Thank you, Ms. May. I have to do a ruling on this amendment.
Bill C-15 seeks to amend the Income Tax Act and related legislation by introducing a refundable tax credit for specific teaching supplies. Amendment PV-2 attempts to add a category of prescribed durable goods eligible for the tax credit. House of Commons Procedure and Practice, Second Edition, states on pages 767-8, “Since an amendment may not infringe upon the financial initiative of the Crown, it is inadmissible if it imposes a charge on the public treasury, or if it extends the objects or purposes or relaxes the conditions and qualifications specified in the royal recommendation.”
In the opinion of the chair, the amendment would relax the conditions specified in the royal recommendation. I therefore I rule the amendment inadmissible.
(Clause 60 agreed to on division)
There are no amendments to clauses 61 to 66.
(Clauses 61 to 66 inclusive agreed to on division)
(On clause 67)
We have amendment NDP-5. Mr. Caron.