On Clause 60,
Massimo Pacetti moved, — That Bill C-13, in Clause
60, be amended by replacing lines 11 to 42 on page 66, lines 1 to 45 on page
67, lines 1 to 44 on page 68 and lines 1 to 17 on page 69 with the following:“(a)
for the 2005 taxation year, to be replaced by the amount that is the total of
$500 and the amount that would be determined for that description for that
taxation year in respect of the particular amount if this section were read
without reference to this subsection and section 117.1 were read without
reference to subsection 117.1(3);
(b) for the 2006
taxation year, to be replaced by the amount that is the total of $200 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (a);
(c) for the 2007 taxation year, to be replaced by the amount that is the
total of $100 and the amount that would be determined for that description for
that taxation year in respect of the particular amount by applying section
117.1 (without reference to subsection 117.1(3)) to the amount determined under
paragraph (b);
(d) for the 2008 taxation year, to be replaced by the amount that is the
total of $100 and the amount that would be determined for that description for
that taxation year in respect of the particular amount by applying section
117.1 (without reference to subsection 117.1(3)) to the amount determined under
paragraph (c);
(e) for the 2009
taxation year, to be replaced by the amount that is the greater of
(i) the amount that is
the total of $300 and the amount that would be determined for that description
for that taxation year in respect of the particular amount by applying section
117.1 (without reference to subsection 117.1(3)) to the amount determined under
paragraph (d), and
(ii) $10,000; and
(f) for the 2010
and subsequent taxation years, to be replaced by the amount that is the amount
that would be determined for that description for those years in respect of the
particular amount by applying section 117.1 (without reference to subsection
117.1(3)) to the amount determined under paragraph (e).
(3.2) The amount of
$6,055 referred to in subparagraphs (a)(ii) and (b)(iv) of the
description of B in subsection (1) (in this subsection referred to as the
“particular amount”) that is to be used for the purpose of determining the
amount of that description is
(a) for the 2005
taxation year, to be replaced by the amount that is the total of $425 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount if this section were read without reference to
this subsection and section 117.1 were read without reference to subsection
117.1(3);
(b) for the 2006
taxation year, to be replaced by the amount that is the total of $170 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (a);
(c) for the 2007
taxation year, to be replaced by the amount that is the total of $85 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (b);
(d) for the 2008
taxation year, to be replaced by the amount that is the total of $85 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (c);
(e) for the 2009
taxation year, to be replaced by the amount that is the greater of
(i) the amount that is
the total of $255 and the amount that would be determined for that description
for that taxation year in respect of the particular amount by applying section
117.1 (without reference to subsection 117.1(3)) to the amount determined under
paragraph (d), and
(ii) $8,500; and
(f) for the 2010
and subsequent taxation years, to be replaced by the amount that is the amount
that would be determined for that description for those years in respect of the
particular amount by applying section 117.1 (without reference to subsection
117.1(3)) to the amount determined under paragraph (e).
(3.3) The amount of $606
referred to in subparagraphs (a)(ii) and (b)(iv) of the
description of B in subsection (1) (in this subsection referred to as the
“particular amount”) that is to be used for the purpose of determining the
amount of that description is
(a) for the 2005
taxation year, to be replaced by the amount that is the total of $42.50 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount if this section were read without reference to
this subsection and section 117.1 were read without reference to subsection
117.1(3);
(b) for the 2006
taxation year, to be replaced by the amount that is the total of $17 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (a);
(c) for the 2007
taxation year, to be replaced by the amount that is the total of $8.50 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (b);
(d) for the 2008
taxation year, to be replaced by the amount that is the total of $8.50 and the
amount that would be determined for that description for that taxation year in
respect of the particular amount by applying section 117.1 (without reference
to subsection 117.1(3)) to the amount determined under paragraph (c);
(e) for the 2009
taxation year, to be replaced by the amount that is the greater of
(i) the amount that is
the total of $25.50 and the amount that would be determined for that
description for that taxation year in respect of the particular amount by
applying section 117.1 (without reference to subsection 117.1(3)) to the amount
determined under paragraph (d), and
(ii) $850; and
(f) for the 2010
and subsequent taxation years, to be replaced by the amount that is the amount
that would be determined for that description for those years in respect of the
particular amount by applying section 117.1 (without reference to subsection
117.1(3)) to the amount determined under paragraph (e).”