4. Key Messages
On this page…
- Part 5 – Division 1 – Key Messages: Provisions Relating to the Canadian Pacific Railway Company (CPR) Tax Exemption
- Part 5 – Division 21 – Key Messages: Amendments to the Criminal Code (Prohibition – Promotion of Antisemitism)
- Part 5 – Division 22 – Key Messages: Federally Appointed Judges and Prothonotaries
Part 5 – Division 1 – Key Messages: Provisions Relating to the Canadian Pacific Railway Company (CPR) Tax Exemption
Issue
CPR has recently claimed a tax exemption based on a provision known as “clause 16” of an 1880 contract between Canada and CPR’s founders to build the country’s first cross-country railway.
Talking Points
- Despite the tax exemption, CPR has paid federal and provincial taxes throughout its history.
- There is no longer any tax policy rationale for the recently claimed tax exemption, as it would confer an undue competitive advantage to CPR.
- The Government is committed to ensuring tax fairness and a level playing field between businesses operating in Canada’s transportation industry.
- As such, the Government is proposing to introduce legislation that will retroactively eliminate CPR’s claimed tax exemption and extinguish any federal liability that may arise from repealing the tax exemption.
- The proposed legislation will bar any party from bringing or continuing an action against Canada based on or related to the tax exemption, or seeking compensation from Canada in connection with the exemption’s elimination.
Part 5 – Division 21 – Key Messages: Amendments to the Criminal Code (Prohibition – Promotion of Antisemitism)
Issue
The introduction of Criminal Code reforms to create a new offence that prohibits the communication of statements, other than in private conversation, that wilfully promote antisemitism by condoning, denying or downplaying the Holocaust.
Talking Points
- The legislative amendments are being proposed in response to an alarming rise in antisemitism and Holocaust denial in Canada and around the world.
- The amendments would align Canada’s approach in combatting antisemitism through the criminalization of Holocaust denial, with like-minded democracies, such as Belgium, France and Germany, and respond to the United Nations General Assembly’s resolution condemning Holocaust denial adopted in January 2022.
- The existing hate propaganda offences in the Criminal Code may not capture incidents of antisemitism and Holocaust denial. The amendments would address this gap and explicitly prohibit the wilful promotion of antisemitism by condoning, denying or downplaying the Holocaust.
- In July 2021, the Government hosted the National Summit on Antisemitism to discuss combatting antisemitic hate crimes. The Government has re-appointed the Honourable Irwin Cotler as Canada’s Special Envoy on Preserving Holocaust Remembrance and Combatting Antisemitism in 2021.
- These reforms would complement the $20 million budget commitment to support the building of a new Holocaust Museum in Montreal. They would also respond to Canada’s commitment to combating antisemitism and strengthening Holocaust remembrance efforts made at the Malmö International Forum on Holocaust Remembrance and Combating Antisemitism in October 2021.
Part 5 – Division 22 – Key Messages: Federally Appointed Judges and Prothonotaries
Issue
Amendments to the Judges Act, the Federal Courts Act, the Tax Court of Canada Act and certain other Acts are required to implement changes to judicial compensation, to create the office of supernumerary prothonotary of the Federal Court, to create the offices of protonotary and supernumerary prothonotary of the of the Tax Court of Canada, and to increase the judicial complement of superior courts.
Talking Points
Judicial Compensation
- These amendments are required in order to implement the Government Response to the 2020 Judicial Compensation and Benefits Commission.
- The Commission provided its report to the Government on August 30, 2021. On December 29, 2021, the Government issued its response, accepting all of the Commission’s recommendations. Budget 2022 authorized the necessary amendments to the Judges Act and to the Federal Courts Act to complete the process.
- The amendments will provide for the continuation of judicial salaries in accordance with statutory indexation; increase the incidental and representational allowances; and establish a new medical assistance allowance for judges in receipt of a northern allowance.
Judicial Resources
- Chief Justices and Associate Chief Justices work together to fulfill the administrative and managerial responsibilities on their courts. Adding new associate chief justice positions to the Court of Queen’s Bench for Saskatchewan and the New Brunswick Court of Queen’s Bench will support the long-term efficient and effective administration of justice in these provinces. Chief Justices of both courts face disproportionate administrative demands compared with peers in similarly sized courts, and local challenges pertaining to each court warrant the expansion of their judicial leadership.
- The increase to the complements of the Ontario Superior Court of Justice, Supreme Court of British Columbia, Court of Queen’s Bench for Saskatchewan, Nunavut Court of Justice, Federal Court of Appeal, and Tax Court of Canada will respond to existing and projected workload pressures and assist the courts in dealing with their caseloads in a timely manner.
- The creation of the office of Tax Court of Canada prothonotary allows for a cost-effective way to enhance access to justice to the public. Prothonotaries are judicial officers who are compensated at a lower rate than judges. The use of prothonotaries at the Tax Court of Canada will free judges to focus on complex matters, while prothonotaries specialize in addressing less complex cases and performing other functions that enhance court efficiency.
- The creation of the office of supernumerary prothonotary will allow prothonotaries who meet the eligibility criteria to elect supernumerary status and a reduced workload for up to five years. This will allow experienced prothonotaries to continue to contribute to the work of their court.
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