Bill C-48

Technical Tax Amendments Act, 2012

An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation

This bill was tabled by Jim Flaherty on Nov. 22, 2012.

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How does a bill become a law?

Don’t trust Schoolhouse Rock – that’s for Americans. To become a law, a bill in the Canada’s Parliament needs to go through the following steps, and pass when voted on during each step:

  • It all starts with the first reading, when the bill is introduced.
  • Next comes the second reading, when other MPs or Senators get to debate the bill.
  • After that, the bill goes to a committee that studies and amends it line-by-line. Once they finish, the bill goes returns to the House or Senate for the report stage, where anyone can propose amendments.
  • The third reading is the moment of truth: no more changes, just a debate and a final vote on whether or not the bill should pass.
  • If a bill makes it through all of those steps – in both the House of Commons and Senate – it’s ready to get Royal Assent and become a law.

Status of this Bill

Introduction and First Reading

Activity Feed

  • Mr. Brian Ernewein spoke

    Thank you. ... more

    June 17, 2013,   Parliament
  • Photo of James Bezan
    James Bezan spoke about Private Members' Business > Respecting Families of Murdered and Brutalized Persons Act

    Mr. Speaker, I appreciate the opportunity to reply to the comments that have been made in the House over the last two hours of debate. I want to thank those members who have spoken out in favour of my bill and the importance of it and how it stands up for victims and the re-victimization that they face every time they have to attend an unnecessary parole board hearing. ... more

    June 4, 2013,   Parliament
  • Photo of Peter Van Loan
    Peter Van Loan spoke about Government Orders > Business of the House

    Mr. Speaker, now that we have been sitting for a week under our Conservative government's plans for a harder-working, productive and orderly House of Commons, I would remind all hon. members of what we have been able to achieve since just Victoria Day. ... more

    May 30, 2013,   Parliament
  • Photo of Françoise Boivin
    Françoise Boivin spoke about Government Orders > Fair Rail Freight Service Act > Bill C-52—Time Allocation Motion

    Mr. Speaker, we are delighted to hear that the minister is unblocked, finally. ... more

    May 29, 2013,   Parliament
  • Photo of Andrew Scheer
    Andrew Scheer spoke about Government Orders > Canadian Museum of History Act

    I declare the amendment defeated. ... more

    May 29, 2013,   Parliament
  • Photo of Andrew Scheer
    Andrew Scheer spoke about Government Orders > Technical Tax Amendments Act, 2012

    Pursuant to an order made Wednesday, May 22, 2013, the House will now proceed to the taking of the deferred recorded division on the motion at third reading stage of Bill C-48.

    May 29, 2013,   Parliament
  • spoke about Government Orders > Technical Tax Amendments Act, 2012
    May 29, 2013,   Parliament
  • Vote 702
    That the Bill be now read a third time and do pass.
    • In favour 100%
      Green
    • In favour 100%
      Liberal
    • In favour 100%
      Bloc
    • In favour 100%
      NDP
    • In favour 100%
      Conservative
    May 29, 2013
  • Photo of Alain Giguère
    Alain Giguère spoke about Government Orders > Technical Tax Amendments Act, 2012

    Is he reading us a political leaflet or is it Bill C-48? I would point out that this bill has been in the making for 12 years—

    May 28, 2013,   Parliament
  • Photo of Hélène LeBlanc
    Hélène LeBlanc spoke about Government Orders > Technical Tax Amendments Act, 2012

    Again, Mr. Speaker, I have to raise a concern. The gentleman is not talking about Bill C-48. He is characterizing and not speaking to the importance of this bill and its different measures. We are in third reading, as the Speaker rightly pointed out. I would like the member to talk specifically about the different measures that are in this bill and to make sure Canadians understand the actions of the government regarding Bill C-48.

    May 28, 2013,   Parliament
  • Photo of Andrew Scheer
    Andrew Scheer spoke about Government Orders > Technical Tax Amendments Act, 2012

    I will again remind the hon. parliamentary secretary that there are opportunities to debate some of the issues that he has been bringing up. We are on third reading stage of Bill C-48. He has about five minutes left, and I trust that the remainder of his time will be spent addressing the actual substance of the bill.

    May 28, 2013,   Parliament
  • Photo of Mike Wallace
    Mike Wallace spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I appreciate the passion the hon. member across has for his constituency. He is from the north. However, I do have to bring him back to the purpose of this bill we are debating this evening. ... more

    May 28, 2013,   Parliament
  • Photo of Mike Wallace
    Mike Wallace spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, it is my pleasure to speak to Bill C-48 and participate in this debate. ... more

    May 28, 2013,   Parliament
  • spoke about Government Orders > Technical Tax Amendments Act, 2012
    May 28, 2013,   Parliament
  • Photo of Françoise Boivin
    Françoise Boivin spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, if any of my law faculty colleagues from long ago are watching right now, they will probably be sniggering because they will remember that tax law was not my favourite field. I would add that it was not the favourite field of many law students. ... more

    May 28, 2013,   Parliament
  • Photo of Pierre-Luc Dusseault
    Pierre-Luc Dusseault spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I thank my colleague for her speech on Bill C-48 which, as she said, is quite long. ... more

    May 28, 2013,   Parliament
  • Photo of Joy Smith
    Joy Smith spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, as the Certified General Accountants Association of Canada said, as they welcomed the passage of Bill C-48: ... more

    May 28, 2013,   Parliament
  • Photo of Joy Smith
    Joy Smith spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I rise today to contribute to this very important discussion on Bill C-48, the technical tax amendments act, and on our government's low-tax plan for jobs, growth and long-term prosperity. ... more

    May 28, 2013,   Parliament
  • Photo of Annick Papillon
    Annick Papillon spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I am pleased to speak in the House in support of Bill C-48 at third reading. ... more

    May 28, 2013,   Parliament
  • Photo of Alain Giguère
    Alain Giguère spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I will be sharing my time with the hon. member for Québec. ... more

    May 28, 2013,   Parliament
  • Photo of Terence Young
    Terence Young spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I am pleased to rise today to speak to our government's low tax plan for jobs and growth and how this important tax legislation, Bill C-48, the technical tax amendments act, 2012, would fit into that plan. ... more

    May 28, 2013,   Parliament
  • Photo of Pierre-Luc Dusseault
    Pierre-Luc Dusseault spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I would like to thank the member for Chambly—Borduas for agreeing to share his time with me. I am very grateful. ... more

    May 28, 2013,   Parliament
  • Photo of Matthew Dubé
    Matthew Dubé spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, first of all, I would like to say that I will be sharing my time with my colleague, the hon. member for Sherbrooke. ... more

    May 28, 2013,   Parliament
  • Photo of Joyce Murray
    Joyce Murray spoke about Government Orders > Technical Tax Amendments Act, 2012

    Mr. Speaker, I am pleased to be speaking at third reading on Bill C-48. It is largely a housekeeping bill that implements technical matters that have been introduced previously. Most of the measures that are contained in this bill were recommended by the Auditor General. ... more

    May 28, 2013,   Parliament
  • spoke about Government Orders > Technical Tax Amendments Act, 2012
    May 28, 2013,   Parliament
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