This is page numbers 6125 - 6186 of the Hansard for the 18th 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 land.

Topics

Committee Motion 196-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(3), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

Robert C. McLeod

Robert C. McLeod Inuvik Twin Lakes

Thank you. Just very quickly, Mr. Chair, the amendment in subclause 3.5(3) is to link the two interim payments that will described in my next motion, option to the annual cost of living offset calculation. The Canada Revenue Agency is unable to administer the cost-of-living offset benefit until July 2020 but has offered to provide interim benefits for the first year of the carbon tax under a separate program. Thank you, Mr. Chair.

Committee Motion 196-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(3), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

Thank you. To the motion.

Committee Motion 196-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(3), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

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Some Hon. Members

Question.

Committee Motion 196-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(3), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

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

---Carried

Clause 4. Minister McLeod.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

August 19th, 2019

Page 6168

Robert C. McLeod

Robert C. McLeod Inuvik Twin Lakes

Thank you, Mr. Chair. I move that clause 4 of Bill 43 be amended in proposed paragraph 3.5(6)(b) by striking out (c) and substituting (d). Thank you, Mr. Chair.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

Thank you, Minister McLeod. There is a motion on the floor. The motion is being distributed. To the motion.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

Some Hon. Members

Question.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

Question has been called. All those in favour? All those opposed?

---Carried.

Clause 4, Minister McLeod.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

Robert C. McLeod

Robert C. McLeod Inuvik Twin Lakes

Thank you, Mr. Chair. I move that clause 4 of Bill 43 be amended by adding the following after proposed clause 3.5:

3.6.(1) In this section,

"first offset year" means the period that begins on July 1, 2019, and ends on June 30, 2020;

"initial offset amount" of a taxpayer means an amount that the taxpayer is deemed to have paid under subsection 3.5(3) during October or April in the first offset year.

(2) For the purpose of subsection 3.5, in the first offset year, the months specified for a taxation year are October and April.

(3) For the purpose of calculating the initial offset amount, the percentage "25 percent" in subsection 3.5(3) is to be read as "50 percent."

(4) A determination by the Minister as to whether an individual is deemed to have paid an initial offset amount in the amount, if any, of the deemed payment is final and not subject to review or appeal.

(5) No portion of an initial offset amount is to be

(a) charged or given as security;

(b) garnished or attached;

(c) subject to execution or seizure; or

(d) retained by the Minister and applied to reduce any debt owing to the Government of the Northwest Territories or the Crown in Right of Canada.

(6) Notwithstanding this section and section 3.5, the Minister --

Mr. Chair, I withdraw the motion.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

Thank you, Minister. Clause 4, as amended. Does committee agree?

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

Some Hon. Members

Agreed.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6168

The Chair

The Chair R.J. Simpson

Thank you, committee. Clause 5. Does committee agree?

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

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Some Hon. Members

Agreed.

Committee Motion 197-18(3): Bill 43: An Act to Amend the Income Tax Act - Amend Clause 3.5(6), Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair

The Chair R.J. Simpson

Thank you, committee. Any other motions? Minister McLeod.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

Robert C. McLeod

Robert C. McLeod Inuvik Twin Lakes

Thank you. Thanks very much, Mr. Chair. I appreciate that. I move that clause 4 of Bill 43 be amended by adding the following after proposed clause 3.5:

3.6.(1) In this section,

"first offset year" means the period that begins on July 1, 2019, and ends on June 30, 2020;

"initial offset amount" of a taxpayer means an amount that the taxpayer is deemed to have paid under subsection 3.5(3) during October or April in the first offset year.

(2) For the purpose of subsection 3.5, in the first offset year, the months specified for a taxation year are October and April.

(3) For the purpose of calculating the initial offset amount, the percentage "25 percent" in subsection 3.5(3) is to be read as "50 percent."

(4) A determination by the Minister as to whether an individual is deemed to have paid an initial offset amount in the amount, if any, of the deemed payment is final and not subject to review or appeal.

(5) No portion of an initial offset amount is to be

(a) charged or given as security;

(b) garnished or attached;

(c) subject to execution or seizure; or

(d) retained by the Minister and applied to reduce any debt owing to the Government of the Northwest Territories or the Crown in Right of Canada.

(6) Notwithstanding this section and section 3.5, the Minister shall not make a payment in relation to an offset amount and no individual is entitled to receive a payment in relation to that amount after June 30, 2021, unless the individual's entitlement to the payment arose by reason of an assessment or reassessment made under the act on or before June 30, 2021.

Thank you, Mr. Chair.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

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The Chair

The Chair R.J. Simpson

Thank you, Minister. There is a motion on the floor. The motion is in order. To the motion. Mr. O'Reilly.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

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Kevin O'Reilly

Kevin O'Reilly Frame Lake

Thanks, Mr. Chair. This is the first time I have seen this. I am not a Member of the committee, and having these sort of motions put before Members without seeing them, without even knowing what they're about, and then asking us to vote on it, I don't find this very helpful. I would appreciate an explanation from the Minister what this is about, because I have no idea. Thanks, Mr. Chair.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

The Chair

The Chair R.J. Simpson

Thank you. To the motion. Minister McLeod.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

Robert C. McLeod

Robert C. McLeod Inuvik Twin Lakes

Yes, apologies, Mr. Chair. I should have spoken to this right away to give a bit of an explanation. The amendment allows the Canada Revenue Agency to administer a separate interim program that will allow a cost of living offset payment to NWT residents and families in October 2019 and April 2020. The differences between the interim and regular payments are that there are only two interim payments and four regular payments. Thank you, Mr. Chair.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

The Chair

The Chair R.J. Simpson

Thank you. To the motion.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

Some Hon. Members

Question.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

The Chair

The Chair R.J. Simpson

Question has been called. All those in favour? All those opposed?

---Carried

Thank you, committee. Can we please return to the bill number and title? Bill 43, An Act to Amend the Income Tax Act. Does committee agree?

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

Some Hon. Members

Agreed.

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

The Chair

The Chair R.J. Simpson

Thank you, committee. Committee, to the bill as a whole. Does committee agree that Bill 43, An Act to Amend the Income Tax Act as amended is now ready for third reading?

Committee Motion 198-18(3): Bill 43: An Act to Amend the Income Tax Act - Add New Clause 3.6, Carried
Consideration In Committee Of The Whole Of Bills And Other Matters

Page 6169

Some Hon. Members

Agreed.