Evidence of meeting #51 for Finance in the 43rd Parliament, 2nd Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was agreed.
A video is available from Parliament.
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Essentially, it's the same thing. CRA will be able to require some information in an electronic fashion from banks and credit unions.
Liberal
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 71 is a consequential amendment to the amendment that is found in the Income Tax Act in this bill. You can see that the title is “Proof of electronic delivery”. Usually, it was served personally. There was a paper trail. In this case, a CRA official would be able to provide an electronic copy of the message that was sent to the banks and credit unions to prove that it was sent.
Liberal
Bloc
Gabriel Ste-Marie Bloc Joliette, QC
I am sorry to interrupt the vote in this way.
My question is about some of the clauses that we have just passed. Since the beginning, we sometimes see that only the English version of the clause was amended, not the French version. That's the case for clause 70, if I am not mistaken.
Is that because the French version of the legislation is already appropriately drafted in terms of what the English version wants to make clear?
Why are changes being made to the English version only?
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
No. In this case, the previous French and English versions established the same program. However, French and English are sometimes drafted differently. Often, in the preamble, the French has many more words than the English. The principles of legislative drafting that the Department of Justice wants us to use ask us not to open a very long provision to make changes to the entire provision, if there is only one little change up here and another little change down there. They ask us to make separate amendments. That's probably what happened here because it often happens in such cases.
It is a matter of the structure. The meaning of the provision is the same but the way in which it is drafted is a little different.
Bloc
Gabriel Ste-Marie Bloc Joliette, QC
I can understand that, but does the French version remain as detailed and precise as the English version?
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Yes.
Liberal
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 72 is a similar amendment, an identical amendment, consequential to the amendment in the Income Tax Act, but in this case it's not the Excise Tax Act, it's the Air Travellers Security Charge Act. It's to allow CRA to deliver a request for information in an electronic format.
Liberal
The Chair Liberal Wayne Easter
Okay.
I see no hands up.
(Clause 72 agreed to on division)
(On clause 73)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Again, clause 73 is a consequential amendment to the Air Travellers Security Charge Act, consequential to the amendment to the Income Tax Act, to the electronic delivery of requests for information to banks and credit unions.
Liberal
The Chair Liberal Wayne Easter
Okay. That sounds good.
(Clause 73 agreed to on division)
( On clause 74)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 74 is again a consequential amendment to the amendment to the Income Tax Act in respect of the electronic delivery of requests for information, but in this case it's for the Excise Act, 2001. Usually under this it's the tobacco, alcohol and cannabis taxation.
Liberal
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 75 is the same explanation. It's consequential to clause 74 that is consequential to the income tax amendment.
Liberal
The Chair Liberal Wayne Easter
Shall clause 75 carry on division?
(Clause 75 agreed to on division)
(On clause 76)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 76, again, is a consequential amendment under the Excise Act, 2001, for the electronic delivery of requests for information that are consequential to the amendment to the Income Tax Act.
Liberal
The Chair Liberal Wayne Easter
Shall clause 76 carry on division?
(Clause 76 carried on division)
(On clause 77)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
On clause 77, it's the same thing. It's consequential to the amendment to the Income Tax Act. In this case, it's how the CRA can prove in court that the electronic request for information was sent.
