The bill as a whole.
Debates of Feb. 21st, 1995
Topics
Bill 4: An Act To Amend The Limitation Of Actions Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
The Chair Brian Lewis
Bill 4: An Act To Amend The Limitation Of Actions Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
Some Hon. Members
Agreed.
---Agreed
Bill 4: An Act To Amend The Limitation Of Actions Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
The Chair Brian Lewis
Does the committee agree that Bill 4, An Act to Amend the Limitation of Actions Act, is ready for third reading?
Bill 4: An Act To Amend The Limitation Of Actions Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
Some Hon. Members
Agreed.
---Agreed
Bill 4: An Act To Amend The Limitation Of Actions Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
The Chair Brian Lewis
Bill 4 is now ready for third reading. I would like to thank you, Mr. Kakfwi, very much for introducing this bill and also for the assistance of your witnesses.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
The Chair Brian Lewis
We're on to Bill 11 now. I believe this bill is being sponsored by Mr. Pollard. Bill 11, An Act to Amend the Income Tax Act. Maybe, Mr. Pollard, you would like to introduce the bill.
Minister's Introductory Remarks
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
John Pollard Hay River
Thank you, Mr. Chairman. Mr. Chairman, the purpose of the amendment I am introducing to the Income Tax Act is to make a number of minor changes to keep the NWT Income Tax Act consistent with the federal Income Tax Act. These changes will not change the amount of tax a taxpayer has to pay. They will change some of the procedures used in assessments and appeals and will change some of the penalties and interest provisions of the act. Our tax collection agreement with the federal government requires that we make such changes to maintain consistency between federal and territorial legislation. Thank you, Mr. Chairman.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
The Chair Brian Lewis
Thank you, Mr. Pollard. The Standing Committee on Legislation has reviewed the bill. Is there a report? Mr. Whitford.
Standing Committee On Legislation Comments
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 217
Tony Whitford Yellowknife South
Thank you, Mr. Chairman. I am pleased, on behalf of the Standing Committee on Legislation, to present the report on Bill 11, An Act to Amend the Income Tax Act. The Standing Committee on Legislation has completed its review of Bill 11, An Act to Amend the Income Tax Act, and is ready to report its findings to the House. Bill 11 is a consequential amendment to the Income Tax Act of Canada. It follows from the passage on Aril 19, 1994, in the House of Commons, of Bill C-9, An Act to Amend the Income Tax Act (Canada).
The Government of the Northwest Territories is obligated to amend its legislation, as proposed in Bill 11, under the Tax Collection Agreement between the Government of Canada and the Government of the Northwest Territories. The purpose of Bill 11 is to harmonize the taxation of income between the Government of Canada and the Government of the Northwest Territories including the legislation, administration and compliance.
Bill 11 refers directly, in a number of instances, to the federal act. By doing this, the NWT will no longer be required to amend certain sections of the NWT act each time the corresponding federal section is amended. Bill 11 proposes to amend the Income Tax Act of the Northwest Territories in the following ways:
-The bill deletes references to the comptroller general who no longer performs duties under the Income Tax Act;
-Bill 11 adds a reference to the federal act regarding the application of compound interest;
-The bill also adds a reference to the federal act which defines "normal reassessment" period;
-Bill 11 incorporates changes to the federal legislation relating to the definition of "balance-due day;"
-Bill 11 outlines penalties to be applied to individuals who fail to file a tax return, fail to provide information on the tax form, or fail to comply with regulations;
-The bill also adds references to the federal act regarding objections to assessment and appeals to the Tax Court of Canada; and,
-Bill 11 broadens and clarifies certain provisions respecting enforcement.
The amendments proposed in Bill 11 are generally administrative in nature. They do not change the legislation in a substantial way. Rather, they propose to change the manner in which already existing functions are to be administered.
The Standing Committee on Legislation supports the amendments put forward in Bill 11. On Monday, January 9, 1994, committee Members voted to refer the bill to committee of the whole for deliberation. That concludes the report, Mr. Chairman. Thank you.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Mr. Pollard, would you like to deal with the bill from your seat, or would you like to call in some help?
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
John Pollard Hay River
I would like to bring witnesses in, Mr. Chairman, if I might.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
The Minister would like to bring in some witnesses. Does the committee agree?
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Some Hon. Members
Agreed.
---Agreed
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Sergeant-at-Arms, maybe you can help the witnesses to the table.
Mr. Pollard, before we get to general comments, maybe you would like to introduce the people you have with you today.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
John Pollard Hay River
Thank you, Mr. Chairman. Mr. Chairman, I have Diane Buckland who is legislative counsel, legislative division, Department of Justice, GNWT; Mr. Eric Nielsen, the deputy minister of Finance; and, Mr. John Monroe, manager of taxation, fiscal policy, Government of the Northwest Territories Department of Finance. Thank you, Mr. Chairman.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Thanks very much, Mr. Pollard. Any general comments on the bills that you have in front of you? One more time, any general comments?
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
An Hon. Member
Clause by clause.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Do we all agree to go clause by clause?
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Some Hon. Members
Agreed.
---Agreed
Clause By Clause
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Brian Lewis Yellowknife Centre
This is Bill 11, An Act to Amend the Income Tax Act. Clause 1.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Some Hon. Members
Agreed.
---Agreed
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Clause 2.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Some Hon. Members
Agreed.
---Agreed
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
The Chair Brian Lewis
Clause 3.
Bill 11: An Act To Amend The Income Tax Act
Item 20: Consideration In Committee Of The Whole Of Bills And Other Matters
Page 218
Some Hon. Members
Agreed.
---Agreed