Content of Bills / Discrepancy with Provisions of the Ways and Means Resolution

Discrepancy with provisions of the ways and means resolution

Journals pp. 784-6

Debates pp. 5592-4

Background

On May 17, as consideration of second reading and reference to Committee of the Whole of Bill C-56, an Act to amend the statute law relating to income tax, was about to begin, Mr. Stevens (York—Simcoe) raised a point of order. He claimed that there was a discrepancy between a clause of the bill and the ways and means resolution upon which it was based. Specifically, in reference to Clause 30 he maintained that some of its provisions were different from the ways and means motion in two respects: the date of effectiveness and the range of application. After contributions were made by several Members, the Speaker reserved his decision. One day later, May 18, the Speaker offered some comments on the point of order, but did not make a full statement as it required more study.

Issue

What is the effect of a discrepancy between a tax bill and the ways and means resolution upon which it is based?

Decision

As the matter concerns an exemption from a tax rather than an imposition of a tax, there is no reason to arrest the progress of the bill. However, for the sake of consistency at least, a ways and means motion covering this specific provision should be brought in by the government before Clause 30 is considered in Committee of the Whole.

Reasons given by the Speaker

A ways and means motion which forms the basis of a tax bill is an expression of the financial prerogative of the Crown. Standing Order 60(11) requires that the bill or bills introduced pursuant to the ways and means resolution must be "based on" that resolution. This does not mean that the bill or bills must be identical with the resolution, but to permit a substantial difference between the two would be contrary to Standing Orders and earlier rulings of the Chair.

There is no provision in the ways and means motion to cover a particular section of Clause 30.

Authority and precedents cited

May, 19th ed., p. 790.

Journals, December 18, 1974, p. 224; July 15, 1975, pp. 709-11. Debates, December 18, 1974, pp. 2380-1; July 15, 1975, pp. 7582-3.

References

Debates, May 17, 1978, pp. 5512-7; May 18, 1978, p. 5540.