Finance committee  I'm sorry, but we don't have that information with us right now.

Finance committee  As my colleague is looking it up, I would say that we of course have the information on which countries Canada has tax treaties with, and also on which countries are involved in the MLI. With regard to the status of a country being, I think the term was, a “tax haven”, that's no

Finance committee  Thank you, Chair. We appreciate the opportunity to appear before the committee today to speak about Bill C-82, an act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting. This convention is generally referre

Finance committee  If you look at subclause 12(4), the provision that creates a deemed overpayment of tax, you see that the Canada workers benefit is a refundable tax credit. The mechanism for providing refundable tax credits is that you have a deemed overpayment of tax. You're deemed to have paid

Finance committee  There are 40 clauses in part 1 of the bill.

Finance committee  I don't have that information with me. I would have to check and get back to you on that.

Finance committee  Currently, the Mutual Legal Assistance in Criminal Matters Act is used for other types of offences, but there is not, currently, an explicit process in place for providing this kind of information relating to criminal tax offences. This would introduce an explicit process, where

Finance committee  The last measure in part 1 of the bill can be found in clauses 34 and 40. It relates to the tax treatment of Quebec pension plan contributions. As is the case for contributions under the enhanced Canada pension plan, a deduction would be made available for the enhanced portion of

Finance committee  Yes. If you're asking for a table showing the impact on government revenues for each of these measures, it's found in the tax measures supplementary information that accompanied the budget on page 6.

Finance committee  It sets out how much each measure is expected to either raise or cost the government.

Finance committee  The next measure is found in clause 25 of the bill. It relates to the reporting requirements in respect of foreign affiliates. Currently, taxpayers have until 15 months after the end of their taxation year to file what is called a T1134 form, which provides information in respec

Finance committee  The next measure is found in clauses 26, 28, and 29 to 33 of the bill. It relates to sharing information for certain criminal matters. Currently, the government has obligations under its tax treaties and other international bilateral agreements to share information with its part

Finance committee  It depends on the type of corporation, but it's usually three or four years.

Finance committee  That's right. Again, it's limited only to the specific set. That's where it's been granted. If you go back to an earlier year, that's only to deal with these loss carry-backs.

Finance committee  It's not generally opening up that previous year.