EdinburghNLP/nunavut-hansard-plusplus huggingface dataset:
Several jurisdictions, including Saskatchewan, Alberta and the Northwest Territories, established independent bodies to undertake comprehensive reviews of their personal income tax systems.
Given the wide differences in the political agendas of Canada's provinces and territories, these changes have resulted in quite different structures across the country.
Mr. Chairman, Members support the core concept of providing our own government, which is accountable to us, the flexibility to make decisions in this area.
Although the intent of the Bill is clear, to provide flexibility to the Nunavut government in this area, it is not yet clear what direction the Minister will take.
We would suggest that the Minister establish a professional and independent mechanism to advise on options.
How can the government best reduce the tax burden on lower income families and Elders, while protecting the revenues that we need to fund our programs and services?
How can we use the tax system to create incentives for job creation in the small business sector?
Can we support Nunavummiut who have children but want to upgrade their skills by returning to school with a tax credit that better offsets the burden of being a full-time student while trying to feed a family?
Can the system of tax credits be used as an element of our housing strategy and to make it easier for Nunavummiut to assume the costs of home ownership?  Can we have a tax credit system that better addresses the high cost of living in remote Northern communities?
Mr. Chairman, we would recommend that the Minister report back to the Legislative Assembly at our next sitting in 2002 with his plans for how he will proceed in this area.
Mr. Chairman, the Committee has noted that the move to the TONI system across all provinces and territories creates the potential for competition between jurisdictions to blindly cut taxes across the board -- a so-called "race to the bottom."
We would suggest that the Minister explore areas where the three northern territories can establish common ground, so that the North as a whole is competitive, yet not constantly undercut one another.
Mr. Chairman, we have all heard from our constituents about the frustrations of dealing with the tax system.
Tax forms are difficult enough for English and French-speakers to deal with -- it is doubly so for unilingual Inuktitut-speakers.
Members were pleased to hear from the Minister that the GN continues to push the Canada Customs and Revenue Agency to make special efforts to assist Nunavummiut in this regard.
We urge him to continue to do so, especially during a time of transition.
Such initiatives as tax clinics or even a 1-800 number with Inuktitut-speaking assistance would be an improvement.
Mr. Chairman, it is worth repeating for the public record that Inuit in Nunavut are as liable for income taxes as any other Canadian.
There is often a misconception in other parts of Canada that Inuit are exempt from paying personal income taxes.
It is extremely important that we push the federal government to recognize the unique situation in Nunavut and, especially, in the smaller communities where access to professional tax assistance is not readily available.
Mr. Chairman, anecdotal evidence suggests that there may be a number of Nunavut residents who are eligible for such benefits as the GST credit and the child tax credit, but who do not receive them because of difficulties in filing.
We may not, in fact, have good data on the number of Nunavummiut who are in this position.
We would encourage the government to see what can be done to assist people, especially unilingual Inuktitut-speakers, in securing the benefits to which they may be entitled. We also need to continue to push the federal government to have northern residents deductions that are fair and truly recognize the realities of the high cost of living in the North.
Mr. Chairman, we would also suggest that efforts be made to ensure that small businesses in Nunavut be given assistance to make any necessary transitional arrangements as a result of the move to TONI.
Mr. Chairman, another concern that the Committee raised with the Minister deals with the capacity of the government to administer the system after the transition to TONI.
Members have received assurances that the transition will not impose undue administrative pressures.
Mr. Chairman, in the event that the upcoming federal budget in December cuts federal income tax rates for 2002, we would seek clarity from the Minister as to whether the GN will amend GN tax rates so that Nunavut residents pay no more tax than they would under the current tax on tax system. At least until such time as a comprehensive review of the system has been undertaken and all options explored.
Mr. Chairman, I would like to close by expressing the Committee's thanks to the Legislative Assembly and Justice interpreters who have worked on this Bill, given the very technical and complex nature of the language.
Mr. Chairman, Members of the Standing Committee recommend the passage of the Bill to all Members.
Individual Members may have questions and comments as we proceed.
Members' comments.
Minister Ng, I would like to ask who your official is, would you introduce him at this time Mr. Ng.
Hon. Kelvin Ng: Mr. Geoff Hughes remains with me at this time Mr. Chairman.
Each member has ten minutes for general comments.
Are there any more comments from any member.
Mr. Nutarak (interpretation): Members of the Legislative Assembly have different responsibilities in our committees and this Act was dealt with under another committee.
Instead of asking us, because I am not too familiar with the income tax system so I just want to know if it is the same Act or has it changed.
Mr. Chairman the amendments that are before us today are to amend the current Nunavut Income Tax Act to allow for a Nunavut tax directly on the income versus what's in the current legislation, which is a tax on the federal tax.
Say for instance I would pay tax on the income that I earn.
Say for instance I make over 30 thousand or 25 thousand what is the change.
How much would I have to make.
Hon. Kelvin Ng: Thank you, Mr. Chairman. Mr. Chairman right now the Nunavut tax is calculated as a percentage of the federal tax.
So in other words if the federal tax was 50 thousand dollars, as an example, and the Nunavut portion of the tax was 50 percent, in other words half of that would be 25 thousand dollars.
So the change would be that it would still be 25 thousand dollars except that it would be a Nunavut tax, directly on that income.
When we had the Government of the Northwest Territories they also put in a proposal whereby the people that make a lot of money pay more taxes.
Is it going to be the same as the GNWT or is it going to be different.
Are we going to follow the GNWT Act.
What is the difference in the tax that we had to pay when we had the GNWT as opposed to having the Government of Nunavut now.
Mr. Chairman, there is no difference in that.
We adopted the same tax rate as the Government of the Northwest Territories.
These changes in this Bill will still have the same amount of tax to be paid by an individual.
It is just that the structure of how it is calculated will be changed somewhat.
But the bottom line as I indicated in my opening statement is that there will be no additional taxes paid as a result of implementing the tax on income.
The Nunavut tax on income.
Mr. Nutarak (interpretation): I wonder if the minister can state what the difference is.
There was the NWT, is it just to change the Act to put it from the NWT to Nunavut.
That is not the case as I indicated.
It is to set up the Nunavut Income Tax directly on an individual's income.
Instead of on a portion of the Federal Income Tax.
Mr. Nutarak (interpretation): There was legislation in the NWT in regards to tax.
The old Act from the NWT, we have to have legislation anywhere in any jurisdiction in regards to paying income tax.
The minister stated that some of the Act has changed.
What I am trying to ask is whether he is saying that it is sort of the same thing but what exactly is the change in the TONI Act.
The change, Mr. Chairman is that the GNWT will charge a rate of income tax rate directly in the individual's income, instead of charging tax on the Federal Income Tax that is payable.
So the current system has us taking a percentage of the Federal Tax that an individual ends up paying when they do their tax return.
What we will do now is that we will have a percentage of their income as a Nunavut tax.
It doesn't change the amount the individual pays.
It just changes the method in calculating that tax that is payable.
Mr. Nutarak (interpretation): Are there any other changes other than what you have stated, Mr. Minister.
Hon. Kelvin Ng: No there aren't, Mr. Chairman.
Chairperson (interpretation): Thank you, Mr. Ng. Is it more clear Mr. Nutarak.
Mr. Arvaluk: Qujannamiik, Itsivautaq.
The minister stated that there will be no additional taxes paid.
I guess what I am interested in is that payroll tax as opposed to making businesses operating out of Nunavut and the NWT at that time, to pay the payroll tax, the 1% payroll tax to Nunavut.
Has this been effective because it seems that there are a lot of bigger businesses that still have headquarters in the south to avoid paying taxes for the employees who would get paid through payroll in the south.
Are there any plans at least to fill the loopholes where the taxes that should go to Nunavut.
Taxes that are collected in Nunavut for the monies that are being made in Nunavut.
Mr. Chairman, the member brings up some valid points in respect to the payroll tax.
That is not the Bill before us.
It is the Income Tax Act.
There are obviously concerns that the member spoke about for the payroll tax and we want to try to capture as much payroll tax as much as possible. Given that the whole intent was to try to recoup some taxation from individuals that were not residents of Nunavut but were doing work in Nunavut and leaving, but still receiving services from the government in the territory.
Mr. Chairman, as I indicated in my opening comments I would like to for the record, ask the minister if he would be willing to commit to reporting back to us at the next session on plans and proceedings as far as establishment of a professional or independent mechanism to advise on opinions and looking at a review on our tax system.
Yes, I would be willing to commit to respond to that particular recommendation.
Mr. Chairman, also in my opening remarks I talked about in the event that the federal government were to cut our federal tax rates for the 2002 taxation year. I would like to ask the minister if he could commit to amending the Government of Nunavut tax rates so that Nunavut residents pay no more tax than they would under the current tax rate on the tax system for that year.
Yes, I could commit to that as well.
Chairperson (interpretation): Thank you, Mr. Ng. Who are you.
Is it Ink or Ng. Thank you.
Are there any further comments or questions from the committee.
If there are no more questions from the committee, we will look at Bill 14, An Act to Amend the Income Tax Act.
Bill 14 reprinted and changed.
Can we go clause by clause. Page 1.
That is page 3. Clause 4.
Chairperson (interpretation): Page 28.
You have that page 28.
You all have it.
The Bill as a Whole.
Does the Committee agree that Bill 14 is ready for Third Reading.
We have completed Bill 14.
I would like to thank the minister.
If he has any last comments.
Hon. Kelvin Ng: I’d like to thank the committee and also Mr. Hughes for his assistance.
Chairperson (interpretation): Thank you, Mr. Ng and thank you Ms. Cooper.
I move that we report progress and contact our Speaker and ask him to return to the House.
The Speaker can now come to the Chamber.
We have finally completed our Session here and we will see you again in February.
I look forward to working with you again.
Your committee has been considering Bill 14 and would like to report that Bill 14 is ready for third reading.
Tabled Document 41 – 1(5) is concluded with one motion number 19 – 1(5) being adopted.
Bill 14 - An Act to Amend the Income Tax Act  - Third Reading
Hon. Kelvin Ng: Mr. Speaker, I move, seconded by the Honourable Member for Baffin South, that Bill 14, An Act to Amend the Income Tax Act be read for the third time.
The bill has passed third reading.
Orders of the Day for Wednesday February 20th, 2002.
Speaker: Before we adjourn I would ask the Clerk to ascertain if the Commissioner of Nunavut is prepared to enter the chamber to give assent to bills.
Commissioner Irniq (interpretation): Good evening.
Mr. Speaker, Members of the Legislative Assembly.
As Commissioner of Nunavut I would like to assent to the following bills.
Bill 13 - Supplementary Appropriation Act No. 2, 2001/2002  - Assent
Bill 14 - An Act to Amend the Income Tax Act  - Assent
The Legislative Assembly will reconvene on February 20 in the New Year.
At this time I would like to wish you all a good holiday and season's greetings to you and have a safe Christmas.
Speaker: Members before we adjourn, I would like to acknowledge and recognize the hard work of our pages that we've had here through the week.
Their names are: Dan Atwood, he is behind Mr. Picco.
Please stand Dan.
Leah Sagiatuk.
Chelsea White.
Daniel Young.
And Natsiq Quassa.
Thank you very much for your hard work.
And also we should acknowledge the gentleman that has been here since day one, our trusty Sergeant-At-Arms Simanuk Kilabuk.
And we should also acknowledge the long hours that our interpreters and translators put in.
Without them we just couldn't make it.
I am reminded by the Clerk that on Friday at 5 o'clock we will have the official lighting of the Assembly's outdoor lights.
So I would like to ask all members if they are here to be present and also the general public.
With that we wish everybody a Merry Christmas and a Happy New Year, especially the people back home in my home community of Arviat.
This House will adjourn until February 20th in the year 2002.
>>House adjourned at 5.26 p.m.
Wednesday February 20, 2002
2434 – 2470
Deputy Premier; Minister of Finance and Administration; Minister Responsible for the Nunavut Housing Corporation; Government House Leader
Minister of Public Works and Services
Minister of Education; Minister of Human Resources  Hon. Jack Anawak
Minister of Community Government & Transportation
Opening Prayer 2434
Speaker’s Ruling 2434
Ministers' Statements 2436
Members' Statements 2438
Recognition of Visitors in the Gallery 2449
Oral Questions 2450
Petitions 2468
Tabling of Documents 2469
Orders of the Day 2469
Wednesday February 20, 2002 2434
140 - 1(5): Premier’s Absence from the House (Ng) 2436
141 - 1(5): 2000 - 2001 High School Graduation Statistics (Kilabuk) 2437
142 - 1(5): Community Wellness Symposium (Picco) 2437
388 - 1(5): Use of Inuktitut Language (Puqiqnak) 2438
389 - 1(5): Recognition of Marion Nivingalok and Marion Bolt - Language Volunteers (Havioyak) 2439
390 - 1(5): Rent Scale Discrepancies (Iqaqrialu) 2440
391 - 1(5): Group Home - Chesterfield - Gratitude to Minister and Staff (Arvaluk) 2441
392 - 1(5): Minister of Education’s Visit to Amittuq (Irqittuq) 2442
393 - 1(5): GN Plans for Closure of Nanisivik Mines & Grise Fiord Co-op Request (Williams) 2442
394 - 1(5): NTI Elections - Paul Kaludjak and Cathy Towtongie (Anawak) 2443
395 - 1(5): Iqaluit East Constituency Issues and Concerns (Picco) 2444
396 - 1(5): Mandate of First Nunavut Legislative Members; Need for Infrastructure (Tootoo) 2445
397 - 1(5): Healing Circles Needed Rather Than Shelters (Nutarak) 2446
398 - 1(5): Rachel Arngnammaktig Elementary School Breakfast Program (McLean) 2446
399 - 1(5): Minister of Education Visit to Akulliq Constituency (Alakannuark) 2447
400 - 1(5): Bravery Award for Lucassie Meeko (Kattuk) 2447
401 - 1(5): Kimmirut Arena Opening (Akesuk) 2448
402 - 1(5): Shelters Need to Incorporate Inuit Qaujimajatuqangit (Thompson) 2448
401 – 1(5): Language Plans for Six Months (Puqiqnak) 2450
402 - 1(5): Shelter’s Mandate and Follow-up Care (Nutarak) 2452
403 - 1(5): Housing Review - Rent Scale (Iqaqrialu) 2454
404 – 1(5): Public Housing Projects; Supply & Erect (McLean) 2456
405 - 1(5): Two Writing Systems in Kitikmeot (Havioyak) 2457
406 - 1(5): Update on Fuel - Repulse Bay (Alakannuark) 2459
407 - 1(5): Handicapped Facility Schedule (Arvaluk) 2460
408 – 1(5): High Turnover Rate of Staff (Tootoo) 2463
409 - 1(5): University Students Increase (Williams) 2464
410 - 1(5): Responses to After Hours Calls (Irqittuq) 2466
411 – 1(5): Public Service Report Workplace Profile Data (Tootoo) 2467
Return to Petition 005 – 1 (5) : Repulse Bay Medical Travel and Choice of Airline (Clerk) 2468
075 – 1(5): The People – A Glimpse, A Taste, A Virtual Reality, the Trip of a Lifetime (Picco) 2469
Wednesday February 20, 2002  Nunavut Hansard
Honourable Olayuk Akesuk, Mr. Ovide Alakannuark, Honourable Jack Anawak, Mr. James Arvaluk, Mr. Donald Havioyak, Mr. David Iqaqrialu, Mr. Enoki Irqittuq, Honourable Peter Kattuk, Honourable Peter Kilabuk, Mr. Glenn McLean, Honourable Kelvin Ng, Mr. Jobie Nutarak, Honourable Kevin O’Brien, Honourable Ed Picco, Honourable Manitok Thompson, Mr. Uriash Puqiqnak, Mr. Hunter Tootoo, Ms. Rebekah Williams.
Speaker (Mr. O'Brien): I would like to ask Mr. Alakannuark to do the prayer.
Before we proceed with the Orders of the Day, I have a few comments that I would like to read.
I would also like to draw your attention to the five new tapestries that have been hung in the chamber to your left or right depending on where you are sitting.
These tapestries are from Baker Lake and were created by Nancy Sevoga, Simona Scottie, Irene Avalakeeak and Naomi Ityi.
As you can see, they are beautiful pieces of work.
The tapestries that were here previously will now be used to decorate the walls in our boardroom on the second floor.
I would also to take this opportunity to welcome back to the House our Sergeant-At-Arms from our last sitting, Mr. Kilabuk.
Finally, I would like to point out that any member that hasn’t already signed the book of condolences in the foyer for the late Princess Margaret, sister of Queen Elizabeth the second, the book will be available for signing until Friday afternoon.
Members at this point before we proceed, I would like to read out to you the ruling on the Point of Order that was brought forward in our May session.
Speaker’s Ruling
The sitting of this Assembly in Cambridge Bay was concluded with my Ruling on a Point of Order in relation to a document tabled by the Member for Cambridge Bay.
Members will recall I reserved my Ruling on one of the issues that was raised by the Point of Order.
It may be worthwhile to review the circumstances which gave rise to this Point of Order.
While giving a statement at the last sitting of the Assembly, the Member for Cambridge Bay quoted from e-mail correspondence.
The correspondence was between unidentified individuals.
The correspondence was not intended for the member, or indeed anyone else in Government management.
However, it had inadvertently come into the hands of management personnel.
Following his statement the member sought to table the e-mail correspondence, with the name of the source and the recipients blacked out.
A Point of Order was raised on the tabling of the document.
The member then offered to table the document with the name of the source and the recipients disclosed.
On May 29, 2001, I delivered a ruling directing that the document be withdrawn from the working papers of the Assembly, on the basis that unsigned and undated correspondence cannot be tabled, as the source cannot be proven.
I reserved my ruling on whether the document could be tabled with the names disclosed.
The issue to be ruled upon is whether correspondence, which is private communication between individuals and not intended for a member or for public distribution, may be tabled in the Assembly.
A review of the authorities suggests a general liberalization towards the tabling of documents.
This is reflected in a broadening of both the people who may table documents and the nature of the documents that may be tabled.
Historically, only Ministers had the right to table documents.
More recently, the privilege has been extended to private members (House of Commons Procedures and Practice, pg. 519).
Further, Rule 44 of our Rules specifically provides for the tabling of documents by any member.
Historically as well, only certain types of documents could be tabled.
These were referred to as “State Documents”, being those that statute or order of the Assembly required to be tabled or those which related to the administrative responsibilities of the government.
Private or confidential correspondence did not fall into this category.
Traditionally, it was held that as the House dealt only with public documents, it could not compel the production of private papers.
However, while the Assembly may not have been able to compel the production of private documents, this does not address the issue of whether such documents could be tabled at the request of the member.
More recent authority suggests greater flexibility in the tabling of documents.
Indeed, there are some authorities for the proposition that a document cited must be tabled.
This principle is based on the reasoning that where information is provided to the Assembly, the Assembly as a whole is entitled to the same information as the member who cited the document.
This principle should not be taken to mean that simply citing from the document will allow it to be tabled without question.
All documents which a member seeks to table are subject to the usual parliamentary standards.
In particular, it should be noted that documents whose subject matter is primarily of a private nature, will rarely, if ever, be deemed subject to tabling.
Our Rules provide for the tabling of documents as required by Act or Order of the Assembly, or documents which may be in the public interest.
Clearly, there is no Act or Order of the Assembly which requires the tabling of the document in question.
I must then determine whether the document may be in the public interest.
In assessing this, the following factors, although not exhaustive, might be considered:
Has the document become part of the record of a department.
Does the document relate to a matter within the administrative responsibilities of the government?
In the matter before us, it would seem that the document has not become part of the record of a department, in that it was not generated by or directed to a government official in their capacity as a representative of the government.
However, the document does relate to a matter within the administrative responsibility of the government, that being the negotiating of a collective agreement with employees.
In considering this issue, I have also been mindful of the fact that the rules of procedure should not be applied in a manner that unduly restricts legitimate political debate or otherwise limits the expression of political views.
It is not known how the document came to be in the possession of the minister.
I have considered the implications of pursuing this issue and have concluded that there is no reason for doing so in this instance.
Given that the document relates to a matter within the administrative responsibility of the government and that the subject matter is one for legitimate political debate, I rule that the document may be tabled, with the names disclosed.
As directed, the Member for Cambridge Bay provided me with a copy of the document, with the names disclosed.
I am directing the document be returned to the member, who may now decide if he wishes to table the document at the appropriate time.
That is my ruling.
Minister's Statement 140 - 1(5): Premier’s Absence from the House
I like to advise the members that the Honourable Paul Okalik will be absent from the House for February 20th to the 22nd.
He will be part of the Team Canada Trade Mission to Russia and Germany.
They plan on returning to Canada this Friday.
Minister's Statement 141 - 1(5): 2000 - 2001 High School Graduation Statistics
Hon. Peter Kilabuk (interpretation): Thank you, Mr. Speaker and welcome to my fellow Members of the Legislative Assembly.