Mr. Speaker, I rise on a point of order relative to Bill C-31, an act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures.
To contextualize my point of order, the bill includes in it the Canada-United States enhanced tax information exchange agreement implementation act, legislation implementing Canadian legislation under U.S. legislation known as FATCA.
I am not rising to debate the merits of FATCA, as that would not be a proper use of a point of order. Instead, I rise to seek your ruling as to whether this is properly before the House and now properly before the finance committee, given that Bill C-31 seeks to implement a treaty that has not yet been tabled for the requisite amount of time.
This violates Canada's policy on tabling of treaties now become custom of Parliament. While relatively new, the expectation of conformity with this policy reflects an evolution from the Chair. Indeed, this notion is reflected in the first standing order, which reads:
In all cases not provided for hereinafter, or by other Order of the House, procedural questions shall be decided by the Speaker or Chair, whose decisions shall be based on the usages, forms, customs and precedents of the House of Commons of Canada and on parliamentary tradition in Canada and other jurisdictions, so far as they may be applicable to the House.
To elaborate further on the particular context for this point, Bill C-31 has, in part 5, implementing legislation for the “Agreement between the Government of the United States of America and the Government of Canada to improve international tax compliance through enhanced exchange of information under the convention between the United States of America and Canada with respect to taxes on income and on capital”.
Forgive the length of the title; I did not write it.
The text of this agreement is included—
