Income Tax: The Last Six Months
Of Federal Activity

About

This Report

This is a computer-generated report that shows all of the federal activity with respect to the keyword "Income Tax" over the last six months. This is a demonstration of the power of our government relations automation software.

Hansard

House: 31 Speeches
Senate: 9 Speeches

House Senate

Bills

Active: 3

See Bills

Regulations

Filed: 0
Proposed: 0

The House

Mr. Ziad Aboultaif (Edmonton Manning, CPC)

June 9th
Hansard Link

Government Orders

“Mr. Speaker, on page 252 of the 2017 budget, the personal income tax is projected to grow by about 7% in 2018. However, if the government is taxing Canadians less, why is the projection of personal income tax growing by such a big margin, to 7%, in 2018? I would like to have clarification on this ...”

Mr. Mark Warawa (Langley—Aldergrove, CPC)

June 8th
Hansard Link

Private Members' Business

“...e GST? The Conservative government provided the lowest taxation in Canadian history, whether it was income tax or lowering taxes for corporations and small business. (1740)

That was one of the...”

Mr. Marc Miller (Parliamentary Secretary to the Minister of Infrastructure and Communities, Lib.)

June 8th
Hansard Link

Private Members' Business

“... 2015. Through the middle-class tax cut, nearly nine million Canadians saw a drop in their personal income taxes. Single individuals who benefit are saving an average of $330 each year, and couples wh...”

Mr. Jonathan Wilkinson (Parliamentary Secretary to the Minister of Environment and Climate Change, Lib.)

June 6th
Hansard Link

Private Members' Business

“...ovides a tax credit for low-income families and has made its carbon tax revenue neutral by reducing income taxes for British Columbians and for businesses operating in the province.

Alberta's ca...”

Hon. Pierre Poilievre (Carleton, CPC)

June 5th
Hansard Link

Government Orders

“... Canadians do their taxes at the end of the year and they can determine how much they are paying in income tax. On a daily basis, they can take their bill from a night at the movies or at a restaurant and see what they paid in harmonized sales taxes or other consumption taxes.

Carbon taxes are insidious in a very special way. The cost of a carbon tax is embedded deep inside literally thousands of products that Canadians buy every single day. For example, a basket of fruit that is transported by a truck, was also transported by a train, and before that a ship. A carbon tax on all of the fossil fuels necessary to bring that basket of fruit to the grocery store, where a single mother buys it for her children, increases the cost of that fruit. Unfortunately, when that single mother goes to the cash register and pays that bill, she does not know what share of it is going to the government through carbon tax. Therefore, as an elector, as a common person, she cannot ultimately hold the crown accountable for what it is charging her to nourish her children with the vitamin C from that basket of fruit. She can hold the government accountable for the cost of the harmonized sales tax, because when she purchases various goods and services, she can look at the receipt and it will tell her what she paid. If she thinks it is too much, she can tell her local member of Parliament, and if he or she fails to act accordingly, she can vote against that member of Parliament in the forthcoming election.

No such accountability exists with the carbon tax. I endeavoured to create such accountability by filing numerous Order Paper questions and access to information requests, demanding that the government reveal the following information: (1235)

Documents such as briefing notes, analyses, projections, and emails regarding the impact of a $50-a-tonne price on carbon or carbon tax on the Canadian economy. Please include any analysis on how a price on carbon will impact the Consumer Price Index, median incomes, low-income household incomes, the poverty rate, the employment rate, and the unemployment rate.

Originally the government responded that it had no such data. It just did not exist. That was its original response to my Order Paper question. However, we later obtained documents showing that the government did in fact have the data. It had been calculated and it was in the possession of the Minister of Finance's department.

The government said secondarily that it was wrong, that it did have the information, but it would not tell us what it said. It released documents that were roughly 70% blacked out. For example, I have here a memo that was written on October 20, the day after the Liberal Party won the October 19 election, which says:

Imposing a price on carbon...either through a tax or a cap-and-trade system, would raise the cost of fossil fuels and energy. These...costs would then cascade through the economy in the form of higher prices, thus leading all firms and consumers to pay more for goods and services with higher carbon content. This would create distributional effects since the share of goods and services with high-carbon content may vary with households' income.

That is a quote from the document.

To simplify the overly complicated terminology here, distributional effects is an economics term for how the tax will shift income between rich and poor households. It would be effects on the gap between rich and poor, the poverty rate, and the income of the middle class.

I go back to quoting from the same document:

This [document] focuses on the potential impact of a carbon price on a households' consumption expenditures across the income distribution. Key findings are: [blacked out].

The key findings are blacked out and none of the information is included.

Now again, this memo advertises that the government will reveal the potential impact of a carbon price on a household's consumption expenditures across the income distribution. That word “distribution” is very important for those of us who are concerned about poverty. Distribution is used as a term by economists to describe how much money the very poor, the poor, the middle class, the affluent, and the rich have in this country. This document would tell us what impact the carbon tax would have on that distribution. How would it affect the very poor, the poor, the middle class, the affluent, and the rich? The House of Commons does not know. The finance minister does. He has this briefing, and, in his possession, that briefing is not blacked out.

Let me tell the House what else the finance minister has. He has a continuation of the backgrounder, which says:

A good predictor of the expected distributional effect of a price on carbon is to look at how the carbon intensity of a typical consumption basket varies across earnings groups.... This intensity is the result of the direct consumption of carbon intensive goods—like gasoline, natural gas and heating oil—and the indirect result from consuming goods with a high carbon [input]....

Let us return to common language, as we are in the House of the common people. Let us start again: “A good predictor of the expected distributional effect of a price on carbon..”. Simply put, how will a carbon tax affect the gap between rich and poor? A look at the carbon intensity of a typical consumption basket varies across earnings groups. What does that mean in plainer language? (1240)

It means that people with less money typically rely on things that have lots of carbon inputs in them, more so than do rich households, at least as a share of their income. That is because rich households can afford to spend more on luxuries rather than on basic survival. Poor households, it is proven, spend a third more of their household budget on things that the tax will apply to, like heating their home, turning on the lights, and feeding their families. If people are rich, they still have to do those things, it is just that those expenses represent a much smaller share of their household budget. Therefore, in percentage terms, the rich households are paying much less than the poorer households pay in carbon taxes.

If the members across the way disagree with my analysis, why do they not just remove all of the black ink on these documents and reveal what they say? It stands to reason, given the documented evidence from Statistics Canada, that the data contained here will show that poor families would be disproportionately hammered by this new tax because it is a larger share of their budget that would be taxed. In other words, as a percentage of income, a poor household would actually pay more than a rich household. That is the economic definition of regressive, from a government that tells us every day how progressive it is.

The Liberals also campaigned on transparency. Let us see if they lived up to that promise. In the September 11, 2015 documents, which calculated the impact of a carbon tax. I am going to quote what it says:

In the context of departmental work on the medium-term planning and transition advice on climate change, the memo provides the model based long run economic impacts of various policy scenarios to meet Canada's commitment to reduce greenhouse gas...emissions.

I would continue the sentence, but it is blacked out. It continues:

Environment Canada is in the process of updating their emissions projections and our analysis will be revised once these updated projections are available.

These are supposed to demonstrate what impact the carbon price will have on the emissions of greenhouse gases. Again, all the numbers are blacked out, so we do not even know if this expensive and damaging tax is going to have any successful impact on reducing greenhouse gases, which is the purported purpose of the tax. It goes on:

The estimated economic impacts from [greenhouse gas] mitigation scenarios are based on a computational general equilibrium...model of the world economy. The analysis shows that estimated economic costs (and the resulting carbon price) [will] vary greatly across the chosen mitigation policy.

How high does the tax have to be before it changes people's behaviour to be more conducive to the battle against climate change? Again, we do not know the answer to that question because it too is blacked out. I could go on and on. I have page after page here before me indicating that the government has data that it will not release because it does not want Canadians to know either the effectiveness of its policy or the cost that Canadians will have to bear in order to live under that policy.

I was very optimistic when I saw the finance minister stand in the House of Commons today to speak, that he would reveal the contents of these documents, given that they are housed within his own department and that it is his department that has blacked out those contents. However, no, he did not reveal any of that. Instead, he rambled on about all the spending and programs and government interference that his and the Prime Minister's administration are imposing under the ostensible pretext of battling climate change. If this were really about protecting the environment, then the government would ensure that every extra dollar in so-called carbon pricing that Canadians pay would be returned to them through lower income taxes or lower consumption taxes. The Liberals claim that these are revenue-neutral policies, but how can we possibly know that when they will not reveal what the tax will cost to begin with? (1245)

In every province the carbon tax has been imposed, there has been a net increase in government revenue. In other words, taxpayers have less so governments can have more. This is true even in British Columbia, which has the least damaging carbon tax regime. Recently, the Fraser Institute calculated that in British Columbia taxpayers will be net losers by about $500 to $700 as a result of the carbon tax. In other words, even as the government claims that it is reducing income taxes to compensate people for the higher cost of fossil fuel-based products, the taxpayer is...”

Ms. Brigitte Sansoucy (Saint-Hyacinthe—Bagot, NDP)

June 5th
Hansard Link

Government Orders

“...our society, keep acquiring more and more wealth. Whereas all hard-working wage earners have to pay income tax, only half of the revenues from selling shares is taxed. Just in case the government is unaware, let me remind them that selling shares is not a major source of income for the middle class and it is even less so for the most vulnerable.

The tax rate for big corporations has been constantly declining for the past 15 years, and that rate is applied only on taxable revenues. In spite of the ever-decreasing rate, big corporations still engage in tax evasion, a scourge that deprives the state of revenues worth 7 billion dollars a year.

That said, it really becomes indecent when the government itself allows the richest to evade income tax. The stock options tax break for big corporation CEOs represents a net loss of 800 millio...”

Mr. Jean-Claude Poissant (Parliamentary Secretary to the Minister of Agriculture and Agri-Food, Lib.)

June 5th
Hansard Link

Adjournment Proceedings

“... in budget 2017, we launched consultations on the ongoing relevance and possible elimination of the income tax deferral available via cash purchase tickets for deliveries of listed grains. Budget 2017...”

Mrs. Deborah Schulte (King—Vaughan, Lib.)

June 1st
Hansard Link

Routine Proceedings

“...Committee on Environment and Sustainable Development in relation to Bill C-323, an act to amend the Income Tax Act, regarding the rehabilitation of historic property. The committee has studied the bil...”

Hon. Kevin Sorenson

June 1st
Hansard Link

Business of Supply

“... They generate huge benefits for Ontario and Quebec as well—because they provide jobs, property and income taxes, construction activity and community development.” Jobs like this allow social programs...”

Mr. Kevin Lamoureux

May 30th
Hansard Link

S. O. 57

“... just 14 or 15 months ago when we had a budget that saw the largest single decrease to middle-class income tax in recent history. Hundreds of millions of dollars were put back in the form of tax cuts ...”

Hon. Harjit S. Sajjan (Minister of National Defence, Lib.)

May 29th
Hansard Link

Business of Supply

“...ced two weeks ago, Canadian Armed Forces members deployed on all of these missions will now receive income tax relief. This includes the refocused mission in Iraq and our continuing fight against Daes...”

Mr. Sven Spengemann (Mississauga—Lakeshore, Lib.)

May 29th
Hansard Link

Business of Supply

“...nce announced that the government would ensure all armed forces members and police officers receive income tax relief on all named international operations. This measure, retroactive to January 1, 201...”

Mr. Jonathan Wilkinson (Parliamentary Secretary to the Minister of Environment and Climate Change, Lib.)

May 19th
Hansard Link

Oral Questions

“...rned those through rebates, British Columbia has a carbon-neutral tax and returns the funds through income tax reductions.

We have a thoughtful plan. Those of us on this side of the House believ...”

Hon. Marie-Claude Bibeau (Minister of International Development and La Francophonie, Lib.)

May 18th
Hansard Link

Routine Proceedings

“... pursuant to Standing Order 83(1), I wish to table a notice of a ways and means motion to amend the Income Tax Act.

Pursuant to Standing Order 83(2), I ask that an order of the day be designated...”

Mr. Jean Rioux (Parliamentary Secretary to the Minister of National Defence, Lib.)

May 18th
Hansard Link

Oral Questions

“... deployed overseas as part of a recognized operation will have their salaries exempted from federal income tax. This exemption will apply to salaries up to the pay level of lieutenant-colonel and will...”

Hon. Bardish Chagger (Leader of the Government in the House of Commons and Minister of Small Business and Tourism, Lib.)

May 17th
Hansard Link

Government Orders

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act. Therefore, I move:

That, in relation to Bill C-4, An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act, not more than one further sitting day shall be allotted to the consideration of the ...”

Mr. James Bezan (Selkirk—Interlake—Eastman, CPC)

May 16th
Hansard Link

Privilege

“...ober 2014, the start of the operation) and established a Risk Level of 2.13. In accordance with the Income Tax Act, the Minister of National Defence requested that the Minister of Finance designate Op...”

Mr. Nicola Di Iorio (Saint-Léonard—Saint-Michel, Lib.)

May 16th
Hansard Link

Government Orders

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act.

Bill C-4, which was introduced in the House of Commons on January 28, 2016, se...”

Hon. Kevin Sorenson (Battle River—Crowfoot, CPC)

May 15th
Hansard Link

Routine Proceedings

“...owing two reports of the Standing Committee on Public Accounts: the 25th report, entitled “Report 2—Income Tax Objections—Canada Revenue Agency, of the Fall 2016 Reports of the Auditor General of Cana...”

Sheri Benson (NDP)

May 11th
Hansard Link

Privilege

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act.””

Bardish Chagger (Liberal)

May 8th
Hansard Link

Government Orders

“... Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act, and the Income Tax Act.

Under the provisions of Standing Order 78(3), I give notice that a minister of...”

Patty Hajdu (Liberal)

May 5th
Hansard Link

Government Orders

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act, this House disagrees with the amendments made by the Senate.

She said: Madam S...”

Pierre Poilievre (Conservative)

May 5th
Hansard Link

Government Orders

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act be now read a second time and concurred in.”

I am thankful for the opportunity ...”

Tom Kmiec (Conservative)

May 5th
Hansard Link

Government Orders

“...im expand on that, with this ridiculous tax plan the government has proposed, this so-called middle income tax cut, which gave the biggest tax cut to the wealthiest. Those of us in this chamber earn just enough to be eligible for the full benefit of the supposed middle-income tax cut.

I would also like to hear more from him on the national debt. The Liberal gove...”

Kevin Lamoureux (Liberal)

May 4th
Hansard Link

Government Orders

“... way said tax, deficit, and debt. When the Minister of Finance came up with the largest decrease in income tax for Canada's middle class—nine million Canadians benefited, hundreds of millions of dolla...”

Gary Anandasangaree (Liberal)

May 4th
Hansard Link

Government Orders

“...hat it has changed their way of life. Our office has assisted constituents who needed to file their income tax to qualify for the CCB. They have told us the impact it will have on their lives. The CCB...”

Richard Cannings (NDP)

May 4th
Hansard Link

Government Orders

“...le class by doing absolutely nothing for those making less than $45,000 a year, instead bringing in income tax changes that gave tax relief primarily to those making $150,000 to $200,000 a year.

..”

Kim Rudd (Liberal)

May 4th
Hansard Link

Adjournment Proceedings

“...ople who need it the most by giving the money back to families through rebates, by cutting personal income tax and small business taxes, and by investing to support entrepreneurs and clean technologie...”

Gérard Deltell (Conservative)

May 3rd
Hansard Link

Government Orders

“...rliamentary budget officer. It appears that 65% of Canadians will see absolutely no change to their income tax, including those who earn $45,000 or less per year, who are the real middle class. Those ...”

Alexandre Boulerice (NDP)

May 3rd
Hansard Link

Privilege

“...erify, as was done in the past, the costs of purchasing the F-35s, for example, or of the Liberals’ income tax reduction which, in the end, has benefited only the very wealthy. The freedom of action o...”

Rodger Cuzner (Liberal)

May 1st
Hansard Link

Adjournment Proceedings

“...xibility to deal with recessions and pressures from an aging population.

We began by reducing income taxes for nearly nine million middle-class Canadians. We have made more strategic investments...”


The Senate

Hon. Yuen Pau Woo

June 20th
Hansard Link

Budget Implementation Bill, 2017, No. 1 Eighteenth Report of National Finance Committee Presented

“...es like the GST precisely as having a built-in inflation escalator.

I would also add that our income tax system also has a built-in inflation escalator. We heard differently in this chamber a few days ago. The argument was made that when tax brackets change they lower one's taxes rather than increase them. But that is not the argument. The issue of income taxes is that, as you all know, there are various brackets. As you move up the income bracket...”

Hon. Joseph A. Day (Leader of the Senate Liberals)

June 14th
Hansard Link

Budget Implementation Bill, 2017, No. 1 Second Reading

“...d for precedents for such an extraordinary provision, they pointed to the tax brackets for personal income taxes, which rise automatically with inflation. But, colleagues, that indexation works to tax...”

Hon. Yuen Pau Woo

June 13th
Hansard Link

Budget Implementation Bill, 2017, No. 1 Second Reading—Debate Adjourned

“... colleagues in this chamber.

The National Finance Committee also dealt with amendments to the Income Tax Act and related legislation, to the Excise Tax Act and to the Excise Act and Excise Act, ...”

Hon. Elizabeth Marshall

June 13th
Hansard Link

Budget Implementation Bill, 2017, No. 1 Second Reading—Debate Adjourned

“...lic Transit Tax Credit.

Through Bill C-44, the Liberal government will be increasing personal income taxes through the elimination of the Public Transit Tax Credit. This will add $200 million each year to the government's coffers, or $1 billion over the next five years.

In his report, the Parliamentary Budget Officer estimates that approximately 1.2 million Canadians will pay, on average, $137 in additional federal tax as a result of the Liberal government's elimination of the Public Transit Tax Credit.

The PBO identified 4,200 individuals who claimed the federal disability tax credit, but will lose this benefit under Bill C-44.

In addition, the Parliamentary Budget Officer estimated that there are approximately 185,000 individuals earning annual after-tax income below $22,600 that would have received a benefit from this tax credit.

Honourable senators, last year's budget reduced income taxes for taxpayers with incomes above $45,000. However, people with income below $45,000 did not receive any reduction in their taxes.

Last year, Senator Smith proposed an amendment to the 2016 budget that would have reduced income taxes for people earning less than $45,000. Unfortunately, this amendment failed.

Not only did the government not reduce taxes for these low-income Canadians in 2016, they are increasing the taxes for this vulnerable group in 2017 by eliminating the Public Transit Tax Credit.

Through Bill C-44, the Liberal government is also increasing business income tax, primarily through a variety of measures that will generate almost $1 billion in addition...”

Hon. Terry M. Mercer,

June 1st
Hansard Link

The Senate Motion to Strike Special Committee on the Charitable Sector—Debate Adjourned

“...ation.

The major legislation governing non-profit and charitable organizations is that famous Income Tax Act. The act sets out the provision for the registration of charities, a process which allows exemptions from income tax and allows donors to claim tax credits or the like.

The current basic provisions of the Income Tax Act relating to charities were introduced in the 1960s. Within the early years of the system, there were some 35,000 registered charities. There are over 170,000 charitable and non-profit organizations in Canada today, and 85,000 of those are registered charities which are recognized by the Canada Revenue Agency.

We have not had an in-depth review to see if the laws and policies regulating non-profits and charities are adequate.

Non-profits and charities deliver services and programs where there is a lack of service being provided by others, and specifically, not being delivered by government.

Today, charities are looking for new ways to sustain themselves and the services they provide to Canadians. This is not simply about tax credits or the like; it is about the entire sector — from the volunteers to the CEOs. Frankly, this special committee is needed and needed now.

(1720)

Honourable senators, I have asked myself the following questions while designing what I think we can do with this type of study. Ask yourselves the following questions. The list is long, but you'll notice the questions are all very important.

How do we modernize the non-profit and charitable sectors in Canada? Why do we need volunteers and donations? What motivates someone to volunteer or donate? How does age affect volunteering and donating? How does socio-economic status or geography affect volunteering or donating? How do gender, culture and language affect volunteering and donating? What can we do to encourage more volunteering and donating, and what form would that encouragement take? What areas are in need of more volunteers or donations? What factors prevent people from volunteering and donating? How are current tax credits working? How should they be updated? How is the Income Tax Act performing to support charities, non-profits and volunteers? What ideas have been tri...”

Hon. Terry M. Mercer,

June 1st
Hansard Link

The Senate Motion to Strike Special Committee on the Charitable Sector—Debate Adjourned

“...ation.

The major legislation governing non-profit and charitable organizations is that famous Income Tax Act. The act sets out the provision for the registration of charities, a process which allows exemptions from income tax and allows donors to claim tax credits or the like.

The current basic provisions of the Income Tax Act relating to charities were introduced in the 1960s. Within the early years of the system, there were some 35,000 registered charities. There are over 170,000 charitable and non-profit organizations in Canada today, and 85,000 of those are registered charities which are recognized by the Canada Revenue Agency.

We have not had an in-depth review to see if the laws and policies regulating non-profits and charities are adequate.

Non-profits and charities deliver services and programs where there is a lack of service being provided by others, and specifically, not being delivered by government.

Today, charities are looking for new ways to sustain themselves and the services they provide to Canadians. This is not simply about tax credits or the like; it is about the entire sector — from the volunteers to the CEOs. Frankly, this special committee is needed and needed now.

(1720)

Honourable senators, I have asked myself the following questions while designing what I think we can do with this type of study. Ask yourselves the following questions. The list is long, but you'll notice the questions are all very important.

How do we modernize the non-profit and charitable sectors in Canada? Why do we need volunteers and donations? What motivates someone to volunteer or donate? How does age affect volunteering and donating? How does socio-economic status or geography affect volunteering or donating? How do gender, culture and language affect volunteering and donating? What can we do to encourage more volunteering and donating, and what form would that encouragement take? What areas are in need of more volunteers or donations? What factors prevent people from volunteering and donating? How are current tax credits working? How should they be updated? How is the Income Tax Act performing to support charities, non-profits and volunteers? What ideas have been tri...”

Hon. Peter Harder (Government Representative in the Senate)

May 30th
Hansard Link

Canada Labour Code Bill to Amend—Message from Commons—Motion for Non-Insistence Upon Senate Amendments—Debate Adjourned

“...e Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act, to which the House of Commons has disagreed; and

That a message be sent to the...”

Hon. Patricia Bovey

May 9th
Hansard Link

The Senate Motion to Encourage the Government to Evaluate the Cost and Impact of Implementing a National Basic Income Program—Motion in Amendment—Debate Suspended

“...g the situation of Canada's poor, recommending a guaranteed annual income in the form of a negative income tax. Not viewed as a panacea for all society's problems, guaranteed income was viewed a game-...”

Hon. Joseph A. Day (Leader of the Senate Liberals)

May 8th
Hansard Link

Budget Implementation Bill, 2017, No. 1 Certain Committees Authorized to Study Subject Matter

“... of the topics.

In addition to the normal and traditional budget bill amendments, such as the Income Tax Act, under Bill C-44, the bill would amend the Immigration and Refugee Protection Act, th...”


Active Bills

Bill C-356


An Act to amend the Income Tax Act (donations to food banks)
LEGISInfo Link

Bill Status: Introduction and First Reading in the House of Commons

“...6-2017 HOUSE OF COMMONS OF CANADA BILL C-356 An Act to amend the Income Tax Act (donations to food banks) FIRST READING, May 30, 2017 ...”

“... 421386 SUMMARY This enactment amends the Income Tax Act in relation to gifts of food products made by corporations to food banks. ...”

“... HOUSE OF COMMONS OF CANADA BILL C-356 An Act to amend the Income Tax Act (donations to food banks) ...”

“...f Canada, enacts as follows: 1 (1) The portion of paragraph 110.‍1(1)‍(a) of the Income Tax Act before the formula is replaced by the following: Charitable gifts ...”


Bill C-44


An Act to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures
LEGISInfo Link

Bill Status: Committee Reporting the Bill with Amendments in the House of Commons

“... Short Title Amendments to the Income Tax Act and to Related Legislation Income Tax Act Budget Implementation Act, 2016, No. 1 Income Tax Regulations Coordinating Amendments Amendments to the Excise Tax Act (GST/HST Measures) Amendments to the Excise Act, the Ex...”

“...nt on March 22, 2017 and other measures”. SUMMARY Part 1 implements certain income tax measures proposed in the March 22, 2017 budget by (a) eliminating the investment tax credit for child care spaces; (b) eliminating the de...”

“...c) ensuring that amounts received on account of the caregiver recognition benefit under the Veterans Well-being Act are exempt from income tax; (d) eliminating tax exemptions of allowances for members of legislative assemblies and certain municipal officers; (e) eliminating the tax exe...”

“...tutions and taking into account such courses in determining whether an individual is a qualifying student under the Income Tax Act; (l) extending, for one year, the mineral exploration tax credit for flow-through share investors; (m) eliminating the tobacco manufacturers’ surtax; ...”

“... (o) delaying the repeal of the provisions related to the National Child Benefit supplement in the Income Tax Act. Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the March 22, 2017 budget by (a) adding...”

“...Income Tax Act and to Related Legislation 2  PART 2  Amendments to the Excise Tax Act (GST/HST Measures) ...”

“...acement benefits (f.‍1) the total of all amounts received by the taxpayer in the year on account of an earnings loss benefit, a supplementary retirement benefit or a career impact allowance payable to the taxpayer under Part 2 of the Veterans Well-being Act; (2) Subsection (1) comes into force on April 1, 2018. 3 (1) Subsection 18(9) of the Act is amended by adding “and” at the end of paragraph (d), by striking out “and” at the end of paragraph ...”

“...muneration Paid (T4) information return, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, un...”

“...ons is repealed. (2) Subsection (1) applies in respect of gifts made after March 21, 2017. 33 (1) Subsection 4802(2) of the Regulations is repealed. (2) Subsection (1) applies to taxation years that begin after 2018. Coordinating Amendments ...”

“...– [K – (L/0.‍122)] where J is the person’s adjusted income for the year, K is $45,282, and L is the amount referred to in paragraph (a) of the description of F, and H is (a) if the person is an eligible individual in respect of only one qualified dependant, 12.‍2%, and (b) if the person is an eligible individual in respect of two or more qualified dependants, the fraction (ex...”

“...s deemed to have come into force before subsection 29(9) of the other Act has produced its effects. PART 2  R.‍S.‍, c. E-15 Amendments to the Excise Tax Act (GST/HST Measures) 35 (1...”

“...milar vehicle for fares that are regulated under the laws of Canada or a province, or (b) a business carried on in Canada by a person of transporting passengers for fares by motor vehicle — being a vehicle that would be an “‍automobile‍”, as defined in subsection 248(1) of the Income Tax Act, if that definition were read without reference to “a motor vehicle acquired primarily for use as a taxi,” in its paragraph (c) and without reference to its paragraph (e) — within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than (i) the part of the business that does not involve the making of taxable supplies by the person, (ii) the part of the business that is the operation of a sightseeing service...”

“...have come into force on July 1, 2017. (4) Subsection (2) comes into force on January 1, 2018 but does not apply in respect of any rebate under section 252.‍1 of the Act in respect of a supply made before that day. 36 (1) The portion of su...”

“... Canada Act is replaced by the following: Scope (6) For greater certainty, nothing in the oath or affirmation referred to in subsection (5) shall be construed as preventing the communication of any information or documents discussed in, o...”

“...ces. 416 Subsection 9.‍6(3) of the Act is replaced by the following: Special measures (3) If, at any time, the person or entity considers that the risk referred to in subsection (2) is high, or in the prescr...”


Bill C-6


An Act to amend the Citizenship Act and to make consequential amendments to another Act
LEGISInfo Link

Bill Status: Third Reading in the Senate

“...‍(iii) of the Act is replaced by the following: (iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of three taxation years that are fully or partially within the five years immediately before the date of his or her application; ...”


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