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Finance committee  Just to clarify, the bill currently—and this was announced in the budget—would qualify certain plug-in hybrids for the accelerated capital cost allowance measure, provided they have a battery capacity of 15 kilowatt hours. This amendment would not introduce plug-in hybrids as a c

May 27th, 2019Committee meeting

Trevor McGowan

Finance committee  It changes the pension adjustments that are reflected on your—

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  It doesn't change the enhanced Canada pension plan contributions, no.

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  This amendment is largely technical in nature. Where you have a defined benefit or a pension with a registered pension plan that contains a defined benefit formula that's integrated with the Canada pension plan benefits, it allows for the proper pension adjustment to be reflected

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  To be clear, this measure vis-à-vis the financial institution doesn't remove joint and several liability for the financial institution where business is being carried on in the tax-free savings account. Rather, it limits the joint and several liability of the financial institutio

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  There is a requirement that it be for a first-time homebuyer. The second measure provides that if you meet conditions, individuals who experience a breakdown of a marriage are able to participate in the homebuyers' plan even if they don't meet this first-time homebuyer plan requi

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  I don't have any information on the number of businesses in total, although the change was put forward in response to a number of stakeholder communications that have come into the department. It's of importance to a number of stakeholders who sent in submissions that this change

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  I think I would say there are two reasons. One is historical and the other more policy focused. Some time ago, rules were introduced to prevent inappropriate multiplication of the small business deduction. A classic example of that is a law firm with 100 partners, say, and under

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  Thank you, Chair. That is correct.

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  We have in the bill, as already discussed, a measure relating to donations of cultural property that I think Blaine could expand upon, but that's another example where cultural property is designated as a thing of outstanding significance currently or national importance. That's

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  There are a couple of things just to make sure we're talking about the same thing. There are three separate measures, each providing support to Canadian journalism. The labour tax credit that I think we're talking about, providing up to $55,000 of salary, is mainly in clause 23 o

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  Right. There is a requirement that it not have received funds in respect of the year from that fund. Generally—and hopefully this is helpful—in terms of the organization of the rules, the “qualified Canadian journalism organization” definition is to be found in proposed subsecti

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  To be clear, that's the Minister of National Revenue as defined in the Income Tax Act.

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  That's correct.

April 29th, 2019Committee meeting

Trevor McGowan

Finance committee  Go ahead.

April 29th, 2019Committee meeting

Trevor McGowan