Thank you, MP Morrice.
The chair's ruling is that Bill C-59 amends several acts, including the Income Tax Act, to allow for the creation of a refundable tax credit related to the acquisition of clean technology products to be used all year round. The amendment seeks to create a partial refundable tax credit for goods that can be used for only 183 days in a calendar year, which in effect would create a new category for which a refundable tax credit could be paid out of the public treasury.
As the House of Commons Procedure and Practice, third edition, states on page 772:
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 proposes a new scheme, which could impose additional charges on the public treasury. Therefore, I rule the amendment inadmissible.