Debates of Feb. 5th, 1997

Excise Tax

[The Deputy Speaker]

I wonder if there might be a disposition to call it 6.30.

[Some hon. members]

No.

[John Manley, Liberal, for the Minister of Finance]

moved:

Motion No. 4

That Bill C-70, in Clause 150, be amended by a ) adding, in the French version, after line 32 on page 165 the following:

"«activité extracôtière» a ) En ce qui concerne une activité exercée dans la zone extracôtière de la Nouvelle-Écosse, activité relativement à laquelle un impôt serait institué sous le régime de l'article 212 de la Loi de mise en oeuvre de l'Accord Canada-Nouvelle-Écosse sur les hydrocarbures extracôtiers si la présente partie comptait parmi les lois sur l'impôt indirect, au sens de l'article 211 de cette loi; b ) en ce qui concerne une activité exercée dans la zone extracôtière de Terre-Neuve, activité relativement à laquelle un impôt serait institué sous le régime de l'article 207 de la Loi de mise en oeuvre de l'Accord atlantique Canada-Terre-Neuve si la présente partie comptait parmi les lois sur l'impôt indirect, au sens de l'article 206 de cette loi.'' b ) adding, in the French version, after line 36 on page 165 the following:

"«province» Y sont assimilées les provinces participantes." c ) replacing, in the French version, lines 1 and 2 on page 166 with the following:

"«province participante» Province ou zone figurant à l'annexe VIII. La zone extracôtière de la Nouvelle-Écosse et la zone extracôtière de Terre-Neuve ne sont des provinces participantes que dans la mesure où des activités extracôtières y sont exercées." d ) adding, in the English version, after line 17 on page 172 the following:

""Newfoundland offshore area" means the offshore area as defined in section 2 of the Canada-Newfoundland Atlantic Accord Implementation Act;" e ) adding, in the English version, after line 22 on page 172 the following:

""Nova Scotia offshore area" means the offshore area as defined in section 2 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act;"

"offshore activity" means a ) when used in connection with an activity carried on in the Nova Scotia offshore area, an activity in respect of which tax would be imposed under section 212 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act if this Part were one of the Nova Scotia Consumption Tax Acts (as defined in section 211 of that Act); and b ) when used in connection with an activity carried on in the Newfoundland offshore area, an activity in respect of which tax would be imposed under section 207 of the Canada-Newfoundland Atlantic Accord Implementation Act if this Part were one of the Newfoundland Consumption Tax Acts (as defined in section 206 of that Act);'' f ) replacing, in the English version, line 24 on page 172 with the following:

""or area referred to in Schedule VIII, but does not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities are carried on in that area;

"province" includes a participating province;" g ) adding, in the French version, after line 5 on page 173 the following:

"«zone extracôtière de la Nouvelle-Écosse» Zone extracôtière au sens de l'article 2 de la Loi de mise en oeuvre de l'Accord Canada-Nouvelle-Écosse sur les hydrocarbures extracôtiers.

«zone extracôtière de Terre-Neuve » Zone extracôtière au sens de l'article 2 de la Loi de mise en oeuvre de l'Accord atlantique Canada-Terre-Neuve."

Motion No. 5

That Bill C-70, in Clause 150, be amended by a ) replacing lines 6 to 8 on page 166 with the following:

"(iii) the tax under section 165 that would have been payable by the person, in" b ) replacing line 14 on page 166 with the following:

"ported by the person, but for subsection 153(4), section 167 or the fact that the property or improvements were acquired by the person for consumption, use or supply exclusively in commercial activities," c ) replacing lines 27 to 29 on page 169 with the following:

"(iv) the tax under section 165 that would have been payable by the person, in" d ) replacing line 33 on page 169 with the following:

"the participating province, but for subsection 153(4), section 167 or the fact that the improvements were acquired by the person for consumption, use or supply exclusively in commercial activities,"

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 6

That Bill C-70 be amended by deleting Clause 152.

Motion No. 7

That Bill C-70 be amended by deleting Clause 153.

Motion No. 8

That Bill C-70 be amended by deleting Clause 154.

Motion No. 9

That Bill C-70 be amended by deleting Clause 155.

Motion No. 10

That Bill C-70 be amended by deleting Clause 156.

Motion No. 11

That Bill C-70 be amended by deleting Clause 157.

Motion No. 12

That Bill C-70 be amended by deleting Clause 158.

Motion No. 13

That Bill C-70 be amended by deleting Clause 159.

Motion No. 14

That Bill C-70 be amended by deleting Clause 160.

[David Anderson, Liberal, for the Finance Minister]

moved:

Motion No. 15

That Bill C-70, in Clause 160, be amended by adding after line 31 on page 185 the following:

"(4) Subsection (2) does not apply to a supply of property or a service made in the Nova Scotia offshore area or the Newfoundland offshore area unless the supplier makes the supply in the course of an offshore activity or the recipient of the supply acquires the property or service for consumption, use or supply in the course of an offshore activity."

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 16

That Bill C-70 be amended by deleting Clause 161.

Motion No. 17

That Bill C-70 be amended by deleting Clause 162.

Motion No. 18

That Bill C-70 be amended by deleting Clause 163.

Motion No. 19

That Bill C-70 be amended by deleting Clause 164.

Motion No. 20

That Bill C-70 be amended by deleting Clause 165.

Motion No. 21

That Bill C-70 beamended by deleting Clause 166.

Motion No. 22

That Bill C-70 be amended by deleting Clause 167.

Motion No. 23

That Bill C-70 be amended by deleting Clause 168.

Motion No. 24

That Bill C-70 be amended by deleting Clause 169.

Motion No. 25

That Bill C-70 be amended by deleting Clause 170.

Motion No. 26

That Bill C-70 be amended by deleting Clause 171.

Motion No. 27

That Bill C-70 be amended by deleting Clause 172.

Motion No. 28

That Bill C-70 be amended by deleting Clause 173.

[Barry Campbell, Liberal, St. Paul's, ON]

Mr. Speaker, I rise on a point of order. I have a suggestion that might speed things up, although the hon. member opposite for the third party did not seem to be interested in speeding things up.

However, perhaps he might consider this, as my colleagues in the official opposition would. It appears these amendments from Motion No. 6 to Motion No. 117, which you are reading to us so well, all delete references in particular clauses to harmonization, so that the bill is restricted to simply making technical changes. The amendments proposed by the opposition in this block all relate to deleting references to harmonization. I may incorrect in that so you would want clarification from the opposition.

But if that is correct, one way might be to group them all by removing references in all those clauses to harmonization and maybe that would speed it up. Then we could get on to debating these motions.

[John Williams, Reform, St. Albert, AB]

Mr. Speaker, nothing would be nearer and dearer to my heart than to make this place work better. I note the words by my hon. colleague that he wants to speed the process up.

My point concerns why we denied unanimous consent to your not reading the motions. It is not speed that is important but that Canadians be heard in this Parliament. We would gladly grant unanimous consent provided we could have an assurance from this government that it will allow a reasonable debate until the people have been heard. When we have that assurance we will gladly give you the authority to table the motions all in one. But at the moment it is withheld.

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

Mr. Speaker, I agree completely with my Reform colleague. This debate on the GST is very important. Quebecers and Canadians are entitled to obtain all the information surrounding this botched agreement, this political agreement involving the payment of a $1 billion subsidy to the maritimes.

Since you have started out so well, I would suggest, on behalf of the official opposition, that you continue. It is very interesting.

[The Deputy Speaker]

There is obviously no agreement on that issue.

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 29

That Bill C-70 be amended by deleting Clause 174.

Motion No. 30

That Bill C-70 be amended by deleting Clause 175.

Motion No. 31

That Bill C-70 be amended by deleting Clause 176.

Motion No. 32

That Bill C-70 be amended by deleting Clause 177.

Motion No. 33

That Bill C-70 be amended by deleting Clause 178.

Motion No. 34

That Bill C-70 be amended by deleting Clause 179.

Motion No. 35

That Bill C-70 be amended by deleting Clause 180.

Motion No. 36

That Bill C-70 be amended by deleting Clause 181.

Motion No. 37

That Bill C-70 be amended by deleting Clause 182.

Motion No. 38

That Bill C-70 be amended by deleting Clause 183.

Motion No. 39

That Bill C-70 be amended by deleting Clause 184.

Motion No. 40

That Bill C-70 be amended by deleting Clause 185.

Motion No. 41

That Bill C-70 be amended by deleting Clause 186.

Motion No. 42

That Bill C-70 be amended by deleting Clause 187.

Motion No. 43

That Bill C-70 be amended by deleting Clause 188.

Motion No. 44

That Bill C-70 be amended by deleting Clause 189.

Motion No. 45

That Bill C-70 be amended by deleting Clause 190.

Motion No. 46

That Bill C-70 be amended by deleting Clause 191.

Motion No. 47

That Bill C-70 be amended by deleting Clause 192.

Motion No. 48

That Bill C-70 be amended by deleting Clause 193.

Motion No. 49

That Bill C-70 be amended by deleting Clause 194.

Motion No. 50

That Bill C-70 be amended by deleting Clause 195.

Motion No. 51

That Bill C-70 be amended by deleting Clause 196.

Motion No. 52

That Bill C-70 be amended by deleting Clause 197.

Motion No. 53

That Bill C-70 be amended by deleting Clause 198.

[David Anderson, Liberal, for the Finance Minister]

moved:

Motion No. 54

That Bill C-70, in Clause 198, be amended by adding after line 34 on page 228 the following:

"(4) Subsection (2) does not apply to goods imported by or on behalf of a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area."

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 55

That Bill C-70 be amended by deleting Clause 199.

Motion No. 56

That Bill C-70 be amended by deleting Clause 200.

Motion No. 57

That Bill C-70 be amended by deleting Clause 201.

Motion No. 58

That Bill C-70 be amended by deleting Clause 202.

Motion No. 59

That Bill C-70 be amended by deleting Clause 203.

[David Anderson, Liberal, for the Finance Minister]

moved:

Motion No. 60

That Bill C-70, in Clause 203, be amended by adding after line 20 on page 231 the following:

"(3) Subsection (1) does not apply to a ) an imported taxable supply of intangible personal property or a service made to a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the property or service is acquired by the person for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area; or b ) an imported taxable supply of tangible personal property the physical possession of which is transferred, or that is delivered or made available, to the recipient of the supply in the Nova Scotia offshore area or the Newfoundland offshore area unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity.

(4) For the purposes of subsection (1), a person that acquires property or a service for consumption, use or supply in the Nova Scotia offshore area or the Newfoundland offshore area is deemed to acquire the property or service for consumption, use or supply in that area only to the extent that it is acquired for consumption, use or supply in that area in the course of an offshore activity."

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 61

That Bill C-70 be amended by deleting Clause 204.

[David Anderson, Liberal, for the Minister of Finance]

moved:

Motion No. 62

That Bill C-70, in Clause 204, be amended by a ) adding after line 32 on page 233 the following:

"(4) Subsection (1) does not apply to property brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the property is brought into the area for consumption, use or supply in the course of an offshore activity." b ) adding after line 4 on page 235 the following:

"(4) Subsection (1) does not apply to a supply of property that is delivered or made available to the recipient in the Nova Scotia offshore area or the Newfoundland offshore area, or that is sent to the recipient at an address in the Nova Scotia offshore area or the Newfoundland offshore area, unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity." c ) adding after line 18 on page 236 the following:

"(4) Subsection (1) does not apply to goods brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the goods are brought into the area for consumption, use or supply in the course of an offshore activity." d ) adding after line 15 on page 237 the following:

"(4) Subsection (1) does not apply to a supply of property or a service made to a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the property or service is acquired for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

(5) For the purposes of subsection (1), a person that acquires property or a service for consumption, use or supply in the Nova Scotia offshore area or the Newfoundland offshore area is deemed to acquire the property or service for consumption, use or supply in that area only to the extent that it is acquired for consumption, use or supply in that area in the course of an offshore activity."

Motion No. 63

That Bill C-70, in Clause 204, be amended by a ) replacing lines 6 to 13 on page 234 with the following: a ) where the supply of the property was made'' b ) replacing lines 21 and 22 on page 234 with the following: b ) notwithstanding paragraph ( a ), in the case of prescribed property'' c ) replacing line 26 on page 234 with the following: c ) in any other case, the fair market'' d ) replacing lines 31 to 40 on page 234 with the following:

"province becomes payable on the day the property is delivered or made available to the person in the province." e ) replacing line 3 on page 235 with the following: c ) the property is a specified motor vehicle that is required to be registered under the laws of a participating province relating to the registration of motor vehicles or the property is included in Part I of''

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

Mr. Speaker, so that you can catch your breath I will just say that the hon. member for Argenteuil-Papineau has agreed to second Motions Nos. 64 to 71.

[Yvan Loubier, Bloc, Saint-Hyacinthe—Bagot, QC]

moved:

Motion No. 64

That Bill C-70 be amended by deleting Clause 205.

Motion No. 65

That Bill C-70 be amended by deleting Clause 206.

Motion No. 66

That Bill C-70 be amended by deleting Clause 207.

Motion No. 67

That Bill C-70 be amended by deleting Clause 208.

[John Williams, Reform, St. Albert, AB]

Mr. Speaker, I rise on a point of order. The clock reads 6.30 p.m. That allows you to sit down and call it a day. We can come back to this tomorrow.

[The Deputy Speaker]

I have been watching the clock as well. I thank the member for pointing out that it is 6.30 p.m.

[Barry Campbell, Liberal, St. Paul's, ON]

Mr. Speaker, I understood that we were extended to 6.40 p.m. Is that not correct?

[The Deputy Speaker]

There is no reason that the Chair can see why the matter was extended and I am certainly not going to look terribly hard for one that I have not been able to find.

It being 6.30 p.m., the House stands adjourned until tomorrow at 10 a.m., pursuant to the standing orders.

(The House adjourned at 6.30 p.m.)