Income Tax Act

>>Applications, Auditor General reports, 4727
>>Complexity, 4730
>>Finance Standing Committee review, o.q., 3559-60
>>Reform, updating, 4767
>>>S.O. 31, 1164-5
>>Scrapping, restarting from scratch, 9948
>>Ways and Means motion, notice, 4183, 4992, 6376
>>See also Air navigation services--Commercialization, National Defence Department; Bankruptcy and Insolvency Act, Companies' Creditors Arrangement Act and Income Tax Act (amdt.)(Bill C-5); Excise Tax, Income Tax Act and Customs Tariff (amdt.); Excise Tax Act, Federal-Provincial Fiscal Arrangements Act, Income Tax Act and Debt Servicing and Reduction Account Act (amdt.)(Bill C-70); Family; Income Tax Budget Amendment Act (Bill C-36); Income Tax Budget Amendments Act, 1996 (Bill C-92); Job creation

Income Tax Act (amdt.--business limit)(Bill C-393)--Dhaliwal

>>First reading, 9332

Income Tax Act (amdt.--change RRSP deduction to a tax credit)(Bill C-364)--Szabo

>>First reading, 7424
>>See also Registered Retirement Savings Plans--Income tax deduction

Income Tax Act (amdt.--child care expenses)(Bill C-240)--Szabo

>>First reading, 974-5
>>See also Child care--Expenses

Income Tax Act (amdt.--deduction of interest on mortgage loans)(Bill C-244)--Hoeppner

>>First reading, 1173
>>See also Housing--Mortgage loans

Income Tax Act (amdt.--donors to food banks)(Bill C-330)--Harb

>>First reading, 4869
>>See also Food banks--Donations

Income Tax Act (amdt.--entertainment expenses)(Bill C-324)--Karygiannis

>>First reading, 4347-8
>>Second reading, 9580-5
>>>Dropped from Order Paper, 9580
>>See also Corporations--Taxation

Income Tax Act (amdt.--income deferred from forced destruction of livestock or natural disaster)(Bill C-370)--Chatters

>>First reading, 7891
>>See also Livestock

Income Tax Act (amdt.--political activities of charities receiving public funds)(Bill C-286)--T. White

>>First reading, 3169

Income Tax Act (amdt.--tax credit for mental or physical impairment)(Bill C-331)--Harb

>>First reading, 4869
>>See also Disabled and handicapped persons--Housekeeping activities

Income Tax Act (amdt.--transfer of income to spouse)(Bill C-260)--Szabo

>>First reading, 1470
>>See also Child care--Parents at home

Income Tax Amendments Act, 1996 (Bill C-69)--Minister of Finance (P. Martin)

>>Ways and Means motion, notice, 6495. Concurrence, M. (P. Martin), 6937, agreed to, on recorded division, 6946-7
>>First reading, 6964-5

Income Tax Application Rules see Income Tax Amendments Act, 1996 (Bill C-69); Income Tax Budget Amendments Act, 1996 (Bill C-92)

Income Tax Budget Amendment Act (Bill C-36)--Minister of Finance (P. Martin)

>>Ways and Means motion, notice, 1378. Concurrence, M. (Peters), agreed to, on recorded division, 2817-8
>>First reading, 2949
>>Second reading, 2993-8, 3015-27
>>>Agreed to, on recorded division, 3041-2
>>Finance Standing Committee
>>>Referral, 3043
>>>Reported, with amdts., 3719
>>Report stage, concurrence, agreed to, 3935
>>Third reading, 3935-45
>>>Amdt. (Benoit), 3944, not in order, 3945
>>>Agreed to, on recorded division, 4048, passed.
>>Royal Assent, 4196, Chap. 21, S.C. 1996

Income Tax Budget Amendments Act, 1996 (Bill C-92)--Minister of Finance (P. Martin)

>>Ways and Means motion, notice, tabled, 7149, 8512, concurrence, M. (Peters), agreed to, on recorded division, 9453-4
>>First reading, 9489
>>Finance Standing Committee referral, forthwith, prior to second reading
>>>Notice, 9489
>>>M. (P. Martin), 9515-41, agreed to, on recorded division, 9541-2
>>>Reported, with amdts., 9701
>>Report stage concurrence and second reading, agreed to, on division, 9920
>>Third reading, 9920-7, 9940-55, agreed to, on recorded division, 10024-5, passed.
>>Royal Assent, 10252. Chap. 25. S.C. 1997
>>See also Income tax--Legislation (Bill C-92); Taxation--System, Fairness

Income Tax Conventions Implementation Act 1996 (Bill C-37)--Minister of Finance (P. Martin)

>>First reading, 2949-50
>>Second reading, 3975-9, agreed to, on division, 3979
>>Finance Standing Committee
>>>Referral, 3979
>>>Reported, without amdt., 9609
>>Report stage, concurrence, agreed to, on recorded division, 10095-6
>>Third reading, agreed to, on recorded division, 10096, passed.
>>Royal Assent, 10252. Chap. 27, S.C. 1997

Income tax returns

>>Auditing, 9518
>>Confidentiality, 4756-7
>>Detailed income tax tables, elimination, o.q., 826
>>E-filing, 4760
>>>New Brunswick pilot project, expansion, o.q., 240
>>Foreign assets declaration, 9229

Incorporation by reference see Regulations

Independent Order of Foresters (IOF)

>>120th anniversary, volunteers, commending, S.O. 31, 1950

Indexable Cutting Tools of Canada Limited

>>Canadian Airlines Foundation's Small Business International Expansion Program, regional award winner, tribute, S.O. 31, 5676

India

>>Election, May 1996, S.O. 31, 3121
>>Khara, Jaswant, human rights activist, disappearance, Canadian representations, etc., o.q., 3010
>>Punjab, Canadian liaison office,
>>>o.q., 4941-2, 8016
>>>S.O. 31, 5053
>>Sikh Golden Temple at Amritsar, Indian army attack, 12th anniversary, S.O. 31, 3418-9
>>Terrorism, Canadians funding, allegations, Canada-India co-operation, etc., o.q., 8016
>>See also Canada-India Income Tax Agreement Act, 1996; Canadian International Development Agency; Child labour; Citizenship and Immigration Department--Hong Kong Nuclear weapons--Testing; Trade

India-Pakistan conflict

>>Concerns, 544
>>Partition in 1947-1948, deaths, 1859

Indian Act

>>Amending, historical background, 8260-1, 8263
>>Annual review by Aboriginal Affairs and Northern Development Standing Committee, 8256
>>Canadian Human Rights Act, applying to, 366
>>>See also Canadian Human Rights Act (amdt.--Indian Act)(Bill C-225)
>>Oppressive, Harold Cardinal remarks, etc., 8255
>>Repealing, replacing with new legislation based on equality principle, 8259-60
>>>o.q., 6608-9
>>Section 87 see Taxation--Indians
>>South African apartheid legislation, comparison, 8284
>>See also Indians/First Nations--Land management--Powers

Indian Act (amdt.)(Bill C-31)(1st Sess., 33rd Parl.) see Income tax--Indians; Indians/First Nations--Women

Indian Act (amdt.--definition of infant child)(Bill C-428)--Harb

>>First reading, 10039

Indian Act Optional Modification Act (Bill C-79)--Minister of Indian Affairs and Northern Development (Irwin)

>>First reading, 7423-4
>>Aboriginal Affairs and National Defence Standing Committee
>>>Referral, forthwith, prior to second reading, notice, 7789, M. (Irwin), 8255-67, 8280-6, agreed to, on recorded division, 8343-4
>>>Reported, with amdts., 9417
>>See Also Indians/First Nations--Powers

Indian Affairs and Northern Development Department

>>Auditor General report of 1986, 8261
>>Elimination
>>>Cost savings, 418
>>>Manitoba, dismantling, 288
>>Employees, 34000, 9636
>>Estimates, 1996-1997, main see Aboriginal Affairs and Northern Development Standing Committee--Reports, First
>>Expenditures
>>>$4.2 billion, 850
>>>Increasing while other departments reduced, 9636
>>Paternalistic attitude, 8281
>>Pride in Partnership, document, references to Liberal Party "red book" promises, o.q., 5373

Indian Claims Commission

>>Annual report for 1995-1996, tabled, 7522

Indian industry see Indians/First nations

Indian Specific Claims Commission

>>Closing, petition, 8515

Indians/First Nations

>>Aboriginal policing agreements
>>>qu., 3014
>>>S.O. 31, 9877
>>Band council elections, procedures, Chief Electoral Officer review, Reform Party proposal, 851
>>Democracy. lack, Leonard Iron, President, First Nations Coalition for Accountability, position, G. Breitkreuz statement, S.O. 31, 2177, 2304
>>Gradual Civilization of the Indian Tribes in Canada Act of 1857 and Gradual Enfranchisement Act of 1869, 8263
>>Historical background, European contact, etc., 8257-8
>>Indian industry, 9636
>>>See also Royal Commission on Aboriginal Peoples--Recommendations
>>Indian status, registration, enfranchisement, historical background, etc., 8263-4
>>Land claims
>>>Negotiations, etc., 8260
>>>See also Aboriginal land claims; Indians/First Nations--Treaty and land claim entitlements
>>Land management, Framework Agreement on First Nations Land Management, 14 First Nations opting-out of Indian Act provisions, legislation, First Nations Land Management Act (Bill C-75), 7277
>>>S.O. 31, 7379
>>>See also First Nations Land Management Act (Bill C-75); Indians/First Nations--Powers
>>Land rights, historical background, paternalism, etc., 8264
>>Powers, increase, Indian Act changes, 8255-67, 8380-5
>>>Aboriginal and treaty rights, Constitution section 35, protecting, 8256, 8259
>>>Accountability, democratic, financial, relationship, Reform Party position, 8259
>>>Agriculture powers, 8256, 8259, 8264-5
>>>Auditor General role, lack, 8251
>>>Bylaw-making powers, levying fines, etc., 8259
>>>Constitutional challenge possibility, 8259
>>>Consultations, 8256-8, 8260-1, 8282-3
>>>Economic and social development, relationship, 8255-6
>>>Education agreements, 8259
>>>Election powers, 8259, 8265-6
>>>Federal government fiduciary responsibility, retaining, 8265
>>>First Nations opposition, lack of consultations, 8257-9, 8266, 8280, 8282-5
>>>>o.q., 7522
>>>>S.O. 31, 7460
>>>First Nations priorities, 8265
>>>Incremental approach, 8265
>>>Land management powers, Framework Agreement on First Nations Land Management, relationship, 8259
>>>Legislation, Indian Act Optional Modification Act (Bill C-79)
>>>>Aboriginal Affairs and Northern Development Standing Committee studying prior to second reading, 8256-7, 8262
>>>>Bloc Québécois position, 8257, 8282, 8285
>>>>See also Indian Act Optional Modification Act (Bill C-79)
>>>Liberal government (Chrétien) election promises, "red book", relationship, 8266, 8282-4
>>>Natural resource management powers, 8259
>>>Optional, First Nations opting-in, 8256, 8259-60, 8263-4, 8265-6, 8280-3
>>>Road construction and maintenance, 8259, 8264-5
>>>Royal Commission on Aboriginal Peoples, relationship, 8259, 8265-7, 8280, 8282-3, 8285
>>>Self-government, negotiations, etc., relationship, 8255-6, 8263, 8266
>>Royal proclamation of 1763, 8257-8, 8263
>>Self-government
>>>Municipal/provincial model, Canadian Charter of Rights and Freedoms applying, etc., 8260
>>>See also Aboriginal self-government; Indians/First Nations--Powers
>>Treaty and land entitlements, providing to individuals, 8260
>>Wampum, role, 8257
>>Women, discrimination, eliminating, Indian Act (amdt.)(Bill C-31)(ist Sess., 33rd Parl.), 8263
>>See also Aboriginal peoples; Air navigation services--Commercialization, Notices; Akwesasne Indian Reserve; Blackfoot Nation; Cree; Ferry service--Christian Island Reserve; Gwich'in land claims; Income tax; Kanesatake Indian Band; Lac Barriere Indian Band; Micmac; Nelson House First Nation Flooded Lands Act (Bill C-40); Nisga'a land claim; Royal Commission on Aboriginal People; Squamish Indian Band; Stoney Indian Reserve; Taxation; Tobacco products--Taxes; Tzeachten Indian Reserve; Waterhen Indian Reserve; Welfare--Recipients; York Factory First Nation Flooded Lands Act (Bill C-39)

Indictable offences see Justice system--Dual procedure offences

Indonesia see East Timor; Trade

Industrial health and safety see Workplace--Deaths

Industrial hemp see Hemp

Industrial inquiry commission see Grain transportation--West coast ports

Industrial Research Assistance Program (IRAP)

>>Funding, $96.5 million, oq., 8451
>>Role, benefits, 9564

Industries Manufacturières Mégantic see Grands Prix de l'entrepreneur du Québec

Industry Department

>>Loans, conversion to contributions, 9290
>>See also Economic development/renewal--Regional agencies, Co-operation; Federal Office of Regional Development-Quebec; Financial institutions--Service charges; Small and medium business--Conferences and information fairs

Industry Standing Committee

>>Designated standing committee for purposes of section 14, Patent Act Amendment Act, 1992 (Chapter 2, S.C. 1993), M. (Zed), agreed to, 7674
>>Membership see Procedure and House Affairs Standing Committee--Reports, Fifty-fifth, Fifty-sixth, Sixtieth
>>Reports, presented
>>>First (Standards Council of Canada Act (amdt.)(Bill C-4)), 3497
>>>Second (Bankruptcy and Insolvency Act, Companies Creditors Arrangements Act and Income Tax Act (amdt.)(Bill C-5)), 5172
>>>Third (Bell Canada Act)(amdt.)(Bill C-57)), 7089
>>>Fourth (Review of Science and Technology and the Innovation Gap in Canada), 8017
>>>>Dissenting report, 8017-8
>>>Fifth (Review of Section 14, Patent Act Amendment Act, 1992, Chap. 2, S.C. 1993), 10143
>>See also Bankruptcy and insolvency--Legislation; Newbridge Networks Corporation; Science and technology--Auditor General letter

Infectious disease see Fire-fighters

Infirm dependent credit see Disabled and handicapped persons--In-home care

Inflation

>>Balanced control, Bloc Québécois position, 7227
>>Bank of Canada policy
>>>Expiry in 1998, continuing to 2008, o.q., 5062
>>>Government policy, 6248
>>>Liberal government (Chrétien) support, opposing while in opposition, 6238
>>>Target rates, review, Bloc Québécois proposal, 7226, 7249
>>Rate
>>>3%, maintaining, economic benefits, 7226-7, 7249-51
>>>Controlling, Budget 1997 statement, 8290
>>>Interest rates, relationship, 7226
>>>Lowest in 30 years, 448, 450, 803, 840, 848, 1488, 6246-8, 8076, 8333
>>>Second lowest of G-7 countries, 6016
>>>Under control, 9151, 9155
>>See also Child tax benefit; Job creation; Seniors Benefit--Benefit and threshold levels; Unemployment--Level

Information centers

>>Quebec, number, reduction, two remaining locations, Montreal, Shawinagan, patronage, o.q., 7386

Information Commissioner

>>Annual report, 1995-1996, tabled, 3779
>>Grace, John
>>>Term of office, six month extension, M. (Zed), agreed to, 10013
>>>See also Access to information--Government departments; Public documents--Destruction; Somalia--Canadian Armed Forces peacekeeping operation, Documents
>>See also Blood--Blood management system, Health Department; Somalia--Canadian Armed Forces peacekeeping operation, Documents

Information fairs see Small and medium business--Conferences and information fairs

Information highway

>>Access
>>>Affordability, two-tier system, 5786-7, 5790-1, 5796-7
>>>National strategy, 5786-7
>>>>S.O. 31, 4625
>>>Northern and rural areas, improving, 6253
>>Broadcasting, cable, telecommunications, telephone, convergence, 5783-4, 7592-3, 7595-7
>>>Policy, 5783, 7593
>>Canadian content, 8211
>>CANARIE Inc. project, 449
>>"Competition and Culture on Canada's Information Highway: Managing the Realities of Transition, Canadian Radio-television Commission, report, 5782, 5789, 7592
>>>Information Highway Advisory Council, comments, 7592, 7596
>>Corporate information, Strategis web site, Internet access for small and medium business, 6016, 7247
>>>o.q., 1592
>>>S.O. 31, 2059
>>Electronic addresses, standards, open systems interconnection (OSI), 3028
>>Francophone content, development, Quebec role, Cotonou Francophone Summit, o.q., 3487
>>Information infrastructure, 5783
>>>Digital economy, evolution, 7598-9
>>Internet
>>>Communications role, 1795-6
>>>Federal government use, Official Languages Act, respecting, 5797
>>>>o.q., 2610-1
>>>Languages other than English, use, government policy, o.q., 2610-1
>>>Martinternet, French-language daily, access, S.O. 31, 4550
>>>Regulation
>>>>Canadian content, Canadian Radio-television and Telecommunications Commission, censorship, S.O. 31, 8828
>>>>Privacy, freedom of speech, etc., 7599-600
>>>Rural areas, Community Access program, $30 million over next three years, Budget 1997 measure, 8292, 8763, 9141, 9540, 9564, 10044, 10046
>>>Schools linking, federal funding, 438, 1537
>>>>Interference with provincial jurisdiction over education, withdrawal and transfer of funds, o.q., 1422-3
>>>World Wide Web see Bloc Québécois--Internet World Wide Web site; Canada Information Office--Internet World Wide Web site; Employment--Youth; Financial institutions--Service charges; Parliament Buildings--Hill Cam; Quebec--Bouchard, Hon. Lucien
>>>See also Cambodia--Khmer Rouge regime; Canada Employment Centres--National job bank; Child pornography--Internet publication--National Defence Research Establishment seizure; Employment--CanWorkNet; Etobicoke, Ont.; Haiti--Canadian Armed Forces peacekeeping role; Information highway--Corporate information--Small and medium business access Lotteries; Pornography; Quebec--Bouchard, Hon. Lucien; Schools; Trade--Import-export opportunities
>>Policy and regulatory framework, establishing, Throne Speech proposal, 2, 6017
>>Rural Canada, Internet access, benefits, 413, 438
>>School Net program and Community Access program, 841-2, 1509, 1531, 6017, 7246
>>>$15 million investment, government-private sector partnership, S.O. 31, 1286
>>>Accelerating, Budget 1996 statement, 379, 1901
>>>Rural Canada, benefits, 287, 303, 333-4, 460, 6285-7
>>>S.O. 31, 6556
>>Small and medium business access, 50,000 businesses connected to Internet, Student Connection Program, 2,000 computer students role, Budget 1996 statement, 379, 438, 447, 449, 451, 840, 1472, 1488, 1537, 1901
>>>S.O. 31, 3198
>>Terra Nova project, 98
>>Youth Link project, 99