Finance committee  They will have to collect from the passenger, if Uber or other companies have not collected for them.

Finance committee  The fare that is put on the app by Uber, in terms of legislation, is called the consideration for the supply. It's the price. The tax always applies, in addition to the consideration for the supply. So if only the consideration has been collected from the passenger, the driver wi

Finance committee  The amendment here is a law in Canada that applies to people in Canada, and, in this case, it applies mainly to the drivers. As I said, with those app operators located in Netherlands or Barbados or places like that, it's very difficult to enforce any tax on them. However, the

Finance committee  Yes.

Finance committee  I understand that there have been discussions, but I don't think the companies have expressed how they're going to do business. I was not present at any discussion.

Finance committee  I'm not going to talk about taxes. Perhaps my colleagues will want to add a few words on this. The difficulty with the goods and services tax is that the company is not physically present in this country. The company is, in fact, a website that people have access to. I do not kn

Finance committee  I couldn't say whether the services are available in Canada or not. People use the Internet to get a service, but the Internet is a tool used all over the world. Servers can be in any country. The situation may have changed. In any event, it is up to the Canada Revenue Agency to

Finance committee  No. In fact, in the taxi industry and the carpooling industry, people provide services and are present in Canada. These are self-employed drivers who drive their cars and offer a carpooling service. These people are in Canada. We ask them to register, just as we ask conventional

Finance committee  The same model exists for independent taxi drivers.

Finance committee  I cannot talk about the commitment you mentioned, but what I can say is that at the inception of the GST, there was a policy decision made that the GST would apply to what is called the “consideration for the supply”, that being the the price being paid. In terms of taxes, there

Finance committee  We can report further on estimates of revenue, if we have it, but right now, the way the law is written the GST would apply on top of it.

Finance committee  Good afternoon. Part 2 of the bill makes changes to the GST and HST. The amendments appear in clauses 106 to 164. I'm going to describe the measures in the order they appear in the summary, with only one exception, given that two of the measures are more closely linked. I wan

Finance committee  We consulted twice on the amendments.

Finance committee  After the first consultation, we met with transit authority officials. After the second consultation, no one proposed any changes.

Finance committee  These are fairly technical. I don't think we have an estimate for that, because certain measures may close potential loopholes while other measures provide further relief. Overall, they likely balance each other.