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Report of the committee

Wednesday, October 3, 2018

The Standing Senate Committee on National Finance has the honour to present its

THIRTY-THIRD REPORT

Your committee, to which was referred Bill S-243, An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax), has, in obedience to the order of reference of June 5, 2018, examined the said bill and now reports the same with the following amendments:

1. Clause 2, page 1:

(aReplace line 7 with the following:

2 (1) Subsection 88(2) of the Canada Revenue Agen-”; and

(breplace lines 12 to 14 with the following:

(2) Section 88 of the Act is amended by adding the following after subsection (2):

(3) Once every three years, commencing with the year that is three years after the coming into force of this subsection, the annual report required to be submitted under subsection (1) must include the statistics referred to in subsection 88.1(2) for the fiscal year that ends in the year that is three years before the year the annual report is submitted.”.

2. Clause 3, page 2: Replace line 17 with the following:

(2) The Minister shall, for the purpose of subsection 88(3), collect, com-”.

Respectfully submitted,

PERCY MOCKLER

Chair