Recent Library of Parliament Legislative Summaries

The Library of Parliament in Ottawa has recently published a number of legislative summaries of important federal bills.

Among them are:

• Legislative Summary of Bill C-20: An Act establishing the Public Complaints and Review Commission and amending certain Acts and statutory instruments: "Bill C-20 establishes the independent Public Complaints and Review Commission (the Commission) to review and  investigate complaints against employees of the Royal Canadian Mounted Police (RCMP) and the Canada Border Services Agency (CBSA). The Commission replaces the existing Civilian Review and Complaints Commission (CRCC) which reviews complaints against the RCMP. Currently, no oversight authority is responsible for reviewing complaints against the CBSA."
• Legislative Summary of Bill C-65: An Act to amend the Canada Elections Act: "The bill amends the Canada Elections Act (CEA) to accomplish several distinct legislative objectives, including: providing for two additional days of advance polling; moving the next fixed election date; regulating voting at long-term care institutions; updating the process for voting by mail (special ballot); regulating voting at post-secondary educational institutions; amending the requirements relating to political parties’ policies for the protection of personal information; amending or creating new prohibitions pertaining to the electoral process; amending the regime applicable to third-party financing; granting new powers to the Commissioner of Canada Elections (CCE); and requiring the Chief Electoral Officer (CEO) to report to Parliament on potential changes to the electoral process."
• Legislative Summary of Bill C-50: An Act respecting accountability, transparency and engagement to support the creation of sustainable jobs for workers and economic growth in a net-zero economy: "The Government of Canada describes this legislative initiative as the product of comprehensive consultation, the purpose of which is to establish both a plan and mechanisms for governance and accountability to place the federal government in a better position to support workers and communities as Canada works to build a net-zero economy."
• Legislative Summary of Bill C-69: An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024: "Part 1 implements various income tax measures through amendments to the Income Tax Act and related statutes and regulations, including increasing the home buyers’ plan withdrawal limit and deferring the repayment period, creating the Canada Carbon Rebate for Small Businesses, and providing a refundable investment tax credit to qualified businesses for certain investments in clean technology manufacturing property (clauses 2 to 80). Part 2 enacts the Global Minimum Tax Act, which is a regime based on the Rules of the Organization for Economic Co-operation and Development, that ensures that large multinational corporations are subject to a minimum effective tax rate of 15% on their profits wherever they do business (clauses 81 to 111). Part 3 repeals the temporary relief for supplies of certain face masks, respirators and shields from the Goods and Services Tax/Harmonized Sales Tax, and implements certain measures regarding excise duty in respect of tobacco and vaping products, beer, spirits and wine. It also implements certain changes to the Underused Housing Tax (clauses 112 to 148). Part 4, which is divided into 44 divisions, implements various  measures. It amends numerous existing Acts that cover many areas of law. It also enacts the Consumer-Driven Banking Act (clauses 149 to 468)."

Library of Parliament legislative summaries summarize bills currently before Parliament and provide background information about them in an objective and impartial manner. They are prepared the Library's research staff which carries out research for and provides information and analysis to parliamentarians, Senate and House of Commons committees and parliamentary associations. Legislative summaries are revised as needed to reflect amendments made to bills as they move through the legislative process.

Recent Library of Parliament Legislative Summaries

The Library of Parliament in Ottawa has recently published a number of legislative summaries of important federal bills.

Among them are:

• Legislative Summary of Bill C-56: An Act to amend the Excise Tax Act and the Competition Act: "Bill C-56, An Act to amend the Excise Tax Act and the Competition Act (short title: Affordable Housing and Groceries Act), was introduced in the House of Commons on 21 September 2023 by the Deputy Prime Minister and Minister of Finance and received first reading that same day. The bill was passed by both chambers of Parliament after being amended in the House of Commons, and it received Royal Assent on 15 December 2023. Bill C-56 has two parts: Part 1 amends the Excise Tax Act (ETA) to temporarily enhance the Goods and Services Tax (GST) new residential rental property rebate in respect of new purpose-built rental housing. Part 2 amends the Competition Act to promote competition, particularly in the grocery sector. This legislative summary provides a brief description of the key amendments contained in Bill C-56."
• Legislative Summary of Bill C-48: An Act to amend the Criminal Code (bail reform): "Bill C-48 makes changes to Canada’s Criminal Code ... provisions concerning judicial interim release, also known as bail. It adds to existing “reverse onus” provisions that shift the prosecutor’s burden of demonstrating why an accused person should be held in detention pending trial onto the accused, who instead must demonstrate to the judge or justice of the peace that there is no reason warranting their detention. These amendments are in response to concerns raised by various stakeholders about crimes being committed by repeat violent offenders, in particular those who use firearms. These reverse onus amendments apply to accused persons who were previously convicted of a violent offence and are subsequently charged with violent offences or offences involving firearms, knives, bear spray or other weapons. The bill also proposes changes to address the risks posed by intimate partner violence, particularly when committed by repeat offenders. It adds considerations a justice must take into account during bail decisions regarding community safety and security concerns."
• Legislative Summary of Bill S-15: An Act to amend the Criminal Code and the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act: "The bill creates various Criminal Code offences in relation to elephants and great apes, including: possessing, breeding or impregnating elephants or great apes in captivity; possessing an elephant or great ape that is kept in captivity and failing to take reasonable measures to prevent natural breeding; and participating in any activities that involve elephants or great apes kept in captivity being used for entertainment purposes."

Legal Updates About COVID-19 Pandemic from Law Firm McCarthy Tetrault

Canadian law firm McCarthy Tetrault has been producing updates about the legal implications of the COVID-19 pandemic.

The material covers insurance losses, tax measures, the impact on contractual obligations, federal and provincial emergency powers, cyber issues, cancellations in the court system, and more.

Library of Parliament Background Paper: How Do Digital Multinationals Legally Avoid Tax in Canada?

The Library of Parliament recently published a background paper on how large digital companies like Google, Apple, Facebook and Amazon avoid corporate tax:

"In October 2019, noting that a growing number of countries no longer want to wait for an international agreement to be reached and are taking unilateral measures to tax certain multinationals, including those in the digital economy, the Secretary-General of the OECD [Organisation for Economic Co-operation and Development] proposed a unified approach to taxing multinationals. He hoped to restart negotiations between countries so that an international agreement could be reached by the end of 2020."

"In Canada, the federal government will have to decide whether to quickly implement its own tax on multinational digital companies, often referred to as 'GAFAs' in reference to Google, Apple, Facebook and Amazon, or whether to wait for the conclusion of an international agreement, which is anticipated in 2020, but is likely to be later, based on previous delays involving multilateral negotiations."

The paper looks at current Canadian corporate tax law and the development of an international tax treaty. It also examines the policies of the European Commission, France and United Kingdom.

Most Recent Issue of LawNow: Health Law

The most recent issue of LawNow is available online.

The magazine is published by the Centre for Public Legal Education Alberta.

The issue features a series of articles on the health law:

• AI in healthcare is coming, and we need to be ready
  Advancements of AI in healthcare give rise to various policy challenges that will need to be carefully addressed.
• Legal Response in Canada to the Opioid Crisis
  Parliament’s legal response to the opioid crisis is found within two key pieces of legislation.
• Seniors – Health, Homes, and Help from the Taxman
  Tax benefits may be available to help with potentially costly transitions to facilities or home renovations.
• Medical Assistance in Dying and its Enforceability in a Personal Directive
  Legislation with respect to MAID is not perfect and complex issues remain outstanding.
• A little nudge goes a long way in increasing organ donor registrations
  Canadians support organ donation but less than a quarter have made plans to donate.

There is also a special report on freedom of expression in Canada.

Updated GlobaLex Research Guide on International Tax Law

GlobaLex, a very good electronic collection created by the Hauser Global Law School Program at the New York University School of Law, has updated its guide on Researching International Tax Law:

"This research guide, based on International Tax Law: A Legal Research Guide (Buffalo: Hein, 2011) by Christopher C. Dykes, is designed to provide a starting point for those interested in international tax research. This guide will focus on international tax law from the global perspective but will also list information and sources for those interested in U.S. international taxation. This research guide will also discuss model income tax conventions, tax treaties, customary international law, and general principles of law. Secondary sources such as selected treatises, practice guides, and journals as well as online sources and research guides will also be covered."

Recent Research Publications from Canada's Library of Parliament

The Library of Parliament has published a number of interesting research publications recently:

• Hate Speech and Freedom of Expression: Legal Boundaries in Canada: "This paper explores the different types of restrictions that have been used in Canada to address the promotion of hatred and other related and potentially harmful forms of expression, such as the glorification of terrorism or the display of an intent to discriminate. It includes information on other ways in which crimes motivated by hatred are addressed in the criminal sentencing process and are tracked by law enforcement agencies. It also reviews some aspects of the debate surrounding ways to address hate propaganda."
• The Role of Parliamentary Secretaries: An Overview: "Parliamentary secretaries are members of Parliament from the governing party who are appointed by the prime minister to assist Cabinet ministers with their parliamentary duties. Under the direction of these ministers, parliamentary secretaries handle routine matters in the House of Commons, engage in committee work as non‑voting members, and assume some extra‑parliamentary responsibilities. Thus, parliamentary secretaries act as a link between ministers and other parliamentarians. Some may be given special assignments as well. Moreover, the office can serve as a training ground for future ministers or as a way of rewarding members of the government caucus. This provides an overview of the role of parliamentary secretaries and how this office has changed over time." 
• Taxation and Regulation of Digital Currencies: "Some believe that one day, digital currencies might replace a significant portion of currencies that governments have declared to be legal tender in their country, avoiding regulatory oversight and control. Therefore, the challenge for governments and regulators is to develop a regulatory environment for digital currencies and fintechs that fosters responsible development of these technologies, while protecting consumers, investors, businesses and the financial system. In Canada, legislation and/or regulations related to digital currencies exist with respect to taxation, money laundering and terrorist financing, securities and other financial regulations that affect fintechs."
• Federal Legislation affecting People with Disabilities: Where We Are Today:"While there is currently no overarching federal disability legislation in Canada, the idea has garnered attention for decades. Many voices, including a parliamentary committee, a federal task force, and advocates have called for legislative action to remove barriers to full participation and ensure the equality of people with disabilities (...) The introduction of federal accessibility legislation ('An Act to ensure a barrier-free Canada') is expected to benefit not only people with disabilities but also their caregivers. In a society where approximately 3.8 million Canadians aged 15 years or older have reported living with disabilities that limited their daily activities, any legislative reform is likely to have a major impact from coast to coast to coast."

How to Figure Out the Status of Federal Tax Legislation

SlawTips are a regular feature on the Slaw.ca website. They contain short legal research and writing advice. I often discover something I didn't know.

Last week, Susannah Tredwell, Manager of Library Services at DLA Piper (Canada) LLP in Vancouver, offered tips on How to Figure Out the Status of Proposed Federal Tax Legislation.

It's a quick step-by-step tutorial. 

Law Firm Bulletin Articles on the Recent Federal Budget

The website of the CAIJ (Centre d'accès à l'information juridique), which is associated with the courthouse libraries in the province of Quebec and the Quebec Bar Association, has a section devoted to private law firm news publications.

 

There have been many articles written about various aspects of the recent federal budget, including tax, trusts, charities, cannabis, trade and  financial institutions. There are articles in English and French:

• March 26 roundup
• March 27 roundup

Most Recent Issue of LawNow: Children in the Justice System

The most recent issue of LawNow is available online.

The magazine is published by the Centre for Public Legal Education Alberta.

The issue features a series of articles on children in the justice system as well as a special report on tax reform.. 

University of Victoria's Environmental Law Centre Proposes Sweeping Reform of Canadian Charity Law

The University of Victoria's Environmental Law Centre has released a report that calls on the federal government to introduce a major reform of charity law to bring it in line with other jurisdictions like the U.S., Australia, New Zealand and England.

The report was commissioned by the environmental group DeSmog Canada.

Under current legislation, registered Canadian charities cannot spend more than 10 per cent of resources on political activity or advocacy.

In 2012, the federal government announced a new audit program by the Canada Revenue Agency to investigate whether any charities may have violated political spending limits. Those charities audited include Amnesty International Canada and Pen Canada, as well as some of Canada’s most prominent environmental charities, including the David Suzuki Foundation, Tides Canada, West Coast Environmental Law, the Pembina Foundation, Environmental Defence, Equiterre and the Ecology Action Centre.

Since many of the audited groups have been highly critical of government action, many have expressed the fear that the new audit policy is either intended to silence them or will produce that effect indirectly. In theory, if auditors find that a registered charity has exceeded the cap on the amount of donated money that can be spent on political advocacy, it could see its charitable status revoked.

The report recommends:

• clearer statutory rules about what constitutes permissible political activity and a more generous limit on allowable political activities
• amending the Income Tax Act and policies to provide for less draconian penalties for inadvertent, non-repetitive or minor exceedances of limits on political activities
• establishing a politically independent Canadian Charities Commission
• modernizing the definition of “charitable purposes” to allow charitable organizations to pursue, as their primary objective, political activities in support of a charitable purpose such as the "prevention of poverty" (as opposed to the currently allowed "alleviation of poverty")

The report looks at the practices in a number of other jurisdictions such as Scotland, England and Wales, Australia, New Zealand, the USA, France and the Netherlands.

New Factsheets from the European Court of Human Rights

The European Court of Human Rights (ECHR) in Strasbourg has published a series of Factsheets that describe important jurisprudence of the institution on a number of subjects.

The ECHR recently added new Factsheets on the right to life, companies and taxation. They include key cases and pending applications before the Court.

The ECHR hears complaints from individuals living in any of the member states of the Council of Europe about violations of the European Convention of Human Rights. The Council of Europe is one of the continent's oldest political organizations, founded in 1949. It has 47 member countries.

LawNow Sept/Oct 2012 Issue Available

The Sept/Oct 2012 issue of  LawNow is available. The magazine is published by the Centre for Public Legal Education Alberta. As of this issue, what used to be a subscription-based publication is completely free online.

The current issue is devoted to "sex and taxes".

LawNow provides credible legal information and interpretation to help Canadian citizens understand law and better protect their interests.

University of Toronto Tax Wiki

Hooboy. Where were you back in the spring at tax time when I needed you?

Some people at the University of Toronto have created a Tax Wiki:

"taxwiki.ca aspires to provide Canadians with a free resource to find accurate answers to income tax questions of all kinds. The wiki's materials are based on original Canada Revenue Agency (CRA) documents, which are then updated by knowledgeable users (tax students, tax accountants, tax lawyers, tax academics) to reflect the current administration of Canadian tax law. Editors consult with authoritative resources, including the Income Tax Act and its regulations, rulings and other disclosures of the CRA, as well as decisions of the Tax Court of Canada, the Federal Court of Appeal, and the Supreme Court of Canada."

One of the main contributors, Professor Ben Alarie, provides background information about the project on the University of Toronto Law School Faculty Blog.

2010 Legal Trends Watch from Gowlings Law Firm

The Canadian law firm Gowlings has published its Gowlings Trendwatch:

"The videos and articles posted here feature our professionals with forecasts on important upcoming legal developments. Each of our contributors examines a trend that Canadian and/or international businesses are likely to face over the coming months."

"Videos and related documents on legal trends in a range of industries will be posted regularly, so visit often to see our latest forecasts."

The developments include the harmonized sales tax controversy, mergers and acquisitions activity, advertising law, class actions, trade talks with the European Union and corruption.

[Source: Vancouver Law Librarian Blog]

2007 Charity Law Developments in Canada

In its most recent Charity Law Bulletin, the professional firm of Carters, affiliated with Fasken Martineau DuMoulin LLP, describes the most significant legislative, regulatory and common law developments in 2007 that affected the operations of Canada's tens of thousands of charities.

"The following article provides an up to date summary of some of the more important of these developments over the whole of 2007, including recent changes under the Income Tax Act, new policies and publications from the Charities Directorate of the Canada Revenue Agency, select federal legislative issues affecting charities, as well as a selection of some of the more significant court decisions during the past year."

New Publication from Library of Parliament on Canada-U.S. Tax Treaty

The Parliamentary Information and Research Service of the Library of Parliament recently posted a brief research paper from late March entitled Income Tax Conventions and the Taxation of Non-resident Investment Income Under the Canada-United States Tax Treaty:

"Canada is a signatory to a large number of bilateral income tax conventions. For many Canadian businesses and individuals, the most important of those conventions is the tax treaty between Canada and the United States, which is currently under renegotiation. In recent years, the United States has agreed to significant tax treaty modifications with such trading partners as the United Kingdom, Japan, and Mexico and, as a consequence, the payment of cross-border dividends by a subsidiary to its parent company is exempt from withholding tax. In some instances, these modifications have also eliminated or reduced withholding taxes on interest payments between unrelated parties ... In Canada, several business groups and tax experts have argued that similar changes should be implemented in the changes to the Canada–United States income tax convention that are currently under negotiation."

Overview of Government Revenues/Spending

The 2004 edition of Finances of the Nation is now available online. This is the ninth volume in the annual series by the Canadian Tax Foundation that studies the revenues and expenditures of the federal, provincial, and local governments of Canada.

It is one of the only places that allows one to easily see and compare how each level of government gets and spends your money.

Table of contents:

1. The Structure of Canadian Government
2. Summary of Budgets
3. Taxes on Individuals
4. Taxes on Business
5. Sales and Other Taxes
6. Property and Related Taxes
7. Other Revenue
8. Transfer Payments
9. Social Services
10. Education
11. Health
12. Transportation and Communications
13. Protection and Defence
14. Resource Conservation and Industrial Assistance
15. Other Expenditures
16. Public Debt
17. Crown Corporations
    
    Appendix A: Financial Management System Perspective: All Governments
    Appendix B: Economic Perspertive
    Appendix C: Financial Results for Selected Municipalities