Ruling
December 11, 1969
Recommittal; infringing on financial initiative of the Crown
Hon. Lucien Lamoureux
Speaker of the House
Ruling Text
The amendment contains a new principle since it would lead the Committee of the Whole to suppress a provision in the bill and substitute a new fiscal arrangement. "... the purport of the amendment... is to reduce the tax in respect of transportation by some persons travelling by air and to increase the tax in respect of other persons. Even if the amendment is intended to affect precisely the same taxpayers and, in theory at least, to provide precisely the (same amount of revenue, it would of necessity transfer a greater burden of taxation to one particular class of taxpayers or to a particular group of taxpayers. In so doing it is suggested that the amendment is an infringement of the financial initiative of the Crown."
Edit Metadata
Holding
"An amendment that shifts a tax burden between different classes of taxpayers, even if revenue neutral, is inadmissible as it introduces a new fiscal principle and thereby infringes on the financial initiative of the Crown."
AI Summary
A ruling finding an amendment inadmissible because shifting a tax burden, even if revenue-neutral, infringes on the financial initiative of the Crown.
AI Analysis
- Outcome
- Sustained
- Tone
- Educational
- Procedural Stage
- Committee of the Whole
- Significance
Low
High