This bill was last introduced in the 40th Parliament, 2nd Session, which ended in December 2009.
Jim Flaherty Conservative
This bill has received Royal Assent and is now law.
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.
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.
The House proceeded to the consideration of Bill C-62, An Act to amend the Excise Tax Act, as reported (without amendment) from the committee.
Speaker's RulingProvincial Choice Tax Framework ActGovernment Orders
December 9th, 2009 / 4:30 p.m.
The Speaker Peter Milliken
There are three motions in amendment standing on the notice paper for the report stage of Bill C-62. Motions Nos. 1, 2 and 3 will be grouped for debate and voted upon according to the voting pattern available at the table.
I will now put Motions Nos. 1 to 3 to the House.
Motions in AmendmentProvincial Choice Tax Framework ActGovernment Orders
December 9th, 2009 / 4:30 p.m.
NDP
Thomas Mulcair NDP Outremont, QC
moved:
Motion No. 1
That Bill C-62 be amended by deleting Clause 14.
Motion No. 2
That Bill C-62 be amended by deleting Clause 15.
Motion No. 3
That Bill C-62 be amended by deleting Clause 37.
Motions in AmendmentProvincial Choice Tax Framework ActGovernment Orders
December 9th, 2009 / 4:30 p.m.
The House resumed consideration of Bill C-62, An Act to amend the Excise Tax Act, as reported (without amendment) from the committee, and of the motions in Group No. 1.
The Speaker Peter Milliken
It being 5:15 p.m., pursuant to order made on Monday, December 7, 2009, it is my duty to interrupt the proceedings and put forthwith every question necessary to dispose of the bill now before the House.
The question is on Motion No. 1. Is it the pleasure of the House to adopt the motion?
Some hon. members
Agreed.
No.
Some hon. members
Yea.
Some hon. members
Nay.
The Speaker Peter Milliken
In my opinion the nays have it.
And five or more members having risen:
The division is deferred.
The recorded division will also apply to Motion No. 2.
The next question is on Motion No. 3. Is it the pleasure of the House to adopt the motion?
Some hon. members
Agreed.
No.
Some hon. members
Yea.