Provincial Choice Tax Framework Act

An Act to amend the Excise Tax Act

This bill was last introduced in the 40th Parliament, 2nd Session, which ended in December 2009.

Sponsor

Jim Flaherty  Conservative

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill.

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Votes

Dec. 9, 2009 Passed That the Bill be now read a third time and do pass.
Dec. 9, 2009 Passed That Bill C-62, An Act to amend the Excise Tax Act, be concurred in at report stage.
Dec. 9, 2009 Failed That Bill C-62 be amended by deleting Clause 37.
Dec. 9, 2009 Failed That Bill C-62 be amended by deleting Clause 14.
Dec. 8, 2009 Passed That the Bill be now read a second time and referred to the Standing Committee on Finance.

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

Vote #152

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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The Speaker Peter Milliken

I declare the motion carried.

Pursuant to order made on Monday, December 7, 2009, the House will now proceed to the third reading of the bill.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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Conservative

Jim Flaherty Conservative Whitby—Oshawa, ON

moved that Bill C-62, An Act to amend the Excise Tax Act, be read the third time and passed.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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The Speaker Peter Milliken

Is it the pleasure of the House to adopt the motion?

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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Some hon. members

Agreed.

No.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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The Speaker Peter Milliken

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

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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Some hon. members

Yea.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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The Speaker Peter Milliken

All those opposed will please say nay.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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Some hon. members

Nay.

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 5:55 p.m.


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The Speaker Peter Milliken

In my opinion the yeas 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 #153

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 6 p.m.


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The Speaker Peter Milliken

I declare the motion carried.

(Bill read the third time and passed)

Provincial Choice Tax Framework ActGovernment Orders

December 9th, 2009 / 6 p.m.


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The Speaker Peter Milliken

Order, please. It is my duty pursuant to Standing Order 38 to inform the House that the question to be raised tonight at the time of adjournment is as follows: the hon. member for Laval—Les Îles, International Co-operation.

The hon. member for Toronto—Danforth is rising on a question of privilege. We will hear the hon. member for Toronto—Danforth now.