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FederalDid not become law (session ended)40th Parliament, 2nd Session

Bill S-227 explained in plain English

An Act to amend the Income Tax Act and the Excise Tax Act (tax relief for Nunavik)

Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.

At a glance

Jurisdiction
Federal Parliament
Legislature / Parliament
Parliament of Canada
Session
40th Parliament, 2nd Session
Bill number
Bill S-227
Full title
An Act to amend the Income Tax Act and the Excise Tax Act (tax relief for Nunavik)
Current status
Did not become law (session ended)
Latest event
At consideration in committee in the Senate
Last updated
Jun 16, 2009

Official Parliament of Canada snapshot for 40th Parliament, 2nd Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.

Chamber
Parliament of Canada
Current Stage
At consideration in committee in the Senate
Latest Activity
Jun 16, 2009
Plain-language explanation
In plain English (our explanation)

Our plain-language take, written for civic education.

Source: By PoliticalData.ca

AI-assisted, reviewed before publishing
Short Version

This bill amends the Income Tax Act and the Excise Tax Act to provide tax relief in Nunavik by introducing a daily tax deduction for residents and setting the GST rate to 0% on local goods and services, while exempting certain fuel taxes.

What It Means

Bill S-227 proposes to provide tax relief to residents of Nunavik. It aims to do this by amending the Income Tax Act to allow individuals who meet certain residency requirements to claim a deduction of $70 for each day they reside in Nunavik during a qualifying period. Additionally, it seeks to amend the Excise Tax Act to establish a 0% Goods and Services Tax (GST) rate on goods and services supplied in Nunavik, and to exempt petroleum products and fuels sold or purchased in Nunavik from certain excise, consumption, or sales taxes. The bill defines "Nunavik" based on Quebec provincial law concerning northern villages and the Kativik Regional Government.

What This Bill Does
  • Amends the Income Tax Act to provide a tax deduction for individuals residing in Nunavik.
  • Amends the Excise Tax Act to set the GST rate to 0% for goods and services in Nunavik.
  • Amends the Excise Tax Act to exempt certain petroleum products and fuels sold or purchased in Nunavik from specific taxes.
  • Defines "Nunavik" for the purposes of these tax amendments by referencing a Quebec provincial statute.
Who Is Affected
  • Individuals residing in Nunavik who meet specific residency requirements.
  • Businesses supplying goods and services in Nunavik.
  • Purchasers of petroleum products and fuels in Nunavik.
Rights, Duties, Or Obligations
  • Right for eligible individuals to deduct $70 for each day of residence in Nunavik to reduce taxable income.
  • Right for businesses and individuals in Nunavik to benefit from a 0% GST on supplied goods and services.
  • Right for purchasers of specified petroleum products and fuels in Nunavik to be exempt from certain taxes.
Important Dates
  • The Act comes into force on January 1 of the year following the year in which it receives royal assent.
Financial Or Tax Impacts
  • A daily tax deduction for individuals residing in Nunavik.
  • A 0% GST rate on goods and services in Nunavik.
  • Exemptions from certain excise, consumption, or sales taxes for petroleum products and fuels purchased in Nunavik.
Uncertainties Or Limits
  • The definition of "Nunavik" relies on the Quebec provincial statute "An Act respecting Northern villages and the Kativik Regional Government, Chapter V-6.1 of the Revised Statutes of Quebec".
  • The bill does not specify which goods and services are subject to the 0% GST rate beyond general references.
  • The bill specifies certain petroleum products and fuels eligible for tax exemption but does not list them exhaustively within the provided text.
  • The criteria for a "qualifying period" and the specific "prescribed form" for claiming the deduction are not detailed in the provided text.
  • It is not specified which areas are considered "prescribed northern zones" or "prescribed intermediate zones" for the purpose of the Income Tax Act deduction.
Laws Or Regulations Affected
Income Tax Act
amends

Allows individuals meeting residency requirements to deduct $70 for each day they reside in Nunavik during a qualifying period, which reduces their taxable income. It also modifies rules regarding deductions for residing in multiple areas.

Source: Section 1 of the Bill, amending Section 110.7 of the Income Tax Act

Excise Tax Act
amends

Establishes a 0% Goods and Services Tax (GST) rate on the supply of goods and services within Nunavik. It also exempts petroleum products and fuels enumerated in specific schedules from certain excise, consumption, or sales taxes when sold or purchased in Nunavik. Additionally, it clarifies that certain tax provisions (Sections 9 and 9.1) do not apply to goods sold or purchased in Nunavik.

Source: Sections 2, 3, 4, and 5 of the Bill, amending various sections and schedules of the Excise Tax Act

Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.

Official text

Parliamentary Process

Step 1
First reading
Feb 11, 2009
Completed

Bill S-227, concerning tax relief for Nunavik, completed its First Reading in the Senate on February 11, 2009, and later progressed through Second Reading and referral to a committee.

Introduction and first reading, Feb 11, 2009
End of stage activity, Feb 11, 2009
Chamber sittings
Introduction and first reading - Feb 11, 2009

Bill S-227, an Act to amend the Income Tax Act and the Excise Tax Act (tax relief for Nunavik), received first reading in the Senate on February 11, 2009.

Step 2
Second reading
Jun 16, 2009
Completed

The Senate completed the second reading stage for Bill S-227, an act concerning tax relief for Nunavik, and referred it to committee.

Second reading, Jun 16, 2009
Referral to committee, Jun 16, 2009
End of stage activity, Jun 16, 2009
Chamber sittings
Debate at second reading - Mar 4, 2009

During a Senate sitting on March 4, 2009, Bill S-227, aimed at providing tax relief for Nunavik, was introduced at second reading, with debate adjourned.

The Senate began the second reading debate on Bill S-227, which proposes tax relief for the residents of Nunavik.

Debate at second reading - Apr 29, 2009

During the Senate's second reading debate on Bill S-227, which proposes tax relief for Nunavik, Senator Richard Neufeld expressed concerns about fairness, fiscal impact, and existing support, ultimately stating he could not support the bill, leading to the adjournment of the debate.

In the Senate's second reading debate on Bill S-227, Senator Neufeld opposed the proposed tax relief for Nunavik, citing fairness concerns, significant fiscal costs, and existing government support programs.

Debate at second reading - Jun 16, 2009

During a Senate sitting on June 16, 2009, various procedural matters, debates, and reports were addressed, culminating in Senator Charlie Watt's final reply in favour of sending Bill S-227, concerning tax relief for Nunavik, to committee for further examination.

Step 3
Consideration in committee
Sep 16, 2009
Not completed

Bill S-227, concerning tax relief for Nunavik, is currently undergoing consideration by a Senate committee.

Step 4
Report stage
Not reached yet
Not reached

We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.

Step 5
Third reading
Not reached yet
Not reached

We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.

Step 1
First reading
Not reached yet
Not reached

We don't have a plain-language summary for First reading yet. The official source linked below is the full record.

Step 2
Second reading
Not reached yet
Not reached

We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.

Step 3
Consideration in committee
Not reached yet
Not reached

We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.

Step 4
Report stage
Not reached yet
Not reached

We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.

Step 5
Third reading
Not reached yet
Not reached

We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.

Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.

Vote Summary

No published recorded division

This bill is still active. We only show vote counts after the legislature publishes a recorded division.

Sponsor
Charlie Watt
Senator | Details not listed in current Senate roster
Jurisdiction
Federal Parliament

No published representative vote breakdown

This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.

Official sources

Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.

How this data is sourced