Okay.
Do you now have interpretation?
Evidence of meeting #38 for Health in the 44th Parliament, 1st Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was chair.
A recording is available from Parliament.
Evidence of meeting #38 for Health in the 44th Parliament, 1st Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was chair.
A recording is available from Parliament.
Liberal
The Chair Liberal Sean Casey
Okay.
Mr. Davies has posed a question as to the fact that the territories are not included in paragraph 4(1)(d). I would like to refer the question to the legislative clerks or the officials.
Who wants to take that?
Go ahead, Ms. Tomson.
Associate Assistant Deputy Minister, Strategic Policy Branch, Department of Health
I will ask my legal services to chime in here, but I believe that the term “province” does include territories. That's why it's not explicitly put in this bill. The Interpretation Act allows for that. It is included. It's just not explicit.
Liberal
The Chair Liberal Sean Casey
Are there further interventions with respect to clause 2?
Go ahead, Mr. Shields.
Conservative
Martin Shields Conservative Bow River, AB
Are we doing subclause 2(2) on the definition of “adjusted income”?
Liberal
The Chair Liberal Sean Casey
We are doing clause 2 in total, so if you have a concern over a specific aspect of clause 2, this is the time to raise it.
Conservative
Martin Shields Conservative Bow River, AB
On the definition of adjusted income, I see what you have listed here in referring to dates. I understand that adjustment is flexible, but I don't know what the definition of “adjusted income” is under the Income Tax Act.
Associate Assistant Deputy Minister, Strategic Policy Branch, Department of Health
Mr. Chair, I will ask my colleague Gillian Pranke to answer that question.
Gillian Pranke Assistant Commissioner, Assessment, Benefit and Service Branch, Canada Revenue Agency
Thank you, Mr. Chair.
For the purposes of the act, adjusted income has the same meaning as in section 122.6 of the Income Tax Act. It refers to the total of all amounts of income received for the year for the individual or the person who was the individual's cohabiting spouse or common-law partner, namely family, which is spouse, plus spouse/partner. It's income at a specific date based on the composition of the family at that date.
Conservative
Martin Shields Conservative Bow River, AB
Further to that, on adjusted income, in my simple mind I know what gross income is, what net income is.... In dealing with adjusted income, I can deal with adjusted dates in here. Are you talking about income in the adjusted dates?
Assistant Commissioner, Assessment, Benefit and Service Branch, Canada Revenue Agency
Mr. Chair, if I may, for the vast majority of citizens, the adjusted family net income represents line 23600 of the tax return. It's essentially family net income minus any universal child care benefit—the UCCB—and registered disability savings plan—the RDSP—income received, plus any amounts that were repaid. For the vast majority of citizens, it represents the family net income.
Conservative
Martin Shields Conservative Bow River, AB
You know, that would be a lot simpler. We all would have understood it. You've put “adjusted income”. That is not something that we are used to reading and saying. You've put in here something that is just not clear, whereas with “net income”, people would understand. I'm just saying, bureaucracy rules, and that one is just not clear. That's my opinion.
Liberal
The Chair Liberal Sean Casey
Are there any further interventions with respect to clause 2?
Dr. Ellis, go ahead.
Conservative
Stephen Ellis Conservative Cumberland—Colchester, NS
Thank you, Chair.
In going along with that, is this a term, this “adjusted income”, that we can expect to see coming forward in more bills? Is this something new? Is “net income” passé now? I'm unsure as to the reasoning for creating a new term. Is this something we're going to see going forward from the CRA?
Assistant Commissioner, Assessment, Benefit and Service Branch, Canada Revenue Agency
Mr. Chair, it's a definition that's used in the Income Tax Act. As the Canada dental benefit is being pursued and it's linked to the Income Tax Act, the same definition applies.
Conservative
Stephen Ellis Conservative Cumberland—Colchester, NS
I think we're speaking different languages, but that's okay. I don't speak CRA.
I can speak doctor. I don't speak CRA.
Liberal
The Chair Liberal Sean Casey
Are there any further interventions in respect of clause 2?
(Clause 2 agreed to)
(On clause 3)
We're now on clause 3.
I believe that the Bloc has an amendment.
Mr. Garon, you may move your amendment.
Bloc
Jean-Denis Garon Bloc Mirabel, QC
I'm sorry, Mr. Chair, I will need a few seconds because my papers are a little jumbled. Are my colleagues willing to give me a minute?
