The Commission has assessed the measure under EU State aid rules to ensure that it does not unduly favour diamond traders over other businesses, which are subject to the normal income tax regime in Belgium.

Furthermore, education and training inequalities give rise to costs in terms of income tax, health expenditure and public aid, crime rates or delinquency (studies based on the USA and the United Kingdom).

MOTIONS By unanimous consent, it was ordered, That any recorded divisions requested on report stage motions of Bill C-28, An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Ac ...[+++]t, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act, be deferred to Wednesday, March 25, 1998, at the expiry of the time provided for Private Members' Business.

Pursuant to Standing Order 76.1(8), the House proceeded to the taking of the deferred recorded divisions at report stage of Bill C-28, An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Di ...[+++]scounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act, as reported by the Standing Committee on Finance with amendments.

GOVERNMENT ORDERS Pursuant to Standing Order 45, the House proceeded to the taking of the deferred recorded division on the motion of Mr. Martin (Minister of Finance), seconded by Mrs. Stewart (Minister of the Environment), That Bill C-28, An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal- Provincial Fiscal Arrangements Act, the Income T ...[+++]ax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act, be now read a second time and referred to the Standing Committee on Finance.

They call it an income tax.