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FederalDid not become law (session ended)40th Parliament, 3rd Session

Bill S-212 explained in plain English

An Act to amend 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, 3rd Session
Bill number
Bill S-212
Full title
An Act to amend 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
Mar 31, 2010

Official Parliament of Canada snapshot for 40th Parliament, 3rd 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
Mar 31, 2010
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

Bill S-212 proposes to amend the Excise Tax Act to provide tax relief in Nunavik by establishing a 0% GST rate for supplies made there and exempting certain petroleum products and fuels from excise and sales taxes.

What It Means

Bill S-212 proposes to amend the Excise Tax Act to provide tax relief for people living in Nunavik. It aims to achieve this by setting the Goods and Services Tax (GST) rate at 0% for goods and services supplied in Nunavik and by exempting petroleum products and fuels sold or purchased in Nunavik from certain excise and sales taxes. The bill also defines "Nunavik" for the purposes of the act by referencing Quebec provincial legislation regarding northern villages and the Kativik Regional Government.

What This Bill Does
  • Amends the Excise Tax Act to provide tax relief for Nunavik.
  • Establishes a 0% Goods and Services Tax (GST) rate for the supply of goods and services in Nunavik.
  • Exempts petroleum products and fuels sold or purchased in Nunavik from certain excise and consumption or sales taxes.
  • Defines "Nunavik" for the purposes of the Excise Tax Act, referencing Quebec's Northern Villages and Kativik Regional Government Act.
Who Is Affected
  • Residents and businesses in Nunavik.
  • Suppliers of goods and services in Nunavik.
  • Consumers purchasing petroleum products and fuels in Nunavik.
  • The Government of Canada (in its administration of the Excise Tax Act).
Rights, Duties, Or Obligations
  • Right to a 0% GST rate on goods and services supplied in Nunavik.
  • Exemption from certain excise and consumption or sales taxes on petroleum products and fuels sold or purchased in Nunavik.
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 reduction in the Goods and Services Tax (GST) to 0% for supplies made in Nunavik.
  • Exemptions from certain excise and consumption or sales taxes on petroleum products and fuels sold or purchased in Nunavik.
Uncertainties Or Limits
  • The bill relies on a definition of "Nunavik" established in Quebec provincial law, which may have its own specific interpretations or limitations.
  • The extent to which specific petroleum products and fuels are exempted depends on the detailed provisions within the Excise Tax Act that this bill modifies, which are not fully elaborated in the provided text.
Laws Or Regulations Affected
Excise Tax Act
amends

The bill amends various sections and schedules of the Excise Tax Act to implement tax relief measures for Nunavik, including defining Nunavik, creating new exemptions, and potentially affecting how certain goods and services are taxed.

Source: Multiple sections, including sections 1, 2, 3, and 4 of the bill, which amend various parts of the Excise Tax Act.

An Act respecting Northern villages and the Kativik Regional Government, Chapter V-6.1 of the Revised Statutes of Quebec
references

This Quebec provincial act is referenced to define the geographical area known as "Nunavik" within the federal Excise Tax Act.

Source: Section 1 of the bill, which amends subsection 2(1) of the Excise Tax Act, and Section 4 of the bill, which adds Part XI to Schedule VI 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
Mar 10, 2010
Completed

Bill S-212, concerning tax relief for Nunavik, completed its First Reading in the Senate on March 10, 2010, and was later referred to committee.

Introduction and first reading, Mar 10, 2010
End of stage activity, Mar 10, 2010
Chamber sittings
Introduction and first reading - Mar 10, 2010

On March 10, 2010, in the Senate, Bill S-212, aiming to amend the Excise Tax Act for tax relief in Nunavik, was introduced and given first reading.

Step 2
Second reading
Mar 31, 2010
Completed

Bill S-212, aimed at providing tax relief for Nunavik, successfully passed its second reading in the Senate and was then sent to committee.

Second reading, Mar 31, 2010
Referral to committee, Mar 31, 2010
End of stage activity, Mar 31, 2010
Chamber sittings
Debate at second reading - Mar 17, 2010

On March 17, 2010, the Senate debated Bill S-212 concerning tax relief for Nunavik, with the debate being adjourned, and addressed other routine proceedings and committee business.

During the Senate's second reading debate on Bill S-212, Senator Charlie Watt spoke in support of the bill, which aims to provide tax relief for Nunavik, before the debate was adjourned.

Debate at second reading - Mar 31, 2010

During a Senate sitting on March 31, 2010, senators debated and advanced several bills, including those related to tax conventions, criminal code amendments on suicide bombings, and tax relief for Nunavik, before Royal Assent was granted to supply bills and the Senate adjourned.

During the second reading debate of Bill S-212, Senator Neufeld argued against the proposed tax relief for Nunavik, citing fairness issues for other regions, and the bill proceeded to committee.

Step 3
Consideration in committee
Date not listed
No activity

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.

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