Question No. 1193 Mr. Peter Julian: With respect to domestic production, consumption, export, and import of oil: (a) has the government assessed the economic impact of increasing Canada's refining capacity on (i) the domestic added value, (ii) employment, (iii) international trade, (iv) internal trade, (v) consumer retail prices of gasoline and diesel fuel; (b) if yes, (i) what are the areas surveyed, (ii) which conclusion did they come to on this matter, (iii) what data ...[+++]was used to support this conclusion; (c) what external research, consultations, or reports were referenced to support these conclusions; (d) what internal research, consultations, or reports were referenced to support these conclusions; and (e) has the government conducted, or is it conducting specific studies, on the impact of a potential West-East pipeline on (i) job creation, (ii) domestic value-added, (iii) balance of trade, (iv) the number of jobs created in Canada, (v) what the effect of a rise of oil crude prices resulting from a West-East pipeline would be on the prices of retail gas paid by consumers in Western Canada, consumers in Central Canada and consumers in Eastern Canada?

By intervening at the wholesale level, including with remedies which may affect retail markets, Member States can ensure that as much of the value chain is open to normal competition processes as possible, thereby delivering the best outcomes for end-users.

9. The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct.

Other countries have combined a value added tax with a local sales tax to have just one tax. Governments then go on and raise it from 5 per cent to 10, from 10 to 15, from 15 to 18.

With a view to simplifying the measures aimed at easing the burden of VAT compliance on taxable persons who have no establishment in the Member State where they are carrying out activities, the Commission proposes six concrete measures via three separate legislative amendments: introduction of the one-stop scheme for non-established taxable persons; introduction of a one-stop scheme to modernise the refund procedure; harmonisation of the scope of the goods and services for which Member States may apply restrictions to the right to deduct; extension of the use of the reverse charge mechanism for certain business-to-business (B2B) trans ...[+++]actions carried out by non-established taxable persons; review of the special scheme for small traders; and simplification of the distance selling arrangements.

- Improvement of structures and diversification in the agricultural sector This subprogramme aims at promoting quality products with high value added, creating joint marketing associations, and supporting farm tourism as well as early retirement schemes for farmers.