Multilateral Instrument in Respect of Tax Conventions Act

An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Bill Morneau  Liberal

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill.

This enactment implements a multilateral instrument in respect of conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The multilateral instrument is an international treaty developed as part of the G20 and OECD’s project to tackle base erosion and profit shifting (BEPS). The purpose of the multilateral instrument is to modify, in their application, tax conventions between two or more parties to the multilateral instrument so as to further the objectives of the tax convention. The multilateral instrument operates alongside tax conventions to modify them in their application; it does not directly modify the text of the tax conventions. The multilateral instrument will apply to a Canadian bilateral double tax convention only if both parties to the convention notify the depositary that the convention is intended to be covered by the multilateral instrument. The Secretary-General of the OECD is the depositary of the multilateral instrument. The implementation of the multilateral instrument requires the enactment of this Act.

Elsewhere

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

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-82s:

C-82 (2005) An Act to amend the Criminal Code (firearms)

Votes

April 8, 2019 Passed Concurrence at report stage of Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

Corrections and Conditional Release ActRoutine Proceedings

October 23rd, 2018 / 1:50 p.m.

Liberal

Scott Simms Liberal Coast of Bays—Central—Notre Dame, NL

Mr. Speaker, the process is the process, as the hon. member knows. I was the former chair of the committee he was involved with.

Certainly, he can bring forward whatever he wishes to do. That is his domain. That is his priority as a member. The debate and acceptance of it, time will tell as we get through it.

However, I will say this. I implore the member to look at it as a positive step that can benefit society because of what has been talked about throughout this particular debate and others about rehabilitation. We have been talking about crime for the past 12 to 14 years in a credible way. It has constituted weeks upon weeks of debate in this House.

Now is the time that we can have a mature conversation about a positive step to getting back to human contact and rehabilitation for those who are in the system. We know these people will be coming back to society. Separate them for the sake of institutional safety? Yes, and provide them supports by which they can contribute to society.

Corrections and Conditional Release ActRoutine Proceedings

October 23rd, 2018 / 1:50 p.m.

The Assistant Deputy Speaker Anthony Rota

Before giving the floor to the hon. member for Abitibi—Témiscamingue, I must inform her that she will have seven minutes before we move on to question period. She will then have three minutes remaining.

The hon. member for Abitibi—Témiscamingue.

Corrections and Conditional Release ActRoutine Proceedings

October 23rd, 2018 / 1:50 p.m.

NDP

Christine Moore NDP Abitibi—Témiscamingue, QC

Mr. Speaker, with respect to Bill C-83, I will focus mainly on administrative segregation because it is one of the key measures that should have been greatly improved. Unfortunately, we are not seeing this improvement.

There are two rulings on the use of administrative segregation that, in essence, have profoundly challenged the use of this technique because of the psychological and psychiatric effects it can have on people. For example, a number of studies show that administrative segregation could trigger or aggravate certain psychiatric symptoms such as hallucinations, panic attacks, paranoia, depression, impulsiveness, hypersensitivity to external stimuli, self-harm, insomnia and problems with thinking, concentration and memory. The use of administrative segregation increases the risk of suicidal thoughts and suicide.

In light of all that, the government should have engaged in a profound re-evaluation of the circumstances justifying the use of administrative segregation as well as the guidelines for the duration and supervision of this practice, among other things. Unfortunately, there are no options.

Segregation is also used in the health system. It is one measure used to restrain patients. Clearly, I am not referring to the same clients. Nevertheless, there are many linkages that can be drawn. The health system previously used many restraint measures on a regular basis. For example, a lap belt was used for seniors with dementia and the bed rails were raised so they would not fall out of bed. That was how things were done.

Quebec's health system has seriously questioned the circumstances that justify the use of restraints. There have been questions about how health institutions should determine whether their protocols for the use of restraints are effective.

Several documents were written about this, and I will be referring to a document put out by the Government of Quebec called Cadre de référence pour l'élaboration des protocoles d'application des mesures de contrôle, which deals with restraint, isolation and chemical substances. Chapter 4 is extremely interesting and so I hope that members will look into it, especially at committee. It talks about the ethical and clinical principles that health institutions should use to establish their protocols for the use of restraint. The first principle is this:

Control measures are only used as safety measures when immediate threats are identified

The protocol should state that control measures must be used in a therapeutic context only and must under no circumstances be used to punish, intimidate or correct a person, to modify a behaviour, or to deal with organizational constraints. If a control measure is used, it must be used with the sole object of preventing the person from imminently causing harm to themselves or others.

These ethical principles make many interesting points, especially where they say that restraint measures, such as segregation, must never be used to deal with organizational constraints. In other words, if segregation can be avoided by doubling staff numbers, that would be the ethical thing to do, rather than placing people in segregation just because it is the easiest option and money is tight.

This is also a very important principle from a legal perspective. Administrative segregation should not be used as a substitute for increasing staff numbers due to a lack of means. If segregation can be avoided by increasing staff, whether that means more security guards or other professionals, then increasing staff is the better option.

Another ethical principle is that control measures should be used only as a last resort. That seems logical.

I will continue after question period.

Corrections and Conditional Release ActRoutine Proceedings

October 23rd, 2018 / 1:55 p.m.

The Assistant Deputy Speaker Anthony Rota

The hon. member for Abitibi—Témiscamingue will have five minutes when we resume debate after question period.