Questions and responses All Sessions January 17, 1994, to present

With regard to audits conducted by the Canada Revenue Agency, broken down by fiscal year from 2015-16 to present: (a) what is the total number of audits conducted on (i) people with disabilities, (ii) First Nations, Inuit, or Métis peoples, (iii) people over the age of 65, (iv) individuals whose net worth is more than $50 million; (b) what is the total number of audits conducted due to (i) excessive health claims, (ii) excessive health travel claims; (c) what is the total value of those audits; and (d) for each of the audits in (a) and (b), what is the total number of audits that resulted in (i) prosecutions, (ii) convictions?

With regard to the tax rate paid by corporations to the Canadian Revenue Agency (CRA), broken down by fiscal year from 2015-16 to 2022-23: (a) what was the average effective tax rate paid by financial corporations broken down by revenue (i) above $100 million (ii) above $500 million, (iii) above $1 billion in revenue; (b) what was the average tax rate paid by oil and gas corporations, and oil and gas extraction corporations, broken down by revenue (i) above $10 million, (ii) above $100 million, (iii) above $500 million, (iv) above $1 billion; and (c) what was the average tax rate paid by real-estate corporations broken down by revenue (i) above $10 million, (ii) above $100 million, (iii) above $500 million, (iv) above $1 billion?

With regard to the government’s proposal in the 2023 Fall Economic Statement to extend and expand the budget 2023 efforts to refocus government spending: (a) what indicators did the government use to determine an additional $345.6 million in 2025-26 and $691 million ongoing was the necessary level of spending reduction while still serving Canadians effectively; (b) how did the government determine that a reduction of $345.6 million in 2025-26 and $691 million ongoing could be made without impacting the direct benefits and services that Canadians rely on; (c) how did the government conclude that the amounts in (a) were needed in addition to the $7 billion reduction in budget 2023; (d) what is the total dollar value of expected spending reductions from the loss of (i) full-time equivalent, (ii) part-time equivalent, employees; and (e) what is the total dollar value of expected spending reductions on contracts with third-party management firms?

With regard to the government’s proposal in budget 2023 to reduce government spending by $7 billion over four years: (a) what indicators did the government use to determine that $7 billion was the necessary level of spending reduction while still serving Canadians effectively; (b) how did the government determine that $7 billion in spending reductions could be made without impacting the direct benefits and services that Canadians rely on; (c) what is the total dollar value of expected spending reductions from the loss of (i) full-time equivalent, (ii) part-time equivalent, employees; and (d) what is the total dollar value of expected spending reductions on contracts with third-party management firms?

With regard to the measures in Bill C-30, An Act to amend the Income Tax Act (temporary enhancement to the Goods and Services Tax/Harmonized Sales Tax credit), concerning GST credits, broken down by federal electoral district: (a) what is the total number of eligible Canadians who saw their GST credits double; and (b) what is the total dollar value of additional GST payments delivered to payees in (a)?

With regard to the Canada Dental Benefit, broken down by federal electoral district since the program’s inception: (a) what is the total number of applications (i) received, (ii) approved; (b) what is the total dollar value of payments delivered to eligible applicants; and (c) how many children, in total, have been helped by the program?

With regard to the Canada Mortgage and Housing Corporation's regulations concerning amortizations periods for new mortgages: (a) what reports or analyses has the government conducted concerning increasing the amortization period up to 30 years; (b) what recommendations did the reports in (a) make; (c) does the government believe that increasing amortization periods to 30 years would make buying a new home more affordable; and (d) does the government intend to introduce legislative changes to increase amortization periods?

With regard to the timeline of the government’s negotiations concerning the NextStar Energy battery plant in Windsor, Ontario: (a) on what date did the government enter into negotiations with Stellantis to ensure this facility would provide good paying jobs to workers; (b) what are the details of all agreements reached between Stellantis and the government that were made prior to May 15, 2023, including the (i) date the agreement was made, (ii) obligations of the government, (iii) document title or reference number, if the agreement was in writing; and (c) did the government have an agreement in writing with Stellantis prior to August 16, 2022?

With regard to the government’s research and analysis on policies and programs that could reduce the poverty rate for children, since fiscal year 2014-15: (a) what reports, studies, or analyses have been done on implementing a guaranteed livable income; (b) of the reports in (a), what studies incorporated the Canada Emergency Response Benefit or the Canada Recovery Benefit; (c) what were the conclusions of each report listed in (b); and (d) which jurisdictions were included in the government’s review of existing basic income projects to help reduce child poverty?

With regard to the $1.2 billion in budget 2022 allocated to the Canada Revenue Agency (CRA): (a) which tools and resources have been added to expand audits of larger entities and non-residents engaged in aggressive tax planning; (b) what is the total number of new staff added to help with the audits in (a); (c) what is the year-over-year increase in investigations and prosecutions as a result of this investment; (d) what efforts have been made to expand the CRA’s educational outreach; and (e) what is the total amount invested for the purposes of (d)?

With regard to the Canada Dental Benefit, broken down by federal electoral district since the program's inception: (a) what is the total number of applications (i) received, (ii) approved; (b) what is the total dollar value of payments delivered to eligible applicants; and (c) how many children, in total, have been helped by the program?

With regard to the Canada Recovery Benefit (CRB), broken down by federal electoral district: what is the total number of individuals with outstanding CRB debt who fall below the (i) low-income cut-off, (ii) market basket measure, (iii) low-income measure?

With regard to the Canada Recovery Benefit (CRB), since its inception: (a) what is the total number of individuals eligible for CRB who have (i) paid back their CRB debt in full, (ii) paid back their CRB debt partially, (iii) not paid back any portion of their CRB debt; (b) what is the total number of individuals who were deemed ineligible for CRB who have (i) paid back their CRB debt in full, (ii) paid back their CRB debt partially, (iii) not paid back any portion of their CRB debt; (c) how many individuals have had CRB debt recollected through (i) withholding of tax refunds or GST credits, (ii) reduction of EI benefits, (iii) garnishing of wages or other income, (iv) seizures or holds on bank accounts, (v) liens on homes or other properties; and (d) what is the total number of individuals with outstanding CRB debt who fall below the (i) low-income cut-off, (ii) market basket measure, (iii) low-income measure?

With regard to the Canada Emergency Response Benefit (CERB), broken down by federal electoral district: what is the total number of individuals with outstanding CERB debt who fall below the (i) low-income cut-off, (ii) market basket measure, (iii) low-income measure?

With regard to the Canada Emergency Response Benefit (CERB), since its inception: (a) what is the total number of individuals eligible for CERB who have (i) paid back their CERB debt in full, (ii) paid back their CERB debt partially, (iii) not paid back any portion of their CERB debt; (b) what is the total number of individuals who were deemed ineligible for CERB who have (i) paid back their CERB debt in full, (ii) paid back their CERB debt partially, (iii) not paid back any portion of their CERB debt; (c) how many individuals have had CERB debt recollected through (i) withholding of tax refunds or GST credits, (ii) reduction of EI benefits, (iii) garnishing of wages or other income, (iv) seizures or holds on bank accounts, (v) liens on homes or other properties; and (d) what is the total number of individuals with outstanding CERB debt who fall below the (i) low-income cut-off, (ii) market basket measure, (iii) low-income measure?

With regard to Mortgage Loan Insurance for homeowner, small rental, and multi-unit loans offered by the Canada Mortgage and Housing Corporation (CMHC): (a) broken down by type (homeowner, small rental, and multi-unit), mortgage loan insurance product (e.g. CMHC Income Property, Student Housing, etc.), province and territory, and year since 2010, how many mortgage loan insurance policies have been approved for borrowers (i) that own a single property at the time of approval, (ii) that own two properties at the time of approval, (iii) that own three properties at the time of approval, (iv) that own four or more properties at the time of approval, (v) in total; (b) what is the dollar amount of the insured lending for the mortgages in (a); and (c) broken down by year since 2010 and by province and territory, how many homeowner mortgage insurance loans were approved for mortgages on units (i) that are owner occupied without rental income, (ii) that are owner occupied with rental income, (iii) that are non-owner occupied, (iv) in total?

With regard to the government’s procurement of children’s acetaminophen and ibuprofen in November 2022: (a) of the units procured by the government, how many are being distributed to (i) for-profit retailers, (ii) non-profits or charitable institutions, (iii) medical clinics and hospitals; (b) what were the total costs incurred by Health Canada to approve the import of foreign supplies of acetaminophen and ibuprofen; and (c) does the government expect reimbursements from for-profit retailers for any costs incurred by the government for acquiring these emergency supplies?

With regard to the government’s procurement of children’s acetaminophen and ibuprofen in November 2022: did the government purchase any bottles of acetaminophen or ibuprofen directly, with the intention to resell and give those units to retailers, and, if so, what are the details of all contracts, including the (i) total amount paid, (ii) number of units procured, (iii) price per unit, (iv) signatories to the contract?

With regard to the Canada Revenue Agency (CRA) and the Small and Medium Business Enterprises Directorate, broken down by year, from November 2015 to date: (a) how many audits were completed; (b) what is the number of auditors; (c) how many new files were opened; (d) how many files were closed; (e) of the files in (d), what was the average time taken to process the file before it was closed; (f) of the files in (d), what was the risk level of non-compliance of each file; (g) how much was spent on contractors and subcontractors; (h) of the contractors and subcontractors in (g), what is the initial and final value of each contract; (i) among the contractors and subcontractors in (g), what is the description of each service contract; (j) how many reassessments were issued; (k) what is the total net revenue collected; (l) how many taxpayer files were referred to the CRA's Criminal Investigations Program; (m) of the investigations in (l), how many were referred to the Public Prosecution Service of Canada; and (n) of the investigations in (m), how many resulted in convictions?

With regard to the Pandora Papers, Panama Papers and Paradise Papers cases and the Canada Revenue Agency (CRA), broken down by each case: (a) how many auditors are currently assigned to each case, broken down by auditor category; (b) how many audits were completed; (c) how many high risk cases of non-compliance were identified; (d) how many new files were opened; (e) how many files were closed; (f) of the files closed in (e), what was the average time taken to process the file before it was closed; (g) of the files closed in (e), what was the risk level of each file; (h) how much money was spent on suppliers and subcontractors; (i) of the suppliers and subcontractors in (h), what was the initial and final value of each contract; (j) of the suppliers and subcontractors in (h), what is the description of each service contract; (k) how many notices of reassessment were issued; (l) what is the total amount recovered to date; (m) what is the value of total reassessments resulting from audits; (n) what is the total net revenue collected; (o) how many taxpayer files were referred to the CRA’s Criminal Investigations Program; (p) of the investigations in (o), how many were referred to the Public Prosecution Service of Canada; and (q) of the investigations in (p), how many resulted in convictions?