Bill C-2 · 42th Parliament · Justin Trudeau
An Act to amend the Income Tax Act
Government bill. Became law.
- IntroducedDec. 9, 2015
- Debated in principleMarch 21, 2016
- Studied by a committeeDone
- Passed its first chamberSept. 20, 2016
- Passed the second chamberDec. 12, 2016
- Became lawDec. 14, 2016
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Justin TrudeauPrime Minister
Who carries this bill
Arrows run from the person responsible to those who answer to them on this bill. The critic leads the Senate’s scrutiny and answers to no one on it.
Where members stand
Votes and debate for this bill have not been read yet.
How it changed on the way
91% of the text as introduced was changed or removed by the time it became law (2,073 words introduced, 1,958 passed).
substantial changeintent mostly kept
The core tax rate changes and related amendments were retained but the transitional rules for corporations in section 7 were expanded with two new subsections containing additional formulas. Minor wording fixes and completion of truncated text also occurred during passage.
- Added a new transitional formula for the 8% reference in partial years.
Before: “the reference to "8%" in subclause (II) of the descr”
After: “(8) Subsection (3) applies to taxation years that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, in computing the amount determined under subparagraph 129(3)(a)(i) of the Act, as amended by subsections (2) and (3), the reference to "8%" in subclause (II) of the description of B in that subparagraph, as amended by subsection (3), is to be read as a reference to the percentage determined by the formula 9 1/3% – 1 1/3% (A/B) where A is the number of days in the taxation year that are after 2015;”
- Added a further transitional rule for subsection (5) in partial years.
After: “(9) Subsection (5) applies to taxation years that end after 2015, except that, for taxation years that end after 2015 and begin before 2016, the”
How precisely it is written
preciseChallenging the law: HardDisputing a charge: Hard
The bill sets exact tax brackets, rates and formulas using fixed dollar thresholds and percentages that apply from stated dates. All changes are mechanical replacements in the Income Tax Act with no open-ended language.
Clear-cut
“15% of the amount taxable, if the amount taxable is equal to or less than the amount determined for the taxation year in respect of $45,282;”
Uses fixed percentages and dollar thresholds instead of any qualitative standard.“the highest individual percentage for the year multiplied by the individual’s split income for the year”
Replaces prior text with a defined term and a simple arithmetic operation.“for each year after 2015, the amount (rounded to the nearest multiple of $500, or if that amount is equidistant from two such consecutive multiples, to the higher multiple) that is equal to $5,000 adjusted for each year after 2009 in the manner set out in section 117.1”
Supplies a complete, mechanical indexing rule with explicit rounding instructions.
Discretion. No discretionary power is granted to ministers, officials or regulations; every rate, threshold and transitional calculation is fixed in the statute itself.
Challenging the law itself. The provisions contain only objective numerical tests and defined terms, leaving no plausible vagueness or overbreadth argument under the Charter.
Disputing a charge under it. Whether a person owes tax is settled by applying the listed percentages and dollar amounts to their taxable income, with no room for interpretive dispute.
Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.
Did it work?
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Who lobbied on it
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Stages and dates from LEGISinfo.