Proceedings of the Standing Senate Committee on
National Finance
Issue 25 - Evidence
OTTAWA, Tuesday, December14, 2010
The Standing Senate Committee on National Finance, to which was referred BillC-47, A second Act to implement certain provisions of the budget tabled in Parliament on March4, 2010, and other measures, met this day at 9:40 a.m. to give clause-by-clause consideration to the bill.
Senator Joseph A. Day (Chair) in the chair.
The Chair: I congratulate members of the committee this morning for placing second in the Hill Times survey to determine the most effective and important standing Senate committee. The Standing Senate Committee on National Security and Defence placed first. Congratulations!
Honourable senators, we have BillC-47 before us this morning. Is it agreed that we proceed to clause-by-clause consideration of the bill?
Hon. Senators: Agreed.
The Chair: Shall the title stand postponed, honourable senators? We will deal with that in due course here.
Hon. Senators: Agreed.
The Chair: Shall clause1, which contains the short title, stand postponed?
Hon. Senators: Agreed.
The Chair: Is it agreed that the committee be allowed to group clauses? There are nine parts here, and I propose grouping the clauses in the various parts and dealing with parts 1 to 9. I will read out the various subsections for each part. If there is any intervention, you will have an opportunity to intervene when we go to that portion. Is it agreed?
Hon. Senators: Agreed.
The Chair: We will start with Part 1, which is entitled, "Amendments to the Income Tax Act and Related Acts and Regulations,'' and it deals with clauses 2 to 69, the Income Tax Act; clause70, Canada Pension Plan; clauses 71 to 73, Employment Insurance Act; clauses 74 and 75, Universal Child Care Benefit Act; and clauses 76 to 90, Income Tax Regulations.
Shall clauses 2 to 90 carry?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 2 deals with "Amendments in Respect of Excise Duties and Sales and Excise Taxes.'' This part contains clauses 91 to 104, Air Travellers Security Charge Act; clauses 105 and 106, Excise Act; clauses 107 to 125, Excise Act, 2001; clauses 126 to 140, Excise Tax Act; clause141, Brewery Departmental Regulations; clause142, Brewery Regulations; and clause143, New Harmonized Value-Added Tax System Regulations.
Part 2 contains clauses 91 to 143, inclusive. Shall Part 2 carry, honourable senators?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 3 is "Amendments to the Federal-Provincial Fiscal Arrangements Act in Respect of Income Tax.'' We have clauses144 and 145, the Federal-Provincial Fiscal Arrangements Act. Shall clauses 144 and 145 carry?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 4 is "Amendments Relating to External Complaints Bodies.'' The first subheading is "Bank Act;'' the second subheading is "Financial Consumer Agency of Canada Act; and the third one is "Coordinating Amendments.'' Clauses 146 to 155 and 156 to 162 are all amendments. Clause 163 is Coordinating Amendments, 2009, chapter 23; clause164 is 2010, chapter 12; and clause165 is the order in council for coming into force.
Part 4 deals with clauses 146 to 165 inclusive. Shall those clauses carry, honourable senators?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 5 is "Canada Disability Savings Act.'' "Amendments to the Act,'' "Transitional Provisions,'' and "Coming into Force'' are the various subsections. Clauses 166 to 168 are amendments; clause169 is the Canada Disability Savings Grant for 2008; clause170, Canada Disability Savings Bond for 2008; and "Coming into Force'' January1, 2011.
Part 5 deals with clauses 166 to 171, inclusive. Shall those clauses carry?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 6 is the "Customs Act,'' and it is one clause, clause172.
Shall clause172 carry?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 7 deals with the "Federal-Provincial Fiscal Arrangements Act'' again, and clause173 is an amendment. Shall clause173 carry, honourable senators?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division.
Part 8 is "Office of the Superintendent of Financial Institutions Act,'' and these are "Amendments to the Act'' and "Coming into Force.'' Clauses 174 to 177 are amendments, and clause178 is the order in council for coming into force.
Shall clauses 174 to 178, inclusive, carry?
Some Hon. Senators: Agreed.
Some Hon. Senators: On division.
The Chair: It is carried on division. Part 9 is "Pension Benefits Standards Act, 1985,'' and includes "Amendments to the Act,'' "Transition Provision,'' "Coordinating Amendments'' and "Coming into Force.''
Clauses 179 to 196 are amendments. Clause 197 is the adoption of the new plan. Clause 198 is Coordinating Amendments, 2010, chapter 12. Clause 199 is the order in council for coming into force.
Shall clauses 179 to 199, inclusive, carry?
Some Hon. Senators: Agreed.
Senator Ringuette: On division.
The Chair: Carried on division.
Shall clause1, which contains the short title, carry, honourable senators?
Senator Murray: I am looking at this index here. It is a small point, but one to keep in mind. I notice, and it is not unusual, that there are three different sections for coming into force, all of which provide that certain dispositions of certain provisions of the bill will come into force at a time and date to be fixed by the Governor-in-Council.
We should, perhaps, in the future pay a more attention to the coming into force provisions. There are reasons, usually dealing with the drafting of regulations and so on, but it would not hurt to look behind those reasons and find out what regulations are being drafted and when, and what the reasons are for delaying the coming into force of a particular bill and provisions of a bill. Sometimes there is a story behind coming into force that is worth looking at.
Senator Tommy Banks conducted some research years ago, and found a pile of statutes that had been passed and received Royal Assent but had never come into force because the Governor-in-Council never brought them into force. I think he had a bill to clean them up. It is kind of odd.
The Chair: I think his bill disappeared.
Senator Murray: It is "contrary to the will of Parliament,'' to do that.
Senator Neufeld: It is not uncommon.
Senator Murray: It is routine, but sometimes, as I say, there is a story behind the story, and it might be worth asking a question or two when we have legislation before us.
The Chair: That is a good, interesting point. We will remember to ask those questions when we have somebody here that can tell us why.
Senator Murray: We can ask what they intend to do in the interim.
The Chair: Shall clause1, which contains the short title, carry, honourable senators?
Hon. Senators: Agreed.
The Chair: Shall the title carry?
Hon. Senators: Agreed.
The Chair: Carried; thank you.
Shall the bill as a whole carry?
Some Hon. Senators: Agreed.
Senator Ringuette: On division.
The Chair: On division.
Honourable senators, shall I report the bill to the Senate?
Hon. Senators: Agreed.
The Chair: I will do that, thank you. It is carried.
I assume you do not wish to attach observations to the bill.
Senator Ringuette: I want us to highlight the fact that, in numerous clauses of this bill, there are financial retroactivity provisions, and if that kind of retroactivity is in order for the government within its bill, then it should be a standard that is also accepted in private members' bills, and I am referring particularly to BillS-216.
The Chair: You made that point when the Bank of Montreal personnel were here, and I expect we will deal with that issue tomorrow. If I report it back today, it will be in third reading tomorrow. You may want to make a note and speak about it at that time.
Honourable senators, that concludes the business for this meeting today. I will report back on this bill this afternoon.
Permit me to thank you all very much for participating throughout this productive year that we have had, and I wish you all a good holiday and a Merry Christmas.
(The committee adjourned.)