With regard to the rules used to define active versus passive income for purposes of the small business deduction: (a) when was the review of the rules, which was originally started in Budget 2015, completed and if the review was not completed (i) when did the government decide to discontinue the review, (ii) what were the reasons for the discontinuation of the review; (b) prior to the discontinuation or completion of the review in (a), were any consultations or analyses undertaken by the Minister of National Revenue or the Minister of Finance and, if so, what were (i) the results, (ii) the date of each consultation, (iii) the location of each consultation, (iv) the name and title of individuals or groups consulted, (v) the recommendations that were made to the Ministers; (c) when was the decision made to change the interpretation of rules, which was issued through a bulletin by the Canada Revenue Agency on August 23, 2016, and by whom was the decision made; (d) prior to the issue of the bulletin in (c), were any consultations or analyses undertaken by the Minister of National Revenue or the Minister of Finance; and (e) if the answer to (d) is in the affirmative, what were (i) the results, (ii) the date of each consultation, (iii) the location of each consultation, (iv) the name and title of individuals or groups consulted, (v) the recommendations that were made to the Ministers?
In the House of Commons on April 6th, 2017. See this statement in context.