Canada, Senate Debates, “The Constitution: Renewable Resources—Indirect Taxation by Provinces”, 32nd Parl, 1st Sess (24 November 1980)
By: Canada (Parliament)
Citation: Canada, Senate Debates, 32nd Parl, 1st Sess, 1980 at 1280.
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RENEWABLE RESOURCES INDIRECT TAXATION BY PROVINCES
Hon. Royce Frith (Deputy Leader of the Government): Honourable senators, I have a delayed answer to a question asked by the distinguished Acting Leader of the Opposition in the Senate, Senator Marshall, concerning clarification of the government’s position respecting indirect taxation on renewable resources by the provinces and, particularly, the position with regard to hydro-electric power.
The government is prepared to include in the proposed resolution on the Constitution a provision which would allow provincial governments to apply indirect taxes to their nonrenewable natural resources and forestry resources, and to sites and facilities for the generation of electrical energy and the primary production therefrom. This taxation could apply whether or not the resources were exported from the province, provided that the tax did not discriminate between those resources used in the province and those exported.
Hon. Jack Marshall: I rise on a point of order after the kind words of the Deputy Leader of the Government. With the entry of my deputy leader, who is much more capable, I am now going to return to my Seat in the second row.