House of Commons photoWon her last election, in 2021, with 37% of the vote.
Carbon Pricing April 15th, 2024
Mr. Speaker, I think it is a shame that my colleagues from Quebec still do not understand that the price on pollution does not apply the same way in Quebec. Quebec has had a carbon exchange since 2013, so it is not affected.
At the federal level, our approach is to offer incentives to improve practices, to develop and acquire more energy-efficient equipment.
We are there to support the farmers.
Questions on the Order Paper April 8th, 2024
Mr. Speaker, with respect to the noted question, what follows is the response from the Canada Revenue Agency, or CRA, as of February 9, 2024; that is, the date of the question.
The medical expense tax credit is a non-refundable tax credit that can be used to reduce tax that is paid or may have to be paid. Expenses include a wide range of products, procedures and services. Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.
With respect to parts (a), (b) and (c), on the T1 general income tax and benefit return, the medical expense claims recorded on lines 33099 and 33199 encompass lump sums for various eligible expenses, some of which may not be related to celiac disease. Further information can be found at https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html#hw_clm.
Although medical expenses are reviewed as part of the CRA’s compliance workload, the CRA does not track the various types of expenses which taxpayers are claiming on their tax return for medical expenses, nor are they broken down by income levels. As such, the CRA cannot respond in the manner requested.
With respect to parts (d), (e) and (f), through a variety of verification activities the CRA ensures taxpayers and benefit recipients comply with tax legislation administered by the CRA. The CRA cannot isolate the costs to administer this tax credit individually. This credit is one of numerous credits on the holistic T1 individual income tax and benefit return and is integrated into the blended activities of the CRA. As such, the CRA cannot respond in the manner requested.
Questions on the Order Paper March 22nd, 2024
Mr. Speaker, with respect to the above question, what follows is the response from the CRA for the time period of April 1, 2015 to February 5, 2024, that is, the date of the question.
For the purposes of this question, the response is limited to taxpayers who have filed a T1 general income tax and benefit return, and an audit is defined as a compliance action whereby the CRA closely examines the books and records of a taxpayer to confirm whether they are fulfilling their tax obligations, following tax laws correctly and receiving the benefits and refunds to which they are entitled.
Various sources of information may lead the CRA to take compliance actions, including criminal investigations. In initiating a criminal investigation, the CRA will examine various sources of information, including internal referrals within the CRA, including the various audit programs; tips from individuals through the CRA informant leads lines; information received from various law enforcement agencies; and publicly available sources of information, which could include media articles, court decisions, etc.
The decision to accept a file for criminal investigation and possible subsequent prosecution is based on several factors, including the egregious nature of the case, available evidence that a crime has been committed and the likelihood of prosecution. In order for charges to be considered, CRA investigators will gather sufficient evidence to establish that a crime has been committed and that the individual did so with intent, and will then provide that to the Public Prosecution Services of Canada (PPSC). To determine whether an investigation will be conducted or charges will be laid, several factors specific to each case are taken into account, such as jurisprudence and the availability of evidence.
It is important to note that in criminal matters, the PPSC independently reviews the evidence of a case and decides whether or not to prosecute.
In response to parts (a) and (b) of the question, the CRA does not track audits in the manner requested; as such, it is not possible to provide the requested information.
In response to part (c) of the question, the CRA cannot provide the results as requested for parts (a) and (b). However, the CRA does publish its overall audit results on the Government of Canada’s webpage, “Better results: The CRA at work for you”, found at https://www.canada.ca/en/revenue-agency/campaigns/tax-evasion-no-borders/cracking-down-getting-results.html). Information from 2014-2015 to 2021-2022 is published on this website.
In response to part (d) of the question, as for parts (a) and (b), the CRA cannot provide the requested numbers, since it does not track criminal investigations, prosecutions or convictions in this manner. However, the CRA does publicize results of prosecutions on the Canada.ca website, at “Enforcement notifications: Compliance actions”, found at https://www.canada.ca/en/revenue-agency/news/newsroom/criminal-investigations-actions-charges-convictions.html). Information currently published on this website covers the time period from March 2019 to the present.
Public Services and Procurement February 27th, 2024
Mr. Speaker, the whole ArriveCAN affair is completely unacceptable, and that is why the work and the investigations continue.
As for tax havens, of course, they are equally unacceptable. I can assure the House that we have a competent team that is well equipped to carry out the necessary investigations on any file whenever there is any doubt.
Government Business No. 34—Proceedings on Bill C-62 February 12th, 2024
Madam Speaker, I give notice that, with respect to consideration of Government Business No. 34, at the next sitting of the House, a minister of the Crown shall move, pursuant to Standing Order 57, that debate not be further adjourned.
Taxation February 2nd, 2024
Madam Speaker, I thank my colleague. I am aware, and we are working together to try to come up with a solution. We want to help our local businesses to operate under the right conditions, in a good environment for doing business. This situation is a bit complex and we cannot change it overnight, but we will continue to work with him.
Small Business February 2nd, 2024
Madam Speaker, during COVID‑19, if we had not been there with the Canada emergency business account, with the wage subsidy and with rent assistance, thousands of small and medium-sized businesses would not have made it.
We have come through COVID-19, the economy is recovering and conditions are perfectly reasonable for loan repayment. Some 80% of businesses have already paid back their loans. They still have until the end of March. Those who have to extend for another three years will have to pay only 5% interest, which is an extra $250 a month.
Small Business February 2nd, 2024
Madam Speaker, once again, we are there to support SMEs in a number of ways.
Yes, the emergency business account was very important during COVID-19. We extended the $60,000 loan with a forgivable portion. Up to 80% of people have already paid it back. There are still measures in place for repayment over three years. The minimum payable amount is the 5% interest, which translates into $250 a month. There is a whole range of measures.
I would remind members that if we had not offered the wage subsidy, many businesses would not be here today, but thanks to us, they survived.
Questions on the Order Paper January 29th, 2024
Mr. Speaker, with respect to the above-noted question, what follows is the response from the Canada Revenue Agency, CRA, as of December 13, 2023, the date of the question.
With regard to part (a), the first home savings account, FHSA, legislation does not require the CRA to license or approve financial institutions that wish to become FHSA issuers. They must meet the eligibility requirements found in the definition of qualifying arrangement under subsection 146.6(1) of the Income Tax Act. Part of those requirements involves submitting a specimen plan containing required documentation that conforms to the requirement of the act for review and approval by the CRA. To date, 29 unique FHSA issuers submitted one or more specimen plans that have been approved by the CRA.
With regard to part (b), the CRA will be unable to provide information about the number of FHSAs that have been opened to date until all FHSA annual information returns have been processed. Financial institutions will only start filing these returns after December 31, 2023. The returns are due by the end of February 2024.
With regard to part (c), for the purposes of opening an FHSA, a first-time homebuyer is an individual who did not, at any time in the current calendar year before the account is opened or at any time in the preceding four calendar years, live in a qualifying home or what would be a qualifying home if located in Canada as their principal place of residence that either they owned or jointly owned, or that their spouse or common-law partner at the time the account is opened owned or jointly owned.
An individual who owns residential property or properties that are not their principal residence at any time in the current calendar year before the account is opened or at any time in the preceding four calendar years would be considered a first-time homebuyer for the purposes of opening an FHSA.
With regard to part (d), to open an FHSA, an individual must meet all of the eligibility criteria as outlined on the CRA website entitled “Opening your FHSAs”: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/first-home-savings-account/opening-your-fhsas.html#h-1. An individual needs to meet all of the above conditions to open an FHSA. If individuals do not meet all of the conditions above, they are not a qualifying individual and cannot open an FHSA.
In the context of the administration of the FHSA program specifically, information about individuals who own residential property or properties that are not their principal residence will not be collected by the CRA.
Questions on the Order Paper January 29th, 2024
Mr. Speaker, with respect to the above-noted question, what follows is the response from the Canada Revenue Agency, CRA, for the time period of January 1, 2015, to December 13, 2023, the date of the question.
The CRA takes its responsibility seriously when administering the Income Tax Act and the Excise Tax Act and does so by acting with integrity, in accordance with legislation, policy and audit guidelines.
Canadian taxpayers and registrants have the right to have an authorized representative interact with the CRA on their behalf. Communicating with the CRA does not influence the CRA’s processes. Regardless of the size or value of a company, the outcome of an audit is based on the application of legislation to the facts of each case.
The CRA does not systematically track taxpayer or representative contact and as a result is unable to provide the requested information.