Questions Related to Content of Bills / Ways and Means Motion

Scope

Debates pp. 23629-30

Background

On March 3, at the start of consideration in Committee of the Whole of Bill C-139, An Act to amend the statute law relating to income tax (No. 2), Mr. Lewis (Simcoe North) rose on a point of order to express doubts as to the acceptability of clauses 1 and 109 of the bill, which in his view, provided a power to levy taxes exceeding that authorized in paragraphs 1 and 151 of the Ways and Means motion passed by the House on December 3, 1982, and on which the provisions of the bill must be based. After hearing Members' comments, the Deputy Chairman (Mr. Blaker) ruled several days later.

Issue

Do these clauses in the bill exceed the scope of the Ways and Means resolution on which the bill is based?

Decision

No. In this case, the clauses in the bill conform with the Ways and Means resolution.

Reasons given by the Deputy Chairman

Clauses 1 and 109 are in conformity with the Ways and Means resolution and regular practice has been followed. There is no imposition of a tax which is not already covered by the resolution; if there were, a new Ways and Means motion would indeed have to be tabled and adopted.

Sources cited

Journals, December 18, 1974, p. 224; July 14, 1975, p. 707; May 19, 1978, pp. 784-6.

References

Debates, March 3, 1983, pp. 23394-9.