Okay.
(On clause 117)
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.
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
I'm going to explain clause 117, but I'll say that part 3 has the amendments needed for the tobacco tax increase. Clause 117 essentially fixes a date for the triggering of an inventory tax.
Liberal
The Chair Liberal Wayne Easter
Shall clause 117 carry on division?
(Clause 117 agreed to on division)
(On clause 118)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 118 is essentially the provision that provides for the inventory tax.
Liberal
The Chair Liberal Wayne Easter
Shall clause 118 carry on division?
(Clause 118 agreed to on division)
(On clause 119)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 119 essentially establishes a due date for the filing of the return for the inventory tax.
Liberal
The Chair Liberal Wayne Easter
Shall clause 119 carry on division?
(Clause 119 agreed to on division)
(On clause 120)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 120 is very similar to clause 119. Essentially it establishes the date by which the inventory tax must be paid to the Receiver General.
Bloc
Gabriel Ste-Marie Bloc Joliette, QC
Some questions were asked at the briefing. I remember that the member for Malpeque said that he would have to start smoking cigars to avoid paying the increased tax. This whole section deals with cigarettes, cartons of cigarettes and bulk tobacco. Does it also deal with vaping products?
Let me also make an editorial comment. A researcher who works for the Bloc Québécois finds that this section is an outrage. I don't share his sentiment, of course.
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
You will see in the remainder of my presentation that this also applies to cigars, but it does not apply to vaping products.
Liberal
The Chair Liberal Wayne Easter
That was a good question.
(Clause 120 agreed to on division)
(On clause 121)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 121 is the change in rate for cigarettes, as indicated in the schedule.
Liberal
The Chair Liberal Wayne Easter
Shall clause 121 carry?
(Clause 121 agreed to on division)
(On clause 122)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 122 changes the rate for tobacco sticks. I am told that this is a type of cigarette where you have to put the filter in yourself. The product is not very popular.
Liberal
The Chair Liberal Wayne Easter
I see no questions.
(Clause 122 agreed to on division)
(On clause 123)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 123 is a change in rates for what is called “manufactured tobacco” that is not covered by the other change in rate.
Liberal
The Chair Liberal Wayne Easter
Shall clause 123 carry on division?
(Clause 123 agreed to on division)
(On clause 124)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 124 is the change in rate for the taxation of cigars.
Liberal
The Chair Liberal Wayne Easter
Shall clause 124 carry?
(Clause 124 agreed to on division)
(On clause 125)
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 125 is a change in rate for the additional duty on cigars.
Conservative
Tamara Jansen Conservative Cloverdale—Langley City, BC
Thank you.
I'm just curious. You mentioned that the tobacco sticks weren't that popular. How about chewing tobacco? I don't think you mentioned that. Is that not in this?
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
I think it's a manufactured tobacco product.