Bill C-214
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1st Session, 36th Parliament, 46 Elizabeth II, 1997
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The House of Commons of Canada
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BILL C-214 |
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An Act to allow taxpayers to inform
government of their views on levels and
priorities for the expenditure of tax
revenues and to provide for
parliamentary review of the results
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| Short title
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1. This Act may be cited as the People's Tax
Form Act.
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| Definitions
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2. The definitions in this section apply in
this Act.
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| ``Committee'' « comité »
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``Committee'' means the Standing Committee
of the House of Commons on Finance.
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| ``Form'' « formule »
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``Form'' means the People's Tax Form re
ferred to in subsection 3(1).
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| ``Minister'' « ministre »
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``Minister'' means the Minister of National
Revenue.
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| ``taxpayer'' « contribua- ble »
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``taxpayer'' means an individual who is liable
to pay tax under the Income Tax Act.
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| ``tax return'' « déclaration d'impôt »
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``tax return'' means a form issued by the Min
ister for the calculation of individual in
come tax liability under the Income Tax Act.
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| People's Tax
Form
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3. (1) The Governor in Council shall, by
order, establish a People's Tax Form to allow
taxpayers to express their views on the
allocation of public funds to the main govern
ment programs and expenditures.
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| Form sent to
taxpayers
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(2) In respect of every taxation year com
mencing with the 1998 taxation year, the
Minister shall cause a copy of the Form to be
included with every tax return that is sent to a
taxpayer or made available to taxpayers for
the computation of tax liability.
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| Submission of
Form is
voluntary
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(3) The taxpayer may complete and submit
the Form with the taxpayer's return.
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| Notice
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(4) Every Form shall be accompanied by a
notice that the completion and submission of
the Form with the taxpayer's return is volun
tary.
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| Analysis of
Forms
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4. (1) The Minister shall cause all Forms
returned by the due date for tax returns to be
analysed and the opinions expressed in them
to be summarized and shall cause the summa
ries to be expressed in an analysis that shall
include a description of the method used to
prepare the summaries.
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| Completion
by September
1
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(2) The analysis must be completed by the
September 1 next following the due date for
the submission of the tax return.
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| Distribution
of analysis
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(3) The Minister shall, on the completion of
the analysis, forthwith send a copy to every
member of the Senate and the House of
Commons and cause a copy to be laid before
the Senate and the House of Commons on one
of the first five days on which each House is
sitting after the September 1 by which the
analysis is completed.
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| Analysis
deemed
referred to
Committee
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(4) On being laid before the House of
Commons, the analysis shall be deemed
referred to the Committee for review and
report to the House.
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| Duty of
Committee
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5. In addition to any instructions the
Committee may receive from the House of
Commons, the Committee may call for and
receive testimony from witnesses respecting
the analysis and its comparison with govern
ment expenditures and may include in its
report
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| Amendment
of Form
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6. (1) Subject to subsection (2), the Gover
nor in Council may, by order, amend the Form.
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| Reasons laid
before
Commons
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(2) No order shall be passed to amend the
Form unless the Minister has, no less than
fifteen sitting days beforehand, laid before the
House of Commons the proposed new Form
and the reasons for the change.
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