C-62 , 40th Parliament, 2nd session January 26, 2009, to December 30, 2009

An Act to amend the Excise Tax Act
Short title: Provincial Choice Tax Framework Act
Bill type
House Government Bill
This bill received royal assent on December 15, 2009

Statutes of Canada 2009, c. 32

Progress

End of stage activity
Introduction and first reading, December 4, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 4, 2009
End of stage activity
Second reading and referral to committee, December 8, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 8, 2009
Sitting 126
Major speeches
Show major speeches at second reading
Agreed to (Vote 148)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented, December 8, 2009
Committee meetings
Meeting date Minutes
December 8, 2009
Meeting 70
Chamber sittings
Sitting date Debates (Hansard)
December 8, 2009
End of stage activity
Concurrence at report stage, December 9, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 9, 2009
End of stage activity
Third reading, December 9, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 9, 2009
Sitting 127
Agreed to (Vote 153)
3rd reading
End of stage activity
First reading, December 9, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 9, 2009
End of stage activities
Second reading, December 11, 2009
Referral to committee, December 11, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 11, 2009
Sitting 81
Major speeches
Show major speeches at second reading
End of stage activity
Committee report presented, December 14, 2009
With observations
Committee meetings
Meeting date Details
December 14, 2009
Meeting 47
Chamber sittings
Sitting date Debates (Hansard)
December 14, 2009
End of stage activity
Third reading, December 15, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 15, 2009

Details

Recorded votes

House of Commons

Vote 148 — December 8, 2009
Result:
Agreed To
2nd reading of Bill C-62, An Act to amend the Excise Tax Act
Yeas:
246
Nays:
36
Paired:
8
Total:
290
Vote 150 — December 9, 2009
Result:
Negatived
Bill C-62, An Act to amend the Excise Tax Act (report stage amendment)
Yeas:
37
Nays:
253
Paired:
6
Total:
296
Vote 151 — December 9, 2009
Result:
Negatived
Bill C-62, An Act to amend the Excise Tax Act (report stage amendment)
Yeas:
37
Nays:
253
Paired:
6
Total:
296
Vote 152 — December 9, 2009
Result:
Agreed To
Concurrence at report stage of Bill C-62, An Act to amend the Excise Tax Act
Yeas:
253
Nays:
37
Paired:
6
Total:
296
Vote 153 — December 9, 2009
Result:
Agreed To
3rd reading and adoption of Bill C-62, An Act to amend the Excise Tax Act
Yeas:
253
Nays:
37
Paired:
6
Total:
296

Senate

To view the complete list of standing votes that have taken place in the Senate, please refer to the Votes page of the Senate of Canada website.

Speaker's rulings and statements

There are currently no Speaker's rulings and statements.

Major speeches at second reading

House of Commons

Speech date Speech Member of Parliament
December 8, 2009 Sponsor’s speech(Sitting 126) Ted Menzies (Conservative)
December 8, 2009 Response speech(Sitting 126) John McCallum (Liberal)
December 8, 2009 Response speech(Sitting 126) Jean-Yves Laforest (Bloc Québécois)
December 8, 2009 Response speech(Sitting 126) Chris Charlton (NDP)

Senate

Speech date Speech
December 11, 2009 Sponsor’s speech(Sitting 81)
December 11, 2009 Response speech(Sitting 81)

About

Legislative summary

The Library of Parliament does not prepare Legislative Summaries for appropriation bills, ways and means bills and borrowing-authority bills. The following is a short summary:

On 4 December 2009, the Minister of Finance introduced Bill C-62, An Act to amend the Excise Tax Act (Provincial Choice Tax Framework Act), in the House of Commons and it was given first reading.

Bill C-62 amends the Excise Tax Act to implement a harmonized value-added tax framework in Ontario and British Columbia. The bill puts in place a framework to accommodate any province’s decision to have the provincial component of the harmonized value-added tax under the Act apply in that province by achieving a common understanding with Canada as to

• the imposition of the provincial component of the harmonized value-added tax in respect of that province;

• the application of any element of provincial tax policy flexibility, including rate flexibility for the provincial component of the harmonized value-added tax, rebate flexibility in respect of the provincial component of the harmonized value-added tax and the temporary recapture of certain input tax credits in respect of the provincial component of the harmonized value-added tax;

• functioning and application of the Act, including provisions flowing from the provincial tax policy flexibility contemplated under the common understanding and the addition of every province that chooses to join the new framework; and

• administration, enforcement, and compliance under the Act.

The Province of Ontario and the Province of British Columbia (B.C.) have each signed a Memorandum of Agreement (MOA) with the Government of Canada that provides the framework for the introduction of a harmonized sales tax (HST) in Ontario and in B.C. The proposed HST would come into effect in both provinces on July 1, 2010 at a rate of 13% for Ontario and 12% for B.C. Subject to legislative approval, the Ontario and B.C. HST would use the same tax base and structure as the GST. The MOAs also allow Ontario and B.C. to designate a limited number of point-of-sale rebates of the provincial component of the HST and implement for a transitional period (which may be up to eight years) certain restrictions on allowable business input tax credits. The HST in Ontario and in B.C. would be administered by the Canada Revenue Agency.

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