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Tuesday, March 23, 2021 (No. 74)

Report Stage of Bills

Bill C-224

An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

Notices of Motions

Motion No. 1 — March 11, 2021 — — That Bill C-224 be amended by restoring the long title as follows:

“An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces”

Pursuant to Standing Order 76.1(2), notice also received from:

— March 18, 2021

Motion No. 2 — March 11, 2021 — — That Bill C-224 be amended by restoring the preamble as follows:

“Whereas the residents of Quebec are the only ones in Canada who have to submit both a federal tax return and a provincial tax return;

And whereas the National Assembly and Government of Quebec have expressed their desire to put an end to this situation by entering into an agreement with the Government of Canada to allow residents of Quebec to submit a single tax return and to make the Government of Quebec responsible for collecting the taxes;”

Pursuant to Standing Order 76.1(2), notice also received from:

— March 18, 2021

Motion No. 3 — March 11, 2021 — — That Bill C-224 be amended by restoring Clause 1 as follows:

“1 An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces is amended by adding the following after section 20:

20.1 (1) The Minister, with the approval of the Governor in Council, may, on behalf of the Government of Canada, enter into an agreement with the government of a province under which the government of the province will collect the federal personal and corporation income taxes on behalf of the Government of Canada and will make payments to the Government of Canada in respect of the taxes so collected, in accordance with such terms and conditions as the agreement prescribes.

(2) The Minister, with the approval of the Governor in Council, may, on behalf of the Government of Canada, enter into an agreement amending the terms and conditions of an agreement entered into under subsection (1).

(3) Any agreement entered into under subsection (1) must provide measures to mitigate the impacts that the implementation of the agreement may have on the employment of affected persons.

(4) When an agreement is entered into under subsection (1), the Minister shall undertake, on behalf of the Government of Canada, negotiations with the foreign taxing authorities in order to amend the income tax treaties, income tax agreements and tax information exchange agreements that they have entered into with Canada so that the government of the province has access to all the tax information necessary to implement the agreement from those taxing authorities directly.”

Pursuant to Standing Order 76.1(2), notice also received from:

— March 18, 2021

Motion No. 4 — March 11, 2021 — — That Bill C-224 be amended by restoring Clause 2 as follows:

“2 Within 90 days of the coming into force of this Act, the Minister shall undertake discussions with the Government of Quebec in order to enter into, within a year, the agreement referred to in section 20.1 of An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces.”

Pursuant to Standing Order 76.1(2), notice also received from:

— March 18, 2021