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Notice PaperNo. 100 Tuesday, March 27, 2012 10:00 a.m. |
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Introduction of Government Bills |
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Introduction of Private Members' Bills |
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Notices of Motions (Routine Proceedings) |
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Questions |
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| Q-5522 — March 26, 2012 — Mr. Mai (Brossard—La Prairie) — With regard to tax evasion and its effects on the Canadian economy: (a) does the Canada Revenue Agency (CRA) publish estimates of the tax gap caused by offshore tax avoidance, and, (i) if so, which method does the government utilize to calculate this gap, (ii) if not, why not; (b) what is the 10-year trend for (i) the number of transfer pricing audits, (ii) the budgeting for and Full-Time Equivalent (FTE) staffing of auditors dealing with transfer pricing audit; (c) what is the amount of annual capital flow from Canada to the United States resulting from bilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (d) what is the amount of annual capital flow from Canada to the European Union resulting from bilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (e) what is the amount of annual capital flow resulting from multilateral trade mispricing (i) per capital flow, (ii) by proportion of total trade, (iii) per tax loss; (f) what are the internal deadlines set by the Exchange of Information (EOI) Services (CRA) as concerns responses to EOI requests received, (i) how many EOI requests received does the CRA deal with per year, (ii) what is the 10-year trend for EOI requests received by the CRA, (iii) what is the median response time for an EOI request received by the CRA, (iv) from which jurisdiction does the CRA receive the most EOI requests, (v) from which jurisdiction does the CRA request the most EOIs; (g) does Canada collaborate with its EOI partners to ensure the EOI provisions are not restricted, and, if so, (i) with which jurisdictions, (ii) to what specific ends, (iii) have there been any changes to the CRA approach as a result of these collaborations; (h) how prevalent are bearer shares in Canada, (i) what measures exist to ensure that ownership information is available with no exceptions, (ii) are all nominees obliged to maintain relevant ownership information when they act as legal owners on behalf of any other person, (iii) has the government studied the possibility of subjecting nominees to anti-money-laundering laws, and, if not, why not; (i) are credit card, ATM, and stored-value cards defined as monetary instruments in the Proceeds of Crime (Money Laundering) and Terrorist Financing Act; (j) do law enforcement and customs services have, or has the government studied extending to them, card reading capacities aimed at catching suspected brief-case bankers; (k) how many Canadian financial institutions operate in lower tax jurisdictions and what are their names; (l) how many Canadian financial institutions engage in capital arbitrage by allocating capital to lower tax jurisdictions and thereby lowering their effective tax rate; (m) does the government calculate the effects of Canadian financial institutions operating in lower tax jurisdictions on (i) Canadian financial institutions tax rate, (ii) increases in after-tax earnings, (iii) net income; (n) what is the percentage of auditors and numbers of FTE auditors (i) working on individual tax evasion, (ii) working on corporate tax evasion, (iii) working on corporate transfer mispricing, (iv) what is the 10-year trend for the budgeting for and staffing of these auditors; and (o) what is the percentage of auditors and numbers of FTE auditors (i) auditing individuals using tax havens, (ii) auditing corporations using tax havens, (iii) what is the 10-year trend for the budgeting for and staffing of these auditors? |
| Q-5532 — March 26, 2012 — Mr. Mai (Brossard—La Prairie) — With regard to the government’s strategy for combating tax havens: (a) does the government plan to reform the arm’s-length principles under section 247 of the Income Tax Act; (b) has the Canada Revenue Agency (CRA) or any department studied the impact of replacing Canadian Generally Accepted Accounting Principles (GAAP) with International Financial Reporting Standards (IFRS) in terms of (i) taxable impact, (ii) reporting, (iii) tax fraud; (c) has the government studied the possibility of requiring multinational corporations to report on a country-by-country basis on all their transactions, including, (i) labour costs and number of employees, (ii) finance costs, third-party and intra-group transactions, (iii) profits before taxes, (iv) provisions for taxes, (v) taxes actually paid; (d) has the government studied the possibility of providing disclosed information available within federal institutions to provincial Attorneys General for the purpose of civil forfeitures; (e) has the government studied the possibility of lengthening the detention-accountability regime found in section 490 of the Criminal Code; (f) has the government studied the possibility of modernizing the Canada Evidence Act; and (g) what will be the effect of cuts on the CRA auditor capacity to investigate offshore bank accounts and tax havens? |
Notices of Motions for the Production of Papers |
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Business of Supply |
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Government Business |
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Private Members' Notices of Motions |
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| M-341 — March 26, 2012 — Ms. Mathyssen (London—Fanshawe) — That, in the opinion of the House, the government should change the mandate of the Seniors Advisory Council to operate independently from the offices of the Minister of Human Resources and Skills Development and the Minister of State (Seniors), to publish reports under its own authority, and to function independently in carrying out responsibilities to the Council’s work, while executing administrative and financial responsibilities according to public service standards. |
Private Members' Business |
| M-313 — February 8, 2012 — Mr. Plamondon (Bas-Richelieu—Nicolet—Bécancour) — That, in the opinion of the House, the governor general should exercise the same financial discipline that the government is asking of the public, and that the government should make the governor general’s salary subject to the general tax regime. |
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| S-201 — December 8, 2011 — Mr. Regan (Halifax West) — Second reading and reference to the Standing Committee on Canadian Heritage of Bill S-201, An Act respecting a National Philanthropy Day. |
| To be added to the business of the House on a day fixed by the Speaker, pursuant to Standing Order 30(7) — March 7, 2012. |
| Redesignated day — Tuesday, March 27, 2012, immediately after the scheduled Private Members' Business for that day. |
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| 2 Response requested within 45 days |
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