent for the following motion. I move:

That, notwithstanding any standing order or usual practices of the House, the remaining debate on the motion to concur in the second report of the Standing Committee on Health be deemed to have taken place and all questions necessary to dispose of the motion be deemed put and a recorded division deemed requested and deferred to Wednesday, April 18, at the end of government orders; and notwithstanding Standing Order 33(2), government orders shall conclude today at 5:30 p.m.

Finance

[Brian Pallister, Conservative, Portage—Lisgar, MB]

Mr. Speaker, I have the honour to present, in both official languages, the 16th and 17th reports of the Standing Committee on Finance. The 16th report concerns Bill C-40. The 17th report is rather exciting and I urge the members to read it. It is the supplementary estimates for the fiscal year ending March 31, 2007.

Business of the House

[Rob Nicholson, Conservative, Leader of the Government in the House of Commons and Minister for Democratic Reform]

Mr. Speaker, I am pleased to confirm that the holiday season will be beginning in due course. In the meantime, we will continue with Bill C-37, the tax convention; Bill C-12, financial institutions; and Bill C-36, an act to amend the Canada Pension Plan and the Old Age Security Act.

Tomorrow we will begin the third reading of Bill C-28, budget tax measures.

We will continue next week with the business from this week, with the addition of Bill C-40, sales tax; Bill C-32, impaired driving; Bill C-33, technical income tax; Bill C-35, bail reform; and, of course, as is the tradition, as the member would know, it is great to get into a prebudget debate and that usually lasts about two days.

We have a busy agenda and I look forward to the cooperation of the hon. member. I am sure we will have further discussions on this.