Thank you, Madam Speaker. I have a return to an oral question asked by Mr. Ningark on March 14, 1994 regarding social assistance and the GST. The GST is administered by the Government of Canada, as a tax on goods and services. It is applied to any purchaser, whether they are on social assistance or not. The Department of Social Services does not have a policy on this, but of course it is expected that social assistance recipients will comply with federal laws, including paying the GST.

Social assistance recipients should be eligible for the GST tax credit on their income tax returns. The amount of refund that they would receive would depend on their annual income and the number of dependants they claim on their tax return. When social assistance recipients receive this refund, it is not counted as income in determining the amount of assistance they receive. Thank you, Madam Speaker.