Thank you, Mr. Ste-Marie.
I will have to do a ruling on this.
The amendment seeks to amend the Income Tax Act by including in the definition “taxable Canadian business” for any business that is entitled to a special tax benefit conferred by Barbados under the Canada-Barbados Income Tax Agreement Act, 1980. As House of Commons Procedure and Practice, Second Edition, states, on page 768:
An amendment is also inadmissible if it exceeds the scope of the ways and means motion on which a bill is based, or if it imposes a new charge on the people that is not preceded by the adoption of a ways and means motion....
It is the opinion of the chair that the amendment, by eliminating an exemption, would oblige certain entities to bear an additional charge. Therefore, I would rule the amendment is inadmissible.
(Clause 31 agreed to on division)