Written Submission for the Study of Bill C-59, the Fall Economic Statement Implementation Act

6 Recommended Amendment Additional order – person granted leave If, as the result of an application by a person granted leave under section 103.1, the Tribunal makes an order under subsection (1) or (2), it may also order the person against whom the order is made to pay an amount, not exceeding the value of the benefit derived from the practice that is the subject of the order, to be distributed a. [...] the conduct in question could be subject to an order under the applicable section of the Act for which leave is sought and the applicant has provided cogent evidence to demonstrate each of the elements required to make an order under the section of the Act for which leave is sought; and 3. [...] proceeding by way of a private application represented by the applicant before the Tribunal is superior to all reasonably available means of determining the entitlement of each group member to relief or addressing the impugned conduct of the defendant, including, each group member seeking leave individually to bring an application before the Tribunal; and 4. [...] Expanding the scope of the ITC to include these adjacent activities would enable industry to deliver additional supply to meet the demands of customers and enable more capital investments that align and support the government’s strategic investments into the EV supply chain. [...] Recommended amendment Under section 6 of the proposed Digital Services Tax Regulations (Canada), the current reading is as follows; “For the purpose of the description of B in subsection 10(2) of the Act, the rate prescribed in respect of a taxpayer is 3%.” We propose that the rate of 3% be changed to 0%, to fully eliminate the retroactive aspect of the proposed Digital Services Tax Act.