Finance committee  Yes, we're in part 3.

Finance committee  Good morning. I am Pierre Mercille, Senior Legislative Chief, Sales Tax Division, GST Legislation. I am joined today by Lucia Di Primio, Chief, Excise Policy, Sales Tax Division; and Carlos Achadinha, Legislative Chief, Sales Tax Division, Public Sector Bodies.

Finance committee  The measures included in that regard are part of a series of announcements that were made by the Department of Finance. First there was a communiqué on May 19, 2009. It was what we call an information document, without legislation. Another communiqué followed, on June 30, 2010. I

Finance committee  Some elements of the bill are in response to comments we received. I can give you one example, where financial institutions used to have to claim a rebate from the provincial component of the HST during the actual period in which they incurred the expenditure. This was not standa

Finance committee  The measures proposed here are not really designed to change the tax burden. Rather they are technical measures affecting the way of doing things. For example, we are proposing a simplified method over another method, or changing the fiscal year for the calendar year. These are n

Finance committee  Yes, it's basically an amendment to the GST/HST relating to financial institutions.

Finance committee  You will have to remind me what is Bill C-38.

Finance committee  The information that that particular drug was not zero-rated actually came to us from CRA. The question as to why that one is not zero-rated is because there is another very similar drug that is called isosorbide dinitrate, and that one was on the list. Basically, there was no lo

Finance committee  I don't think it's a matter of being cost-effective. It is simply that there's basically a list, and I think the other one, the dinitrate, is an older drug and was put on the list at some point. When the new one came in, there was no demand for zero-rating that product immediatel

Finance committee  If the Canadian has been outside Canada for less than 48 hours, when he enters, he would declare how long he has been out of Canada. The number of weeks are multiplied by the assigned value for the vehicle. For a car, it's $200. It's a self-declaration at the time of entry into C

Finance committee  It's based on a declaration at the time of importation. These are rental vehicles, and rental vehicles are not rented for extended periods of time.

Finance committee  It's a decision for CBSA. They have to decide on the amount of resources they need to enforce a particular measure.

Finance committee  Their service to their patient will be free of GST and HST.

Finance committee  The Canadian Pharmacists Association has been asking for that change.

Finance committee  The provinces that have harmonized their tax are entitled, under new harmonization agreements, to select exemptions up to 5% of the federal tax base. Currently, the provinces that have harmonized their tax have chosen to exempt books from GST.