Immigration Act see Immigration--Terrorist groups/criminal organizations

Immigration Act (amdt.), Citizenship Act (amdt.) and Customs Act (amdt.)(Bill C-44)--Minister of Citizenship and Immigration (Marchi)

>>First reading, 5525
>>Second reading, 5792-807, 5829-51, 6004-28
>>>Amdt. (Mayfield), 5806, negatived, on recorded division, 6004-5
>>>Agreed to, on recorded division, 6225-6
>>Citizenship and Immigration Standing Committee
>>>Referral, 6226
>>>Reported, with amdts., 8788
>>Report stage, 8918-31, 8946-50
>>>Motions
>>>>(Debien), 8926-30, negatived, on recorded division, 9029-30
>>>>(Marchi), 8949, agreed to, 8950
>>>>(Nunez), 8919-22, negatived, on recorded division, 9027-8; 8922-6, negatived, on recorded division, 9028-9; 8930-1, 8946-7, negatived, on recorded division, 9030-1; 8947-8, negatived, on recorded division, 9031
>>>Concurrence, M. (Marchi), agreed to, on recorded division, 9031-2
>>Third reading, 9172-89, 9210-34, 9253-67
>>>Agreed to, on recorded division, 9307-8, passed.
>>Senate passage, 13929
>>Royal Assent, 13938, Chap. 15, S.C. 1995
>>See also Immigration--Legislation; Immigrants--Criminals; Refugees--Criminals

Immigration Act (amdt.--visitors' visas)(Bill C-219)--Lee

>>First reading, 1649
>>Second reading, 2461-6
>>>Dropped from Order Paper, 2466
>>See also Immigration--Visas

Immigration and Refugee Board

>>Abolition, 9224, 10223
>>>o.q., 10516, 12799
>>Appointments, selection process, 800, 9178-9
>>>Advisory committee overseeing, Gordon Fairweather chairing, 10233
>>>Citizenship and Immigration Standing Committee reviewing, 5198, 5202
>>>>S.O. 31, 4515, 10508-9
>>>o.q., 575, 4345
>>>Patronage appointments,16078
>>>>Conflict of interest, influence peddling, inquiry, requesting, 8385
>>>>>o.q., 7806, 7852-3, 7858, 7929-30, 8937-40, 8998-9
>>>Refugee advocacy group members, 665
>>Bal, Inderjit Singh, member, illegal immigrant, 8385
>>Claimants, approvals, increase, o.q., 7930
>>Commissioners, number, reducing from 175 to 112, 11581
>>Dismantling, subsumption of functions to Citizenship and Immigration Department, M. (Hanger), 17734-42
>>>Dropped to bottom of Order Paper, 17742
>>Employee, criminal investigation subject, hidden camera, use, o.q., 11192
>>Fleury, Jean-Guy, Executive Director, appointment, 10233
>>>CSIS connection, o.q., 10662
>>Frecker, John, Deputy Chair, appointment, 10233
>>Fyffe, Grey, Executive Director, release/dismissal, Progressive Conservative government (Mulroney) connections, 8385
>>>o.q., 7807
>>Hathaway report, government response, 8385, 10233
>>>o.q., 492-3, 6035, 10516
>>Hearings, panel size, 10233
>>Incompetence, S.O. 31, 15966-7
>>Independence and effectiveness, 9179
>>>Advocacy and lobby groups undermining, William Bauer statement, o.q., 7929-30
>>Jurisdiction/mandate, 5794, 5799, 6007, 6010-1, 6024-6, 10232
>>Legitimacy, public inquiry restoring, o.q., 8880
>>Reform Party position, 9184, 9215, 9230
>>Reorganization, Citizenship and Immigration Minister Marchi announcement, 10232-4, 16075
>>>o.q., 10328, 10516-7
>>>S.O. 31, 10261-2
>>Report, 1993, tabled, 3105
>>Schelew, Michael, Deputy Chair, conduct, intimidation allegations, 8385
>>>Accusers, names released, Privacy Act violations allegations, o.q., 7727-31, 7733, 7806-7
>>>Mawani, Nurjehan, Chair, report, Citizenship and Immigration Minister Marchi reviewing, releasing, o.q., 7806-7
>>>o.q., 7630, 7806, 8041
>>>Public inquiry, halting, o.q., 8880, 8937-8
>>>Resignation, $100,000 compensation, 9178-9
>>>>o.q., 8880, 8937-8, 8996-7
>>>>S.O. 31, 8992
>>Toronto, Ont. offices, $500,000 renovation costs, o.q., 11062
>>See also Citizenship and Immigration Standing Committee--Witness; Immigrants--Criminals; Refugees--Determination process--El Salvador--Inthavong

Immigration Appeal Division see Immigration--Appeal process

Immigration centres

>>Montreal, Que., problems, 6290

Immigration Enforcement Improvement Act (Bill C-316)--Peric

>>First reading, 10519-20
>>Second reading, 12556-64, 12867-75, 15021-7
>>>Agreed to, 15027
>>>Dropped to bottom of Order Paper, 12875
>>Citizenship and Immigration Standing Committee referral, 15027
>>See also Criminals--Foreign

Immigration officers see Immigration

Immigration Service

>>S.O. 31, 5719-20

Immunization see National Immunization Month

IMP Aerospace Components Ltd.

>>Aerospace industry, Amherst, N.S., plant, strike, S.O. 31, 19

Impaired driving

>>Blood samples, obtaining, 6524
>>Operation Lookout, Ontario program, S.O. 31, 4337-8
>>Supreme Court of Canada ruling, o.q., 6439
>>See also Border crossings; MADD Canada; National Safe Driving Week

Imports

>>Child labour-produced, banning, 8437-8
>>Price increase see Inflation--Rates
>>See also Cultural property; Customs Tariff; Farm chemicals; Footwear; Gasoline/automotive fuels--Additives, MMT; Manufacturing industries; Shallots; Wheat

Improving Social Security in Canada see Social security system--Reform

"In Business to Serve" program see Canada Post Corporation

In-Touch Graphics see Forestry--Reforestation

Incineration see Environment--Toxic substances

INCO Ltd.

>>Sudbury, Ont., S.O. 31, 6031

Income

>>After tax income, decrease, 3053
>>Real income, decline, 14034
>>Senior citizens, stability, 8583-5
>>Wealth distribution, 3550-1
>>Women-men, comparison, 5044
>>See also Child support payments; Developing countries; Family income; Farm income; Taxation; Tobacco/cigarettes--Smoking, Factors; Unemployment insurance--Employment insurance

Income contingent repayment plan see Canada Student Loans Program

Income security see Retirement income security; Social security system

Income security programs

>>Delivery, 6945
>>Information services
>>>Bathurst, N.B., telecentre, employees, bilingual qualifications, 3035
>>>>o.q, 2044-5
>>>Montreal, Que., voice mail system, senior citizens and disabled, difficulties in using, 4680-1, 4686-7
>>>>o.q., 301-2, 4137, 4207-8
>>>>Petitions, 8602, 8645-6, 8662-3, 8758, 8789, 10197-8
>>>Telephone service, poor quality, Auditor General 1992-1993 report, o.q., 301-2
>>Quebec review, federal-provincial co-operation, o.q., 14319-20
>>Redesign, access improvements, cost savings, etc., 16497
>>See also Senior citizens

Income splitting see Taxation--Fairness, Families

Income supplement plan see Social security system

Income supplements see Unemployment insurance

Income support program see Atlantic Groundfish Strategy; Fishermen

Income tax

>>Audits, visible minorities, o.q., 17278
>>Automobile operating costs, 4411, 4417
>>Budget, Feb. 27/95 measures, 11391, 11398
>>Business and professional income, year end for tax purpose selection option, eliminating, 10 year transition period, Feb. 27/95 budget measure, 10101, 11775-6
>>>o.q., 10617, 10663-4
>>Calculation, family income basis, 2681-2
>>Charitable donations, 3794, 3814, 12267, 12269-70
>>>United States system, comparison, S.O. 31, 17382-3
>>>Works of art, S.O. 31, 17229
>>>See also Hockey--National Hockey League, Winnipeg Jets
>>Charitable donations tax credit, reducing 29% threshold from $250 to $200, Budget, Feb. 22/94, measure, 1711, 8555, 8558-60, 8583, 8588, 9767
>>Cheaters/cheating
>>>National Revenue Department cracking down, 744
>>>>S.O. 31, 1303
>>>Public acceptance, Peat Marwick Thorne study, o.q., 2789-90
>>Child care expenses see Child care--Expenses
>>Child support payments
>>>Federal-provincial committee study, 1711
>>>Tax differentials, child/spousal support payments, gap, narrowing, 3552, 3556
>>Child tax benefit see Child tax benefit
>>Child tax credits, targeting those in need, 6683, 6694
>>>o.q., 8434
>>Children, deductions, 12268
>>Children's benefits, eligibility, income threshold, 3057
>>Collecting, federal-provincial harmonization, o.q., 9946
>>Complexity of system, 11707, 11709, 11712, 11773, 11776-7, 12265-6, 12268, 12311-3, 14742, 15490-1, 15593, 16091
>>Conventions/protocols with other countries
>>>Double taxation, avoiding, 15585, 15592, 15594, 15608-9, 15612
>>>Estonia, Hungary, Latvia, Trinidad and Tobago, double taxation, withholding tax rate, etc., 15584-8, 15592-4, 15607-9, 15611-2
>>>>See also Income Tax Conventions Implementation Act, 1995 (Bill C-105)
>>>Investment and trade factors, 15585-8, 15592, 15594, 15608-9, 15612-3
>>>OECD model double taxation convention, 15585-7, 15592, 15607-9, 15612
>>>Parliamentary approval requirement, 15585
>>>Regulations, regulatory power, 15611
>>>Tax evasion, preventing, 15585, 15592, 15612
>>>Tax haven countries, 17719, 17731, 17750
>>>United States, 14705-14
>>>>High-income earners, benefits, 15490-1
>>>>Legislation (Bill S-9), 15459-72, 15539-51, 15592
>>>>>S.O. 31, 15521
>>>>See also Canada-United States Tax Convention Act, 1984 (amdt.)(Bill S-9)
>>Debt forgiveness, provisions, 11700, 11709, 11779-80, 12271, 13907, 14027
>>Deductions, 8567
>>>Provinces, consulting, o.q., 6444
>>>See also Child support payments; Education, post-secondary; Fire-fighters--Volunteer; Health--Air conditioners; Regional development--Investment RRSPs; Service clubs--Membership dues; Students--Student association dues
>>Disability tax credits, repayments, r.o., 14416
>>Dividends, 3794
>>>See also Income tax--Withholding tax
>>Employer-paid health benefit plans, taxation, 13313
>>Entertainment expense deduction, 8002
>>>Escort services, applicability, o.q., 9782
>>>GST input tax credit, reducing, 4603, 4605, 4609, 4611, 5625-7, 5634, 5671, 5675
>>>>Reform Party position, 4611
>>>Reducing, 1414-5, 3403, 4637, 8586
>>>>Cruises and hunting trips, 50% deduction, 1784
>>>>o.q., 940
>>>>Restaurant sector, job losses, o.q., 1383-4
>>>>S.O. 31, 1419
>>>See also Corporations--Income tax
>>Evasion see Immigrants--Residences of convenience; Income tax--Conventions/protocols with other countries
>>Fairness, 11701, 11772-4
>>>Liberal Party election promises, "red book", 11702, 12265, 12268
>>>S.O. 31, 10071
>>Fiscal policy role, 15490-1
>>Flat/proportional tax, 1812, 2658, 2693, 3288-90, 3293, 3554, 3794-5, 3797-8, 3801-3, 3806-7, 3814-5, 4415-6, 6172, 7169, 7209, 8048-9, 8556, 8565-70, 12312-3, 14732-3, 15490-3, 15496-8, 16091
>>>Bloc Québécois position, 11713
>>>Hong Kong, 11778
>>>Japan, 8569
>>>Low/high-income earners, impact, 8572, 15490-2
>>>Members of Parliament, impact, 12269-70
>>>o.q., 15969
>>>Rate, 8568-9
>>>Reform Party position, 10124, 12266-70, 14032, 14034-5
>>>>S.O. 31, 12246, 14760
>>>Simplicity/complexity, 15492-3
>>>Single tax rate with generous personal and spousal exemptions, 17684
>>>Single tax system, D. Mills proposal, 867, 1279, 3289, 7169, 8556-8, 8566, 11712, 11771-2, 11775-9, 12266, 12268, 12270, 12312, 16877
>>>S.O. 31, 8934
>>>United States, 8557, 11713, 11770-1, 11777, 12269, 12313, 14733
>>>See also Tax reform--Single tax system
>>Flow-through shares see Mining; Oil and natural gas--Development
>>Foreign currency deposits, 633
>>Forms see Income tax--Returns
>>Gambling, lotteries, winnings, taxing, 633, 694, 1788, 9771
>>>o.q., 940
>>GDP percentage, international comparison, 17698
>>High income earners, 9765
>>>o.q., 12110
>>>See also Income tax--Tax shelters/loopholes
>>Income fluctuations, averaging, Income Tax Act, amending, M. (Althouse), 6411-6, dropped from Order Paper, 6416
>>Increase, 3798
>>>Budget, Feb. 22/94, measure, o.q., 1235, 1502
>>>Middle income earners, 1731-2, 1734-5, 1738-9
>>>Opposition, petition, 10669
>>>Public opinion, 13403
>>Interest income see Income tax--Personal savings accounts
>>Legislation
>>>Retroactive implementation, 11707
>>Legislation (Bill C-9)
>>>Committee study, 1289
>>>Families, impact, 1286
>>>Progressive Conservative government (Mulroney) measures, 1280-1, 1284-6, 1288, 3194
>>>References, 3843
>>>See also Income tax--Payments, Quarterly installments; Income Tax Act (amdt.)(Bill C-9)
>>Legislation (Bill C-59)
>>>Bloc Québécois position, 8564, 8583, 9767
>>>Reform Party position, 8588
>>>Tinkering with system, 8565, 8569
>>>See also Economy--Growth; Income Tax Act and Income Tax Application Rules (amdt.)(Bill C-59); Job creation
>>Legislation (Bill C-70), Feb. 22/94 budget measures, implementation, 11779-80
>>>Bloc Québécois position, 11702, 11706, 14031
>>>Process, 11699-701
>>>Provisions outlined, 11700-1, 12270-1, 13907-8, 14025-6
>>>Reform Party position, 11775, 14031-2
>>>Taxation, increasing, 11709
>>>See also Income Tax Act and Income Tax Application Rules (amdt.)(Bill C-70)
>>Life insurance premiums, employer-provided, exemption, eliminating, Feb. 24/94 budget measure, 1713, 1731, 1734, 2068-9, 8555, 8561, 8571-2, 8588, 9513, 9765-6
>>Lobbyists power, influence, 11771-4
>>Loopholes see Income tax--Tax shelters/loopholes
>>Low income earners, assistance, 8572
>>Marginal rates, 3809-10
>>Negative income tax plan, Reform Party proposal, 539-40, 819
>>Non-residency tax-free havens, provisions, eliminating, S.O. 31, 14919
>>Northern tax allowance, 8522-3, 10487
>>>o.q., 8298
>>>qu., 3483-4
>>>S.O. 31, 4819, 8875
>>Ombudsman, establishing, 14188
>>>See also Income Tax Act (amdt.--ombudsman and rights of taxpayers)(Bill C-336)
>>Overdue accounts
>>>Collection, 8319, 8330-1, 8334, 8371, 8494, 8496, 8502, 8561, 9512, 9666, 9676-7, 9769, 10104, 11277, 11281, 13331
>>>Interest rates, increasing by 2%, Feb. 27/95 budget measure, 10101, 10531
>>Overseas employment tax credit, Canadians working for foreign parented companies with branch operations in Canada, disallowing, retroactive decision, repayment demanding, 3300-1, 3857-8
>>>o.q., 3769, 4001-2, 4206
>>>S.O. 31, 3564
>>Payments
>>>Quarterly instalments, Bill C-9 instituting, 1137-8, 1277, 3194
>>>Taxpayers specifying programs to which payments directed, 1164
>>Payroll tax deduction
>>>o.q., 1182
>>>S.O. 31, 6771-2
>>Personal
>>>49.6% of government revenues, 3293
>>>No increase, Feb. 27/95 budget statement, 10101, 10124, 11257, 11336-7, 11385, 11398, 11418, 13331, 13346
>>>Rates, international comparison, 6689
>>>Revenue from, 2686
>>Personal and family exemptions, increase, 3293
>>Personal/corporate share, gap, 11702, 11704, 14028-9, 17683, 17719
>>>International Monetary Fund position, 17683
>>Personal exemption, 12267-8, 12313
>>Personal savings accounts, interest, $1000 or less, eliminating, M. (Malhi), 17260-8
>>>Dropped from Order Paper, 17268
>>Petition, 10113
>>Provincial taxes on capital and payroll, deductibility, o.q., 17582
>>Rate, reducing, 12267-8
>>Reform, Reform Party position, 12266
>>Returns, forms
>>>Complexity, simplification, 2515, 8567, 12268
>>>>o.q., 3764
>>>>S.O. 31, 12184
>>>E-file program, 3842
>>>>Error rate, 1995 Auditor General report, o.q., 16666
>>>Federal, 1147, 1149-50
>>>Filing operation, streamlining, o.q., 16368-9
>>>French/English differences, S.O. 31, 12061
>>>Processing, time limits, 2516-7, 5043
>>>Quebec, 1147, 1149-50
>>Rights of taxpayers see Income Tax Act (amdt.--ombudsman and rights of taxpayers)(Bill C-336)
>>Savings accounts see Income tax--Personal
>>Senior citizens
>>>Age credit, basing on income, Feb. 24/94 budget measure, 1713, 1734, 1740, 1742, 1759, 1769, 1843, 1849, 1875, 1927, 2066, 2068, 2089, 2092, 2143, 2158, 3069, 3197, 8555, 8560, 8562, 8572, 8583-4, 8586, 8588, 9508-14, 9766-7, 10120, 13066, 13241
>>>>o.q., 1799, 2122
>>>>Reducing, retaining old age pensions and Canada Pension Plan benefit levels, M. (Marchand), 4680-7, dropped from Order Paper, 4687
>>>>S.O. 31, 1793
>>>>Transfer to spouse, 8586, 9766
>>>Exemptions, reducing, Bank of Canada report suggestion, o.q., 637-8
>>>Means test, 2802, 9766
>>>Payments, 1277-9, 1289
>>>Petition, 7041
>>Spousal deduction, 12267-8
>>Spouse, transfer of income, 6586-95
>>>Legislation see Canada Pension Plan (amdt.--income transferred to spouse)(Bill C-269); Income Tax Act (amdt.--transfer of income to spouse)(Bill C-256)
>>Surtax, temporary, deficit cutting measure, proposal, o.q., 8825-7
>>System, review, 17719, 17731, 17750
>>>o.q., 15969
>>Tax credits, abolishing, Reform Party position, 6172
>>Tax expenditures, eliminating, converting to direct spending, 17725
>>Tax revolt see Taxation--Increase
>>Tax shelters/loopholes, eliminating, 39, 95-6, 113, 616, 682-3, 689-90, 698-9, 726-8, 744, 749-50, 768-9, 1168, 1209-10, 1812, 1898, 1907-8, 2208, 2232-3, 2877, 3407, 4088, 4438, 4639-40, 4681, 6536, 8466-7, 9144, 9663, 9666-7, 10583, 11277
>>>Auditor General's report recommendation, o.q., 24-5
>>>Bloc Québécois position, 1149-50
>>>Budget, Feb.22/94, measures, 1713, 2846, 3799
>>>>S.O. 31, 1720
>>>High-income earners, 17719, 17726-7, 17731, 17750
>>>Middle class/wealthy class affected, 199, 697, 743
>>>Multinational corporations, 1279
>>>o.q., 231, 384, 939-40, 995, 1101, 1180-1, 1611-2, 2128, 6332, 8601, 9143, 9777, 9901
>>>Real estate developers, 3404
>>>Reform Party position, 1145-6, 1149, 2499
>>>Revenue loss, 503
>>>S.O. 31, 1419, 9944
>>Tax treaties see Income tax--Conventions
>>United States
>>>Estate taxes, exemption, equivalent tax credit, 9789, 14706-7, 14709, 14712, 15459-72, 15539-51
>>>>o.q., 9201
>>>See also Income tax--Conventions with other countries; Canada-United States Tax Convention Act, 1984 (amdt.)(Bill S-9)
>>Wealth
>>>Avoiding, 14029-30
>>>Fair share, 12269-70
>>Withholding tax
>>>Dividends and royalties, 1992 and 1993 budget measures, 15585-6, 15612
>>>See also Income tax--Conventions/protocols with other countries
>>See also Artists; Capital gains tax; Casinos--Windsor, Ont.; Child care--Business expense income tax deduction--Expenses; Children--Special needs; Corporations; Cultural property; Financial institutions; Funerals--Prepayment funds; Governor General; Health insurance (Medicare)--Deductibles and co-insurance; Indians; Lobbyists--Fees; Members of Parliament--Allowances--Pensions; Mutual funds; Private family trusts; Sales taxes--Federal government collecting; Securities; Senior citizens--Home care; Social security system--Costs