Thank you, MP Lawrence.
MP Ste-Marie, I see your hand up, but this is not debatable, because it's not admissible.
I now give my ruling to MP Lawrence and to the members. Bill C-69 amends several acts, including the Tax Court of Canada Act, to provide that “the Court under special circumstances grants leave to the party [to a proceeding who is not an individual] to be represented by a director, officer, employee, member or partner of the party” or by a lawyer in normal circumstances. The amendment seeks to provide for the party to be represented, in normal circumstances, by a tax accountant, which is a new concept that goes beyond the scope of the bill, as agreed to by the House at second reading.
As House of Commons Procedure and Practice, third edition, states on page 770:
An amendment to a bill that was referred to a committee after second reading is out of order if it is beyond the scope and principle of the bill.
In the opinion of the chair, the amendment introduces a new concept that is beyond the scope of the bill. For the aforementioned reason, therefore, the amendment is inadmissible.