Thank you, Mr. Blaikie.
Is there any further discussion?
I'll now give my ruling on this amendment. It is inadmissible, and here's my reason for that.
Bill C-2 provides for further support in response to COVID-19. The amendment seeks to amend subparagraph 56(1)(r)(iv.1) of the Income Tax Act to remove any COVID-related financial assistance amount from the calculation of the taxpayer's income in order to receive an old age security benefit.
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. It is beyond the scope and principle of the bill.” In the opinion of the chair, the amendment is a new concept that is beyond the scope of the bill, and it would also require royal recommendation.
Therefore, I rule the amendment inadmissible. This ruling also applies to NDP-2, since the two amendments are consequential.