The Standing Senate Committee on National Finance

has the honour to present its

THIRTEENTH REPORT

Your committee, to which was referred Bill C-62, An Act to amend the Excise Tax Act, has, in obedience to its order of reference of December 11, 2009, examined the said bill and now reports the same without amendment.

Your committee has also made certain observations, which are appended to this report.

Respectfully submitted,

JOSEPH A. DAY
Chair

OBSERVATIONS
to the Thirteenth Report of the Standing Senate Committee on National Finance (Bill C-62)

During the committee's examination of this legislation, it was brought to our attention that certain First Nations spokespersons have indicated they will be treated unfairly under this legislation.

The committee would therefore encourage the Ontario and British Columbia governments to consider that for all First Nations people, purchasing products or services used, on or off reserve, be provided with no greater an HST burden than currently exists under GST and PST.