C-377

First Session, Forty-first Parliament, 60 Elizabeth II, 2011

C-377
Premire session, quarante et unime lgislature, 60 Elizabeth II, 2011

HOUSE OF COMMONS OF CANADA

CHAMBRE DES COMMUNES DU CANADA

BILL C-377
An Act to amend the Income Tax Act (requirements for labour organizations)

PROJET DE LOI C-377

Loi modifiant la Loi de limpt sur le revenu (exigences applicables aux organisations ouvrires)

FIRST READING, DECEMBER 5, 2011

PREMIRE LECTURE LE 5 DCEMBRE 2011

MR. HIEBERT 411479

M. HIEBERT

SUMMARY
This enactment amends the Income Tax Act to require that labour organizations provide financial information to the Minister for public disclosure.

SOMMAIRE
Le texte modifie la Loi de limpt sur le revenu afin dexiger que les organisations ouvrires fournissent des renseignements financiers au ministre afin quil puisse les rendre publics.

Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca

Aussi disponible sur le site Web du Parlement du Canada ladresse suivante : http://www.parl.gc.ca

1st Session, 41st Parliament, 60 Elizabeth II, 2011

1re session, 41e lgislature, 60 Elizabeth II, 2011

HOUSE OF COMMONS OF CANADA

CHAMBRE DES COMMUNES DU CANADA

BILL C-377
An Act to amend the Income Tax Act (requirements for labour organizations)

PROJET DE LOI C-377

Loi modifiant la Loi de limpt sur le revenu (exigences applicables aux organisations ouvrires)

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. 1 (5th Supp.)

Sa Majest, sur lavis et avec le consentement du Snat et de la Chambre des communes du Canada, dicte : LOI DE LIMPT SUR LE REVENU
L.R., ch. 1 (5e suppl.)

INCOME TAX ACT

Definitions

labour organization organisation ouvrire

labour relations activities activits de relations de travail

labour trust fiducie de syndicat

1. La Loi de limpt sur le revenu est 1. The Income Tax Act is amended by adding the following after section 149: 5 modifie par adjonction, aprs larticle 149, 5 de ce qui suit :    149.01 (1) The following definitions apply  149.01 (1) Les dfinitions qui suivent sapDfinitions   pliquent larticle 149 et au prsent article. in section 149 and in this section.     labour organization includes a labour society  activits de relations de travail Activits lies activits de   and any organization formed for purposes which  la prparation de ngociations collectives et 10 relations de   travail include the regulation of relations between 10la participation celles-ci, ainsi qu ladminislabour relations   activities employers and employees, and includes a duly tration et lapplication des conventions   organized group or federation, congress, labour collectives dont lorganisation ouvrire est   council, joint council, conference, general signataire.   committee or joint board of such organizations.   fiducie de syndicat Fiducie ou fonds dans 15 fiducie de    syndicat labour relations activities means activities 15lesquels une organisation ouvrire possde un   labour trust associated with the preparation for, and partici- intrt juridique, bnficiaire ou financier, ou   pation in, the negotiation of collective bargain- qui sont constitus et administrs en tout ou en   ing agreements and the administration and partie au bnfice dune organisation ouvrire,   enforcement of collective agreements to which de ses membres ou des personnes quelle 20   the labour organization is a signatory. 20reprsente.     labour trust means a trust or fund in which a  organisation ouvrire Association syndicale organisation   ouvrire labour organization has a legal, beneficial or ou autre organisation ayant notamment pour   labour objet de rgir les relations entre les employeurs financial interest or that is established or organization   maintained in whole or in part for the benefit et les employs. Y sont assimils les groupes ou 25   of a labour organization, its members or the 25fdrations, congrs, conseils du travail,  persons it represents.

411479

Income Tax (requirements for labour organizations) 60 ELIZ. II  conseils mixtes, assembles, comits centraux et  commissions mixtes dment constitus sous  lgide dune telle organisation.     (2) Every labour organization and every  (2) Dans les six mois suivant la fin de chaque Public Dclaration   information labour trust shall, within six months from the exercice, lorganisation ouvrire et la fiducie de 5 publique de  return renseignements  end of each fiscal period, file with the Minister a syndicat prsentent au ministre, en la forme   public information return for the year, in the prescrite et contenant les renseignements pres  prescribed form and containing the prescribed 5crits, une dclaration publique de renseigne  ments pour lexercice. information.      (3) The public information return referred to  (3) La dclaration publique de renseigne- 10 Contenu de la Content of return   dclaration ments comprend notamment : in subsection (2) shall include:      (a) a set of financial statements for the fiscal  a) les tats financiers pour lexercice, pr   period, in such form and containing such 10 sents en la forme prescrite et contenant les    particulars and other information as may be  renseignements prescrits au sujet de la    prescribed relating to the financial position of  situation financire de lorganisation ouvrire 15    the labour organization or labour trust,  ou de la fiducie de syndicat, y compris :     including  (i) le bilan dress au dernier jour de     lexercice, (i) a balance sheet showing the assets and 15    liabilities of the labour organization or   (ii) ltat des revenus et des dpenses;   labour trust made up as of the last day of     b) des tats pour lexercice indiquant le 20  the fiscal period, and    montant total ou la valeur comptable dans  (ii) a statement of income and expendi-  le cas des investissements et des lments    tures of the labour organization or labour 20 dactif des oprations et versements sup    trust for the fiscal period;   rieurs 5 000 $ et prcisant pour chacun le     (b) a set of statements for the fiscal period  nom et ladresse du payeur et du bnficiaire, 25    setting out the aggregate amount of all  lobjet et la description de lopration, ainsi    transactions and all disbursements or book  que le montant prcis pay ou reu, ou    value in the case of investments and 25 payer ou recevoir, y compris :    assets over $5,000 shown as separate   (i) ltat des comptes dbiteurs,   entries along with the name and address of    (ii) ltat des prts en cours, y compris les 30  the payer and payee, the purpose and     prts suprieurs 250 $ consentis des  description of the transaction and the specific    cadres, des employs, des membres ou  amount that has been paid or received, or that 30   des entreprises,  is to be paid or received, including     (iii) un tat de la vente dinvestissements  (i) a statement of accounts receivable,     et de biens immobiliss corporels indiquant 35  (ii) a statement of loans receivable, in-    pour chacun la description, le cot, la  cluding all loans to officers, employees,    valeur comptable et le prix de vente,  members or businesses exceeding $250, 35    (iv) un tat de lachat dinvestissements et   (iii) a statement showing the sale of   de biens immobiliss corporels indiquant   investments and fixed assets including a   pour chacun la description, le cot, la 40   description, cost, book value, and sale    valeur comptable et le prix dachat,   price,    (v) ltat des comptes crditeurs,   (iv) a statement showing the purchase of 40    (vi) ltat des emprunts, investments and fixed assets including a   description, cost, book value, and price   paid,

2011                                                                                                    

Impt sur le revenu (exigences applicables aux organisations ouvrires)   (vii) un tat indiquant, dune part, les (v) a statement of accounts payable,   versements effectus au bnfice des  (vi) a statement of loans payable,   cadres, des administrateurs et des fiduciai(vii) a statement of disbursements to   res, notamment le salaire brut, les allocaofficers, directors and trustees including   tions, les paiements priodiques, les 5 gross salary, stipends, periodic payments, 5  avantages sociaux (y compris les obligabenefits (including pension obligations),   tions de prestations de retraite), les vhivehicles, bonuses, gifts, service credits,   cules, les primes, les dons, les crdits de lump sum payments, other forms of   service, les paiements forfaitaires, les remuneration and, without limiting the   autres formes de rmunration et, sans 10  generality of the foregoing, any other 10 que soit limite la porte gnrale de ce qui  consideration provided, and a record of  prcde, toute autre rtribution verse et,  the percentage of time dedicated to polit-  dautre part, le pourcentage du temps  ical activities and to lobbying activities,  consacr la conduite dactivits politi  ques et dactivits de lobbying, respective- 15 (viii) a statement of disbursements to   ment, employees and contractors including gross 15  salary, stipends, periodic payments, bene-  (viii) un tat indiquant, dune part, les  fits (including pension obligations), vehi-  versements effectus au bnfice des em cles, bonuses, gifts, service credits, lump  ploys et des entrepreneurs, notamment le  sum payments, other forms of remunera-  salaire brut, les allocations, les paiements 20  tion and, without limiting the generality of 20 priodiques, les avantages sociaux (y  the foregoing, any other consideration  compris les obligations de prestations de  provided, and a record of the percentage  retraite), les vhicules, les primes, les dons,  of time dedicated to political activities and  les crdits de service, les paiements   to lobbying activities, forfaitaires, les autres formes de rmun- 25   ration et, sans que soit limite la porte (ix) a statement of disbursements on 25  gnrale de ce qui prcde, toute autre labour relations activities,   rtribution verse et, dautre part, le pour(x) a statement of disbursements on polit-   centage du temps consacr la conduite  ical activities,  dactivits politiques et dactivits de 30   lobbying, respectivement, (xi) a statement of disbursements on   30 lobbying activities, (ix) ltat des dbourss relatifs aux acti vits de relations de travail, (xii) a statement of contributions, gifts,    and grants,  (x) ltat des dbourss relatifs aux acti 35 vits politiques, (xiii) a statement of disbursements on    administration,  (xi) ltat des dbourss relatifs aux acti vits de lobbying, (xiv) a statement of disbursements on 35   general overhead,  (xii) ltat des contributions, dons et   subventions, (xv) a statement of disbursements on   organizing activities, (xiii) ltat des dbourss relatifs ladmi- 40   nistration, (xvi) a statement of disbursements on   40 collective bargaining activities, (xiv) ltat des dbourss relatifs au paie  ment des cots indirects, (xvii) a statement of disbursements on    conference and convention activities, (xv) ltat des dbourss relatifs lorga  45 nisation dactivits, (xviii) a statement of disbursements on education and training activities,

Information may be communicated

Income Tax (requirements for labour organizations) 60 ELIZ. II    (xvi) ltat des dbourss relatifs aux (xix) a statement of disbursements on      activits de ngociations collectives, legal activities, and       (xvii) ltat des dbourss relatifs aux (xx) any other prescribed statements;     activits lies des confrences et des  (c) a statement showing all labour relations    assembles, 5  expenditures, as set out in the statement 5   (xviii) ltat des dbourss relatifs aux  referred to in subparagraph (b)(ix), and all     non-labour relations expenditures, as set out  activits dinformation et de formation,    in the statements referred to in subparagraphs  (xix) ltat des dbours judiciaires,    (b)(x) to (xii), including the relative amounts    (xx) tout autre tat prescrit;  of the salaries paid to officers and employees 10    c) un tat de lensemble des dpenses lies 10  as disclosed by the statements referred to in    aux relations de travail indiques dans ltat  subparagraphs (b)(vii) and (viii); and      (d) in the case of a labour organization or  vis au sous-alina b)(ix) et des dpenses non    labour trust having its headquarters situated  lies aux relations de travail indiques dans    outside Canada, a statement in the prescribed 15 les tats viss aux sous-alinas b)(x) (xii), y    form and containing such particulars as may  compris les montants relatifs des salaires 15  pays aux cadres et aux employs qui sont    be prescribed showing  exposs dans les tats viss aux sous-alinas    (i) amounts paid or credited to the labour  b)(vii) et (viii);    organization or labour trust in the fiscal      period by, on behalf of or in respect of 20 d) dans le cas dune organisation ouvrire ou  dune fiducie de syndicat dont le sige est 20    taxpayers resident in Canada, and  situ ltranger, un tat prsent en la forme    (ii) expenditures made by the labour  prescrite et contenant les renseignements    organization or labour trust in the fiscal  prescrits, qui indique :    period inside or outside Canada and     (i) les montants verss ou crdits recorded separately in the accounts of the 25    lorganisation ouvrire ou la fiducie de 25 labour organization or labour trust as being     syndicat au cours de lexercice par des  directly related to its operations in Canada.    contribuables rsidant au Canada ou pour     le compte ou lgard de ceux-ci,       (ii) les dpenses engages par lorganisa    tion ouvrire ou la fiducie de syndicat au 30     cours de lexercice, au Canada ou     ltranger, et inscrites sparment dans     ses comptes titre de dpenses directement     lies ses activits au Canada.      (4) Despite section 241, the information  (4) Malgr larticle 241, le ministre commu- 35 Communication   de contained in the public information return nique au public les renseignements contenus   renseignements dans la dclaration publique de renseignements referred to in subsection 149.01(2) shall be 30   made available to the public by the Minister, vise au paragraphe 149.01(2), notamment en   including publication on the departmental les publiant sur le site Internet du ministre dans   Internet site in a format that allows for word un format permettant la recherche par mot et les 40   searches to be performed and for cross- renvois croiss entre les donnes.  referencing of data. 35 2. Section 239 of the Act is amended by adding the following after subsection (2.3): 2. Larticle 239 de la mme loi est modifi par adjonction, aprs le paragraphe (2.3), de ce qui suit :

2011
Offence: section 149.01

Impt sur le revenu (exigences applicables aux organisations ouvrires) 5    (2.31) Every labour organization or labour  (2.31) Lorganisation ouvrire ou la fiducie Contravention :   article 149.01 trust that contravenes section 149.01 is guilty of de syndicat qui contrevient larticle 149.01   an offence and liable on summary conviction to commet une infraction et encourt, sur dclara  a fine of $1,000 for each day that it fails to tion de culpabilit par procdure sommaire, une   comply with that section. 5amende de 1 000 $ pour chacun des jours o elle 5  omet de se conformer cet article. COMING INTO FORCE ENTRE EN VIGUEUR 3. La prsente loi entre en vigueur six mois aprs la date de sa sanction.
Entre en vigueur

Coming into force

3. This Act comes into force six months after the day on which it receives royal assent.

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