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
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.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
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.
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.
- 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.
- Individuals residing in Nunavik who meet specific residency requirements.
- Businesses supplying goods and services in Nunavik.
- Purchasers of petroleum products and fuels in Nunavik.
- 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.
- The Act comes into force on January 1 of the year following the year in which it receives royal assent.
- 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.
- 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.
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
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 textParliamentary Process
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.
This record shows the procedural steps for Bill S-227 in the Senate. The bill had its First Reading on February 11, 2009. It then proceeded to Second Reading on March 4, 2009, where speeches were made by Senator Charlie Watt and Senator Richard Neufeld. Subsequently, the bill was referred to a committee on June 16, 2009, for further consideration. The bill is currently at the stage of 'consideration in committee in the Senate'.
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.
On February 11, 2009, the Senate proceeded with its first reading of Bill S-227, an Act to amend the Income Tax Act and the Excise Tax Act (tax relief for Nunavik). This marks the initial introduction of the bill in the Senate, after which it will be placed on the Order of the Day for second reading. The sitting also included other procedural business such as extending the time for Senators' Statements and the sitting itself, tributes to the late Honourable Gérald-A. Beaudoin, and discussions on various topics including the economy, foreign affairs, and national defence. Multiple notices of motions were also given.
The Senate completed the second reading stage for Bill S-227, an act concerning tax relief for Nunavik, and referred it to committee.
This record details the Senate's second reading stage for Bill S-227, which aims to amend the Income Tax Act and the Excise Tax Act to provide tax relief for Nunavik. The stage was completed on June 16, 2009, and the bill was subsequently referred to a Senate committee. The record notes speeches were made by Senator Charlie Watt and Senator Richard Neufeld on March 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.
This Senate sitting on March 4, 2009, included a debate at second reading for Bill S-227, an act to amend the Income Tax Act and the Excise Tax Act concerning tax relief for Nunavik. Senator Charlie Watt introduced the bill, explaining the unique economic challenges faced by the Inuit population in Nunavik due to high living costs, isolation, and lack of infrastructure. He argued that the bill's proposed tax relief, including an increased Northern Residents Tax Deduction and the elimination of GST and fuel taxes on certain goods and services, would help alleviate these burdens and stimulate economic prosperity. The debate on Bill S-227 was adjourned, meaning it will continue at a later sitting.
The Senate began the second reading debate on Bill S-227, which proposes tax relief for the residents of Nunavik.
The Senate proceeded to the second reading of Bill S-227, an Act to amend the Income Tax Act and the Excise Tax Act, concerning tax relief for Nunavik. Senator Charlie Watt, the sponsor of the bill, spoke in its favour, explaining that Nunavik faces significant economic challenges due to its isolation and high cost of living. He highlighted that the bill aims to provide tax relief by increasing the Northern Residents Tax Deduction and eliminating the Goods and Services Tax (GST) and taxes on fuel and transportation for the region. Senator Tommy Banks asked clarifying questions about the nature of the tax deduction and the destination of subsidies, to which Senator Watt responded.
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.
This Senate sitting on April 29, 2009, included the reading of a bill concerning tax relief for Nunavik (Bill S-227). During the second reading debate for Bill S-227, Senator Richard Neufeld spoke, outlining several concerns about the bill. He noted that significant tax relief is already available to Nunavik residents, questioned the fairness of providing specific relief only to Nunavik and not other similar regions, highlighted the potential significant fiscal cost at a time of economic uncertainty, and mentioned existing government support for all provinces and territories. He concluded by stating he could not support Bill S-227 for these reasons. The debate was adjourned. The sitting also included numerous other proceedings, such as tabling of reports, notices of inquiry, oral questions, and debates on other bills, but the record does not detail the outcome of Bill S-227 beyond the conclusion of this specific debate stage.
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.
During the Senate's second reading debate on Bill S-227, Senator Richard Neufeld expressed concerns about the bill's proposed tax relief for Nunavik residents. He argued that existing tax relief measures for northern residents are already substantial and that singling out Nunavik could create fairness issues with other northern communities. Senator Neufeld also highlighted the significant fiscal cost of the proposed measures and stated that the government already provides considerable support to Nunavik and other regions through various programs and the Economic Action Plan. He concluded that the bill's proposals are unsustainable and unjust, and therefore he could not support it.
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.
This document is a record of a Senate sitting on June 16, 2009. The Senate heard tributes, discussed various notices of motion and questions of privilege, tabled reports, and debated several bills. The sitting included discussions on matters unrelated to Bill S-227, such as World Elder Abuse Awareness Day, assisted suicide, Senate reform, the H1N1 virus in Aboriginal communities, and the government's economic stimulus plan. Regarding Bill S-227, an Act to amend the Income Tax Act and the Excise Tax Act (tax relief for Nunavik), Senator Charlie Watt exercised his right of final reply, advocating for the bill to be sent to committee for examination.
Bill S-227, concerning tax relief for Nunavik, is currently undergoing consideration by a Senate committee.
This artifact describes the status of Bill S-227 in the Senate. The bill is currently at the 'Consideration in committee' stage. The latest procedural activity noted is its referral to a committee on June 16, 2009. The record also lists dates for its first and second readings, and notes major speeches given during the second reading.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
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
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
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