Since the advent of the G.S.T. our Associatuion has been fighting for "Small Supplier Business" status for our industry.
We have, due to the efforts of Stephen Harper MP for Calgary West, managed to get our foot in the door as the enclosed copy will indicate. In order for bill C-317 to succeed we must support it!!!
We ask you and those within your jurisdiction to write in support of this bill as soon as possible, if not sooner, to:
All c/o House of Commons,Ottawa Ont. K1A OA6 no stamp needed.
The G.S.T. has been a millstone round our necks, causing a great deal of inconvenience, public resentment at inflated fares, due to G.S.T. being added, as well as unneccessary bookeeping since most of our members fall within the small supplier category.
We cannot stress the importance of this opportunity too much. Once more we urge you to act as quickly as possible. At the same time we would appreciate your passing this information to other brokerages in your area, since with best of intentions, we cannot cover everybody. We are mailing this to known brokerages from coast to coast.
OTTAWA OFFICE: Room 6l7-S Centre Block Ottawa, Ontario Tel: (613) 992-3066 Fax: (613) 9924256
CONSTITUENCY OFFICE #13, 4703 Bowness Road N.W. Calgary, Alberta T3B 0B5 Tel: (403) 286-4101 Fax: (403) 286-4148
June 20, 1996
Mr. Peter Pellier Mississauga Taxicab Owners Association Unit 24 - 16l6 Matheson Blvd. East Mississauga, Ontario L4W 1R9
Dear Mr. Pellier:
I am pleased to present to you my Private Member's Bill, C-317, An Act to amend the Excise Tax Act (small supplier carrying on a taxi business). I introduced this bill on June 18, 1996. It would amend the legislation so that a small suppler carrying on a taxi business is no longer required to be registered for the purposes of the goods and services tax.
As you are well aware, changes to any legislation is often a long, difficult process. Your support of this bill by writing the Minister of Revenue, Ms. Jane Stewart, may encourage the Liberal government to adopt this legislation. She can be reached at 230 Confederation Building, Ottawa, Ontario, K1A OA6.
For your information, I have also enclosed a copy of my introduction of this legislation in the House of Commons.
June 18, 1996
[extract from COMMONS DEBATES, House of Parliament, Ottawa, Canada]
Mr. Stephen Harper (Calgary West, Ref.) moved for leave to introduce Bill C-317, an act to amend the Excise Tax Act (small supplier carrying on a taxi business).
He said: Mr. Speaker, today I am tabling this bill to amend the Excise Tax Act so that a small supplier carrying on a taxi business is no longer required to be registered for the purposes of the goods and services tax.
When the GST was introduced a category of suppliers was created which was exempt from registering, oollecting and paying GST saving many small business owners from the regulatory burden of this abhorrent tax. Strangely, upon implementation of this tax a whole category of workers, taxi drivers, were excluded from becoming small suppliers although there had been strong indications that they would be permitted small supplier status.
I am hereby submitting this pnvate member's bill to correct this injustice and allow these workers the same flexibility that other workers enjoy. This is but a small step on the way to freeing every business person from the regulatory burden of the GST.
(Motions deemed adopted, bill read the first time and printed.)
First reading, June 18, 1996
This bill amends the Excise Tax Act so that a small supplier carrying on a taxi business is no longer required to be registered for the purposes of the Part of the Act that relates to the Goods and Services Tax.
An Act to amend the Excise Tax Act (small supplier canying on a taxi business)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Subsection 171.1(1) of the Excise Tax Act is repealed.
2. (1) Subsection 240(l.l) of the Act is replaced by the following:
(1.1) On the coming into force of this subsection, a small supplier who carries on a taxi business is no longer required to be registered for the purposes of this Part in respect of that business.
(2) Subsection 240(2.1) of the Act is replaced by the following:
(2.1) A person required under subsection (1) to be registered shall app]y to the Minister for registration before the day that is thirty days after the day the person first makes a taxable supp]y in Canada, otherwise than as a small supplier, in the course of a commercial activity engaged in by the person in Canada.
(3) The part of subsection 240(3) of the Act preceding paragraph (a) is replaced by the following:
(3) An application for registration for the purposes of this Part may be made to the Minister by any person who is not required under subsection (1), (2) or (4) to be registered and who
(4) Subsection 240(3.1) of the Act is repealed.
3. Subsection 241(1) of the Act is renumbered as section 241 and subsection 241(2) is repealed.
4. (1) The portion of subsection 242(2) of the Act before paragraph (a) is replaced by the following:
(2) The Minister shall cancel the registration of a person who is not carrying on a taxi business, effective after the last day of a fiscal year of the person, where
(2) Section 242 is amended by adding the following after subsection (2):
(2.01) For greater certainty, a small supplier who carries on a taxi business and is no longer required under subsection 241(1.1) to be registered for the purposes of this Part in respect of that business shall, after that subsection comes into force, comply with the obligations incurred by that small supplier under this Part prior to the coming into force of the subsection.
(2.02) On the coming into force of this subsection, the Minister shall cancel the registration of a small supplier who is registered or required to be registered for the purposes of this Part in respect of a taxi business where the Minister is of the opinion that the small supplier has complied with the duties incumbent upon a small supplier under this Part.
(2.03) The Minister may, by order, make regulations respecting the transitional administration of this Part and the closing of registrations under this Part for a small supp]ier who cames on a taxi business and is no longer required to be registered for the purposes of this section.
(3) Subsection 242(2.1) of the Act is repealed.
5. This Act shall come into force one month after it is assented to.
Available frorn Canada Communication Group -- Pubiishing, Public Works and Government Services Canada, Ottawa, Canada K IA OS9
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