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Tabling of the Notice of Ways and Means Motion on Certain Tax Measures

The following is excerpted from the 22 April 2013 news release by Finance Canada.

...[Government of Canada] has tabled in the House of Commons a detailed Notice of Ways and Means Motion to implement certain tax measures in Economic Action Plan 2013…

The Notice of Ways and Means Motion includes the following tax measures, among others:

…

  • Allowing collection action for 50% of taxes, interest and penalties in dispute in respect of a tax shelter that involves a charitable donation.
  • Amending rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons.
  • Providing the Minister of National Revenue the authority to withhold GST/HST refunds claimed by a business where the business has failed to provide certain GST/HST registration information.
  • Ending the current GST/HST point-of-sale relief for the Governor General.
  • Ensuring that the excise duty rate applicable to manufactured tobacco other than cigarettes and tobacco sticks is consistent with the rate applicable to other tobacco products.

More details on these measures can be found in the Notice of Ways and Means Motion and detailed explanatory notes at: http://www.fin.gc.ca/drleg-apl/nwmm-amvm-0413-eng.asp.

Topic(s)

International Trade and Border Management

Information source

Global Affairs Canada (GAC)
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