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An Act to amend the Excise Tax Act (school authorities)

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Sponsor

Kevin Waugh  Conservative

Introduced as a private member’s bill. (These don’t often become law.)

Status

Defeated, as of Oct. 19, 2016
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends the Excise Tax Act in order to increase the goods and services tax rebate rate for school authorities from 68% to 100%.

Similar bills

C-259 (41st Parliament, 2nd session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)
C-259 (41st Parliament, 1st session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)
C-459 (40th Parliament, 3rd session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)
C-459 (40th Parliament, 2nd session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)
C-452 (39th Parliament, 2nd session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)
C-452 (39th Parliament, 1st session) An Act to amend the Excise Tax Act (goods and services tax on school authorities)

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-241s:

C-241 (2022) An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons)
C-241 (2020) An Act to amend the Parliament of Canada Act (change of political affiliation)
C-241 (2020) An Act to amend the Parliament of Canada Act (change of political affiliation)
C-241 (2013) An Act to amend the Canadian Bill of Rights (right to housing)

Votes

Oct. 19, 2016 Failed That the Bill be now read a second time and referred to the Standing Committee on Finance.

Historic Sites and Monuments ActPrivate Members' Business

December 13th, 2017 / 5:15 p.m.


See context

Conservative

Kevin Waugh Conservative Saskatoon—Grasswood, SK

Mr. Speaker, I am pleased to rise to speak in support of Bill C-374, put forward by my colleague from Cloverdale—Langley City. This piece of legislation seeks to amend the Historic Sites and Monuments Act. The bill addresses call to action No. 79 from the Truth and Reconciliation Commission's report, which reads:

Commemoration 79. We call upon the federal government, in collaboration with Survivors, Aboriginal organizations, and the arts community, to develop a reconciliation framework for Canadian heritage and commemoration. This would include, but not be limited to: i. Amending the Historic Sites and Monuments Act to include First Nations, Inuit, and Métis representation on the Historic Sites and Monuments Board of Canada and its Secretariat.

There are two further recommendations under the commemoration heading of the commission, but these are not discussed in this legislation.

Prior to being assigned to the indigenous and northern affairs committee, I was a member of the heritage committee for a year and a half. While the majority of the heritage committee meetings were dedicated to a media study on the impact of digital technology on print media and other media in this country, including indigenous publications and broadcasting, there were also four very interesting meetings concerning the state of Canadian museums.

My experience on the indigenous and northern affairs committee has been limited to land claims and the response of indigenous communities, including those in Saskatchewan, to the wildfires this past year. Nonetheless, it has also given me some insight into how the communities work. I believe my experiences on both the heritage and indigenous affairs committees have served me well in addressing the merits of the bill before us.

The mandate of the Historic Sites and Monuments Board of Canada is to advise the Government of Canada, through the Minister of Environment and Climate Change, on the commemoration of nationally significant aspects of Canada's history.

Following a thorough evaluation process and recommendation by the board, the minister declares the site, the event, or person of national historic significance.

In addition to handling designations of national significance, the board provides advice on the other related laws and programs.

The board comprises a representative from each province and territory, with appointments of up to five years and the possibility of additional terms. There is also the librarian and archivist of Canada, an officer of the Canadian Museum of History, and the vice-president of Parks Canada's heritage conservation and commemoration directorate, who acts as the board's secretary. Presently, quorum sits at 10.

My home province of Saskatchewan has many national historic sites, some of which are in my own backyard. A very good example is the Wanuskewin Heritage Park in Saskatoon. I have walked the land of Wanuskewin many times. It is 240 hectares and there are 19 sites that represent the active and historical society of the northern plains peoples. Six thousand years ago indigenous peoples from across the northern plains gathered there to hunt bison and gather food and herbs and to escape the winter winds.

The story of Wanuskewin is just beginning to be uncovered. Along the Trail of Discovery one will find the University of Saskatchewan hard at work at excavation sites. These sites provide clues to the daily existence of early peoples. The park also provides unique experiences such as tipi camping.

Always looking forward, the management board of the Wanuskewin park has launched a $40 million fundraising campaign called “Thundering Ahead”. In a very short time it has nearly reached its goal. I am so proud of the people on the board of the Wanuskewin Heritage Park in my city.

The renewal plan includes reintroducing interactive exhibit galleries, improving educational offerings, expanding and renovating the facility, and introducing a herd of plains bison.

All this is being done with a view to it becoming a UNESCO world heritage site. We do not have any in Saskatchewan. This would be the very first. It is a lofty goal, but it is very exciting to see a bison herd back on these plains. None of this would be happening if the Historic Sites and Monuments Board had not proclaimed Wanuskewin a national historic site.

Another national historic site in my province is our legislative building in the capital city of Regina. According to the Parks Canada directory of heritage designations website, key elements that express the heritage value of this site include the cultural landscape of the legislative building within its grounds and centred on Wascana Lake; its fine exterior masonry of Tyndall sandstone; the high quality of the materials, including stone, marble, and wood, all carved with great skill by craftsmen brought in for their expertise; the stone carving within the facades of shields; the stone carvings of allegorical figures of settlers and aboriginal people, wheat sheaves, and garlands; and its original layout and public spaces, such as the grand staircase, the skylit rotunda under the dome, and the library, galleries, and legislative chamber, with their fine finishes featuring marble, oak, and carved limestone detailing.

If any of the description bears a passing resemblance to where we sit today, it is because both the House of Commons, after the fire of 1916, and the Saskatchewan legislature were built by the same Montreal company, Peter Lyall and Sons Construction Co., and the fine craftsmen he employed both here in Ottawa and in Regina, the capital of Saskatchewan. If members have not been there, the Saskatchewan legislative building is truly a beautiful building, and I would encourage anyone to take a tour of it when in our provincial capital of Regina.

Now on to the matters at hand. There is a wonderful resource available to our members of Parliament. It is called House of Commons Procedure and Practice. I have used it many times, especially when I sponsored my own private member's bill, Bill C-241, which, sadly, was unsuccessful.

I mentioned here before that under the heading “Private Members' Business”, it states:

There is a constitutional requirement that bills proposing the expenditure of public funds must be accompanied by a Royal Recommendation, which can only be obtained from the Government and presented by a Minister. A private Member may introduce a public bill containing provisions requiring the expenditure of public funds, provided that a Royal Recommendation is obtained by a Minister before the bill is read a third time and passed.

Because Bill C-374 would require additional expenditures for the Historic Sites and Monuments Board to cover the expenses of three additional members, I wonder how this could be achieved, even for a member of the governing party. Is there a plan in place to acquire the royal recommendation before third reading? I will leave that to my colleague, the member for Cloverdale—Langley City, to answer during the question and answer period.

I would like to suggest an alternative plan, without the need for a royal recommendation, a trip to the committee, and a trip to the Senate, all of which take a great deal of time, as we know in this House. The alternative would simply mean an amendment to the composition of the board membership by including the requirement that three of the 13 provincial and territorial members be first nations, Inuit, and Métis. This could be done in relatively short order. In fact, there are two vacancies on the board right now, one in the province of Quebec and one in Yukon. I believe a third will become vacant next month, in January. I do not know if the author of Bill C-374 has given this alternative any thought.

I see that my time is up. I want to wish you, Mr. Speaker, your family, and all those in the House a merry Christmas as we take a break heading into this month and January.

Second ReadingBudget Implementation Act, 2016, No. 2Government Orders

November 15th, 2016 / 11:45 a.m.


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Conservative

Tom Kmiec Conservative Calgary Shepard, AB

Madam Speaker, the member talked about the generous programs of the government, which it is basically financing with debt, large volumes of debt that will be paid for by future generations. This debt will have to be paid by them through higher taxes. That is quite the legacy the government is leaving for our children, the next generation that comes after us, and probably our grandchildren.

The member talked about how we are going to help children in school. With his school board experience, it is interesting that the member also voted against Bill C-241, which was a private member's bill that would have helped school boards have an easier time paying the excise tax with a reduction.

On child poverty rates, the member must know that the Liberal record is quite terrible. Between 1993 and 2005-06, when the Liberals were in charge, child poverty rates stayed exactly the same. During the Conservative government's years, child poverty rates actually went down significantly. They went down from 14.7% for the last year figures are available. There was a nearly 2% difference from the start to the finish of the government's record. Why is the member voting for a budget that will basically leave future generations with huge amounts of debt and worse off--

TaxationPetitionsRoutine Proceedings

October 7th, 2016 / 12:10 p.m.


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Conservative

Kevin Waugh Conservative Saskatoon—Grasswood, SK

Mr. Speaker, it is my pleasure today to present e-petition no. 389, signed by hundreds of Canadians.

The petitioners are calling on members of Parliament to support my private member's bill, Bill C-241. Second reading will be on Monday, October 17. Bill C-241 seeks to amend the Excise Tax Act to refund 100% GST paid by Canadian school authorities.

TaxationPetitionsRoutine Proceedings

September 23rd, 2016 / 12:10 p.m.


See context

Conservative

Kevin Waugh Conservative Saskatoon—Grasswood, SK

Mr. Speaker, it is my pleasure today to present another petition signed by Canadians who are calling on members of Parliament to support Bill C-241, which seeks to amend the Excise Tax Act to refund 100% of the GST paid by Canadian school authorities.

TaxationPetitionsRoutine Proceedings

September 19th, 2016 / 3:10 p.m.


See context

Conservative

Kevin Waugh Conservative Saskatoon—Grasswood, SK

Mr. Speaker, it is my pleasure today to present two more petitions signed by Canadians who are calling on members of Parliament to support Bill C-241, which seeks to amend the Excise Tax Act to refund 100% GST paid by Canadian school authorities.

The Speaker Geoff Regan

The House will soon consider private members’ business for the first time since the opening of this Parliament. I would therefore like to make a brief statement regarding the management of private members' business. I want to remind all hon. members about the procedures governing private members’ business and the responsibilities of the Chair in the management of this process.

As members know, certain constitutional procedural realities constrain the Speaker and members insofar as legislation is concerned. One such procedural principle concerns whether or not a private member’s bill requires a royal recommendation. The Speaker has underscored this principle in a number of statements over the course of preceding Parliaments.

As noted on page 831 of the second edition of House of Commons Procedure and Practice:

Under the Canadian system of government, the Crown alone initiates all public expenditure and Parliament may only authorize spending which has been recommended by the Governor General. This prerogative, referred to as the “financial initiative of the Crown”, is the basis essential to the system of responsible government and is signified by way of the “royal recommendation”.

The requirement for a royal recommendation is grounded in constitutional principles found in the Constitution Act, 1867. The language of section 54 of that act is echoed in Standing Order 79(1), which reads:

This House shall not adopt or pass any vote, resolution, address or bill for the appropriation of any part of the public revenue, or of any tax or impost, to any purpose that has not been first recommended to the House by a message from the Governor General in the session in which such vote, resolution, address or bill is proposed.

Any bill which authorizes the spending of public funds for a new and distinct purpose or effects an appropriation of public funds must be accompanied by a message from the Governor General recommending the expenditure to the House. This message, known formally as the royal recommendation, can only be transmitted to the House by a minister of the crown.

A private member’s bill that requires a royal recommendation may, however, be introduced and considered right up until and including third reading on the assumption that a royal recommendation may be provided by a minister. If none is produced by the conclusion of the third reading stage, the Speaker is required to decline to put the question on third reading.

Following the establishment, or subsequently the replenishment, during a Parliament of the order of precedence, the Chair has developed a practice of reviewing items so that the House can be alerted to bills which at first glance appear to infringe upon the financial prerogative of the crown. The aim of this practice is to allow members the opportunity to intervene in a timely manner to present their views about the need for those bills to be accompanied by a royal recommendation.

Accordingly, following the establishment of the order of precedence on February 26, 2016, I wish to draw the attention of the House to two bills which give the Chair some concern as to the spending provisions that they contemplate. These are Bill C-241, An Act to amend the Excise Tax Act (school authorities), standing in the name of the member for Saskatoon—Grasswood; and Bill C-243, An Act respecting the development of a national maternity assistance program strategy and amending the Employment Insurance Act (maternity benefits), standing in the name of the member for Kingston and the Islands.

I would encourage hon. members who would like to make arguments regarding the requirement of a royal recommendation for any of these bills, or with regard to any other bill now on the order of precedence, to do so at the earliest opportunity.

I thank honourable members for their attention.

It being 11:10 a.m., the House will now proceed to the consideration of private members' business as listed on today's order paper.