The Hansard Index is the key to information about what is said by Members of Parliament in the House of Commons during the 35th Parliament, 2nd Session. The numbers following the subject entries refer to the issue sitting number and time checks in the daily Hansard. The Index is updated daily throughout the session.

To use the Index, select one of the alphabetical ranges below. When you have located your subject entry, click on the numbers within the brackets to see the relevant page in the Debates. Before clicking, the date of the entry will appear at the bottom of your screen. You may also search the Index using the Parliamentary Business and Publications Search Engine.

Gingras case see Royal Canadian Mounted Police--Bilingualism bonus

Gingras, Daniel see Murderers

Gingras, Dr. Gustave

>>Death, tribute, S.O. 31, 2752

Gingrich, Newt see Manning--References

Girard, Noel see Elections--Returning officer

Gladstone, W.E. see Liberalism

Glaremin, Roy see Parole--Murderers

Gliding school see Canadian Armed Forces

Global Coalition for Africa see Africa--Canadian role

Global Environment Facility see Environment--Developing countries

Global Vision see Trade--International marketplace

Global Warming see Environment--Climate change

Globalization see Developing countries--Economic and social conditions

Globe '96 conference see Environmental industries

GNP see Gross National Product

Godberson, Heather see Curling--World Junior Championships

Godfrey, John (L--Don Valley West; Parliamentary Secretary to the Minister of International Cooperation as of Feb. 23, 1996)

>>Budget 1996, M. (P. Martin), 838-9
>>Canada, 838-9, 9247-8
>>Canada Water Export Prohibition Act (Bill C-232), 9832-3
>>Canadian Armed Forces, 2540
>>Canadian Human Rights Act (amdt.)(Bill C-33), 2540-1
>>Canadian International Development Agency, 82
>>Children, 9248
>>Cuba, 5307-8
>>Defence industry, 839
>>Discrimination and racism, 2540-1
>>Environment, 9900
>>Excise Tax Act, Federal-Provincial Fiscal Arrangements Act, Income Tax Act and Debt Servicing and Reduction Account Act (amdt.)(Bill C-70), 9247-9
>>Foreign Extraterritorial Measures Act (amdt.)(Bill C-54), 5306-8
>>Gender equality, S.O. 31, 423
>>Goods and Services Tax, 9247-9
>>Haiti, M. (L. Axworthy), 81-2
>>International Development (Financial Institutions) Assistance Act Order Act (Bill C-77), 9900, 9902
>>Job creation, 838
>>Liberal government (Chrétien), M. on supply (Solberg), 3186-9
>>Procedure, Bills, Government, 9902
>>Same-sex couples, 2540-1
>>Sexual orientation, 2540-1
>>United States, 5306-7

Godfrey-Milliken Act (Bill C-339)--Milliken--Wayne

>>First reading, 5521-2
>>Sponsorship change, 8318
>>See also United States--Property confiscation during 1776 American Revolution

Godin, Maurice (BQ--Châteauguay)

>>Access to information, 7792
>>Borrowing Authority Act 1996-97 (Bill C-10), 1023
>>Budget 1996, M. (P. Martin), 841-3
>>Budget Implementation Act, 1996 (Bill C-31), 1949
>>Canada Endangered Species Protection Act (Bill C-65), 10170-1
>>Canada Revenue Commission, 841-2
>>Canadian Coast Guard, 3683-4
>>>qu., 3641
>>Canadian Heritage Department, 7792
>>>S.O. 31, 7705
>>Canadian Securities Commission, 841-2
>>Child support payments, 841
>>Constitution, M. (Rock), 3367-9
>>Constitution Act, 1982, 3367
>>Constitutional reform, 6254
>>Cullen, references, 1949
>>Culture, S.O. 31, 6307
>>Defence equipment, 6480-1
>>>o.q., 6010
>>Defence expenditures, 6481
>>Department of Human Resources Development Act (Bill C-11), 1646-7, 1654
>>Department of Public Works and Government Services Act (Bill C-7), 1176-9
>>Economic development/renewal
>>>M. on supply (Rocheleau), 8966
>>>S.O. 31, 4015-6, 5593
>>Economy, S.O. 31, 4742
>>Education, 3367-9
>>Education, post-secondary, 841
>>Emergencies/disasters
>>>o.q., 362-3
>>>S.O. 31, 131, 7232, 8648
>>Employment Insurance Act (Bill C-12), 2230-1, 2379-80
>>Excise Tax Act, Federal-Provincial Fiscal Arrangements Act, Income Tax Act and Debt Servicing and Reduction Account Act (amdt.)(Bill C-70), 7792-3
>>Exports, 6254
>>Federal-provincial jurisdiction, 1654, 2873
>>Gasoline/automotive fuels, 5386-90
>>Goods and Services Tax, 7792-3
>>Government contracts, 1177
>>Government expenditures, 841, 1177, 1179
>>Government programs and services, 841-2, 1177-8
>>Governor General, o.q., 9938
>>Health care system, 841-2
>>Information highway, 841-2
>>Job creation, 841-3, 6254
>>Job losses, 6254
>>Kanasatake Indian Band, S.O. 31, 707
>>Liberal government (Chrétien), 7793
>>Manganese-based Fuel Additives Act (Bill C-29), 5386-90
>>National debt, 841-2
>>Oceans Act (Bill C-26), 3683-4
>>Procedure, language, inappropriate/improper, 7793
>>Quebec distinct society status, 6254
>>Quebec separation/sovereignty, M. on supply (Gauthier), 2864, 2875
>>Quebec sovereignty referendum (1995), 2864
>>Quebec sovereignty referendum (post 1995), 2864
>>Schools, S.O. 31, 9598
>>Social programs, 6254
>>Somalia, S.O. 31, 9320
>>Taxation, 841
>>Throne Speech, Address in Reply, M. (Sheridan), 6254
>>Tobacco Act (Bill C-71), 8577-8, 8718
>>Tobacco industry, 8578, 8718
>>Tobacco products, 8577-8
>>Training programs, 2230
>>Unemployment, 6254
>>Unemployment insurance, 1647, 2231, 2380
>>Unemployment insurance account, 841, 1647, 2230-1
>>United Nations, o.q., 6911
>>Violence, S.O. 31, 7182
>>Wildlife, 10170-1

Godsoe, Gerry

>>Death, tribute, S.O. 31, 1540

Goebbels, Joseph see Canadian flag--Free distribution

Golden Postmark Award see Canada Post Corporation

Golf courses see Infrastructure program--Projects; Penitentiaries--Inmates

Golden Temple see India--Sikh Golden Temple

Gonzales, Roberto see Somalia--Canadian Armed Forces peacekeeping operation, Documents

Goodale, Hon. Ralph E. (L--Regina--Wascana; Ministerof Agriculture and Agri-Food)

>>Agri-food industry, o.q., 3008, 3486
>>Agricultural Marketing Programs Act (Bill C-34), 2313
>>Agricultural products, o.q., 239-40, 1172, 1252, 2309-10, 2813, 3132, 3486-7, 8838, 9747
>>Agricultural research, o.q., 5063
>>Agriculture and Agri-Food Department, o.q., 8656
>>Agri-food industry, o.q., 8735
>>Borrowing Authority Act 1996-97 (Bill C-10), 1072
>>Canada Marine Act (Bill C-44), 9808
>>Canadian Food Inspection Agency Act (Bill C-60), 4415, 7486
>>Canadian Food Inspection Agency, o.q., 927, 4673, 6267
>>Canadian Wheat Board
>>>o.q., 644, 715, 825-6, 4229, 4635, 7086
>>>qu., 2952-3, 7587-8
>>Canadian Wheat Board Act, o.q., 7521
>>Canadian Wheat Board Act (amdt.)(Bill C-72, 7000, 8234
>>Criminal Law Improvement Act, 1996 (Bill C-17), 3536
>>Dairy products, o.q., 825, 1050, 1108, 7038, 8734, 8838, 10186-7
>>Economic development/renewal, o.q., 7786
>>Farm Debt Mediation Act (Bill C-38), 2950
>>Farm debt, o.q., 5739
>>Farm income, o.q., 5170-1, 5293-4
>>Food, o.q., 1173, 3564-5, 5604-5, 6797, 8656
>>Freight rates, o.q., 238-9
>>General Agreement on Tariffs and Trade, o.q., 4635, 4674, 4752
>>Grain marketing
>>>M. on supply (Hermanson), 4097-101
>>>o.q., 2361-2, 2762, 2894-5, 3007, 3486, 3639, 4077, 4308-9, 4346, 4987, 5244, 5374, 7315, 9887
>>Grain, o.q., 3639, 4867
>>Grain transportation, 8066-70
>>>o.q., 3490, 6962, 7788, 7838, 7971, 8198, 8512, 9995
>>>qu., 2316
>>Hargrave, Bert, 4867-8
>>Health, o.q., 2438
>>Highways and roads, 8066
>>Hogs, o.q., 5293
>>Income Tax Budget Amendment Act (Bill C-36), 2949
>>Income Tax Conventions Implementation Act, 1996 (Bill C-37), 2949
>>Infrastructure program, 8068-9
>>Job creation, o.q., 9609
>>Law Commission of Canada Act (Bill C-9), 1298
>>Maple syrup industry, qu., 4161-2
>>Nelson House First Nation Flooded Lands Act (Bill C-40), 2950
>>Nisga'a land claim, o.q., 1104-5, 1170
>>Pest Management Regulatory Agency, o.q., 6267, 6793-4
>>Pesticides, qu., 2852-3
>>Procedure, Bills, Government, 2313, 2950
>>Rail transportation/railways, o.q., 8512
>>References, 8238, 10150
>>>Resignation as Agriculture and Agri-Food Minister, requests, 8246, 8251
>>>See also Agriculture--Forums; Canadian Wheat Board--Authority--Goodale
>>Reform Party, 8065-6
>>Tobacco farmers, o.q., 2945, 4943
>>Trade, o.q., 716
>>Transportation, M. on supply (Gouk), 8065-70
>>Ways and Means motions, concurrence, M., 6937-8
>>York Factory First Nation Flooded Lands Act (Bill C-39), 2950

Goodeagle, Mervin

>>Actor, death, tribute, S.O. 31, 5952

Goodine, Billy

>>Bicycle accident victim, injuries, Jason Brown, Darren Vickers, first aid action, tribute, S.O. 31, 7304

Goodman, Allan see Air Canada---Airbus A320 passenger jet

Goods and Services Tax (GST)

>>Abolish/eliminate/scrap, 102-4, 332, 1808, 7765, 7771
>>>Bloc Quebecois position, transferring tax field to provinces, 329, 985-9
>>>Budget 1996 measure, lack, 462
>>>Chrétien, Prime Minister, lying to electorate accusation, Dec. 10/96 Canadian Broadcasting Corporation Town Hall meeting questions, 7397, 7755, 7792-3, 7804, 7900, 7938, 9064
>>>>o.q., 7465-7, 7514-8
>>>>S.O. 31, 7461, 7513-4
>>>Chrétien, Prime Minister, promise to Liberal caucus, o.q., 7467
>>>Construction industry position, 9250
>>>Copps, Deputy Prime Minister, promise to resign if not replaced, refusal, forced resignation, Hamilton East by-election victory, sham, $500,000 expenditure, 59-60, 269-70, 292, 402, 978, 986, 1800, 1807, 1810, 1906, 1927, 1956-7, 2110, 2984, 5820, 5841, 5848, 5866, 5868, 7004, 7009, 7027-8, 7047, 7049, 7057, 7063, 7152, 7154, 7156, 7158, 7161, 7163, 7283, 7292, 7326, 7330, 7514, 7733, 7755, 7761, 7769-70, 7790, 7895, 7899, 7900, 7933, 7938, 7948, 9064, 9256, 9258, 9266, 10074-5, 10077-8, 10081
>>>>o.q., 362, 426, 584, 1764-5, 1769, 1840, 1887-90, 2005-6, 2062-3, 2068, 2137-40, 2143, 2179-82, 7465
>>>>S.O. 31, 1584, 2301
>>>Failure, Nunziata quitting Liberal caucus, 7048, 7770, 7895, 9262, 9266
>>>Finance Standing Committee review, 10076
>>>>o.q., 7515-6
>>>Gasoline tax increase, 1979 Crosbie budget provision, abolish, Liberal government (Trudeau) election promise, reneging on, comparison, 7959, 7972
>>>Liberal government (Chrétien) "red book" election promise, 215-6, 226, 269, 284-5, 287, 292-3, 297-8, 341, 402, 977-8, 982-3, 986, 988-91, 1448, 1450, 1484, 1514, 1803, 1807-11, 1813, 1906, 1927-8, 1930, 2110, 2210, 2414, 2445, 2854-5, 2984-5, 3094, 3943, 4380-1, 4722, 5607-8, 5753, 5764, 5823, 5832, 5835, 5839, 5841, 5844, 5854, 5856, 5860, 5868, 7004-6, 7008-9, 7017, 7023, 7027-8, 7045-50, 7057-8, 7060, 7062-3, 7098, 7127-9, 7130, 7150, 7152-4, 7156-8, 7160-5, 7281-3, 7285-8, 7290-2, 7300-4, 7319, 7322-31, 7385-6, 7389, 7729-31, 7733-4, 7737, 7753, 7755, 7758-64, 7767-9, 7774-6, 7789-90, 7794, 7796-7, 7801, 7804, 7806, 7808-9, 7869-70, 7872-3, 7875-6, 7900-2, 7905-6, 7912, 7914, 7917, 7934, 7938, 7947-8, 7959, 7972, 7978, 7983, 8665, 9064, 9074, 9256, 9261, 9559, 9631, 9857, 9946, 9950, 10074-80, 10083, 10088-9
>>>>Act of God preventing implementation, Prime Minister Chrétien statement, 6324-5
>>>>>o.q., 2248, 2306, 2435
>>>>Error, Finance Minister P. Martin Apr. 26/96 admission, 1809, 2210, 7009, 7049, 7164, 7734, 7761, 7763, 7790, 7900, 9256, 9266
>>>>>o.q., 1887-8, 1891, 1954, 2005, 2179-80, 2182, 2249, 2305-6, 2433, 7465, 7514-5
>>>>Error, Prime Minister Chrétien admission requesting, 7790
>>>>>o.q., 7465, 7972
>>>>>S.O. 31, 2245
>>>>o.q., 37-8, 137, 236, 316, 362, 426, 478-9, 525, 584-5, 640, 824, 1050, 1103, 1166-8, 1469, 1661, 1763-7, 1800, 1840, 1842-3, 1887-93, 1954, 2005-6, 2062, 2138, 2144, 2179-82, 2360, 2758, 4021, 5600, 5680, 7572, 7574, 7710, 7883, 10117
>>>>Sham, Prime Minister Chrétien private statement to Maude Barlow, o.q., 1950
>>>>S.O. 31, 311, 1584, 6181, 7651
>>>Liberal Party position while in opposition, 7004, 7319, 7322, 7329, 7334, 7738, 7758, 7762, 7793-4, 7798, 7802-4, 7872-3, 7895, 7903, 7909-10, 7932, 7934, 7938, 7947, 7990-1, 9256
>>>Liberal supertax, cost to taxpayers, 402, 462
>>>>o.q., 525-6, 824
>>>M. on supply (Solberg), 977-92, as amended, negatived, on recorded division, 992-3
>>>>Amdt. (Grubel), 980, agreed to, on division, 992
>>>>>Amdt. to amdt. (Peterson), 985, not receivable, 985
>>>Martin, P., Finance Minister
>>>>Liberal leadership campaign promise, 1807
>>>>>o.q., 1661-2
>>>>>S.O. 31, 1584
>>>>Postion while in Opposition, 7048, 7772, 7899
>>>Mills, D., position, 7895-6
>>>o.q., 4457
>>>Peterson position, 7157
>>>Petition, 6195, 9658
>>>Reform Party position, 978-9, 981, 990-1, 1628, 3944, 7027, 7098, 7128, 7154, 7322-3, 7334, 7795, 7954-5, 9946
>>>>o.q., 1166-8, 2006, 3716
>>Acronym, alternative meanings, 7301
>>>S.O. 31, 2935
>>Administration
>>>Collection, business role, 7793
>>>Improvements, 374
>>>Paper burden, 7024
>>>See also Goods and Services Tax--Harmonization
>>Agricultural sector, zero rated supplies, 7101, 7940
>>Alberta, municipalities, exemptions, rebates, 7794
>>Alternative tax schemes, Finance Standing Committee study, 983-4, 1803-4, 7056, 7059, 7061, 7099, 7151, 7161-2, 7983, 7987, 9061, 9068
>>>o.q., 1958
>>Application
>>>Complexities, 7771
>>>Different rules for different places, 7770
>>Auction items, application, 3019, 7318, 7725-6, 7931
>>Base, eligible items
>>>Broadening, 7027, 7280, 7757, 7763
>>>>Reducing rate, 9070-1
>>>Exemptions, 7023-4
>>>See also Goods and Services Tax--Harmonization
>>Basic tax content, definition, 7754
>>Books/magazines/newspapers/reading material, removal, 4722, 7004, 7008, 7019, 7027, 7029, 7055, 7058, 7282, 73247334, 7396-7, 7726-31, 7733-5, 7737-40, 7802-3, 7937, 7984, 9027, 9067
>>>100% rebate for libraries, schools, municipalities and charities, October 23, 1996 announcement, 5366, 5605-7, 7002, 7004, 7008, 7017, 7019, 7052-3, 7055, 7058, 7159, 7162, 7282, 7287, 7325, 7726, 7731, 7734, 7737-40, 7871, 7937, 7940, 7944-5, 9073
>>>>o.q., 5682
>>>>S.O. 31, 5414-5
>>>Atlantic provinces, 7729
>>>Bloc Québécois position, 7131, 7282, 7287, 7726-7, 7729, 7734, 7937
>>>o.q., 1767, 4309, 4344, 4457-8, 4559-60, 5423, 5425
>>>Petition, 6067-9, 6226, 6378, 6411, 6669-71, 6709, 7089-90, 7109-10, 7194, 7245, 7392-4, 7431-3, 7525, 7615, 7893, 7927, 8045, 8201-2, 8233, 8316-7, 8694-5, 8785, 8957, 9089, 9332, 9387-8, 9610, 9658, 9702, 9806-8, 9997-8, 10042, 10145-6, 10238-9
>>>Quebec, exemption, 7726-7, 7729, 7737, 7740
>>>S.O. 31, 4300, 4497, 4551, 5052-3, 5366
>>>See also Excise Tax Act--Ways and Means motion; Goods and Services Tax--Harmonization
>>Business input tax credits, 7975
>>>Physicians and private ambulance services, medical supplies, non-eligible, 7736, 7756, 7872, 7940, 7945, 7989-90, , 9066, 9096
>>>>S.O. 31, 7780-1
>>Canadian business, zero rated services, clarification, 7135-6
>>Community centres sports programs, Park City West Community Club, $10,000 payment arrears, S.O. 31, 8725
>>Corporations/individuals paying, differences, 5608
>>Educational services, 7136
>>Establishing, Progressive Conservative government (Mulroney) initiative, 7298
>>Exemptions, 7156
>>Export services by Canadian services, 7135
>>Exports, exemption, 7156, 7956-7, 7975, 9249-51
>>Fairer, simpler, more efficient system, 7100-2
>>Farm equipment and supplies, 1806, 7319, 7940
>>Food and prescription drugs
>>>Exemption, 5607
>>>Inclusion, 7061-2, 7280
>>>>Opposition, petition, 493
>>Food and restaurant meals, 7980
>>Harmonization with provincial sales taxes, replacement with 15% national sales tax (HST), 216, 269, 287, 292-3, 297-8, 462, 612, 979, 981-2, 985, 987-8, 1156, 1484, 1510, 1514, 1612, 1804-5, 1929, 5764, 7014, 7020, 7099, 7102, 7151-2, 7154-5, 7161, 7288-9, 7298, 7300-1, 7303-4, 7565-6, 7733, 7755, 7757-9, 7794-5, 7808, 7871, 7875, 7903, 7913, 7916-7, 7983, 7987-8, 9068, 9559, 10074
>>>Administration, National Revenue Department/Canada Revenue Commission assuming, cost savings, 1906, 7002, 7007, 7018, 7021, 7024, 7058, 7098, 7162
>>>Administrative duplication, elimination, cost savings, 7003, 7901-2, 7909, 7928, 7931, 7944, 7957, 9061, 9248-50
>>>Alberta, impact, 216, 1809, 1812, 7009, 7047, 7151, 7155, 7163, 7289, 7294, 7320, 7804, 7807-8, 7873, 7942, 9066-7, 9070-1
>>>>o.q., 2478
>>>Alternatives, 2987
>>>Atlantic Provinces Economic Council support, 7874, 7909, 9061
>>>>S.O. 31, 8084
>>>Atlantic provinces (Nova Scotia, New Brunswick and Newfoundland) agreement, $960 million transitional assistance/compensation plan, 1806-9 1811, 1905-6, 1912-4, 1926-30, 1932-3, 2210, 2983-7, 3915, 5606-7, 5814, 5823, 5835, 5844, 5854, 5860, 5867, 7002, 7004-9, 7016, 7018-21, 7023, 7027-8, 7043-4, 7046-50, 7052, 7054-6, 7058, 7060, 7097, 7102, 7128, 7130-5, 7137, 7150-1, 7153-5, 7159, 7161-3, 7164, 7281-3, 7285-7, 7289, 7291-2, 7296-7, 7302, 7317, 7319, 7323, 7325, 7327-8, 7330-3, 7735, 7737-9, 7751-61, 7763-7, 7769, 7771, 7773-5, 7791-3, 7800, 7802, 7804-6, 7809, 7869-70, 7872-4, 7897-9, 7905, 7908, 7911-2, 7914, 7916, , 7932-5, 7938, 7941, 7943-4, 7948, 7951, 7955-7, 7959-60, 7972, 7974, 7983-4, 7986, 7988-90, 8325, 8332, 8366, 8959, 9060, 9062-3, 9065, 9067, 9072-3, 9073-5, 9096, 9244, 9257, 9259, 9266, 9631, 9946, 10045, 10050, 10075, 10078, 10088, 10092
>>>>Alberta position, 7794
>>>>British Columbia position, o.q., 8948
>>>>Business reaction, 9267
>>>>Consumers 7% tax increase, 9096
>>>>Consumers and business benefits, 7957
>>>>Detailed agreements, 7002
>>>>>Statement by Minister (P. Martin), 5605-8
>>>>Details, lack, 2985, 2987-8
>>>>>Release to public, o.q., 3004
>>>>Economic separation declaration, Retail Council of Canada position, o.q., 5682-3, 7012
>>>>>See also Interprovincial trade--Barriers
>>>>Effective Apr. 1/97, 5605, 7047, 7928, 9060-1, 9249, 9261
>>>>Equalization payments formula, use after transition funding ended, 7007, 7018, 7020, 7028, 7130, 7161, 7935, 7975
>>>>Failure, 5608
>>>>First step to integrated national sales tax system, 7047, 7935, 7943, 7945
>>>>Funds already released before effective date, 7946-7
>>>>Infomercial, provincial premiers presenting, 7045-6
>>>>>o.q., 6370-1
>>>>Job losses, store/plant closures, 6517, 7053-4, 7064, 7097-8, 7164, 7283-4, 7289-90, 7327, 7728, 7756, 7760, 7772, 7775, 7791, 7798-9, 7809, 7871, 7873, 7876, 7897, 7915, 7936, 7939, 7954, 7973, 9249, 9261, 9267
>>>>>o.q., 6491
>>>>Memorandum of understanding, 7002
>>>>Merchants/retailers, $100 million on-going costs, duplicate catalogues, price tags, etc., Retail Council of Canada statement, 5607, 6517-8, 7011-2, 7017, 7025, 7048, 7053, 7063, 7065, 7128, 7151, 7155, 7284, 7288-90, 7323, 7325, 7736, 7765, 7772-4, 7798, 7809, 7906, 7908, 7912-3, 7936, 7941, 7951-2, 7973-4, 7989, 9069, 9072, 9267
>>>>>o.q., 5960, 6064
>>>>Off-shore areas, oil and gas exploration, application, 7754
>>>>Ontario position, 7903
>>>>o.q., 1373, 1659-61, 1707, 1764-6, 1839-40, 1842-5, 1887-8, 1890, 1954-5, 1957, 1959, 2006, 2010, 2251-2, 2307, 3316-7, 5600, 5680, 6562-3, 6662, 7515, 7965, 10116
>>>>Public opposition, 7774, 7935-6
>>>>S.O. 31, 9015
>>>>Statement by Minister (P. Martin), 1803-13
>>>>Wayne position, S.O. 31, 7232-3
>>>>See also Employment insurance--Seasonal workers; Gasoline/automotive fuels--Price increase; Housing--Price increase/decrease; Retail sales
>>>Base of eligible goods and services, expanding, 1806, 2987, 7024, 7043, 7134, 7150-1, 7155, 7163, 7325-7, 7757, 7763, 7765, 7799, 7810, 7871, 7873, 7876, 7897, 7915-6, 7918, 7952, 7956, 7976-7, 9249, 9266-8
>>>>o.q., 1662, 1709, 2250-1
>>>>S.O. 31, 2302
>>>Bloc Québécois position, 1809, 1906, 7316-7, 7331, 7754, 7791-2, 7913, 7932, 7986, 7990
>>>>o.q., 2179
>>>>S.O. 31, 1952
>>>Books, point of sale rebate, 7152, 7726
>>>British Columbia position, o.q., 3316
>>>BS Tax, 7803
>>>Budget 1996 statement, 374, 398
>>>Business community expectations, 7011, 7015
>>>>o.q., 1893
>>>Business input tax credits, extending to include provincial sales taxes, passing benefit on to consumers, 7003, 7015, 7020-1, 7026-7, 7043-4, 7046, 7053, 7059, 7134, 7332, 7795, 7874, 7877, 7899, 7907, 7928-9, 7955-8, 7975, 7977, 7988, 9061, 9068-9, 9249-50
>>>Canadian business community reaction, 7774, 7795, 7871, 7909, 7913
>>>>o.q., 1959
>>>Canadian Chamber of Commerce position, 7052
>>>Canadian Federation of Independent Business position, 7871, 9252
>>>Capital taxes, increase, Nova Scotia and New Brunswick plans, 7010, 7012
>>>Charitable organizations, benefits, 7901-2, 7944
>>>Common objective, 5605
>>>Compensation for losses formula (McKenna formula), 5607, 7010, 7015, 7018, 7020, 7058, 7132-3, 7282, 7331, 7754, 7870-1, 7898, 7931, 7986, 8325, 9067, 9244
>>>>Agenda question, federal-provincial First Ministers' Conference, June 20-21/96, o.q., 3257-8, 3421, 4019, 4074
>>>>Alberta, Ontario and British Columbia, exclusion, 1912, 1914, 2983, 7015, 7931, 9268
>>>>>o.q., 8192-3, 8309
>>>>Details, lack, 7935
>>>>Federal-provincial Finance Ministers meeting, 2988
>>>>>o.q., 3257, 3421, 4021
>>>>Grain transportation subsidies, elimination, adjustment assistance, comparison, 7932
>>>>Manitoba and Saskatchewan, eligibility, 7016-7
>>>>>o.q., 8193, 8309
>>>>o.q., 1839, 2808-9, 7515, 8192, 8309, 9216, 9274-5
>>>>See also Goods and Services Tax--Harmonization, Atlantic provinces
>>>Competition between provinces, decreasing, 7011
>>>Competition, encouraging, 7003, 7877-8, 7929, 7944, 7958, 9250
>>>Complexities, 7765
>>>Consumer and business benefits, 5605, 7002-3, 7014-5, 7020-1, 7043-5, 7052, 7055, 7058-9, 7097, 7099, 7792, 7796, 7874, 7898-9, 7901, 7904, 7906-7, 7930, 7945, 7985-6, 7989, 9061, 9068, 9249-50
>>>Cost savings, 1805-6, 7022
>>>>o.q., 1840
>>>Costs, 7064
>>>>Health care funding cutbacks, relationship, o.q., 1373
>>>Duplication, overlap, elimination, 7013
>>>Economic benefits/impact, 5867, 7016
>>>>o.q., 4674, 6491
>>>Efficient, simpler and cheaper, 7002, 7957
>>>Export market expansion, job creation, o.q., 1961
>>>Farmers, capital expenditures, rebate, 7874
>>>Federal-provincial consultations, o.q., 1954-5, 1958
>>>Federal-provincial co-operation, example, 9247-9
>>>Finance Standing Committee report recommendation, 7001, 7003, 7022, 7099, 7162
>>>>o.q., 2182
>>>Food and restaurant meals, 7982
>>>Home heating fuel and clothing, increase, 7290, 7940
>>>Housing and public sector bodies, rules reflecting circumstances of each province, 7002
>>>Impact, 7765
>>>Integrated, federal-provincial value-added tax, 1804-5
>>>Interprovincial sales, 7958-9
>>>Interprovincial trade, facilitating, 7060
>>>Job losses, 7097, 7982
>>>>See also Goods and Services Tax--Harmonization, Atlantic provinces
>>>Legislation (Bill C-70), 7001, 7017, 7911
>>>>300 plus pages, no explanatory notes, 7158, 7300, 7730, 7793, 7870, 7933, 7949
>>>>Amendments, government introducing 113 at last minute, 7730, 7767, 7798, 7879, 7933, 7936, 7973-4, 9073
>>>>Bloc Québécois position, 7131, 7869, 7871, 9073
>>>>Closure/time allocation, use, 7282-5, 7293, 7296-7, 7299-300, 7317, 7328-9, 7332, 7729, 7734, 7751, 7772, 7873, 7911, 7937, 7941-2, 9262
>>>>Divisiveness, 7767
>>>>Finance Standing Committee study
>>>>>Atlantic provinces hearings, government majority denying, 7728-30, 7755-6, 7767, 7775, 7796, 7804, 7810, 7873-5, 7897, 7939, 9065, 9072, 9257
>>>>>Consultations, 7930-1
>>>>>Hearings, extending, denial, 7758, 7933, 7939
>>>>Focus, 7765
>>>>Government Members for Atlantic provinces not speaking/defending, 7297, 7332, 7763, 7772, 7774-6, 7791, 7796, 7799, 7804, 7908, 7940, 9066
>>>>Government rushing through legislative process, 7003-4, 7018, 7027, 7056-7, 7136-7, 7158, 7333, 7766-7, 7773, 7792, 7800, 7806, 7870, 7933, 7937, 7949, 9261, 9291
>>>>Imperfections, identifying, 7946-7
>>>>Landmark in federal-provincial co-operation, 7928, 7932
>>>>Opposition delaying, 7318
>>>>Reform Party position, 7023
>>>>Response to election promise, 9256
>>>>Senate amendments, Commons bowing to wishes of unelected, archaic outmoded system, 9061-3, 9243, 9258
>>>>Senate Banking Committee review, 9074
>>>>Sham, 7164
>>>Liberal government (Chrétien) election "red book" promise, 7001, 7009, 7017, 7022-3, 7045-7, 7050, 7060, 7064, 7151, 7163, 7303, 7739, 7877, 7898, 7938, 7944, 7954, 7987
>>>>See also Goods and Services Tax--Abolish/eliminate/scrap
>>>LIberal Party policy while in opposition, 10078
>>>Low-income rebate system, maintaining, 7055-6, 7945
>>>Manitoba position, 7151, 7163
>>>Martin, P., Finance Minister, remarks in opposition, 1553, 1809, 7937-8, 7942, 7954, 9945
>>>>o.q., 1661-2
>>>Mutual funds management, subject to, 7977
>>>National system, 7010-11, 9096
>>>New Brunswick position, tax rate reduction, etc., 6517, 7099
>>>>o.q., 2476-7, 2608
>>>New Democratic Party position, 5608
>>>New Zealand, comparison, 9265
>>>Newfoundland position, tax rate reduction, etc., 7098
>>>>o.q., 2251-2, 7465, 7467
>>>Nova Scotia position, tax rate reduction, etc., 2985, 7052-4, 7133-4
>>>>o.q., 3208, 4021
>>>Ontario position, Premier Mike Harris initial support, later rejection, $3 billion estimated cost, job losses, etc., 1809, 1811-2, 7010, 7020, 7022-3, 7047, 7050-1, 7097-8, 7130, 7133, 7151, 7163, 7289, 7299, 7317, 7736, 7790, 7804, 7809, 7873, 7877-8, 7901, 7903-5, 7914-6, 7980, 7987-9, 9070, 9248, 9250-1, 9268, 9946, 10078
>>>>o.q., 1422, 1893, 2434, 7467
>>>Opposition, 7012, 7017, 7099
>>>Options, Finance Standing Committee review, 7001, 7898, 7903-4
>>>o.q., 37, 136-7, 525, 584-5, 640, 824, 922, 1103, 1167-8, 1293, 1765, 1842-3, 2179-80, 2360, 4075-6
>>>Organizations, support, o.q., 2143
>>>Parcels and courier mail to Atlantic provinces, cost increase, o.q., 9996
>>>Petitions in favour, lack, 7332
>>>Pitting one region against another, 7293-5, 7320, 7332
>>>Price increases, 7048, 7054-5
>>>Prince Edward Island position
>>>>o.q., 1662
>>>>S.O. 31, 5597
>>>Property taxes, increase, Nova Scotia, 7010, 9267
>>>Provincial opposition, 7791, 7800-1, 7804, 7808, 7870, 7873, 7877, 7905, 7952
>>>>o.q., 3492
>>>Provincial portion, payment regulations, 7791
>>>Provincial sales tax increase, impact, 7010
>>>Provincial sales tax rates, lowering, savings, 7930, 9245, 9249
>>>Provincial sales taxes, particular needs of province, 7024
>>>Public acceptance, National Revenue Minister J. Stewart statement, o.q., 6190
>>>Public opinion, support/rejection, 1957, 7164, 7288-9, 7293-4, 7299-300, 7327, 7330, 7332, 7757, 7799, 7810, 7912, 7931, 7989, 9068, 9249
>>>>o.q., 6370-1, 6661
>>>Quebec, 1485, 1539, 1803, 1807, 1809, 1906, 1912-4, 1928-30, 2984, 2986, 7006, 7015-6, 7018-9, 7059-60, 7132, 7162, 7281, 7331-2, 7753, 7773, 7792, 7795, 7798, 7800, 7805, 7913-4, 7931-2, 7950, 7975, 7986-87, 8325, 8414, 9246
>>>Benefits, input tax credit, etc., 10077
>>>>Compensation, 1808, 7006, 7008, 7018-20, 7058, 7130, 7224, 7286-7, 7735, 7739, 7753-4, 7758, 7760-1, 7764-5, 7767, 7769, 7800, 7802, 7805, 7870, 7931-2, 7948, 7950-1, 7960, 7972-5, 8237, 8301, 8325, 8332, 8337-8, 8948, 8959, 9062-3, 9065, 9073, 9243-6, 9258-9, 9631, 10045, 10075
>>>>>o.q., 2608, 7515, 7965, 8192-3, 8309-10, 9216-8, 9275, 9325-6, 10116-8, 10181
>>>>o.q., 1707, 1765-6, 1839-40, 1887, 1954-5, 2248, 2808-9, 3257, 5680
>>>>S.O. 31, 1886
>>>Rates
>>>>Decrease, 2608, 5605, 7015, 7132, 7942, 7957, 8414-5
>>>>Raising to 15%, 7956
>>>Reform Party position, 7026, 7048, 7051-2, 7151-2, 7331, 7792, 7904, 7909, 7914-5, 7951-2
>>>>o.q., 2182, 2250, 4674, 6662, 7386, 7389, 7466, 7516
>>>Repair job, 9256
>>>Retail Council of Canada position, 7052, 7773
>>>>See also Goods and Services Tax--Harmonization, Atlantic provinces
>>>Revenue neutral, 7045-8, 7795
>>>>o.q., 3716
>>>Saskatchewan position, 7151, 7292-3
>>>>o.q, 1766-7
>>>>S.O. 31, 1950-1
>>>Shifting burden from business to consumers, 1805, 2210-1
>>>Simplifying, single tax for entire country, single, lower rate, single collection and administration system, 7765
>>>Small and medium business support, benefits, 7022, 7098-9
>>>Tax cuts, Ontario and Quebec, o.q., 3257
>>>Tax grab, 7940, 9261
>>>Tax inclusive pricing, 6517, 7001, 7018, 7020-1, 7025, 7028-9, 7044-6, 7055, 7057-60, 7134-5, 7155, 7325, 7332, 7728, 7739, 7752, 7756, 7759-60, 7762, 7767, 7773, 7793, 7798, 7805, 7809, 7873-7, 7897-9, 7901, 7904-7, 7909, 7915, 7929, 7944, 7952-4, 7957, 7973-4, 7980-2, 9062, 9075, 9096-7
>>>>Business opposition, 7018, 7767, 7793, 7915, 9072
>>>>Easier to increase, 1808-9, 1812-3, 1905-7, 1928, 7005, 7018, 7057, 7767, 7793, 7876
>>>>>o.q., 1840
>>>>Exemptions, 7760
>>>>Failure to comply, criminal offence, 7908, 7930-1, 7941, 7943
>>>>Guidelines, 7929-30
>>>>New Brunswick Premier McKenna position, 9065-6, 9075-6, 9096-7
>>>>On-going costs, 7026
>>>>o.q., 6661
>>>>Phasing in over four months, 9071
>>>>Postponing until all provinces agree to harmonization, 7025-7
>>>>Public support/opposition, 7906, 7908, 7929, 7936, 7939-40, 9066
>>>>Reform Party position, 7051
>>>>Retail Council of Canada position, 9071
>>>>Tax rates printed on bills and receipts, 5605, 6518, 7002-3, 7005, 7152, 7877, 7898, 7904-5, 7907, 7929, 7944, 7976-7
>>>>Young, D., position, 7897, 7908, 9074
>>>Tax increases, o.q., 6662
>>>Throne Speech statement, 3
>>>Transcontinental shipping and trucking, 7771
>>>Travel agents, services, complexities, 7771
>>>Used automobiles, sales, originally purchased in provinces not harmonized, 7754-5
>>>Wayne position, 7896
>>>See also Employment insurance--Seasonal workers; Equalization payments; Exports; Job creation; Nova Scotia--Provincial by-election; Prince Edward Island--Provincial election; Small and medium business; Taxation--No increase; Underground economy
>>Hidden, Finance Standing Committee report opposing, 7018, 7029
>>Housing and health care sectors, adjustments, 7100-1
>>Improvements, 100-130 streamlining proposals, 1803, 1806, 2521-2, 7003, 7099-102, 7129-30, 7135-6, 7928, 9060
>>>o.q., 1960
>>Incentives to evade, 7024
>>Legislation, Progressive Conservative government (Mulroney), appointing additional Senators to pass, 3048, 3053, 3094, 7160, 7910
>>Manley position, 7045
>>Manufacturers' sales tax replacement, 7059, 7151, 7153, 7155-6, 7333, 7738, 7757, 7795, 7877, 7898, 7910, 7976, 7978, 7987, 9249
>>Medical devices for disabled persons, exemption, broadening, 1806
>>Municipalities, universities, schools and hospitals (MUSH) exemption, 7024, 7101, 7135, 7944
>>National sales tax, 1514
>>Non-profit organizations, membership fees, exemption, 7100
>>>o.q., 4671-2
>>Public opposition, 5122, 7160, 7291, 7320, 7334, 7794, 7909-11
>>>Visibility factor, 7977-8
>>Public utilities, 7135
>>Rebates
>>>Eligible persons and organizations, maintaining, 1807, 7156
>>>Inefficiency, 10058
>>Recyclable products, 7135
>>Reform Party position, 7017
>>>o.q., 1841-3, 1892, 2006, 2139, 5808
>>Registered charities, exemption, 1806
>>>Principles of fairness, equivalent revenue, federal-provincial co-operation, harmonization and simplification, 7001, 7100
>>>Revenue neutral, 7050-1
>>>Taxable supplies, criteria, 7136
>>Revenue, 1996, $17.2 - $18 billion projection, 813, 1804, 7156, 7795
>>Revenue neutral, 7151, 7319, 9249
>>>Surplus, use see Debt Servicing and Reduction Account
>>Simplification, 7871
>>Small supplier exemption, extending to taxi drivers, 3989
>>>See also Excise Tax Act (amdt.--small suppliers carrying on a taxi business)(Bill C-317)
>>Tax inclusive pricing, 7023, 7059, 7062-3, 7152, 7296, 7936, 7946, 7975-6, 7978, 7980, 9261
>>>Bloc Québécois position, 9062, 9243, 9257-8
>>>Business demand, 9268
>>>Canadian Chamber of Commerce survey, 9257
>>>Delay until provinces representing 51% of Canadian people participating
>>>>Senate amendment, 9060-3, 9069, 9073-4, 9243, 9250, 9256-8
>>>>S.O. 31, 8946
>>>Easier to increase allegation, 9070
>>>Finance Standing Committee 1994 report opposition, 7005, 7057, 9070, 9257
>>>Liberal Party position when in opposition, 7798, 7934, 7977, 9072, 9257
>>>Public opinion, acceptance/rejection, 7060-1, 9061-2, 9068-9, 9074-5, 9243, 9246, 9261
>>>>o.q., 5683
>>>Retail Council of Canada position, 9248, 9261
>>>See also Goods and Services Tax--Harmonization
>>Tourism industry, rebates, 7100, 7136
>>Underground economy, 980, 987, 7975
>>Used goods, notional input credits, eliminating, 7010, 7024, 7127-8, 7157, 7285, 7731, 9066-7
>>>o.q., 3635, 3715, 3825
>>Used/new automobiles, application, 7010, 7127, 7731
>>>Clarification, o.q., 1960-1
>>>Notional input tax credit, trade-in difference, 2521-2, 9067
>>>>o.q., 3872, 4022, 4075
>>Used yachts, resale, application, 3019
>>Visible tax, public reaction, 7795
>>See also Consumer Price Index--Increase; Deficit--Reduction; Job losses; Kilgour--References; Nunziata--References