Thank you, Mr. Chair.
I would also like to welcome the officials and thank them for being available today. We are grateful.
My first questions pertain to part 4, which enacts the Select Luxury Items Tax Act.
When we spoke about the subject here yesterday, we learned that the government had not asked any departments to undertake an impact study on the consequences of the tax on sales and jobs. I remind you that the Bloc québécois is in favour of the proposed act in principle, but we need to know what the consequences will be.
My questions yesterday were mostly about the tax on select luxury items, which include aircraft, and the distinction that will be made between personal use, which would be taxed, and business use, which shouldn't be. I did receive an answer, but I think the situation is cause for worry in the industry's eyes. Indeed, it will be difficult to calculate the usage for business purposes, which is set at 90%, before or during the sale.
We also received confirmation concerning exports. The vast majority of planes that are manufactured are headed for the export market, but the tax will apply to all aircraft up until the moment they are indeed exported. This will have an impact on manufacturers' cashflow. We are talking about hundreds of millions of dollars per year.
I asked a question during the technical briefing and did not receive a clear answer from officials. I will therefore ask it again, in the hopes of getting something more definitive.
If a mining company buys an aircraft to transport its workers without charging them, will the aircraft be exempt from the tax?