Thank you for your comments, Mr. Kelly.
First of all, I would like to congratulate you on the quality of your French. I took notes. You will have the opportunity to practice speaking your excellent French with us. Thank you for your consideration.
I would remind you that, according to the Constitution, taxation is one of the areas of provincial jurisdiction. Ottawa asked the provinces for permission to collect taxes after the First World War, then for debt repayment after the economic crisis, after the Second World War, and again for debt repayment. Ottawa assured the provinces that this was temporary.
In 1954, Quebec reminded Ottawa that these measures were to be temporary. Quebec therefore asked to manage its own tax returns.
Essentially, taxes are a provincial responsibility. Each province chooses to let Ottawa collect taxes, but there is no obligation to do so.
Currently, the law allows Ottawa to collect taxes on behalf of the provinces. However, the reverse is not true. This bill wants to allow that to happen. Since Quebec is a nation and since the National Assembly unanimously requests it, we want to allow Revenu Québec, therefore the Province of Quebec, to collect taxes for Ottawa.
The model has been set up. Alberta can use it as a model, if they wish.