Refine by MP, party, committee, province, or result type.

Results 76-90 of 101
Sorted by relevance | Sort by date: newest first / oldest first

Finance committee  Very briefly, the good news on that front is that any employee who wants a paper copy has a right to get a paper copy. After they request it, the employer has to provide it in paper format. In addition, there are protections built into the rules, so that if an employer cannot rea

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  Unfortunately, I can't.... The decision on which measures are included in the first bill versus the second bill, of course, is a decision made by the Minister of Finance,, or above us at the political level. Unfortunately, I don't believe I can provide our advice as to why one th

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  I did mention the one-year extension for the exploration tax credit relating to grassroots mining expenditures.

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  The amendments relating to oil and gas and certain expenses, such as exploration expenses or development expenses announced as part of the budget, are not in this bill.

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  It's common for the tax amendments announced as part of a budget process to be split into two tranches: one to be introduced in a spring bill, the first budget implementation act; and others that, for one reason or another, such as their legislative complexity, the desire to hear

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  Thank you. As you said, I'll be providing the introductory remarks relating to part 1, the income tax amendments. My colleagues, Pierre and Gervais, will discuss part 2 and part 3 respectively. To provide a brief overview of the measures, the first are some measures relating t

May 8th, 2017Committee meeting

Trevor McGowan

Finance committee  Thank you for your question. There are probably two components to the design of the measure or the drafting of the measure. There are purely technical considerations in the way they interact with other provisions of the act, in particular with developments that have come since i

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  As we've said, I don't think there has been any question about a social benefit—

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  I don't know about—

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  Right. If an employer provided it as part of their business, you would expect the employer to be able to deduct it, and yes, the business would deduct it out of pre-tax dollars.

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  That's absolutely correct. The tax system tends to draw a distinction between personal expenses and business or income-generating expenses, and unless there is some specific provision in the act that allows for a deduction—the tax credits are an example—to offset purely personal

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  Is knowing first aid a social good?

February 22nd, 2017Committee meeting

Trevor McGowan

Finance committee  I understand the question. Just to be precise, when you have a Canadian company carrying on business in Taiwan, do you mean directly through a branch and not through a foreign subsidiary?

December 12th, 2016Committee meeting

Trevor McGowan

Finance committee  Thank you for your question. It has retroactive effect largely because it is a clarifying amendment. It does not seek to change substantively the bill. Rather, it clarifies the application of the Canada-Hong Kong treaty. A number of factors are looked at when deciding whether a

December 12th, 2016Committee meeting

Trevor McGowan

Finance committee  That observation is correct. Of course, with a law firm, you can change your billing rates, but it's a different type of negotiation with the provision of medical services. It's not, as in the the law firm example, where they hand you a bill at the end of the day. That is, of cou

November 28th, 2016Committee meeting

Trevor McGowan