Finance committee  As I understand conservation, and building on Maude's answer, it might include an energy generation facility that retains heat and uses it in, say, an adjoining greenhouse instead of just producing waste heat, so that the excess energy is conserved and put to a productive end.

Finance committee  In terms of qualifications, there is a number of technical guidelines and requirements that need to be met. Specifications are put out by NRCan, Natural Resources Canada, so it's not just a general set of rules. There are some very specific conditions that need to be met in order for it to qualify to be a high-efficiency co-generation facility.

Finance committee  Pierre can discuss the classes of information, and thanks for giving me an opportunity to clarify my earlier comments if they weren't adequately clear. Prior to the introduction of the Canada child benefit, a number of provinces referenced the national child benefit supplement in providing their social services, as Pierre discussed.

Finance committee  In terms of the exclusion of professionals, again, going back to lawyers, an example is where you have a lawyer operating in a law firm and a spouse or an adult child who's not participating at all in the business, such that they can't avail themselves of the labour contribution exclusion.

Finance committee  As I said, the excluded share exclusion looks to capital. There is the excluded business exclusion that looks to labour contributions. And where your income from your business is almost entirely because of the labour inputs of an individual, that would be an appropriate exclusion to look to.

Finance committee  The reasonableness standard appears in a number of places in the Income Tax Act. You're absolutely correct that ultimately it would be the court, and going up to the Supreme Court, that decides questions of how statutes ought to be properly interpreted. This reasonableness test doesn't look to an abstract reasonable level of income based upon your investment.

Finance committee  The purpose of putting the service....

Finance committee  There are probably two problems. The first is that if you have a capital contribution test as the excluded share test looks to.... Service businesses where more than 90% of your income is from the provision of services are often not very capital intensive. You could have a lawyer providing legal services and that might not take a lot of capital.

Finance committee  The excluded business definition is an exclusion from the tax on split income, or TOSI, and is intended to provide a bit more of bright-line exclusion than you have in the base reasonableness test. It applies where an individual makes significant labour contributions in support of a business, and if you work at least 20 hours per week during the portion of the year that that business is being carried on, as in a farming business, for example, that only operates through a portion of the year, then that test would only have to be met through that portion of the year, not the full 52 weeks.

Finance committee  Well, it relates to previous years. Information has continued to be shared. If you look in the current Canada child benefit calculation, when I said there was a vestigial calculation, the variable that represents that former program, the national child benefit supplement, actually remains in the calculation.

Finance committee  Yes, of course. I would be happy to do so. The current measure builds upon the existing tax on split income that applies to individuals under the age of 18, and it applies a top rate of taxation for income that is considered to have been split or diverted from a higher income earner to a particular individual.

Finance committee  That's correct. The idea is that those who are making substantial and significant, or real contributions to or in support of a family business, who are working in it, or who have provided financing—it's not just labour contributions—would be unaffected and they wouldn't be subject to the tax on split income.

Finance committee  Currently, the Income Tax Act permits sharing of information relating to the national Canada child benefit supplement with provinces solely for the purposes of them being able to put in their benefit systems, where they might need that information in order to do so. The issue is that with the replacement of the former system of child benefits, those being the national child benefit supplement, the Canada child tax benefit, and the universal child care benefit, with the Canada child benefit in 2016, the information relating to the national child benefit supplement will no longer be available.

Finance committee  As mentioned, part 1 of the bill relates to the income tax. I'll go through each of the measures in the order in which they appear in the bill, although some of the measures can affect a number of clauses and do not appear sequentially. The first measure relates to the pension for life program, as was previously announced.