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

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill.

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.

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other S-6s:

S-6 (2022) An Act respecting regulatory modernization
S-6 (2014) Law Yukon and Nunavut Regulatory Improvement Act
S-6 (2011) First Nations Elections Act
S-6 (2010) Law An Act to amend the Criminal Code and another Act
S-6 (2009) An Act to amend the Canada Elections Act (accountability with respect to political loans)
S-6 (2007) Law An Act to amend the First Nations Land Management Act

Third ReadingMackenzie Valley Resource Management ActGovernment Orders

June 11th, 2019 / 11:25 p.m.


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Liberal

Larry Bagnell Liberal Yukon, YT

Mr. Speaker, first I want to acknowledge that we are on the traditional territory of the Algonquin Anishinabe people.

I have a speech, but I think I will start by trying to answer questions and concerns that have been brought up. If I do that, then members could vote unanimously for this bill.

The first thing members have been asking is why there are only five more hours to debate this bill. For a lot of bills, that would be a valid question, but at this particular time we have had Conservative after Conservative getting up and not talking about the bill. We heard a lot about Bill C-48, Bill S-6, a letter from premiers not related to this bill, Bill C-15 and a northern moratorium.

I have been here awhile, and last night I witnessed an amazing situation. One of the Conservative speakers, in a 10-minute slot to speak on this bill, spent nine and a half minutes talking before they got to the bill, and then answering three questions by not referring to anything in the bill.

If the public wonders why Parliament has decided to call time allocation on this bill, it is obviously because the Conservatives have nothing more to say. We have heard the same arguments over and over again, and they are not valid. I will go through them one by one right now.

I am not sure why a party would want to stretch out a debate on a terrible injustice that it has caused, and it has done this a number of times. It is strange. Why would they want to put that in the light? Why would they not want to fix that injustice by supporting this bill? One of the members mentioned that he was not here at the time that it happened, so in good justice, he could support the bill.

People have asked what we have been doing for the last four years and why we did not debate this bill earlier. Some of the people in the House now have actually asked this question. This Liberal government has passed something like 85 bills. I think some members' constituents would like to ask them where they have been while these very important 85 bills were being discussed and debated.

One bill in particular was in the exact same situation as this one. It was Bill C-17. Again, the previous government had unlawfully, either technically or in spirit, abrogated a modern treaty, a constitutionally protected treaty, and tried to pass a law that got around it. That was certainly disrespectful.

Some may ask why Liberals did not get more things done, and a good example was what happened when Bill C-17, related to the treaty, was ready to pass. There was a grand chief, chiefs and aboriginal people here in the galleries. It cost thousands of dollars for them to get here from the Yukon. What did the Conservatives do at that time? They called a dilatory motion that the next speaker be allowed to speak, and then the bill could not be done. Some members ask why things are not done, yet they continue to do tricks like that.

This particular bill broke a constitutionally protected treaty, as I said earlier, a land claim. The members opposite have asked—and it is a good question for the ones who were not here before—why Liberals voted for that bill. This question has been brought up a number of times. The reason is that the part of the bill in which the law was broken in spirit or in technicality was snuck in in a much larger devolution bill.

The devolution bill transferred the remaining federal powers to the territorial government. That was a tremendous move, and that is why the party supported that initiative. Unfortunately, even though the people affected by this wanted this taken out and some parliamentarians tried to get it out, the Conservatives pushed ahead with the bill, and that is why the other parties voted for it.

Another concern the Conservatives have noted a number of times is that there are two parts to the bill. I think the member for Northwest Territories corrected them and said there are three parts. Nevertheless, they said there is part 1 and part 2, and there was no consultation regarding part 2. That is not true at all. When we consulted, we consulted with all the local governments involved regarding the entire bill, both part 1 and part 2. Shortly, I will read to members some of the things they said, because the opposition has suggested they did not support both parts of the bill.

The bill concerns the Sahtu, the Gwich’in and the Tlicho. When the Tlicho signed its constitutionally protected land claim and its self-government agreement, I was parliamentary secretary to the Minister of Indigenous Affairs. At that time, unfortunately, we had to fight against the Conservatives to get that agreement signed. At least the Conservatives can now make peace with that wrongdoing of the past and support the bill.

I will read some comments of support, because the Conservatives have said that indigenous groups did not support part 2 or the bill.

Grand Chief George Mackenzie, from the Tlicho Government, said, “We urge the community to move swiftly and decisively to ensure that Bill C-88 comes into force during the current session of Parliament.”

David Wright is legal counsel to the Gwich'in Tribal Council. I say to David, drin gwiinzih shalakat. He said the following at the INAN committee:

If Bill C-88 is not passed, not only will Canada not have fulfilled its commitment to Northwest Territories indigenous communities, but these communities will be forced back into time-consuming, expensive, acrimonious litigation, all adversely affecting that treaty relationship and the broader reconciliation project. Further, this would generate regulatory uncertainty that benefits no one....

I know the Conservatives have spoken against uncertainty in the past, so that is another reason for them to support the bill.

Premier McLeod and Grand Chief George Mackenzie, in a joint letter, said:

[W]e are hopeful that Bill C-88 will proceed expeditiously through the legislative process and receive Royal Assent [in this Parliament].... The negative implications of the status quo are significant.

Mervin Gruben was also quoted as supporting the bill, as well as Duane Smith from Inuvialuit. It was suggested he was not allowed to come to committee, but he was actually invited. He did provide a written submission, and it was nice to have that information added to the record.

A Conservative member talked about not listening to indigenous people and indigenous voices. The member said that not listening to the people of the north is arrogance. I just read that the four governments involved, the Sahtu, the Gwich’in, the Tlicho and the GNWT, all support the bill. Conservatives are right; we should listen to those people. They should listen to those people as well, along with the rest of the parties supporting the bill, and support the bill.

Another thing the Conservatives have talked about a lot is support for resource development. I am sure all other parties agree with sustainable development. It is another reason the Conservatives should vote for the bill. I will read some comments about how the bill promotes and ensures this.

Chief Alfonz Nitsiza, from the Tlicho Government, said:

[F]ailure to resolve this matter co-operatively would damage our treaty relationship and undermine the process of reconciliation as directed by the courts. Long-term regulatory uncertainty for any reason will damage the economy of the Northwest Territories, including within the Tlicho community. This is all avoidable with the passage of Bill C-88.

David Wright, legal counsel to the Gwich'in Tribal Council, said, “Bill C-88 is a step toward certainty in the Mackenzie Valley, and that is a step that should be taken at this time”.

Finally, Premier McLeod said:

The proposed amendments to the MVRMA in Bill C-88 would increase certainty around responsible resource development in the Northwest Territories. That certainty is something our territory needs as we continue to work with the indigenous governments in the territory to attract responsible resource development.

Conservatives, to be true to the values they so eloquently put forward on resource development, can support those values by supporting this bill.

I support Bill C-88, an act to amend the Mackenzie Valley Resource Management Act and the Canada Petroleum Resources Act. Although the debate so far has focused on the content of the proposed act, I want to talk about what is not in Bill C-88 and why it would be a mistake to make major amendments at this stage.

Amending Bill C-88 at this stage of the process would defeat its overall purpose, which is to resolve a court challenge arising from the previous government's decision to merge the land and water boards without holding appropriate consultations.

The Northwest Territories Devolution Act, Bill C-15, was assented to in March 2014. The act transferred the administration and control of public lands and waters to the Government of the Northwest Territories and amended the Mackenzie Valley Resource Management Act. The act includes provisions restructuring the Mackenzie Valley land and water boards.

The Tlicho government and Sahtu Secretariat Incorporated challenged the changes to the Mackenzie Valley Resource Management Act that would have dissolved their regional land and water boards. They argued that theses changes violated their land claims agreements and infringed on the honour of the Crown. They added that the consultations had been inadequate. On February 27, 2015, the Supreme Court of the Northwest Territories granted an injunction that suspended the proposed board restructuring, along with the coming into force of other regulatory amendments.

I would like to point out that those regulatory amendments, which included the addition of a regulation-making authority for cost recovery, administrative monetary penalties, development certificates and other provisions related to regional studies, all passed through the parliamentary process in 2014. Those same provisions are being presented today. However, they were rewritten to ensure that they could apply under the existing four-board structure. They were not part of the court challenge. Bill C-88 responds to the court challenge by reversing the provisions to merge the boards and re-introducing some regulatory elements that are applicable under the existing four-board structure.

On September 23, 2016, the Minister of Crown-Indigenous Relations sent a letter to indigenous governments, organizations and stakeholders to launch the consultation process on Bill C-88.

Consultations were held with indigenous governments and organizations in the Mackenzie Valley, transboundary indigenous governments and organizations, resource co-management boards, organizations from the mining, oil and gas sectors, and the territorial government. To ensure that the indigenous governments and organizations were able to fully participate in the process, the Government of Canada provided funding to these groups and to the resource co-management boards that took part in the consultations.

Representatives from Crown-Indigenous Relations and Northern Affairs Canada, or CIRNAC, held a teleconference with stakeholders to consider next steps and to discuss the consultation plan. A legislative proposal to repeal the board restructuring provisions was drafted and submitted to the groups for review. During the review period, the groups had the opportunity to meet with CIRNAC representatives in Yellowknife to talk about the content of the proposal and to ask questions. This was also an opportunity for CIRNAC representatives to determine whether any part of the proposal was unclear or could be improved, based on the feedback they received.

I will not have time to finish, but I do not want to miss this particular point. The only other questions someone could ask that I have not already answered are whether the consultation that was done was serious and, although they were in agreement at the end, whether any changes were made. The answer is yes. I will give an example of two of the changes that were made.

The first was that because of the consultations with the people involved, a court jurisdiction related to a judicial review of administrative monetary penalties, AMPs, was modified in order to ensure consistency with the exclusive jurisdiction of the Northwest Territories Supreme Court under section 32 of the Mackenzie Valley Resource Management Act.

A second change was that consultation obligations related to the AMPs were added to the bill to ensure consistency with the comprehensive land claim agreements.

The only other thing I think someone might ask is related to the position of national interest and whether this is the only case of that. The answer is no; it is a clause, an idea, that comes up in different legislation. I will give members some examples from the north: the Mackenzie Valley Resource Act, Statutes of Canada 1998, chapter 25, section 130, and the Nunavut Planning and Project Assessment Act, Statutes of Canada 2013, chapter 14, section 2.

Section 94 of the Mackenzie Valley Resource Management Act provides for the federal minister to refer a proposed project to the Minister of Environment for the purpose of a joint review of the Canadian Environmental Assessment Act if it is in the national interest to do so.

The Nunavut Planning and Project Assessment Act also provides for the responsible minister to reject a board decision or to reject or vary recommended terms or conditions if it is in the national interest to do so.

A few close references can also be found in section 51 of the Yukon Act, Statutes of Canada 2002, chapter 7, and in section 57 of the Northwest Territories Act, Statutes of Canada 2014, chapter 2, section 2.

To boil it all down, basically an act was passed that abrogated the land claim and went against a constitutionally protected law of Canada, which we cannot change by just doing another law. Of course, the court found that out and would not let it go ahead. All this bill would do is to put into law what the court had ordered.

Partially translated

The Assistant Deputy Speaker Anthony Rota

I have the honour to inform the House that a communication has been received as follows:

May 27, 2019

The Honourable

The Speaker of the House of Commons

Ottawa

Mr. Speaker:

I have the honour to inform you that the Right Honourable Julie Payette, Governor General of Canada, signified royal assent by written declaration to the bills listed in the schedule to this letter on the 27th day of May, 2019 at 1:37 p.m.

Yours sincerely,

Assunta Di Lorenzo

Secretary to the Governor General and Herald Chancellor

The schedule indicates that the bills assented to were Bill C-85, An Act to amend the Canada-Israel Free Trade Agreement Implementation Act and to make related amendments to other Acts, Bill S-6, 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 and Bill C-55, An Act to amend the Oceans Act and the Canada Petroleum Resources Act.

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Business of the HouseOral Questions

May 9th, 2019 / 3:05 p.m.


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Waterloo Ontario

Liberal

Bardish Chagger LiberalLeader of the Government in the House of Commons

Mr. Speaker, this afternoon we will complete debate at third reading of Bill C-91, the indigenous languages act.

Tomorrow we will begin debate on the Senate amendments to bill C-55, an act to amend the Oceans Act and the Canada Petroleum Resources Act.

Next week the government will be proposing a motion to debate the rising climate emergency across Canada.

At noon on Monday, we will resume debate on Bill C-55.

On Tuesday, we will move on to Bill S-6, the Canada–Madagascar tax convention implementation act, 2018.

Wednesday shall be an allotted day.

Finally, pursuant to Standing Order 81(4), I would like to designate Tuesday, May 14, for consideration in committee of the whole of the main estimates for the Department of Justice.

In closing, mothers who provide love and guidance are present in our lives in many forms. I am thankful to the mother figures in my life. On behalf of the Prime Minister and the Government of Canada, and I am sure all members in this House, I wish all mothers a happy Mother's Day.

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FinanceCommittees of the HouseRoutine Proceedings

May 2nd, 2019 / 10:05 a.m.


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Liberal

Wayne Easter Liberal Malpeque, PE

Mr. Speaker, I have the honour to present, in both official languages, the 29th report of the Standing Committee on Finance in relation to Bill S-6, 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. The committee has studied the bill and has agreed to report it without amendment.

While I am on my feet, I move:

That the House do now proceed to orders of the day.

As spoken

Fairness for All Canadian Taxpayers ActPrivate Members' Business

April 3rd, 2019 / 6:50 p.m.


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Conservative

Tom Kmiec Conservative Calgary Shepard, AB

Mr. Speaker, I am glad to be joining this debate in this late evening on a Wednesday. At the outset, I am going to share a few observations about the debate so far on this Senate proposal as well as some observations about things that were said in the House.

First of all, this is a tax matter. We all remember that it was Motion No. 43, a duty of care motion, that was also put forward by the seconder of the bill in the House, the member for Calgary Rocky Ridge. At the time I spoke to it, the Canada Revenue Agency's customer service and the way it treats Canadians who are filing taxes continued to be deplorable, in my opinion. I thank the member for Calgary Rocky Ridge for having sponsored another move toward getting fair treatment for Canadians. I think this is part of it. Understanding the tax gap between what is expected to be collected and what is actually being collected is a very important matter.

Second, it was Senator Percy Downe, from Prince Edward Island, who moved this proposal in the other place. Let it be said that when Conservatives find honest Liberals, we will work with them. We will support their ideas. In fact, it is a Conservative member of Parliament who has brought this Senate proposal to the floor of this House for, I expect and I hope, swift passage.

It is interesting that it is a Senate Liberal, also someone who was kicked out of the Liberal caucus, who is pushing for greater tax fairness and more tax knowledge for fellow Canadians. Perhaps it is something to do with people who speak the truth and are interested in the truth being kicked out of that caucus.

Bill S-243 is about reporting on unpaid income taxes. The bill is quite short, but it provides an opportunity to define the tax gap. I note that at least on one other occasion, members were wondering what we are asking the CRA to do. We are asking it to disclose more information about taxes that remain unpaid. Every single year there is a discrepancy between what the government expects to collect and is able to collect and taxes that remain outstanding. That discrepancy between the two accumulates over time. I know that many Canadians are interested in knowing more about why it is accumulating and who these people are who are not paying these taxes.

I especially like the definition of the tax gap being put forward in proposed subsection 88.1(1), which is an amendment to the Canada Revenue Agency Act, because it is a simple amendment. It is very clear what type of information will be provided to the Parliamentary Budget Officer.

I have been a big believer in legislating more rules for civil servants, the bureaucracy, on how they do their work and report their work, both to Parliament and to the public. We spend far too much time in this House legislating what Canadians can do on an everyday basis, whether it is their hobbies or air travel. In general, we create a lot of rules that businesses, corporations and everyday people have to live up to. There is an expectation that they need to know what the rules are. We spend too little time legislating what the civil service does and the type of work it does on behalf of Canadians.

There is a Yiddish proverb that says, “Prayers go up and blessings come down”. It has been a prayer and a hope of mine that we will see more such private members' bills and more government bills, in fact, that would look after legislating what the civil service does and how it does its work, both in the collection of information and in the disclosure of information.

We see in this particular proposal the following:

The Minister shall provide the Parliamentary Budget Officer with the data on the tax gap collected and compiled under subsection (2) and any additional data that the Parliamentary Budget Officer considers relevant to conducting a further analysis of the tax gap.

That has been an issue in the past for the PBO. Finance Canada and other departments have been unwilling to disclose information to the PBO. I am going to allow the work they do, because often I will send emails to them, sometimes late at night, asking specific questions about budget line items. We saw that when the member for Edmonton West added up different sections of the budget tables, they did not, in fact, add up.

It is thanks to the PBO that parliamentarians such as us are able to do that work. If we have a question and we want to double-check whether our math is correct or whether we understand a concept being advocated by or pushed forward by the government, we can check with the PBO whether it is true. If it is not true, they can then double-check with the departmental officials they have connections with.

When department officials refuse to disclose information being requested from the PBO, it is a great matter of concern to parliamentarians. We rely on the PBO in a lot of ways to provide us technical information and to ensure our calculations are in fact correct. Perhaps if Finance Canada had taken advantage of the PBO's expertise, it would not have had to table a new set of fiscal tables, updating a great deal of them in the past budget document.

However, this is about the tax gap. This would provide Canadians with an ability to understand what it is over time. It is of great interest. The member for Sherbrooke mentioned in his speech that three times there had been major scandals and there had been great interest from everyday Canadians and members of the public. Different transparency and anti-corruption organizations have mentioned that such information would be of value for the public to have.

There is already a lot of information that the government makes public. This particular one, though, is something I have not seen made available on an easy-to-understand basis. The way it is being laid out in the definition of the tax gap, proposed subsection 88.1(1), offers that opportunity for Canadians both to understand what is being calculated and how it is being calculated. From then on, it would be up to parliamentarians to decide what to do with that information. More information from the civil service is always a good thing. At the end of the day, we are all hoping for greater transparency from the CRA, both on what it expects to collect and what it is actually able to collect.

That brings me back to the finance committee, the committee of the House on which I sit. It is looking at Bill S-6, a Madagascar tax treaty. I asked a question of the officials there whether they had any ability in calculating and telling us which corporations in Canada would be affected by that tax treaty and whether an analysis had been done. It was not clear to me from the answers at the time whether it was done.

Prior to Bill S-6 being proposed, a tax gap would have existed, at least in my mind it would have existed, between potential tax planning by certain corporations and individuals who would do business in Madagascar and what would happen after the ratification of Bill S-6. I was told that this information may be collected at some point by the CRA or it may not. That, again, is the tax gap between what may happen if a tax treaty is introduced or not. Aggressive tax planning does happen. It is illegal to do so in jurisdictions that do business with Canada.

Canadians will benefit greatly from the tax gap. It is perfectly reasonable to ask the Canada Revenue Agency to make the calculation. Part of the benefit will be that if it gets into the practice of collecting information and providing it to both parliamentarians and members of the public, it will also force it to start actually collecting that information after the fact. That is of great interest and great benefit. It would allow Canadians and parliamentarians to make access to information requests, to better understand the methods it is using to calculate it and to see the email transmissions among different government officials on the tax gap. It would also help us understand the conviction rate, who is being chased, whether a systemic abuse of the system is going on and whether particular tax treaties with Canada are being abused, which we should perhaps look at again.

All of this publicly available information that we do not have right now should be available right now. I am a parliamentarian who makes a lot of access to information requests and has a lot of Order Paper questions. Therefore, the disclosure of information is important, the calculation in the first place. Too often in this place, the government comes back with a response saying that it does not collect information in that particular way and therefore it cannot answer the question. This Senate proposal, from a Liberal senator, Senator Percy Downe from Prince Edward Island, will do what I have been, like I said before in the Yiddish proverb, praying for, which is more rules on civil servants and bureaucrats, less rules on everyday Canadians and a greater disclosure of information to Canadians and parliamentarians. It is a blessing that is coming down to earth.

I ask all members to heartily support the bill. It is a great proposal and it would provide greater transparency of tax information.

As spoken

FinanceCommittees of the HouseRoutine Proceedings

March 22nd, 2019 / 12:55 p.m.


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Conservative

John Barlow Conservative Foothills, AB

Mr. Speaker, this goes to what I am speaking about regarding Bill S-6 and why it is important for this committee to travel.

We are talking about the value of canola and how it has dropped for Canadian producers by $1 billion on the product they are trying to sell now. Where is our agriculture minister when all this is going on? She is travelling around Canada doing photo ops. She should be in China resolving this issue as quickly as possible.

Our Canadian producers can no longer be paying the price for the Liberals' failures on economic policy and certainly on foreign affairs. Over and over again, it is Canadian agriculture that is paying the price, whether it is the carbon tax, trade issues with India, durum wheat to Italy, and now China no longer taking our canola, wheat, peas and who knows what is next.

In fact, I am so frustrated with what has been going on with the Liberal government that I would like to move:

That the House do now adjourn.

As spoken

FinanceCommittees of the HouseRoutine Proceedings

March 22nd, 2019 / 12:40 p.m.


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Conservative

John Barlow Conservative Foothills, AB

Mr. Speaker, I appreciate your clarification on the debate today. I feel it is very important for me and my colleagues to get up and speak to Bill S-6, which is the Canada–Madagascar double taxation legislation.

Today we are talking specifically about allowing the Standing Committee on Finance to travel as part of that study. I feel that it is a very important element for this legislation.

I am not usually in support of committees travelling for unnecessary reasons. However, in this case, I believe it is absolutely vital that the Standing Committee on Finance have the ability to travel. The reason I say that is that it seems to me that on some of these issues we have faced over the last few months, we have seen a real lack of presence when it comes to some very important foreign affairs issues.

For example, right now we do not have an ambassador in China. That means that we do not have the right representation from Canada in China. We are already seeing the consequences of that. Late last night, as we were going through our 30th hour of debate, it broke that China has now refused to purchase any canola from Canadian producers. Initially it was from just one supplier, Richardson, but that has now been expanded to include canola from every Canadian producer.

It ties it back to Bill S-6 and the importance of having representation from the House of Commons and from parliamentarians reaching out to some of our trading partners around the world and some of our allies around the world, including Madagascar. Had we had that relationship with China, we may have been able to address this crisis before it started.

Not only was the announcement late last night about canola very disconcerting to the 45,000 canola producers across Canada, but this morning we also heard that it has been expanded to include peas, wheat and possibly other Canadian commodities.

I want to expand on the consequences of not having representation from Canada and Canadian parliamentarians with our trusted trading partners. Let us go back in time a little, when one of our number one importers of Canadian lentils and peas was India. Under our government, we expanded that market to more than $5 billion in Canadian lentils and peas being exported to India.

After our Prime Minister's ill-fated trip to India, India has refused to give us an exemption to their fumigation rules. It has also put extremely high tariffs, up to 50%, on some of our lentils and peas. As a result, our exports of these products to India have gone from $5 billion, a high under a previous Conservative government, to as low as $500 million now. That is a massive market for our pea and lentil producers we have lost because of the inept foreign affairs positions and strategies of the Liberal government.

Sometimes good can come out of bad. Because we lost that significant market in India, many of our producers were able to look to other markets. They had to. We cannot sell that much of that product here in Canada. Ninety per cent of the agricultural products we produce here in his country are exported.

Our producers were able to find other markets, including China. With this morning's announcement, we have now lost that secondary market. Within one calendar year, our pea and lentil producers have lost their first and now their second major markets in the world. A big part of that is because of the failures of the Liberal government when it comes to our foreign relations.

That goes directly back to Bill S-6 and why I think it is so important for the Standing Committee on Finance to have the opportunity to travel as part of this study to rebuild some of those foreign relations we had with some of our trading partners.

I talked about canola at the beginning of my intervention. I want to stress the fact that it is clear that the Liberal government does not understand the urgency of this decision by the Chinese government to block Canadian canola imports. This is a $26-billion market with economic impacts on Canada's economy. There are 250,000 jobs. These are decisions that are going to impact our producers, not in the fall, when they harvest next year's canola crop, but now. This is impacting the decisions they make right now.

The cost of a bushel of Canadian canola has gone down by more than a dollar a bushel. The value of the canola that farmers have in their bins from last year's harvest has reduced by more than half a billion dollars and is probably getting close to a billion. Every single day, the price a bushel—

As spoken

FinanceCommittees of the HouseRoutine Proceedings

March 22nd, 2019 / 12:35 p.m.


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The Deputy Speaker Bruce Stanton

We are going to resume debate. However, I want to bring to members' attention that the issue of relevance was brought up in the last exchange. Members are reminded that we are in debate on a matter that was proposed by the member for Carleton in respect to the Standing Committee on Finance during its consideration of Bill S-6. This is just to remind hon. members with respect to the rule of relevance that these things do come up on a regular basis.

I am quoting from the third edition of House of Commons Procedure and Practice, which states:

Notwithstanding their importance, these rules remain difficult to define and enforce, not least because such enforcement must respect the freedom of debate enjoyed by all Members. The rule against repetition can be invoked by the Speaker to prevent the repetition of arguments already made.... The rule of relevance enables the Chair to counter any tendency to stray from the question before the House or committee. It is not always possible to judge the relevance...of a Member’s remarks until he or she has spoken at some length or even completed his or her remarks....

The Speaker must exercise his or her discretion:

...if the rules are applied too rigidly, they have the potential for severely curtailing debate; if they are neglected, the resultant loss of debating time may prevent other Members from participating in debate. Particular circumstances, the mood of the House and the relative importance of the matter under debate will influence the strictness with which the Speaker interprets these rules.

I say that just as a reminder to hon. members, since the time of the House is limited when a matter is before it. This is why we encourage members, who have great liberties to phrase their arguments in the way they wish, to ensure at the very least that the arguments they make have relevance and can be tied to the question the House has been presented with.

Resuming debate, the hon. member for Foothills.

As spoken

National Defence ActGovernment Orders

February 28th, 2019 / 10:45 a.m.


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The Assistant Deputy Speaker Anthony Rota

I want to remind hon. members that we are discussing Bill C-77, so the questions should be relevant to that. I have flashbacks to the debate on Bill S-6 the other day when Madagascar was mentioned occasionally, and it was not pertinent in the questions.

As spoken

National Defence ActGovernment Orders

February 22nd, 2019 / 1:20 p.m.


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Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, I like the question posed by the government House leader.

This is not the only legislation. We also had Bill S-6. The Conservative Party is saying that it welcomes and likes the bill and that it will vote for it, but it seems that with every piece of legislation it likes, it would like to have virtually endless debate.

Could the member opposite tell me why even when opposition members support legislation and want us to pass it, they feel obligated to continue talking about it endlessly?

As spoken

Bill S-6—Notice of time allocation motionCanada–Madagascar Tax Convention Act, 2018Government Orders

February 22nd, 2019 / 1:05 p.m.


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Waterloo Ontario

Liberal

Bardish Chagger LiberalLeader of the Government in the House of Commons

Madam Speaker, an agreement could not be reached under the provisions of Standing Orders 78(1) or 78(2) with respect to second reading stage of Bill S-6, 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.

Under the provisions of Standing Order 78(3), I give notice that a minister of the Crown propose at the next sitting a motion to allot a specific number of days or hours for the consideration and disposal of proceedings at the said stage.

As spoken

Message from the SenateGovernment Orders

December 11th, 2018 / 12:25 p.m.


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The Assistant Deputy Speaker Anthony Rota

I have the honour to inform the House that a message has been received from the Senate informing this House that the Senate has passed Bill S-6, 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.

Resuming debate. The hon. member for Charlesbourg—Haute-Saint-Charles.

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