moved:
Motion No. 74
That Bill C-36, in Clause 67, be amended by adding after line 29 on page 29 the following:
“45.1 (1) Where the council has made a by-law imposing a tax under this Part, the council shall maintain books of account and other records in respect of all such taxes that have been collected and expended and the nature of those expenditures.
(2) The council shall, within six months after the end of each fiscal year, prepare an annual report in respect of the taxes referred to in subsection (1) that were collected and expended in that year which shall include
(a) the total amount of taxes collected in that year;
(b) the total amount of taxes expended in that year;
(c) a detailed account of the nature of the expenditures; and
(d) any other information the Minister prescribes by regulation.
(3) The report referred to in subsection (2) shall be made public and a copy sent to the Minister of Finance.
45.2 (1) A person authorized under subsection (2) shall, as soon as possible after the end of the fiscal year carry out an audit of the books of account and records required to be kept by the council under subsection 45.1(1).
(2) The Minister shall authorize a person in the Minister department to carry out an audit under subsection (1).”
Motion No. 75
That Bill C-36, in Clause 71, be amended by adding after line 25 on page 31 the following:
“53.1 (1) Where the council has made a by-law imposing a tax under this Part, the council shall maintain books of account and other records in respect of all such taxes that have been collected and expended and the nature of those expenditures.
(2) The council shall, within six months after the end of each fiscal year, prepare an annual report in respect of the taxes referred to in subsection (1) that were collected and expended in that year which shall include
(a) the total amount of taxes collected in that year;
(b) the total amount of taxes expended in that year;
(c) a detailed account of the nature of the expenditures; and
(d) any other information the Minister prescribes by regulation.
(3) The report referred to in subsection (2) shall be made public and a copy sent to the Minister of Finance.
53.2 (1) A person authorized under subsection (2) shall, as soon as possible after the end of the fiscal year carry out an audit of the books of account and records required to be kept by the council under subsection 53.1(1).
(2) The Minister shall authorize a person in the Minister department to carry out an audit under subsection (1).”