Bill C-224 (Historical)

An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

This bill is from the 43rd Parliament, 2nd session, which ended in August 2021.

Sponsor

Gabriel Ste-Marie Bloc

Introduced as a private member’s bill. (These don’t often become law.)

Status

Dead, as of April 14, 2021
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces to provide that the Minister of Finance may enter into an agreement with the government of a province under which the government of the province will collect the federal personal and corporation income taxes on behalf of the Government of Canada. It also requires that the Minister of Finance undertake discussions with the Government of Quebec in order to enter into such an agreement.

Similar bills

C-239 (current session) An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

C-224 (43rd Parliament, 1st session) An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

C-442 (42nd Parliament, 1st session) An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

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-224s:

C-224 (2022) Law National Framework on Cancers Linked to Firefighting Act

C-224 (2016) Law Good Samaritan Drug Overdose Act

C-224 (2013) Climate Change Accountability Act

Votes

April 14, 2021 Failed Bill C-224, An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces (report stage amendment)

Jan. 27, 2021 Passed 2nd reading of Bill C-224, An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

Debate Summary

This is a computer-generated summary of the speeches below. Usually it’s accurate, but every now and then it’ll contain inaccuracies or total fabrications.

Bill C-224 proposes authorizing agreements with provinces, specifically Quebec, to collect federal income taxes, aiming for a single tax return for Quebec residents.

Bloc

Proposes single tax return: Bill C-224 proposes a single tax return administered by Quebec to simplify the process for people and businesses and eliminate duplication.
Saves money and time: A single tax return administered by Quebec would save $425 million annually by reducing costs for individuals, businesses, and government bureaucracy.
Respects Quebec's jurisdiction: Administering the single tax return respects Quebec's constitutional jurisdiction over taxation and its status as a nation needing fiscal autonomy.
Quebec is capable and efficient: Quebec's Revenu Québec successfully collects GST for the federal government and is capable and efficient enough to administer a single income tax return while protecting jobs.

Conservative

Supports single tax return for Quebec: The party supports allowing Quebec to implement a single tax return, simplifying the filing process for residents and businesses in the province.
Reduce burden on Quebeckers: The bill aims to cut red tape and reduce unnecessary paperwork, making the tax filing experience easier and less burdensome for Quebeckers.
Respects Quebec's jurisdiction: Conservatives respect provincial jurisdiction and trust Quebec's capability to administer a single tax return system effectively, citing the successful GST collection as proof.

NDP

Supports bill principle: The NDP supports the principle of a single tax return for Quebec, viewing it as consistent with asymmetrical federalism and the recognition of Quebec as a nation.
Protects public service jobs: A primary concern is the potential loss of hundreds or thousands of federal public service jobs in Quebec regions like Mauricie and Saguenay—Lac-Saint-Jean.
Fight tax evasion: Affected employees could be reassigned to combat tax evasion and offshore tax havens, which represent significant lost revenue, although training challenges are noted.
Committee review needed: The party emphasizes the need to examine the bill's impact on employment in committee and calls for guarantees regarding job protection before supporting it further.

Liberal

Increased costs and less efficiency: The bill would increase costs for taxpayers and governments by losing the economies of scale achieved by having the federal government administer taxes for most provinces.
Hinders emergency response: Having inconsistent tax administration across the country would hinder the Canada Revenue Agency's ability to respond quickly and effectively to national crises.
Impacts international tax treaties: The bill could impact Canada's ability to fulfill international tax obligations and require lengthy, complex renegotiations of over 100 agreements.
Opens door for other provinces: Approving this bill could encourage other provinces to seek similar arrangements, leading to further administrative complexity and increased costs nationwide.

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Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 26th, 2021 / 6:30 p.m.

The Deputy Speaker Bruce Stanton

The question is on the motion.

As usual, if a member of a recognized party present in the House wants to request a recorded vote or that the motion be adopted on division, I invite them to rise and so indicate to the Chair.

The hon. member for Joliette.

Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 26th, 2021 / 6:30 p.m.

Bloc

Gabriel Ste-Marie Bloc Joliette, QC

Mr. Speaker, I request a recorded vote.

Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 26th, 2021 / 6:30 p.m.

The Deputy Speaker Bruce Stanton

Pursuant to order made Monday, January 25, the recorded division stands deferred until Wednesday, January 27, at the expiry of the time provided for Oral Questions.

The House resumed from January 26 consideration of the motion that Bill C-224, An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces, be read the second time and referred to a committee.

Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 27th, 2021 / 4:15 p.m.

The Speaker Anthony Rota

Pursuant to order made on Monday, January 25, the House will now proceed to the taking of the deferred recorded division on the motion at second reading stage of Bill C-224, under Private Members' Business.

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

Vote #42

Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 27th, 2021 / 5 p.m.

The Speaker Anthony Rota

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

(Bill read the second time and referred to a committee)

Federal-Provincial Fiscal Arrangements ActPrivate Members' Business

January 27th, 2021 / 5 p.m.

The Speaker Anthony Rota

It is my duty pursuant to Standing Order 38 to inform the House that the questions to be raised tonight at the time of adjournment are as follows: the hon. member for Bow River, Agriculture and Agri-Food; the hon. member for Edmonton Strathcona, Taxation; the hon. member for Nanaimo—Ladysmith, Canada Revenue Agency.