1st Session, 36th Parliament,
46 Elizabeth II, 1997

The House of Commons of Canada

BILL C-214

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

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Short title

1. This Act may be cited as the People's Tax Form Act.

Definitions

2. The definitions in this section apply in this Act.

``Committee''
« comité »

``Committee'' means the Standing Committee of the House of Commons on Finance.

``Form''
« formule »

``Form'' means the People's Tax Form re ferred to in subsection 3(1).

``Minister''
« ministre »

``Minister'' means the Minister of National Revenue.

``taxpayer''
« contribua-
ble »

``taxpayer'' means an individual who is liable to pay tax under the Income Tax Act.

``tax return''
« déclaration d'impôt »

``tax return'' means a form issued by the Min ister for the calculation of individual in come tax liability under the Income Tax Act.

People's Tax Form

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.

Form sent to taxpayers

(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.

Submission of Form is voluntary

(3) The taxpayer may complete and submit the Form with the taxpayer's return.

Notice

(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.

Analysis of Forms

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.

Completion by September 1

(2) The analysis must be completed by the September 1 next following the due date for the submission of the tax return.

Distribution of analysis

(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.

Analysis deemed referred to Committee

(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.

Duty of Committee

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

    (a) comments on the differences between proposed government expenditures and the opinions summarized in the analysis;

    (b) any recommendations of the Committee as to whether proposed government expen ditures should be adjusted in light of the analysis;

    (c) the Committee's opinion as to whether any changes should be made to the Form or to the provisions of this Act, including whether the completion and submission of the Form should be made compulsory; and

    (d) any comments the Committee has on the preparation of the analysis pursuant to subsection 4(1).

Amendment of Form

6. (1) Subject to subsection (2), the Gover nor in Council may, by order, amend the Form.

Reasons laid before Commons

(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.