FINA Committee Meeting

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MINUTES OF PROCEEDINGS

Meeting No. 21

Wednesday, May 9, 2001

The Standing Committee on Finance met at 3:32 p.m. this day, in Room 536, Wellington Building, the Chair, Maurizio Bevilacqua, presiding.

Members of the Committee present: Sue Barnes, Maurizio Bevilacqua, Roy Cullen, Ken Epp, Roger Gallaway, Albina Guarnieri, Sophia Leung, Yvan Loubier, John McCallum and Gary Pillitteri.

Acting Members present: Reg Alcock for Nick Discepola; John Finlay for Roy Cullen; Paul Macklin for Carolyn Bennett and John Finlay for Nick Discepola.

In attendance: From the Library of Parliament: Blayne Haggart and Marc-André Pigeon, Researchers. From Committees and Parliamentary Associations Directorate: Mike MacPherson. From Legislative Services: Philippe Méla, Legislative Clerk.

Appearing: From the Department of Finance: Roy Cullen, Parliamentary Secretary to the Finance Minister.

Witnesses: From the Canadian Cancer Society: Rob Cunningham, Senior Policy Analyst. From the Department of Finance: Brian Willis, Senior Chief, Excise Tax, Sales Tax Division, Tax Policy Branch; Marlene Legare, Senior Chief, Legislation Policy, Tax Policy Branch, Sales Tax Division; Patricia Malone, Chief, Excise Act Review, Sales Tax Division, Tax Policy Branch; Bob Morrison, Senior Tax Policy Officer, Economic Development, Business Income Tax Division, Tax Branch Policy.

The Order of Reference dated Friday, April 27, 2001, being now read as follows:

ORDERED, -- That Bill C-26, An Act to amend the Customs Act, the Customs Tariff, the Excise Act, the Excise Tax Act and the Income Tax Act in respect of tobacco be now read a second time and referred to the Standing Committee on Finance.

The Chair called Clause 1.

Rob Cunningham made a statement and answered questions.

At 3:46 p.m. the Committee suspended.

At 3:48 p.m. the Committee resumed.

Brian Willis and Roy Cullen made a statement and, with the other witnesses from the Department of Finance, answered questions.

At 4:47 p.m. the Committee proceeded to clause-by-clause consideration of the bill.

Clause 1 stood.

Clauses 2 to 8 carried, severally.

The Chair called Clause 9.

Roy Cullen moved, - That Bill C-26, in Clause 9, be amended by replacing lines 21 to 28 on page 7 with the following:

(4) A tobacco manufacturer shall not, at a particular time in a calendar year, remove a particular quantity of a category of manufactured tobacco from the manufacturer's bonding warehouse for export in bond if the total quantity of that category of manufactured tobacco removed in the year up to that time by the manufacturer from a bonding warehouse for export in bond, plus the particular

After debate, the question being put on the amendment, it was agreed to.

Roy Cullen moved, - That Bill C-26, in Clause 9, be amended by replacing lines 35 and 36 on page 9 with the following:

After debate, the question being put on the amendment, it was agreed to.

Clause 9 carried, as amended.

Clauses 10 to 31 carried, severally.

The Chair called Clause 32.

Roy Cullen moved, - That Bill C-26, in Clause 32, be amended by

(a) replacing line 3 on page 27 with the following:

whose tax payable under Parts III and IV in the

(b) replacing lines 14 and 15 on page 27 with the following:

six months, if the total tax payable by the person under Parts III and IV for the equivalent period in

After debate, the question being put on the amendment, it was agreed to.

Clause 32 carried, as amended.

Clauses 33 to 44 carried, severally.

Clause 1 carried.

The Title carried.

The Bill, as amended, carried.

ORDERED, -- That the Chair report Bill C-26, An Act to amend the Customs Act, the Customs Tariff, the Excise Act, the Excise Tax Act and the Income Tax Act in respect of tobacco, with amendments to the House as the Seventh Report of the Committee.

At 4:50 p.m., the Committee adjourned to the call of the Chair.

Pat Steenberg

Clerk of the Committee