This is a single
speech (house debate) resource
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This is a single
speech (house debate) resource
from the openparliament.ca API. If you’re new here, you might want to look at the documentation. If API and JSON are gibberish to you, you’re better off at our main site.
{
"time": "2008-02-01 12:10:00",
"attribution": {
"en": "The Speaker",
"fr": ""
},
"content": {
"en": "<p data-HoCid=\"876973\" data-originallang=\"en\">I am now prepared to rule on a point of order raised by the hon. <a data-HoCid=\"78960\" href=\"/politicians/tom-lukiwski/\" title=\"Tom Lukiwski\">Parliamentary Secretary to the Leader of the Government in the House of Commons</a> concerning the need for Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219, An Act to amend the Income Tax Act (deduction for volunteer emergency service)</a>, standing in the name of the hon. member for <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a>, to be preceded by the adoption of a ways and means motion.</p>\n<p data-HoCid=\"876974\" data-originallang=\"en\">I wish to thank the hon. parliamentary secretary, as well as the hon. member for <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a> and the hon. member for <a data-HoCid=\"78477\" href=\"/politicians/paul-szabo/\" title=\"Paul Szabo\">Mississauga South</a> for their submissions on this matter.</p>\n<p data-HoCid=\"876975\" data-originallang=\"en\">On January 31, 2008, the hon. <a data-HoCid=\"78960\" href=\"/politicians/tom-lukiwski/\" title=\"Tom Lukiwski\">Parliamentary Secretary to the Leader of the Government in the House of Commons</a> rose to argue that the provisions of Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> to allow volunteer emergency workers to deduct certain amounts from their taxable income needed to be preceded by the adoption of a ways and means motion because they would have the effect of replacing several tax relief measures enacted by Parliament following the adoption of the Budget Implementation Act, 2006. He contended that removing such alleviations of taxes would result in an increased tax burden on taxpayers.</p>\n<p data-HoCid=\"876976\" data-originallang=\"en\">In his response, the hon. member for <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a> argued that on the contrary, Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> would reduce taxes, not increase them. He pointed out that a very similar bill in the last Parliament, Bill <a data-HoCid=\"1450512\" href=\"/bills/39-2/C-273/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-273, An Act to amend the Income Tax Act (deduction for volunteer emergency service)</a> had been accepted as being properly before the House and that there was no reason to judge it to be otherwise in the current session.</p>\n<p data-HoCid=\"876977\" data-originallang=\"en\">The Chair has carefully reviewed the provisions of Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a>. As has been pointed out, the bill provides for volunteer emergency workers to deduct certain amounts from their taxable income. It would thus reduce the amount of taxes payable. It does so by adding to, not replacing, parts of sections 60 and 60.02 of the Income Tax Act. Let me explain.</p>\n<p data-HoCid=\"876978\" data-originallang=\"en\">It is true that these same sections of the Income Tax Act were amended by the Budget Implementation Act, 2006, but those amendments dealt with very different issues than Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a>. Specifically, they provide tax relief in relation to the universal child care benefit, the Canada Disability Savings Act and income splitting for seniors.</p>\n<p data-HoCid=\"876979\" data-originallang=\"en\">On reflection, I believe that the House will conclude with the Chair in the first place that the sponsor of the bill could not have intended to amend provisions which did not even exist at the time of the introduction of his bill, Bill C-219.</p>\n<p data-HoCid=\"876980\" data-originallang=\"en\">Furthermore, Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> does not explicitly repeal provisions of the Income Tax Act, nor does it concern in any way the issues addressed in the subsequent amendments brought by the Budget Implementation Act, 2006. Instead, the bill deals with deductions for volunteer emergency workers.</p>\n<p data-HoCid=\"876981\" data-originallang=\"en\">In light of this, the Chair simply cannot accept the arguments put forward by the hon. parliamentary secretary. If and when the bill is referred to committee, the Chair has no doubt that any clause numbering inconsistencies will be corrected.</p>\n<p data-HoCid=\"876982\" data-originallang=\"en\">Accordingly, I find that Bill <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> is properly before the House and that debate on the motion for second reading may commence as planned.</p>",
"fr": "<p data-HoCid=\"876973\" data-originallang=\"en\">Je suis maintenant pr\u00eat \u00e0 rendre ma d\u00e9cision sur le rappel au R\u00e8glement soulev\u00e9 par le <a data-HoCid=\"78960\" href=\"/politicians/tom-lukiwski/\" title=\"Tom Lukiwski\">secr\u00e9taire parlementaire du leader du gouvernement \u00e0 la Chambre des communes</a> au sujet de la n\u00e9cessit\u00e9 de faire pr\u00e9c\u00e9der le projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219, Loi modifiant la Loi de l'imp\u00f4t sur le revenu (d\u00e9duction pour volontaires des services d'urgence)</a>, inscrit au nom du d\u00e9put\u00e9 de <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a>, par l'adoption d'une motion de voies et moyens. </p>\n<p data-HoCid=\"876974\" data-originallang=\"en\">Je voudrais remercier le secr\u00e9taire parlementaire ainsi que les d\u00e9put\u00e9s de <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a> et de <a data-HoCid=\"78477\" href=\"/politicians/paul-szabo/\" title=\"Paul Szabo\">Mississauga-Sud</a> pour leur contribution \u00e0 cet \u00e9gard. </p>\n<p data-HoCid=\"876975\" data-originallang=\"en\">Le 31 janvier 2008, le <a data-HoCid=\"78960\" href=\"/politicians/tom-lukiwski/\" title=\"Tom Lukiwski\">secr\u00e9taire parlementaire du leader du gouvernement \u00e0 la Chambre des communes</a> est intervenu pour faire valoir que les dispositions du projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> permettant aux volontaires des services d\u2019urgence de d\u00e9duire certains montants de leur revenu imposable devaient \u00eatre pr\u00e9c\u00e9d\u00e9es d\u2019une motion de voies et moyens, puisqu\u2019elles auraient pour effet de remplacer plusieurs all\u00e8gements fiscaux \u00e9dict\u00e9s par le Parlement dans la foul\u00e9e de l\u2019adoption de la Loi d\u2019ex\u00e9cution du budget 2006. Il a soutenu que le fait de retirer ces all\u00e8gements fiscaux entra\u00eenerait une augmentation du fardeau fiscal des contribuables.</p>\n<p data-HoCid=\"876976\" data-originallang=\"en\">Dans sa r\u00e9ponse, le d\u00e9put\u00e9 de <a data-HoCid=\"78423\" href=\"/politicians/wayne-easter/\" title=\"Wayne Easter\">Malpeque</a> a soutenu que le projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> aurait plut\u00f4t pour effet de r\u00e9duire les imp\u00f4ts, et non de les augmenter. Il a mentionn\u00e9 qu\u2019un projet de loi semblable d\u00e9pos\u00e9 au cours de la derni\u00e8re l\u00e9gislature, le projet de loi <a data-HoCid=\"1450512\" href=\"/bills/39-2/C-273/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-273, Loi modifiant la Loi de l'imp\u00f4t sur le revenu (d\u00e9duction pour volontaires des services d'urgence)</a>, avait \u00e9t\u00e9 jug\u00e9 acceptable par la Chambre et qu\u2019il n\u2019y avait aucune raison d\u2019en juger diff\u00e9remment maintenant. </p>\n<p data-HoCid=\"876977\" data-originallang=\"en\">La pr\u00e9sidence a examin\u00e9 attentivement les dispositions du projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a>. Comme il a \u00e9t\u00e9 soulign\u00e9, le projet de loi permet aux volontaires des services d\u2019urgence de d\u00e9duire certains montants de leur revenu imposable, ce qui r\u00e9duirait par cons\u00e9quent le montant des imp\u00f4ts \u00e0 payer. Cela est rendu possible par l\u2019ajout, et non le remplacement, d\u2019\u00e9l\u00e9ments aux articles 60 et 60.02 de la Loi de l\u2019imp\u00f4t sur le revenu. Permettez-moi d\u2019apporter quelques explications. </p>\n<p data-HoCid=\"876978\" data-originallang=\"en\">Il est vrai que ces m\u00eames articles de la Loi de l\u2019imp\u00f4t sur le revenu ont \u00e9t\u00e9 modifi\u00e9s par la Loi d\u2019ex\u00e9cution du budget de 2006, mais ces amendements portent sur des sujets bien diff\u00e9rents que ceux trait\u00e9s par le projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a>. Plus pr\u00e9cis\u00e9ment, ils accordent des all\u00e9gements fiscaux relativement \u00e0 la prestation universelle pour la garde d\u2019enfants, \u00e0 la Loi canadienne sur l\u2019\u00e9pargne-invalidit\u00e9 et au fractionnement du revenu de pension pour les a\u00een\u00e9s. </p>\n<p data-HoCid=\"876979\" data-originallang=\"en\">Apr\u00e8s avoir \u00e9tudi\u00e9 la question, je suis d\u2019avis que la Chambre conviendra avec la pr\u00e9sidence que, tout d\u2019abord, le parrain du projet de loi ne pouvait pas avoir l\u2019intention de modifier des dispositions qui n\u2019existaient pas encore au moment du d\u00e9p\u00f4t de son projet de loi. </p>\n<p data-HoCid=\"876980\" data-originallang=\"en\">En outre, le projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> n\u2019abroge explicitement aucune disposition de la Loi de l\u2019imp\u00f4t sur le revenu ni ne traite de quelque fa\u00e7on que ce soit des sujets vis\u00e9s par les modifications ult\u00e9rieures apport\u00e9es par la Loi d\u2019ex\u00e9cution du budget de 2006. Au contraire, le projet de loi traite des d\u00e9ductions accord\u00e9es aux volontaires des services d\u2019urgence. </p>\n<p data-HoCid=\"876981\" data-originallang=\"en\">\u00c0 la lumi\u00e8re de ces faits, la pr\u00e9sidence ne peut accepter les arguments avanc\u00e9s par le secr\u00e9taire parlementaire. Lorsque le projet de loi sera renvoy\u00e9 au comit\u00e9, le cas \u00e9ch\u00e9ant, la pr\u00e9sidence est convaincue que les probl\u00e8mes de num\u00e9rotation des articles seront corrig\u00e9s. </p>\n<p data-HoCid=\"876982\" data-originallang=\"en\">Par cons\u00e9quent, j\u2019arrive \u00e0 la conclusion que la Chambre a \u00e9t\u00e9 d\u00fbment saisie du projet de loi <a data-HoCid=\"3072899\" href=\"/bills/39-2/C-219/\" title=\"An Act to amend the Income Tax Act (deduction for volunteer emergency service)\">C-219</a> et que le d\u00e9bat sur la motion de deuxi\u00e8me lecture peut d\u00e9buter comme pr\u00e9vu. </p>"
},
"url": "/debates/2008/2/1/the-speaker-11/",
"politician_url": "/politicians/peter-milliken/",
"politician_membership_url": "/politicians/memberships/3187/",
"procedural": false,
"source_id": "2293788",
"h1": {
"en": "Routine Proceedings",
"fr": ""
},
"h2": {
"en": "Points of Order",
"fr": ""
},
"h3": {
"en": "Bill C-219--Speaker's Ruling",
"fr": ""
},
"document_url": "/debates/2008/2/1/",
"related": {
"document_speeches_url": "/speeches/?document=%2Fdebates%2F2008%2F2%2F1%2F"
}
}