Bill S-6 (Historical)

Canada–Madagascar Tax Convention Implementation Act, 2018

An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This enactment implements the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and a related protocol.
The convention is generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD).
The convention has two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, it will provide relief from taxation rules set out in, or related to, the Income Tax Act. That implementation requires the enactment of this Act.

Canada–Madagascar Tax Convention Implementation Act, 2018

[Mark Gerretsen, Liberal, Kingston and the Islands, ON]

Mr. Speaker, while the opposition would like to focus on other matters, the reality of the situation is that this government is bringing in good legislation that will have a meaningful impact on people in communities throughout the country.

The member spoke about his riding of Winnipeg, but how does he see this translating throughout the country?

When he was talking just now about lifting children out of poverty, there was heckling coming from the other side of the House. How does my colleague see the disconnect that the opposition has as it relates to what people in this country are worried about on a day-to-day basis, as opposed to the trumped-up conspiracy theories that the opposition is trying to bring forward?

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, one of the most tangible examples I could give my colleague is the Canada child benefit program. Just over $9 million a month goes into Winnipeg North to support children. That same principle applies in all 338 constituencies across Canada. We are talking about hundreds of millions of dollars. It is policy initiatives like this that have lifted thousands of children out of poverty.

To me, that is why we are here. We are here to help and assist and boost our fellow citizens while at the same time bringing in policies that are going to make a difference, things like the Madagascar trade agreement, Bill S-6, and expanding trade, having better tax laws, fighting tax evasion and making sure that there is a higher sense of tax fairness.

That is what this government is all about. That is what this government is going to continue to advocate day in and day out, no matter what kind of political rhetoric and criticism comes from the other side.

Those members want to make it personal; we want to make it all about Canadians.

[Dane Lloyd, Conservative, Sturgeon River—Parkland, AB]

Mr. Speaker, if we are going to talk about personal attacks, I am hoping that the member can comment on the comment made by the member for Kingston and the Islands regarding trumped-up conspiracy theories.

We are talking about the integrity of the government here as we are coming up with international trade deals. If they are accusing a member of their party of raising trumped-up conspiracy theories, does the member agree with those sentiments?

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I can say that in my 30 years, I am only aware of Conservatives having gone to jail. I am not aware of that happening on the Liberal side. If the member wants to compare ethics, I was in opposition while Stephen Harper was the prime minister, and we could maybe relive the Senate scandal.

At the end of the day, it is all about focus. We are going to continue to focus on Canada, the economy, our social fabric and the way in which we can continue to support Canada's middle class and those aspiring to be a part of it.

[The Assistant Deputy Speaker, Anthony Rota]

Is the House ready for the question?

[Some hon. members]

Question.

[The Assistant Deputy Speaker, Anthony Rota]

The question is on the amendment. Is it the pleasure of the House to adopt the amendment?

[Some hon. members]

No.

[The Assistant Deputy Speaker, Anthony Rota]

I declare the amendment defeated.

The question is on the motion. Is it the pleasure of the House to adopt the motion?

[Some hon. members]

Agreed.

[The Assistant Deputy Speaker, Anthony Rota]

I declare the motion carried. Accordingly, the bill stands referred to the Standing Committee on Finance.

(Motion agreed to, bill read the second time and referred to a committee)

[Kevin Lamoureux, Liberal, Winnipeg North, MB]

Mr. Speaker, I suspect if you were to canvass the House, you would find unanimous consent to call it 5:30 at this time so that we could begin private members' hour.

[The Assistant Deputy Speaker, Anthony Rota]

Does the hon. member have unanimous consent to see the clock at 5:30 p.m.?

[Some hon. members]

Agreed.