I am now prepared to rule on the point of order raised earlier today by the hon. government House leader concerning the bill introduced by the hon. member for Calgary Southeast. I would like to thank the government House leader for having raised this matter as well as the hon. member for Calgary Southeast for his comments.
The bill proposes an amendment to the Income Tax Act that would have the effect of eliminating from the act an existing exemption from taxation for allowances paid to elected provincial or municipal officials for some expenses that are incidental to the discharge of their duties. The net result of the elimination of these exemptions would be an increase in the level of taxation for affected taxpayers.
As stated in a ruling on October 24, 2002 regarding another private member's bill, a bill of this nature can only be brought before this House if it is preceded by the adoption of a motion of ways and means.
As House of Commons Procedure and Practice states at pages 758-9:
The House must first adopt a Ways and Means motion before a bill which imposes a tax or other charge on the taxpayer can be introduced.... Before taxation legislation can be read a first time, a notice of a Ways and Means motion must first be tabled in the House by a Minister of the Crown--
Furthermore, it goes on at page 898 to state:
With respect to the raising of revenue, a private Member cannot introduce bills which impose taxes. The power to initiate taxation rests solely with the government and any legislation which seeks an increase in taxation must be preceded by a Ways and Means motion.
The bill sponsored by the hon. member for Calgary Southeast seeks to eliminate an existing tax exemption. If adopted, the bill would result in an increase of the tax payable by a certain group of taxpayers. Our practice in these matters is clear.
Since the bill has not been preceded by the necessary ways and means motion, the proceedings this morning are null and void. The Chair therefore rules that the order for second reading of the bill be discharged and the bill withdrawn from the Order Paper.
I thank the hon. government House leader for bringing the matter to the attention of the Chair.
(Order discharged and Bill C-317 withdrawn)