Finance committee  Exactly.

Finance committee  Currently, for the level-two missions that can be prescribed under the income tax regulations for income tax relief, the prescription process requires the passing of regulations. There is an interdepartmental committee that assesses the risk of all international missions. There'

Finance committee  The determination of the risk level of a mission is done, as I mentioned, by this interdepartmental committee. That wouldn't change under this process at all.

Finance committee  This change in the process won't change the tax relief. The tax relief is eligible on the pay the member receives while they're on the mission, up to the maximum pay that a top-level, non-commissioned soldier could receive. I don't have the pay scales here with me.

Finance committee  Essentially the Income Tax Act provides that for missions that are considered to be high-risk, where Canadian Forces members or police officers are on missions that are considered high-risk, the income they earn on those missions is exempt from tax. The exemption automatically a

Finance committee  I did receive that question. We've asked the Department of National Defence for the information.

Finance committee  The list of designated missions will be published, similar to the process we have for designated stock exchanges. That information will be provided on the Department of Finance's website, unless the missions are classified.

Finance committee  It would be fair to say that the gross-up factor and the dividend tax credit mechanism no longer reflected the federal or average provincial rate that applied to non-eligible dividends.

Finance committee  I don't have all of the details with me today. But I do know that when the enhanced dividend tax credit was introduced in 2008 and then adjusted for the reductions in the small business rate, a number of provinces, including Ontario, Manitoba, Saskatchewan, Alberta, British Colum

Finance committee  Our estimate is that in the first year, when the measure takes effect in 2014, 750,000 Canadians will be affected.

Finance committee  Dividends are essentially paid out of after-tax corporate earnings and taxed as part of an individual's personal income. The dividend tax credit mechanism ensures that income is not taxed twice, once at the corporate level and once at the personal level. The gross-up factor and t

Finance committee  I couldn't say if there was any specific activity. I think in the examination of the rules related to the political activities of charities it was identified that the spirit of the law is that a charity is supposed to conduct its own charitable activities, and to the extent that

Finance committee  As the budget states, I think there were concerns about the involvement of charities in political activities. In terms of specific circumstances, I'd have to say no. We look at the policies. We look at the rules that apply and provide advice on those rules.

Finance committee  Mr. McCauley would be able to speak to the application of the rules, but a charitable organization in Canada has to have charitable purposes, its activities have to be charitable, and only 10% of the resources can be used in political activities that are subordinate or related to

Finance committee  Sorry, I don't know how you've come up with your calculation. I'm assuming that you're suggesting it would be taxed as the first dollars.