Mr. Speaker, I rise on a point of order. A year ago, on October 26, 2016, the House voted down my Motion No. 42 on tax havens.
Specifically, my motion called on the government to amend section 5907 of the Income Tax Regulations in order to ensure that the income that a Canadian company brings back from its subsidiary in Barbados, or 22 other tax havens, will henceforth be taxed in Canada.
In my view, the vote was full of irregularities and should be retaken. The code of conduct for members of Parliament is part of our Standing Orders, which clearly prohibit an elected member from furthering his or her private interests. We now know that the Minister of Finance has companies located in tax havens. His family's company, Morneau Shepell, promotes the use of tax havens through pension funds and insurance companies. Adopting Motion No. 42 would have had a major impact on the minister's finances. It would have seriously impeded his ability to carry on business as usual. In the Journals of October 26, 2016, we see that the Minister of Finance took part in the vote and voted against Motion No. 42. In fact, with the notable exception of the hon. member for Cambridge, every Liberal member voted against Motion No. 42 because they were strongly urged to vote along party lines.
On pages 220 and 221 of the second edition of House of Commons Procedure and Practice, published in 2009, it says that members may not vote on questions in which they have a personal interest, and that any such vote may be challenged and disallowed.