This is page numbers 1409 - 1492 of the Hansard for the 12th Assembly, 3rd Session. The original version can be accessed on the Legislative Assembly's website or by contacting the Legislative Assembly Library. The word of the day was tax.

Topics

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Clause 68.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Clause 69.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Clause 70.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Mr. Dent.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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Charles Dent

Charles Dent Yellowknife Frame Lake

Thank you, Mr. Chairman. Just for the record, I would like to hear from the Minister that the proposed regulations will in fact look very much like Tabled Document 104-12(3). The Minister has not made a statement or commitment to work with these regulations which were tabled in his absence in the House. Just for the record, I would like to hear the Minister agree that these are the regulations we will be working with.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Mr. Minister.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

April 2nd, 1993

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John Pollard Hay River

Mr. Chairman, there will be more detail, just to make sure it is an understandable set of regulations. The only substantial difference in the tabled document and the regulations that will be in place will be the addition of the $5,000 threshold that we changed the act to allow in the regulation a $5,000 threshold for people who are working a bit in the Northwest Territories and not earning more than $5,000. That is the only substantive change to the regulations, apart from more detail, Mr. Chairman. Thank you.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Clause 70. Mr. Koe.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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Fred Koe Inuvik

Clause 72, retroactivity. I know there is section 2(a) has a relieving effect. I am sure the Minister is relieved. I assume this regulation only provides retroactive relief after the bill comes in effect. I guess none of this comes into effect until July 1, but what is the statute of limitations in terms of this type of clause in dealing with this kind of tax? How far back can one go?

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Mr. Minister.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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John Pollard Hay River

Mr. Chairman, that regulation would only be allowed to be retroactive if it meets one of those criteria. It has a relieving effect only, it corrects an ambiguous or deficient enactment that was not in accordance with the objectives of this act. It is consequential on an amendment to this act, et cetera. It allows a new regulation to be retroactive to the enforcement or the coming into force of this particular act. Thank you, Mr. Chairman.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

The Chair Ludy Pudluk

Thank you. Clause 70. Mr. Koe.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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Fred Koe Inuvik

I would like to make a comment. After all these many years we are still passing acts with ambiguous words or words that would be difficult to translate or difficult for uneducated people to read or understand. It has always been a complaint and we should try to do things in simple language, yet as bills come forward we continue to use words such as are in this clause. That was just a comment, Mr. Chairman.

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair Ludy Pudluk

Thank you. Clause 70. Agreed?

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair Ludy Pudluk

Clause 71. Agreed?

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair Ludy Pudluk

Thank you. Bill as a whole. Agreed?

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair Ludy Pudluk

Is it agreed that Bill 27, Payroll Tax Act, 1993, is ready for third reading. Agreed?

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1473

Some Hon. Members

Agreed.

---Agreed

Bill 27: Payroll Tax Act, 1993
Item 18: Consideration In Committee Of The Whole Of Bills And Other Matters

Page 1474

The Chair Ludy Pudluk

Thank you. What is the wish of the committee? Mr. Dent.