Thursday, June 13, 2013

The Standing Senate Committee on Banking, Trade and Commerce

has the honour to present its


Your committee, to which was referred Bill C-377, An Act to amend the Income Tax (requirements for labour organizations), has, in obedience to the order of reference of May 7, 2013, examined the said Bill and now reports the same without amendment.

Your committee has also made certain observations, which are appended to this report.

Respectfully submitted,



OBSERVATIONS to the Thirteenth Report
of the Standing Senate Committee on Banking, Trade and Commerce
(Bill C-377)

While the Committee is reporting Bill C-377 without amendment, it wishes to observe that after three weeks of study – hearing from forty-four witnesses and receiving numerous submissions from governments, labour unions, academics, professional associations and others – the vast majority of testimony and submissions raised serious concerns about this legislation.

Principal among these concerns was the constitutional validity of the legislation both with respect to the division of powers and the Charter. Other issues raised include the protection of personal information, the cost and need for greater transparency, and the vagueness as to whom this legislation would apply.

The Committee shares these concerns.

The Committee did not offer any amendments because these substantial issues are best debated by the Senate as a whole.

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