I am now prepared to rule on a point of order raised by the hon. Parliamentary Secretary to the Leader of the Government in the House of Commons concerning the need for Bill C-219, An Act to amend the Income Tax Act (deduction for volunteer emergency service), standing in the name of the hon. member for Malpeque, to be preceded by the adoption of a ways and means motion.
I wish to thank the hon. parliamentary secretary, as well as the hon. member for Malpeque and the hon. member for Mississauga South for their submissions on this matter.
On January 31, 2008, the hon. Parliamentary Secretary to the Leader of the Government in the House of Commons rose to argue that the provisions of Bill C-219 to allow volunteer emergency workers to deduct certain amounts from their taxable income needed to be preceded by the adoption of a ways and means motion because they would have the effect of replacing several tax relief measures enacted by Parliament following the adoption of the Budget Implementation Act, 2006. He contended that removing such alleviations of taxes would result in an increased tax burden on taxpayers.
In his response, the hon. member for Malpeque argued that on the contrary, Bill C-219 would reduce taxes, not increase them. He pointed out that a very similar bill in the last Parliament, Bill C-273, An Act to amend the Income Tax Act (deduction for volunteer emergency service) had been accepted as being properly before the House and that there was no reason to judge it to be otherwise in the current session.
The Chair has carefully reviewed the provisions of Bill C-219. As has been pointed out, the bill provides for volunteer emergency workers to deduct certain amounts from their taxable income. It would thus reduce the amount of taxes payable. It does so by adding to, not replacing, parts of sections 60 and 60.02 of the Income Tax Act. Let me explain.
It is true that these same sections of the Income Tax Act were amended by the Budget Implementation Act, 2006, but those amendments dealt with very different issues than Bill C-219. Specifically, they provide tax relief in relation to the universal child care benefit, the Canada Disability Savings Act and income splitting for seniors.
On reflection, I believe that the House will conclude with the Chair in the first place that the sponsor of the bill could not have intended to amend provisions which did not even exist at the time of the introduction of his bill, Bill C-219.
Furthermore, Bill C-219 does not explicitly repeal provisions of the Income Tax Act, nor does it concern in any way the issues addressed in the subsequent amendments brought by the Budget Implementation Act, 2006. Instead, the bill deals with deductions for volunteer emergency workers.
In light of this, the Chair simply cannot accept the arguments put forward by the hon. parliamentary secretary. If and when the bill is referred to committee, the Chair has no doubt that any clause numbering inconsistencies will be corrected.
Accordingly, I find that Bill C-219 is properly before the House and that debate on the motion for second reading may commence as planned.