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Bill 43, An Act to Amend the Income Tax Act

Government Bill

18th Assembly, 3rd Session

Introduced on March 7, 2019

Events

Timeline of key legislative events

  • First Reading
    Completed March 7, 2019 (Debate | Vote)
  • Second Reading
    Completed March 8, 2019 (Debate | Vote)
  • Third Reading
    Completed Aug. 20, 2019 (Debate | Vote)
  • Commissioner's Assent
    Completed Aug. 21, 2019 (Debate)
  • Status

    Bill Text



    Related Votes

    Aug. 20, 2019 Passed Thank you, Mr. Speaker. I move, seconded by the honourable Member for Yellowknife South, that Bill 43, An Act to Amend the Income Tax Act, be read for the third time; and, Mr. Speaker, I would request a recorded vote. Thank you, Mr. Speaker.
    March 8, 2019 Passed Thank you, Mr. Speaker. I move, seconded by the honourable Member for Hay River South, that Bill 43, An Act to Amend the Income Tax Act, be read for the second time. This bill amends the Income Tax Act to make changes to non-refundable tax claimed by multi-jurisdictional individual tax filers, including changes that restrict the Northwest Territories' pension credit to the Northwest Territories' residents, and changes that allow co-pension and dividend credits to be claimed by Northwest Territories residents with business income earned outside the territories. This bill also amends the Income Tax Act to provide a cost of living offset as a mechanism for recurring carbon tax revenue to Northwest Territories' residents. Thank you, Mr. Speaker.
    March 7, 2019 Passed Thank you, Mr. Speaker. I move, seconded by the honourable Member for Yellowknife South, that Bill 43, An Act to Amend the Income Tax Act, be read for the first time. Thank you, Mr. Speaker.

    Discussion & Mentions

    Assent to Bills
    Prayer

    August 21st, 2019

    Page 6289


    See context

    Commissioner Of The Northwest Territories Hon. Margaret Thom

    Please be seated. Mr. Speaker and Members of the Legislative Assembly, good afternoon. As Commissioner of the Northwest Territories, I am pleased to assent to the following Bills:

    • Bill 25: An Act to Amend the Workers' Compensation Act
    • Bill 36: An Act to Amend the Petroleum Resources Act
    • Bill 37: An Act to Amend the Oil and Gas Operations Act
    • Bill 39: Environmental Rights Act
    • Bill 40: Smoking Control and Reduction Act
    • Bill 41: Tobacco and Vapour Products Control Act
    • Bill 42: An Act to Amend the Petroleum Products Tax Act
    • Bill 43: An Act to Amend the Income Tax Act
    • Bill 46: Public Land Act
    • Bill 48: Post-Secondary Education Act
    • Bill 54: Standard Interest Rate Statutes Amendment Act
    • Bill 56: An Act to Amend the Legislative Assembly and Executive Council Act, No. 2
    • Bill 57: An Act to Amend the Employment Standards Act
    • Bill 58: Justice Administration Statutes Amendment Act.

    Mahsi cho, thank you, quyanainni, merci beaucoup, koana.

    Recorded Vote
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Even my clerk is getting tired. All those opposed, please stand. All those abstaining, please stand. The results of the recorded vote: 17 in favour, zero opposed, zero abstentions. The motion is passed.

    ---Carried

    Bill 43 has had its third reading. Third reading of bills. Minister of Lands.

    Recorded Vote
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context

    Clerk Of The House Mr. Tim Mercer

    The Member for Inuvik Twin Lakes, the Member for Hay River South, the Member for Thebacha, the Member for Hay River North, the Member for Mackenzie Delta, the Member for Sahtu, the Member for Yellowknife North, the Member for Kam Lake, the Member for Nahendeh, the Member for Frame Lake, the Member for Yellowknife Centre, the Member for Deh Cho, the Member for Nunakput, the Member for Inuvik Boot Lake, the Member for Range Lake, the Member for Great Slave, the Member for Yellowknife South.

    Bill 43: An Act to Amend the Income Tax Act
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Question has been called. All those in favour, please stand.

    Bill 43: An Act to Amend the Income Tax Act
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context

    Some Hon. Members

    Question.

    Bill 43: An Act to Amend the Income Tax Act
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Masi. The Member has requested a recorded vote. The motion is in order. To the motion.

    Bill 43: An Act to Amend the Income Tax Act
    Third Reading Of Bills

    August 21st, 2019

    Page 6286


    See context
    Robert C. McLeod

    Robert C. McLeod Inuvik Twin Lakes

    Thank you, Mr. Speaker. I move, seconded by the honourable Member for Yellowknife South, that Bill 43, An Act to Amend the Income Tax Act, be read for the third time; and, Mr. Speaker, I would request a recorded vote. Thank you, Mr. Speaker.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Question has been called. All those in favour? All those opposed? The motion is carried.

    ---Carried

    Bill 43 has had a second reading and is now referred to standing committee. Second reading of bills. Item 20, consideration in Committee of the Whole of bills and other matters: Bill 26, Statistics Act; Bill 31, Northwest Territories 911 Act; Committee Report 12-18(3), Standing Committee on Government Operations Report on the Review of the 2018 Report of the Auditor General of Canada on Northwest Territories Child and Family Services; Committee Report 13-18(3), Standing Committee on Government Operations Report on the Review of Bill 31: Northwest Territories 911 Act; Minister's Statement 131-18(3), Sessional Statement 44; Minister's Statement 151-18(3), New Federal Infrastructure Agreement; Minister's Statement 158-18(3), Developments in Early Childhood Programs and Services; and Tabled Document 237-18(3), Independent Commission to Review Members' Compensation and Benefits 2018 Review of Members' Compensation and Benefits Report, August 2018; and Tabled Document 322-18(3), Main Estimates, 2019-2020, with the Member for Hay River North in the chair.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context

    Some Hon. Members

    Question.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Masi. To the principle of the bill.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context
    Kevin O'Reilly

    Kevin O'Reilly Frame Lake

    Nice try. Thanks, Mr. Speaker. I am not going to be nearly as long on this one. I am not going to oppose this bill. It does serve a number of public purposes, including allowing for pension credits to be earned by residents and so on, so and it is simply enabling legislation in terms of allowing for a cost of living credit to be used. I don't really have anything to oppose on this bill. I wish that there were some stronger public reporting provisions tied back to how this is going to be used to report on rebates that are tied to the carbon tax, but I don't have any difficulty with this bill. Mahsi, Mr. Speaker.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Masi. The motion is order. To the principle of the bill. Member for Frame Lake.

    Bill 43: An Act to Amend the Income Tax Act
    Second Reading Of Bills

    March 8th, 2019

    Page 5309


    See context
    Robert C. McLeod

    Robert C. McLeod Inuvik Twin Lakes

    Thank you, Mr. Speaker. I move, seconded by the honourable Member for Hay River South, that Bill 43, An Act to Amend the Income Tax Act, be read for the second time. This bill amends the Income Tax Act to make changes to non-refundable tax claimed by multi-jurisdictional individual tax filers, including changes that restrict the Northwest Territories' pension credit to the Northwest Territories' residents, and changes that allow co-pension and dividend credits to be claimed by Northwest Territories residents with business income earned outside the territories. This bill also amends the Income Tax Act to provide a cost of living offset as a mechanism for recurring carbon tax revenue to Northwest Territories' residents. Thank you, Mr. Speaker.

    Bill 43: An Act to Amend the Income Tax
    First Reading Of Bills

    March 7th, 2019

    Page 5263


    See context
    The Speaker

    The Speaker Jackson Lafferty

    Masi. The motion is in order. The motion is non-debatable. All those in favour? All those opposed? The motion is carried.

    ---Carried

    Bill 43 has had its first reading. First reading of bills. Item 19, second reading of bills. Item 20, consideration in Committee of the Whole of bills and other matters: Bill 26, Statistics Act; Bill 31, Northwest Territories 911 Act; Committee Report 12-18(3), Standing Committee on Government Operations Report on the Review of the 2018 Report of the Auditor General of Canada on Northwest Territories Child and Family Services; Committee Report 13-18(3), Standing Committee on Government Operations Report on the Review of Bill 31: Northwest Territories 911 Act; Minister's Statement 131-18(3), Sessional Statement 44; Minister's Statement 151-18(3), New Federal Infrastructure Agreement; Minister's Statement 158-18(3), Developments in Early Childhood Programs and Services; and Tabled Document 322-18(3), Main Estimates, 2019-2020. By the authority given to me as Speaker by Motion 7-18(3), I hereby authorize the House to sit beyond the daily hour of adjournment to consider the business before the House, with Member Hay River North in the chair.

    Bill 43: An Act to Amend the Income Tax
    First Reading Of Bills

    March 7th, 2019

    Page 5263


    See context
    Robert C. McLeod

    Robert C. McLeod Inuvik Twin Lakes

    Thank you, Mr. Speaker. I move, seconded by the honourable Member for Yellowknife South, that Bill 43, An Act to Amend the Income Tax Act, be read for the first time. Thank you, Mr. Speaker.