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Diagnosed: 2000Patient-to-Patient Support Line Volunteer since: 2009
The reason that I volunteered was because I know the feeling first hand of how scary it is when you are first diagnosed with PH. You really feel alone, and no one seems to know what you are talking about. Everyone told me, 'Oh honey, my mother or grandfather had hypertension for years and years, you just have to take a pill.' But, oh how wrong were they! I thought if I could reach out and help new patients--this would be my chance to give back to PHA for all the support they have given to me over the last 12 years.
One time I was on the phone with a Chicago police officer named Bob. One day he called, and we talked for over an hour. He said he was never scared on his job, but now he is scared over PH. We talked many times and his wife even called me about issues with Bob. As it turns out, we found out we were both born on the same day and year. After finding out this coincidence, we called each other "birthday buddies." I felt I kept his hope, alive and both he and his wife keep fighting PH.
I try and find the right answers for each patient. It always warms my heart, when a patient reacts to me when I tell them I have PH for 12 years, and yes there is hope! I tell each patient, 'This is not life ending, just life changing.' We have to adjust a little, but we can still live a fulfilled life.
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GlassFish @ JavaOne 2008
By rajeshwar on May 03, 2008
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Tips for Naval History Writers
After passing an initial screening by the editors and publisher, article manuscripts are evaluated by members of the Editorial Board, who also set the rate of payment for accepted articles.
With all submissions, please supply your home and office phone numbers, your return address, your Social Security number, and a short biography.
Naval History
U.S. Naval Institute
291 Wood Road
Annapolis, MD 21402-5034
If possible, include an IBM-compatible diskette.
Fax submissions of "In Contact" items to: 410-295-1049.
Email inquiries and manuscripts for Naval History to: [email protected]
Email "In Contact" submissions to: [email protected]
To qualify as an article in Naval History, a manuscript must have fewer than 3,000 words.
The rate of payment varies from $60 to $150 per estimated published page (1,000 words). Book reviews ($75 per review) and pictorials ($250-$500) are commissioned and, although queries are welcome, unsolicited reviews are discouraged. The rate of payment for anecdotes is $25 each. Payment is upon publication.
Review past Naval History articles by browsing the current table of contents or the table of contents archive, or by searching our article archive.
Tips for Naval History Writers
By Fred L. Schultz, Senior Editor
Freelance writers looking to be published in Naval History face a formidable obstacle—a huge bank of already accepted manuscripts. Professionals will appreciate that publications usually buy more manuscripts than they can possibly use, because it is always better for an editor to have too much material from which to choose than not enough. Hence, the competition is stiff for getting your manuscript accepted in the first place and equally so in having it published.
That said, a good story will invariably make it into the magazine more quickly than a "for the record" reminiscence of life at sea. This is not to say that we are uninterested in well-documented facts. We are simply looking for an engaging narrative to accompany them.
Queries are always the best bet before an author assembles a story. We may already have related material in the bank, the topic may have been recently exhausted, or it may simply not be right for this publication. Because of the amount of mail we receive, the query should grab the editor's attention from the start. Give away the best part of the story in the first paragraph of the query. Then delineate your qualifications for writing such a piece. And have a thick skin, because a favorable response from the editor will likely elicit only a form letter agreeing to see the manuscript on speculation, with no commitment on the publisher's part. Completed manuscripts are always welcome and are evaluated in the same manner as all others.
Be patient after submitting the piece. Most magazines deal with hundreds of authors at a time, so sympathize with the editors making the decisions. Editors at Naval History would like nothing more than to accommodate and publish all their authors expeditiously. Unfortunately, it is simply an impossible goal. Be patient.
Sample clips hardly ever sway an editorial decision, but they do give further indication of the query writer's ability. Evidence that the author has been published before, while not necessarily a qualification for writing naval history, does play a part in the equation.
Most editors likely will agree that freelancers should refrain from telephone queries, on both interest in a topic or the status of a manuscript under evaluation or already purchased. If all authors called editors with such questions, not much evaluating—or publishing, for that matter—would get done.
The best way to "break into" Naval History is first to identify a good story, with one or several of the following: drama, action, humor, irony, emotion. Then give your best shot in the lead paragraph, generally without giving away—unlike the query—the upshot of the story. The author-editor team has only seconds to draw the reader into the story. The opening needs to be sufficiently provocative or attractive as to leave the reader wanting more. Save the vital statistics of the characters or other arcane details for later in your story. In other words, do not begin with "He was born on New Year's day . . ." unless of course that is the focus of the piece.


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text: Luck was pretty special all year given the amount of passes he had to throw and hits he took. He's pretty much what most expected given he's the best prospect since Peyton. They improve that O line some and he limits those turnovers and we'll be seeing the Colts in the playoffs the next 10 years.


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a lot of theories have included a power up to Sasuke by evolving his EMS to the rinnegan.
However, does sasuke even know of the rinnegan's existance?
Lets look at the facts:
Sasuke never encountered Nagato or any of his paths
Sasuke never saw Tobi post Konan fight and in turn with the rinnegan
the tablet that described to Madara how to gain the eye is not in Sasuke's possession
we have to assume Tobi did not tell Sasuke about the EMS evolution, in case he became too powerful to control
Sasuke has not seen Edo Madara
so how is it Sasuke will obtain a jutsu he doesnt even know exist?


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The gynecologic oncologists at the Cedars-Sinai Center for Women's Reproductive Cancers practice leading-edge, comprehensive, clinical cancer care.
All of the center's physicians are highly skilled in advanced laparoscopic procedures. They offer patients the ability to manage reproductive cancers using minimally invasive surgical procedures. Additionally, the center's physicians are trained in the use of the da Vinci advanced robotic system to treat these diseases.
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Our physicians have expertise in all gynecologic malignancies, including advanced and recurrent ovarian cancers, hereditary gynecologic cancers and fertility-sparing surgery.
Measuring Quality of Care at the Cedars-Sinai Center for Women's Reproductive Cancer
At the Cedars-Sinai Center for Women's Reproductive Cancer, a variety of factors are monitored to measure the quality of care available to patients, including:
- Patient and procedure volumes
- Number of clinical trials
- Average length of stay
These factors are explained in more detail below. Additional information is provided about five-year survival rates for women with ovarian cancer treated at Cedars-Sinai and at hospitals across the nation and state.
Patient Volume at the Cedars-Sinai Center for Women's Reproductive Cancer
Cedars-Sinai ranks fifth nationally and first locally among the busiest gynecologic oncology surgical services.
Over the past three years, the Cedars-Sinai Center for Women's Reproductive Cancers continues to see a high volume of new and returning patients.
|Cedars-Sinai Women's Reproductive Cancers Center of Excellence
|Number of new patient visits
|Number of returning patient visits (with MDs; excludes visits with nurses and other allied health professionals)
*data for 2014 also includes post-op visits
Clinical Trials at the Cedars-Sinai Women's Reproductive Cancers Center of Excellence
Clinical trials are used to evaluate the effectiveness and safety of medications, treatments or medical devices by monitoring their effects on large groups of people. Cedars-Sinai is committed to ongoing research to discover new and more effective treatments.
The tissue bank at the Cedars-Sinai Women's Reproductive Cancers Center of Excellence collects, preserves and studies tissue samples as part of its ongoing research efforts to find new and better treatments for women's reproductive cancers.
|Cedars-Sinai Women's Reproductive Cancers Center of Excellence
|Number of clinical trials
|Number of patients enrolling in tissue banking
Inpatient Procedure Volumes and Average Length of Stay for Patients at the Cedars-Sinai Women's Reproductive Cancers Center of Excellence
Studies suggest that for many surgical procedures, hospitals that perform high volumes have better quality outcomes, i.e. lower short-term and long-term mortality and morbidity. Volume is an indicator of experience, which influences outcomes in multiple ways.
In addition to the experience of surgeons in performing specific procedures, high volume hospitals may institute specific care processes that improve out comes and the infrastructure dedicated to particular clinical specialties, including related technology and intensive care personnel. Commitment to quality standards throughout the institution is also an important determinant of better outcomes.1,2 In addition, outcomes for high-risk procedures have been shown to be better when performed by more highly trained surgeons than by general surgeons.3
Average length of stay is another aspect of quality of patient care that is monitored at Cedars-Sinai. This refers to the average number of days a patient stays at Cedars-Sinai after being admitted. The goal is to ensure that all patients are appropriately treated in the hospital for their respective conditions, and are not hospitalized longer than they need to be.
|Procedure Volumes and Average Length of Stay at the Cedars-Sinai Women's Reproductive Cancers Center 2015*
|Volume of Procedures
|Average Length of Stay (In Days)
|Uterine and endometrial procedures
|January - September
|October - December
|Ovarian and fallopian tube procedures
|January - September
|October - December
|Cervical and endocervical procedures
|January - September
|October - December
|Vulva procedures
|January - September
|October - December
*The data comes from the University HealthSystem Consortium (UHC), an alliance of more than 300 of the nation's non-profit academic medical centers and their affiliated hospitals. The majority of these facilities participate in UHC's Clinical DataBase/Resource Manager. Effective for all discharges as of Oct. 1, 2015, the U.S. Department of Health and Human Services (HHS) mandated that any entity covered by the Health Insurance Portability and Accountability Act (HIPAA) switch from ICD-9 to ICD-10 for medical coding. The new code set provides a significant increase in the specificity of the reporting, allowing more information to be conveyed in a code. In order to ensure accurate comparisons of observed to expected for Length of Stay and Mortality measures, data is reported separately for those cases coded with ICD-9 (January – September 2015) vs. those coded using ICD-10 (October-December 2015). The data for January-September 2015 discharges was accessed on February 15, 2015 and the data for October-December discharges was accessed on March 14, 2016.
1Bach PB, Ann Intern Med 2009; 150:729-30
2Greene FL, Ann Surg Oncol 2007; 15:14-15
3Kozower BD et al, Ann Thorac Surg 2009; 86:1405-08


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See also Adam; Eden; Fall of Adam and Eve
The first woman to live on this earth (Gen. 2:21–25; 3:20). She was Adam's wife. In Hebrew the name means "life" and implies that Eve was the first mother on earth (Moses 4:26). She and Adam, the first man, will share eternal glory for their role in making possible the eternal progress of all mankind.
- Eve was tempted and partook of the forbidden fruit:Gen. 3; ( 2 Ne. 2:15–20; Moses 4; )
- Eve recognized the necessity of the Fall and the joys of redemption:Moses 5:11–12;
- President Joseph F. Smith saw Eve in his vision of the spirit world:D&C 138:39;


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Wednesday, January 21, 2009
A Writer's Life: Photo Essay
Hmmm...okay, where do I need this chapter to go? What happened last? What on earth am I doing? Have I really been sitting here for fifteen minutes without typing a word? I should probably stop making this face and start writing.
Okay, that was good. How much did I get... 200 words? That's it? Man. I wonder...the idea I had about Lend's mom connecting their dreams, that just isn't working for me. What if...
No, that's lame. What other connections do they have? How can they have this conversation? Is my forehead really this shiny? Focus, focus...
OH MY GOSH. THAT'S IT! Holy crap, how did I not see it before? This is going to be so awesome I'm kind of scared.
Okay, how the heck do you talk about something that your narrator can barely see? How do you describe nearly invisible? Why couldn't I have picked a nice, easy, traditional love interest? Oh, that's right, because I love Lend and he's adorable. I can do this...
Wait a second...I have chocolate! There's some hidden in the cupboard! I totally need a chocolate break. Chocolate would make this chapter about a million times better, I know it. Alright, sugared up, back to work.
Where was I? Am I scowling again? Dangit, writing is going to give me permanent wrinkles between my eyebrows. I've got to choose a different face to make while I'm deep in thought. Still, Paranormalcy is worth a few wrinkles, right? And a few extra pounds, because I hear the chocolate calling my name again...
*All images have been dramatized. No actual writing occurred during photo shoot. Were images accurate, Laptop would feature prominently and earbuds would be dangling from either side of writer's head. Writing does not guarantee wrinkles. Adverse effects of excessive writing can include dizziness, lack of sleep, confusion, and death of social life. Kiersten assumes no legal responsibility for any injuries sustained should you attempt to imitate eyebrow expressions. Use as directed.
32 comments:
- Janet said...
Kiersten - where's the "Nananabooboo" face when your characters do something they had no permission to do in the first place?
Oh, sorry, that's my photoessay.
Great commentary - almost spewed coffee. Thanks
Janet (Prairie Chick)
- January 21, 2009 at 7:57 AM
- Lady Glamis said...
Wow, you crack me up. That was great. :)
(I go through similar stages. Especially with the chocolate. My Muse really likes chocolate, as shown in my last post. She can be such a brat)
- January 21, 2009 at 7:58 AM
- Kiersten said...
Janet--Ha! I actually left out the ridiculously goofy grin I get when I'm writing flirting or kissing. It's always really embarrassing.
Glam--Your Muse sounds FANTASTIC, are you kidding me? Loved that post, by the way ; )
- January 21, 2009 at 8:05 AM
- Kayleigh said...
Haha, I half expected a "No writers were harmed in the making of this photo essay" disclaimer at the bottom.
- January 21, 2009 at 8:40 AM
- Kiersten said...
Alas, Kayleigh, there were several injuries.
- January 21, 2009 at 8:43 AM
- Bevie said...
Hi, Kiersten. Writing from hospital bed. I was able to do that single-eyebrow, Spock, thing, and the wrinkled brow. But I tried doing the chocolate thing without chocolate in the house. (You should have added the disclaimer, "Don't try this at home, Kids.")
The Muses have been visiting me for a couple of days now, but we haven't accomplished anything. Then, this morning, I realized what they are telling me: Play! Won't be getting anything intelligent written, but I wasn't anyway. So, what the hey? Right?
- January 21, 2009 at 8:47 AM
- Kiersten said...
Bevie, I hope you're kidding, because you about gave me a heart attack when I saw you were writing from the hospital. Then I realized (at least, I hope I realized) that you were teasing me.
- January 21, 2009 at 8:49 AM
- Natalie said...
Your expressions are almost as entertaining as the book itself.
And I can attest to those adverse effects in your disclaimer...
- January 21, 2009 at 9:06 AM
- JaneyV said...
Excessive sitting at a computer can seriously damage your back, particularly if you are given to slouching and are carrying extra holiday weight.
This was hilarious! Mine would look just like that but with loads of teacups and the wrinkled brow a permanent feature.
- January 21, 2009 at 9:12 AM
- Okie said...
lol...very creative post. I like it.
- January 21, 2009 at 9:21 AM
- lotusgirl said...
I'd love to see the goofy writing love scenes look!
The disclaimer is the most important part. Writing can be very dangerous. I tend to stop at green lights and walk into walls, when I'm in creative mode 'cause I'm always plotting and not really thinking.
- January 21, 2009 at 9:34 AM
- Kiersten said...
Natalie--I'm glad you said almost.
Janey--Too true. I shift positions a lot.
Okie--Hi! And thanks!
- January 21, 2009 at 9:36 AM
- Kiersten said...
Ha, Lotus! I miss freeway entrances and exits. Good thing I don't drive much.
Maybe if you're all really, really nice I'll try to capture my goofy, giddy, "Oh my gosh they're kissing!" face.
- January 21, 2009 at 9:39 AM
- Bevie said...
Have you ever tried to get chocolate when there wasn't any? I'm lucky to be alive.
Actually, I'm home alone with Firestar (my kitty). He isn't likely to dial 911 should the need arise. (He likes me. Just not that much. When he kneads my throat I'm convinced he's trying to strangle me.)
Sorry for the heart attack. (I hear chocolate is good for that, too. [grin]) It's just the Muses got me being silly. I'm off to write something completely stupid now. (Maybe I'll run - drive - to the store and get some chocolate first. [smiles])
- January 21, 2009 at 9:39 AM
- Kiersten said...
You should run, Bevie. I figure if I walk to the store, I'm already burning off the chocolate calories before I eat them...
No, it doesn't actually make any sense.
- January 21, 2009 at 9:40 AM
- Bevie said...
Makes sense to me.
Run? I can't run across the room.
Seriously, my son has me walking the treadmill every day. I'm up to 1/2 mile in twelve minutes. The goal is 1-1/2 miles in 30-minutes. We add one minute every week.
By the way, I did write something completely stupid. What's scary to me is that I almost understand it.
- January 21, 2009 at 9:54 AM
- Renee Collins said...
Ha! You're adorable, Kierst. My favorite face is the one where you realize that you have chocolate.
- January 21, 2009 at 10:08 AM
- Kiersten said...
Renee, that's my favorite face to be able to make...
- January 21, 2009 at 10:11 AM
- Megs said...
ok, so what's the face that you make when you think you have chocolate just to find out you really don't? Or maybe that never happens to you...
- January 21, 2009 at 10:21 AM
- candicekennington said...
Once again my brilliant comment has gone into the oblivion of the internet, never to be found again. So basically what I said was:
Love the chocolate picture etc, etc, Love the disclaimers etc, etc. And though our social lives die a dramatic a painful death, they are replaced by a life full of online buddies who we'll probably never meet, which just further emphasizes the fact that writers prefer two dimensional friends.
- January 21, 2009 at 10:26 AM
- Kasie West said...
Oh, the life of a writer. You've depicted it so well. Sigh. Back to scowling for me.
- January 21, 2009 at 10:27 AM
- Anthony said...
My computer seemed to freak over my last attempted comment. Perhaps it was trying to tell me something.
Naaaaa, anyway, as I was saying before the blogger comment meltdown:
I have several comments I could make, but considering the last time I made some errant comment about a photo you posed and got in trouble, I shall decline.
Other to point out I was TOTALLY and COMPLETELY vindicated later.
Just say'n.
- January 21, 2009 at 11:54 AM
- Whirlochre said...
I tried mimicking these expressions a la Stanislavsky, just to get a feel for where you were coming from.
Sadly, I fell off my chair, and my doctor says the only way to fix my face is to hide it away for the rest of my life under a pizza.
Curse you, Kiersten! I laughed so much I'm suing!
- January 21, 2009 at 1:01 PM
- sraasch said...
Because not enough people have told you how hysterical/absurdly awesome this is.
- January 21, 2009 at 2:43 PM
- B J Keltz said...
Darn it Kierstin I almost had Dt Coke shoot through my nose!
LOVE the disclaimer at the bottom!
- January 21, 2009 at 6:13 PM
- Kiersten said...
Megs--You don't even want to see that face...it's a dangerous thing.
Candice--I love ALL my imaginary friends. Including you.
Kasie--Me, too. I can't help the scowl.
Anthony--I thought about including a special disclaimer just for you that I wasn't going for cute, since we all already know I can do cute.
Whirl--Talk to my lawyer.
Sara--I'm all about the validation, so thanks for playing ; )
BJ--I should probably have put a Diet Coke disclaimer at the top, huh? Thanks ; )
- January 21, 2009 at 8:42 PM
- Stephanie Perkins said...
So awesome!
Your "OH MY GOSH" face is my favorite. (Will you wear it to the double-premiere of our film adaptations?)
- January 21, 2009 at 10:39 PM
- Kiersten said...
Absolutely. It'll go great with my dress.
- January 21, 2009 at 10:44 PM
- fairyhedgehog said...
I like this post and I love the small print.
- January 22, 2009 at 12:31 AM
- cindy said...
it's america's next top novelist model! haha! i loved this! =D
- January 22, 2009 at 6:06 PM
- Sarah Laurenson said...
What a great essay. I think the disclaimer really rounded this off besutifully.
- January 23, 2009 at 8:22 AM
- J.E. Seymour said...
Oh this post was hilarious! The faces were great.
- January 29, 2009 at 11:02 AM


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Thanks - never noticed that the pressure was low at the tap or sink but that's probably because pressure at the tap is not something that's very noticeable generally (or at least, not as noticeable as low shower pressure). That one is a hand shower so I guess I can check the head and tube fairly easily to see if there's clogging, rust or calcification. I don't know what the flow regulator look like so I'll probably stop there and call a plumber if that doesn't work.
If you can figure out what kind of shower head you have, I could probably tell you how to remove the regulator.


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text: Are you�embarassed by your child's meltdowns or all-out temper tantrums in public? Do you ignore rude behavior or give in to those ugly tantrums, because you know that enforcing the rules will escillate the situation? You are not alone. Many parents feel it is easier to quiet their child in that difficult moment by giving him whatever he wants. Unfortunately, giving in to your child teaches him that he can�have whatever he wants�when he puts on a big public display.�Children learn through repetition and patterning, so�each time you give in, you�reinforce his�tantrums.�Children�gain power when they learn that�their parent�won't discipline or follow through in public.�Very young children learn how to read�parental responses and take control at an early age.�Don't feel defeated, and don't feel pressured to give in.�Learn simple techniques to improve any behavior in the heat of the moment.�"Remove to remediate",�and eliminate�your child's�audience. Be confident and consistent as you parent through difficult times.� Watch the video Temper tantrums-TV Interview for a few quick tips at�http://www.youtube.com/watch?v=VgJJCT5wL8s&feature=plcp.


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Gucci Leather Horsebit Sandal
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Item # dsw12prod4160353
Known best for its Italian craftsmanship and elegant style, Gucci is a worldwide legend in designer fashion. With timeless style & iconic appeal, this leather horsebit sandal is the perfect addition to your shoe collection.
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May 31, 2014
Difficult to walk but pretty
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A Longer Thank-You
posted on June 7th, 2012
I am just overwhelmed by the love and support in the messages I've been receiving from all of you via Twitter and Facebook during this incredibly tough time. The end of a marriage has got to be one of the saddest events one can experience - I've heard that the pain is second only to an actual death in the family, and that sounds about right...
However, I am so grateful that my relationship with my ex, Mike Verta, has been nothing but amicable, and that this process seems like it will be as smooth as can be hoped for. We are both totally in love with ourlittle boy, and believe this is the best thing for him.
Thank you again for all your support.
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posted by Whipperwill on June 7th, 2012
Hang in there...good analogy it is like a death in a way....so lucky you are on good terms with your ex...I am as well... but it is still a deeply sad experience
posted by Rivergoat on June 7th, 2012
You have my undying support, affection, and devotion, Danica. Strengthntonyou and Draco.
posted by DougieCFresh on June 7th, 2012
Oh man, this is sad.
I've started and deleted this comment so many times already!
Everything just comes out so trite and I want it to be esoteric, but I really don't know you other than the person I imagine you to be through your celebrity.
I love that person! I hate this for that person!
Having a hard time digesting this Danica. You are such an 'up' and positive person I never saw this coming, and I follow your Tweets daily like most folk take long walks, meditate, or just 'zone' with a cup of green tea to break from the day.
Ok, can't escape the 'trite'; Dr. Pangloss surmised in Voltaire's 'Candide'; "This is the best of all possible worlds."
I agree, but at times in my own life, and marriage, I questioned the validity of Voltaire's optimism. But, after the passing of some time? Yup (yep) Voltaire nailed it.
Draco is proof of that huh?
Hang in there kid!
posted by ndwolf68 on September 10th, 2012
Stay strong and stay positive. You and your son need this. Wishing you the best.
posted by nutmeg on November 14th, 2012
Oh Danica I am so deeply sorry for you and your family. Regardless of how 'amicable' things are, no one can prepare you for the pain and heartbreak. My daughter was two and I thought it was The End. I did always say it was like a death but no one brings you food.
Give yourself time to go through the pain, feel the emotions and you'll come out stronger and changed in good ways. I became much more compassionate to those around me. You never truly know what anyone is carrying in their heart.
My daughter is now 21 and graduated a year early from college. She has her dream job working for the non profit supporting branch of a county library in California. I could not be more proud.
I now have three daughters and the weight on me to ensure they feel confident AND smart is very strong. I feel it's a real responsibility. Thank you SO much for using your fame and talents to make it cool for girls to understand and to like math. My middle daughter is 10, and my mom gave her your first book. I've found her reading it under the covers with a flashlight!!! Sure wish it was around when I was 10. I'm a schoolteacher and have been trying to get a program going in our local districts that is similar, but in Science. Right onw I'm learning how to write requests for grants and figuring out Kickstarter.
Long winded I know, but I've been there and came out better than OK. Just don't avoid the pain. It does get better.
Your new friend, Nutmeg
Danica's Diary
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Events & Appearances


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Justice and Multiculturalism Project Explores Intersection of Diversity and Social, Criminal Justice
September 20 Lecture, "Justice, Genocide, and Multicultural Issues" Launches Initiative
The "Justice and Multiculturalism in the 21st Century" project will explore diversity and social and criminal justice.
The initiative commences with the lecture "Justice, Genocide, and Multicultural Issues," presented by Northeastern University Criminal Justice Professor Nicole Rafter on Thursday, September 20. Nicole Rafter is the author of the monographs Partial Justice: Women, State Prisons, and Social Control; Creating Born Criminals; Shots in the Mirror: The Criminal Brain; and (with M. Brown) Criminology Goes to the Movies. The lecture will be held at Emerson Hall, First Unitarian Universalist Society of Albany, 405 Washington Avenue. The free lecture, which is open to the public, begins at noon, followed by an open discussion at 1 p.m. Beverages and dessert will be provided.
"The 'Justice and Multiculturalism in the 21st Century' project continues UAlbany's School of Criminal Justice tradition of interdisciplinary collaboration and community engagement," said Frankie Bailey, author and professor at UAlbany's top-ranked School of Criminal Justice who developed and oversees the project. "We hope this initiative sets the groundwork for the establishment of a multi-year Justice and Multiculturalism Institute at the School to serve as a virtual and physical meeting place for scholars and community leaders interested in partnering on innovative approaches to addressing future justice challenges."
Bailey is author of a number of academic and fiction books and is currently at work on a book about clothing and crime, with the working title Strip Search: Crime, Justice, and Clothing in American Culture.
Visit the "Justice and Multiculturalism in the 21st Century" site for additional event details.
For more UAlbany news, visit the News Center. comments powered by Disqus
For more news, subscribe to UAlbany's RSS headline feeds
Educationally and culturally, the University at Albany-SUNY puts "The World Within Reach" for its more than 17,300 students. An internationally recognized research university with 118 undergraduate majors and minors and 138 graduate programs, UAlbany is a leader among all New York State colleges and universities in such diverse fields as criminal justice, information science, public administration, social welfare, business and sociology. With a curriculum enhanced by 500 study-abroad opportunities, UAlbany launches great careers. Visit UAlbany's extensive roster of faculty experts, and for a database of images, visit UAlbanyPhotos.


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Aidan Gillen Gossip
Aidan Gillen gossip, latest news, photos, and video.
Littlefinger poses!
August 22, 2012 17:07:36 Posted at August 22, 2012 17:07:36 Photos:
And a now moment to geek out over Game Of Thrones.... Littlefinger - aka Aidan Gillen - was at the Irish premiere of Shadow Dancer. Yes he's Irish. Which means Duana likes him even more now. I like him even more because he can work a red carpet. Look at our Littlefinger with his head tilted just so, lowered for the most flattering angle, and one foot slightly ahead of the other. Full Story


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System Recovery
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N.Y.L.A. Damika Bootie
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Item # 228224
Dare to wear this fierce platform bootie from N.Y.L.A. The Damika has style and sass with it's strappy and studded details all on a wooden heel.
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December 01, 2011
Arrived with a broken strap
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September 26, 2011
NYLA fan
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Roxy Firenze Flip Flop
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Item # 260601
Weave your look together in this braided flip flop from Roxy. Whether you are headed to the beach or to the boardwalk, these shimmering flat sandals will get you there in style.
- Braided faux leather upper
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- Imported
By: cheripie00
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May 27, 2013
"I love my black sparkle sandals with jeans or shorts. I normally wear 7.5, but had to go up to a size 8 for length. These are fun and comfortable."
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May 19, 2013
Great boardwalk slippers
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love these sandals
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May 07, 2013
Cute flip-flop
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Debates of Nov. 1st, 2002
House of Commons Hansard #20 of the 37th Parliament, 2nd Session. (The original version is on Parliament's site.) The word of the day was treaties.
- Business of the House
- Tax Conventions Implementation Act, 2002
- Kyoto Protocol
- Iran
- Canadian Broadcasting Corporation
- Italy
- Queen's Jubilee Medal
- Public Service
- Louis Fournier
- Ferries
- Down's Syndrome
- Car Thefts
- Pierre-Luc Bergeron and Xavier Fugère
- Hazardous Materials
- René Lévesque
- St. John's Harbour
- Diabetes Awareness Month
- Arts and Culture
- Sports
- Government Contracts
- Budget Surpluses
- Missile Defence Shield
- Byelections
- Terrorism
- Taxation
- Health
- Government Spending
- Government Contracts
- Kyoto Protocol
- Aboriginal Affairs
- Grain Transportation
- Canadian Wheat Board
- Government Contracts
- Fisheries and Oceans
- Health
- École de médecine vétérinaire de Saint-Hyacinthe
- Hydroelectricity
- Official Languages
- Youth
- Committees of the House
- Ethics
- Privacy
- Health
- Government Contracts
- Automobile Industry
- Airline Industry
- Fisheries
- House of Commons
- Government Response to Petitions
- Committees of the House
- Income Tax Act
- Canada Evidence Act
- Labour Market Training Act
- Canada Water Export Prohibition Act
- Canadian Coast Guard
- Petitions
- Questions on the Order Paper
- Question No. 18
- Question No. 19
- Tax Conventions Implementation Act, 2002
Business of the House
10:10 a.m.
The Deputy Speaker
Pursuant to the provisions of Standing Order 81, it is my duty to inform the House that the motion to be considered Monday during consideration of the business of supply is as follows:
That this House condemn the government for continuing to overstretch our military personnel; and call on the government to increase spending more than is currently planned, as the Canadian Forces need more money simply to continue operating in a sustainable way.
This motion stands under the name of the hon. member for Saint John. Copies are available at the table.
Tax Conventions Implementation Act, 2002
Government Orders
10:10 a.m.
Maurizio Bevilacqua for the Minister of Finance
moved that Bill S-2, an act to implement an agreement, conventions and protocols concluded between Canada and Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy for the avoidance of double taxation and the prevention of fiscal evasion and to amend the enacted text of three tax treaties, be read the second time and referred to a committee.
Tax Conventions Implementation Act, 2002
Government Orders
10:10 a.m.
Oak Ridges
Bryon Wilfert Parliamentary Secretary to the Minister of Finance
Mr. Speaker, I appreciate the opportunity to present Bill S-2, the Tax Conventions Implementation Act, 2002, for second reading today.
The bill relates to Canada's ongoing effort to update and modernize its network of income tax treaties with other countries, a network that happens to be one of the most extensive in any country of the world.
At present, Canada has tax treaties in place with over 75 countries. Passage of the bill will, of course, see the number increase. The bill would enact tax treaties that Canada has signed with seven countries. Of these seven treaties, three represent updates to existing tax treaty arrangements and four of the treaties establish bilateral tax arrangements with countries for the first time.
More specifically, the treaties with Kuwait, Moldova, Mongolia and the United Arab Emirates are all new treaties that have recently been signed. They are historic in the sense that they are the first comprehensive tax treaties ever concluded with these countries.
The new treaties will provide individuals and businesses, both in Canada and in the other countries concerned, with more predictable and equitable tax results in their cross-border dealings. What is more, our arrangements with Belgium, Italy and Norway are updated to ensure that our bilateral arrangements are consistent with current Canadian tax policy.
Before discussing these treaties any further, I want to take a few minutes to provide the House with a brief overview of the importance of tax treaties and why it is necessary for the bill to be passed.
Canada taxes both the worldwide income of Canadian residents and the Canadian source income of non-residents. Put another way, all income of Canadian residents, whether earned here or abroad, is subject to a tax in Canada, whereas as non-residents are generally only taxed here to the extent that they participate in the economic life of Canada or receive income from sources in Canada.
Bilateral tax treaties or, if one prefers, income tax conventions, are an integral part of our tax system. Basically, they are arrangements signed between countries that are primarily aimed to protect taxpayers from double taxation and to assist tax authorities in their efforts to prevent fiscal evasion.
Canada benefits significantly from having tax treaties in force with other countries. Our tax treaties, for example, assure us of how Canadians will be taxed abroad. At the same time they assure our treaty partners of how their residents will be treated here in Canada.
Tax treaties also impact on the Canadian economy, particularly because they help facilitate international trade and investment by removing tax impediments to cross-border dealings. This is significant because, as hon. members know, Canada's economy relies significantly on international trade. In fact, Canadian exports account for more than 40% of our annual GDP.
What is more, Canada's economic wealth depends on direct foreign investment to Canada as well as inflows of information, capital and technology. In other words, by eliminating tax impediments and by creating more predictable tax results for traders, investors and other taxpayers with international dealings, our tax treaties promote opportunities at home and in international trade and investment abroad.
Since Canada's economy is likely to become more intertwined in the world economy, eliminating administrative difficulties and unnecessary tax impediments with respect to cross-border dealings will remain important.
I would like to point out that there can be economic disadvantages for countries and taxpayers in the absence of cooperative tax arrangements with other countries.
Let me explain. The absence of a tax treaty makes the threat of double taxation a concern to taxpayers. Double taxation occurs when a taxpayer lives in one country and earns income in another. Without a tax treaty in place to set out the tax rules, income is at risk of being taxed in both countries. This situation produces unfair results and can have adverse economic impacts.
It is only natural that investors, traders and others with international dealings want to know how they will be taxed before they commit to doing business in a given country. For example, when considering doing business in Canada, investors and traders are anxious to know the tax implications associated with their activities both in Canada and abroad. They also want assurances that they will be treated fairly.
Tax treaties establish a mutual understanding of how the tax regime of one country will interface with that of another, thus helping to remove uncertainty about the tax implications associated with doing business, working or visiting abroad.
Such an understanding can be achieved by allocating the right to tax between the two countries together with incorporating measures that resolve disputes, eliminate double taxation and require notice to be given before the arrangement can be terminated. All these measures promote certainty and stability and help produce a better business climate.
Although tax treaties, including the ones enacted in this bill, help to facilitate trade, investment and other activities between Canada and its treaty partners, they are principally aimed at achieving two main objectives. First, they aim to encourage cooperation between tax authorities in Canada and in treaty countries. One form in which cooperation takes place is through the exchange of information related to taxes. There are good grounds for including provisions in tax treaties concerning cooperation between tax administrations.
In the first place, it is desirable to give administrative assistance for the purpose of ascertaining facts as to how the rules of a particular treaty are to be applied. Moreover, in view of the increasing internationalization of economic relations, countries have a growing interest in the reciprocal supply of information.
Cooperation is also promoted through the establishment of a so-called mutual agreement procedure for resolving difficulties arising out of the application of a particular tax treaty. The mutual agreement procedure acts as a mechanism through which Canadian tax authorities and their counterparts in the other country can resolve disputes and address unintended outcomes, such as double taxation of income.
This brings me to the other fundamental objective of tax treaties, namely to prevent double taxation. Relief from double taxation is so very necessary and deserves to be discussed in some detail. Having income taxed twice when the taxpayer lives in one country and earns income in another can be troubling unless relief from double taxation is offered. As I mentioned earlier, without a tax treaty both countries could claim tax on the income without providing the taxpayer with any measures of relief for the tax paid in the other country. To alleviate the potential of this happening, a tax treaty between two countries allocates taxing authority with respect to a given item of income in one of three ways: first, the income may be taxable exclusively in the country in which it arises; second, it may be taxable only in the country in which the taxpayer is resident; or, third, it may be taxable by both the source country and the residence country, with relief from double taxation provided in some form.
The treaties contained in the bill will confer an exclusive right to tax with respect to a number of items. The other country is thereby prevented from taxing those items and double taxation is avoided. As a rule, this exclusive right to tax is conferred on the state of residence. Put another way, where a certain country is granted an exclusive right to tax, the frequency with which taxpayers of one country are burdened by the requirement to file returns and pay tax in the other country when they are not meaningful participants in the economic life of that country, or where it would be a nuisance for them to do so, is reduced.
For example, if a Canadian resident employed by a Canadian company is sent on a short term assignment, say for three months, to any one of seven treaty countries in the bill, Canada has the exclusive right to tax that person's employment income. However in the case of most items of income and capital, the right to tax is shared, although for certain types of income, such as dividends and interest, the amount of tax that may be imposed in the state of source is limited.
Under any of the seven tax treaties contained in this bill, where a shared right exists to tax an item of income of a taxpayer, there also exists an obligation on the part of the country in which the taxpayer is a resident to eliminate any double taxation.
There is another aspect of tax treaties that I want to discuss, and that is the importance of withholding taxes. The bill provides for several withholding tax rate reductions. Withholding taxes are a common feature in international taxation. In Canada's case they are levied on certain payments that Canadian residents make to non-residents. These payments include interest, dividends and royalties for example. Withholding taxes are levied on the gross amounts paid to non-residents and represent their final obligations with respect to Canadian income tax.
Without tax treaties, Canada usually taxes this income at a rate of 25% which is the rate set out under our domestic law or more precisely under the Income Tax Act. Canada's tax treaties establish limits on the amount of withholding tax that can be levied in respect of certain payments. In all cases where the maximum rates of withholding tax are set out in Canadian tax treaties they are always established at a rate lower than the 25% provided under our domestic law.
The tax treaties in the bill would all provide for certain reductions in the withholding tax rates. For example, each treaty provides for a maximum rate of withholding tax of 15% on portfolio dividends paid to non-residents. The maximum withholding tax rate for dividends paid by subsidiaries to their parent companies is reduced to a rate of 5% in all cases.
Withholding rate reductions also apply to royalty, interest and pension payments. Each treaty in the bill caps the maximum withholding tax rate on interest and royalty payments to 10%.
What is more, the treaties with Norway, the United Arab Emirates and Belgium specifically provide that no withholding tax can be levied in respect of royalty payments for the use of computer software, patents and know how.
In addition, with respect to periodic pension payments, the maximum rate of withholding tax is set at 15% for all countries except Belgium and the United Arab Emirates where no cap has been established.
These treaties also implement other measures which ensure that the tax consequences for certain transactions are in line with Canadian tax policy. Unfortunately, time does not permit me to go into detail about all these measures today.
In closing I want to point out that the bill is important, but albeit routine legislation. As I stated at the beginning of my remarks, the bill relates to Canada's ongoing efforts to modernize and to expand its network of tax treaties with other countries. The key word here is ongoing, for Canada is already in the midst of negotiations with other countries to implement more tax treaties. I encourage all hon. members to support the bill and to pass it without delay.
Tax Conventions Implementation Act, 2002
Government Orders
10:20 a.m.
Canadian Alliance
Rahim Jaffer Edmonton Strathcona, AB
Mr. Speaker, it gives me great pleasure to rise in the House to talk about Bill S-2, an act to implement tax freebies with Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Let me preface my remarks on the bill and the fact that the opposition will be supporting it by saying that there are some concerns the bill allows us to raise in the context of the direction we should take when it comes to taxation and the way the bill was introduced in the House.
We in the opposition always have had concerns with bills that are introduced through the Senate and then come to the House. We feel that the Senate, being unelected, lacks the legitimacy to address legislation prior to the House of Commons. More and more we find the government going that route to introduce bills relating to tax policy, and we have seen a few over the history of this government. Bills should be brought to the House so we can debate the merits first and then pass them on to the other place.
The parliamentary secretary talked about the importance of tax treaties and I would agree with him. He cited specifically that tax treaties tend to promote certainty, stability and cooperation among countries with which we engage in tax treaties. I would agree with that and so does the opposition.
However, I would take it one step further, especially as we start to enter into these forms of tax treaties. If the legislation had been introduced in the right place and had been given fair debate, Canadians and the House would have had the opportunity to compare our jurisdiction of taxes with those of other countries and see how we could create a more competitive environment to attract more business. We could also see if we were on par with other countries around the world.
It is no secret that Canada has one of the highest tax rates of industrialized nations, namely within the G-8 countries. That puts us at a great disadvantage when it comes to competing in the global economy we find ourselves in today.
I would go further than the parliamentary secretary and say that tax treaties would not only promote certainty and stability, but hopefully, by reducing overall taxes, would create a more competitive and attractive environment for businesses and people to consider Canada as a place to locate. Also, we would have a fairer tax system if we collected more taxes at home rather than the other way around. With tax rates being so high compared to those of other places, we lose our competitive disadvantage.
I would challenge the parliamentary secretary and the government to take it upon themselves to compare our tax system with those of other countries.
As was mentioned, the purpose of the bill is to ratify tax conventions agreed upon between Canada and the particular countries I mentioned. These agreements were set out to avoid double taxation between the representative nations and to establish a cooperative framework to prevent fiscal evasion. The Canadian Alliance has traditionally encouraged all measures to further equalize and liberalize foreign trade and investment. In this regard Bill S-2 is a positive measure. Nonetheless it was introduced in the Senate instead of the House of Commons.
When it comes to economic and fiscal themes, I would like to put on the record our party policy. The Canadian Alliance supports securing access to international markets through the negotiation of trade agreements. Our trade agenda would focus on diversifying both the products we sell abroad and the markets into which we sell these products. We would vigorously pursue the reduction of international trade barriers, tariffs and subsidies. We would work with international organizations that have relevant expertise to ensure the concerns of Canadians about labour practices, environmental protection and human rights are reflected.
We know that is done and reviewed on an ongoing basis, not only when it comes to tax policies, but on other facets as we engage in forming treaties and agreements with other countries. It is important that Canadians take some of our values and compare them with those around the world and share some of our experiences with countries that have challenges in some of the areas I mentioned. Hopefully we can influence some to change their ways or improve in certain areas. On the flip side, maybe we can learn from some of them.
Tax conventions, such as the ones to be implemented with Bill S-2, seek to arrange an agreement under which each government agrees to limit or modify the application of its domestic taxes to attempt to avoid double taxation. The parliamentary secretary spoke in detail about this issue.
The tax treaties that would be implemented by the bill reflect efforts to update and expand Canada's network of tax treaties so as to obtain results in conformity with current Canadian tax policy. These treaties are generally patterned on the model double taxation convention prepared by the Organization for Economic Co-operation and Development.
Obviously, as the parliamentary secretary said, this is so that we do not have Canadians taxed on the same income or revenue for themselves doubly, whether in the country they currently reside in or work in and here at home.
Parts 1 to 4 of this enactment would implement tax treaties with Kuwait, Mongolia, the United Arab Emirates and Moldova. Parts 5 to 7 of this enactment would implement the most recent tax treaties with Norway, Belgium and Italy. Parts 8 to 10 of this enactment would correct the English version of tax treaties with Vietnam, Portugal and Senegal which already have been enacted.
To conclude, notwithstanding the fact that the bill was introduced in the Senate, which is unelected and lacks the legitimacy to address legislation prior to the House of Commons, the Canadian Alliance will be supporting Bill S-2 as an initiative to expedite tax procedures for Canadians abroad, reduce tax evasion and focus CCRA resources on collecting taxes from Canadians living in Canada.
Tax Conventions Implementation Act, 2002
Government Orders
10:30 a.m.
Yvan Loubier Saint-Hyacinthe—Bagot, QC
Mr. Speaker, I am caught off guard. I expected more comments, and comments in greater depth, from my colleagues in the Canadian Alliance, particularly where taxation matters are concerned, but I can say this.
We in the Bloc Quebecois have been reflecting for years now on tax conventions and tax reform. These tax conventions and the signing of numerous conventions between Canada and a number of other countries must be incorporated into the broader framework of tax reform.
I would remind hon. members that the need for federal tax reform has been debated here since the 1993 election. As part of this reform, we have also talked about ensuring that the Canadian taxation system no longer contained loopholes allowing corporations and individuals, more specifically individuals with very high incomes, to avoid paying tax, and in fact to commit out and out fraud.
Those listening have seen our emphasis since 1994, particularly on the issue of money laundering. Since that time, the former finance minister, who is also the member for LaSalle—Émard and a candidate for the leadership of the Liberal Party of Canada and the job of prime minister, has remained silent about our demands for taxation reform to close the loopholes and to ensure the integrity of federal public finances.
Even the Auditor General joined in with us in reminding the former finance minister and the current finance minister that everything possible had to be done to ensure the safety of the federal tax base, which has been jeopardized year after year by the government's lax attitude to tax loopholes, in particular through certain tax conventions with countries considered to be tax havens.
It is the same thing for the OECD. My colleague from the Canadian Alliance mentioned this earlier. Not only did the OECD identify problems of double taxation, but it also pointed out that there were tax treaties concluded between countries and other accords, including tax conventions, that might be detrimental to the operation of the regulatory mechanisms for liberalizing international financial markets.
About two years ago, the OECD also joined in with the Bloc Quebecois in demanding—OECD members are not members of the Bloc Quebecois, but they are as able as we are to do some good analyses—that some tax conventions signed by countries considered to be tax havens, which encourage harmful tax practices, be denounced. This is a lead in to Bill S-2.
First of all, I would like to say that we will support the bill, with the reservations I mentioned earlier about tax reform. Naturally, the corporate tax rates in Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy are fairly similar to Canadian tax rates. Therefore, any tax convention signed with these countries to deal with the issue of double taxation makes a lot of sense.
Let me explain what a tax convention is. It is a set of rules which two countries adopt to ensure fair treatment of the business income of subsidiaries of Canadian corporations operating abroad, compared to how that income would have been treated in Canada.
The purpose is to prevent a Canadian business, with a subsidiary in the United States for example, operating in the United States and being taxed in the United States, from also being required to pay tax in Canada. It would be absurd. It would be totally unfair and it could jeopardize the profitability of Canadian businesses. Where the taxation and corporate tax rates are comparable, there is no tax equity problem. However, signing tax conventions with countries whose tax rates are not comparable to those in Canada does create a problem.
In such cases, there is a problem because it introduces a bias in the investments of Candian businesses abroad, favouring countries with low tax rates that have signed tax treaties with Canada.
We have condemned this situation for years now. There were, and there still are, certain tax treaties signed between Canada and the United States that have no justification, that are flagrant injustices and that bias Canadian investors' decisions abroad.
The vast majority of tax treaties are fine, because Canadian taxation rates and those of these other countries are relatively comparable. So, taxing and returning revenue from Canadian businesses abroad poses no problems in terms of fairness when compared to Canadian businesses operating in Canada.
However, if we take the example of Barbados, where the tax rates hover around 1.5% for corporate profits and capital gains, and compare it to our rate of 28% or 29%, it becomes clear that there is a flagrant imbalance.
It becomes clear that there is a bias at work that favours Canadian investment in Barbados. The tax treaty between Canada and Barbados creates both direct and indirect investment in Barbados. This is not a simple bias.
There is a total of $257 billion of direct Canadian investment abroad, approximately. Of this amount, Barbados ranks third in terms of Canadian investment abroad, with $16.8 billion in direct Canadian investment; that is more direct Canadian investment than Japan, France and Mexico combined.
When a little country such as Barbados, with 270,000 residents, ranks third in terms of direct Canadian investments abroad, it begs the question: why? We are not the only ones asking this question. The former Auditor General, Mr. Desautels, asked this question for years. The OECD has also asked why. Specifically, its Financial Action Task Force on Money Laundering, the FATF, has asked the same type of question that we have been asking for years.
What is it that promotes this bias? The tax treaty between Canada and Barbados. We need to look more closely into this type of situation. We have been asking the Minister of Finance and the government to reassess tax treaties, particularly those signed with countries that are considered tax havens for good reason. We have done so because we must ensure that when we talk about the free market, when we talk about the movement of funds, when we talk about direct and indirect Canadian investments abroad, we have to see what produces these biases, problems and barriers for these investments.
In the case of Barbados, there are no barriers; indeed, it is the exact opposite. We are encouraging Canadian investment in Barbados, which is considered to be the number one tax haven, where the tax rate is incredibly low, if not non-existent in some cases, compared to corporate taxes in Canada. We are promoting cashflow out of Canada to Barbados. We find it fair that corporate profits are taxed at 1.5% and returned to Canada, where Canadian businesses operating on Canadian soil have to pay 28%. It just does not work. It makes absolutely no sense.
How can we encourage this type of system? Even the FATF, the OECD group, compiles a list of countries considered to be tax havens and also considered to have taxation practices that are harmful to all of the world. For three of the four years that the FATF, this OECD group, has published the names of the countries at fault, Barbados has always been on the list. There are others, but Barbados has always been on the list.
Others have made improvements with regard to bank secrecy. It is no longer as strict as it used to be in several countries that previously were adamant about it, regardless of who the investors or depositors were. A degree of flexibility has been introduced first to ensure that the money laundering networks of international criminal groups and terrorist groups do not benefit from tax conventions or from these countries being recognized by the United Nations organization.
Second, some tax practices, although above board, hurt others because they introduce a great deal of bias or distortion due to the imbalance in tax rates. Such practices must be rectified. Barbados has never had to make such corrections, and yet we still have a tax convention with that country, which hurts direct foreign investment. It would appear the government sees nothing wrong with this kind of tax convention.
As I said earlier, we are not opposed to tax conventions. They are a logical thing. We cannot have double taxation because it would be damaging to Canadian companies doing business abroad. But this does not mean we should sign tax conventions with countries considered to be tax havens with damaging practices, especially countries such as Barbados which, like the OECD, we have been condemning since 1994. This does not make sense. As if it were not bad enough that we have a tax convention with Barbados, the federal government is promoting this tax haven on its website. This leaves some of my colleagues completely speechless. I invite them to visit the web site of the Department of Foreign Affairs and International Trade. They will find a rather romantic description of tax havens, particularly Barbados, and ways to avoid paying federal taxes by investing money abroad in what is called the offshore financial sector.
On the Foreign Affairs and International Trade website, in the brochure entitled "Barbados: A Guide for Canadian Exporters", we read, and I quote:
The offshore financial sector—
—referring to tax evasion in tax havens—
continues to grow and is becoming increasingly important to the economy as a source of foreign exchange and employment. The Canadian business community and banking sector is especially active in Barbados.
By the way, the five major Canadian banks have a total of 50 branches in Barbados. I have been asking the Canadian Bankers Association since 1993 what they are doing with 50 branches in Barbados. I have been asking where their revenues come from, what their activities are, and whether they are not at risk of having a fast one pulled on them, say by being involuntarily involved in money laundering by organized crime groups, drug traffickers in particular, and terrorist groups. Since 1993, I have not managed to get an answer.
I continue quoting from the document posted on the Foreign Affairs and International Trade website:
A Double Taxation Treaty exists with Canada—
This is a tax treaty like the ones brought before us this morning through Bill S-2. I continue:
—and the two Governments have recently signed a Foreign Investment Protection Agreement.Tax treaties with Canada and the United States have been important to the development of this industry.
We are talking about offshore banking here.
And yet we have across the way a government that will come after any of us if we owe the taxman so much as a penny. The Canadian tax system literally hunts down anyone who owes it $10. It is merciless. Taxpayers must pay up.
If we owe $100, we must pay $100, or they will come after us. We face penalties, are charged interest, hunted down. However, the same government promotes foreign investments in countries that are considered to be tax havens, countries like Barbados that the OECD condemned for having tax practices detrimental to countries with regular tax systems.
The federal government promotes investments in such countries but, at the same time, it tells Canadian taxpayers that they must pay every penny that they owe in taxes. This is a rather strange way of doing things. It is shameful on the part of a government to tax people to death and to even talk about adding another tax to fund health care, when federal surpluses have totalled several billions of dollars over the past three years. The government is talking about adding a new tax to fund health care while promoting tax avoidance for Canada's richest taxpayers, through countries such as Barbados.
Is it not bad enough to ask us to tighten our belt, to keep paying over and over and, at the same time, to use federal websites for propaganda encouraging the rich not to pay taxes here, but instead to safely invest their millions and billions elsewhere? I remind those who are listening to us that Barbados is the third most popular destination abroad for direct investments by Canadians. This tax scheme encourages wealthy Canadians to avoid paying taxes to the federal government.
This raises ethical issues. I mentioned federal websites, but there is also CanadExport , a publication of the Department of Foreign Affairs and International Trade which promotes international trade, provides progress reports on that activity, includes news on the financial sector for goods and services, and so on.
In an article recently published in CanadExport , it was mentioned that the government wanted to "demystify tax havens". Again, this is a publication from the federal government which, on the one hand, tells us that we must pay all our taxes and, on the other hand, promotes tax havens for Canada's richest taxpayers, so that they do not have to pay their due to Revenue Canada.
It does not make sense to ask those of us who stay in the country to foot the whole tax bill. It does not make sense to cut employment benefits again and again as has happened since 1995, to reduce health and education transfers and ask us to further tighten our belt because the government cannot afford to do more. On the other hand, however, the government encourages wealthy taxpayers to take their money out of Canada to avoid paying income tax to Revenue Canada. I wonder if Canadians realize or can figure out how much those rich taxpayers save in income tax by investing in Barbados, for example. Do they realize that these businesses can also save money through direct investments in Barbados and other countries considered to be tax havens? Are people aware that this money which is not coming into the federal coffers means that the federal government will have that much less to spend on health, education or the fight against poverty?
We would not need new taxes, as proposed by senators in the other place. They are talking about a special $5 billion tax. If the federal government did not encourage people to invest their money abroad to avoid income tax, it would have enough money in its coffers to provide adequate funding for health, education and social assistance. This is absolutely clear.
How can the government pawn such nonsense and inequities off on us? How can there be two classes of citizens in this country? One which is crushed by income tax and poverty and the other which is spared taxes and is encouraged by the federal government, through numerous brochures and its website, to invest its money abroad?
The brilliant analyses of senior Department of Finance officials also facilitates this. "Want to know how to invest in Barbados? To save tax money? No problem. We will explain the whole tax haven situation. Want to jeopardize the entire federal tax base? No problem. We, federal public servants that we are, will help you invest your millions, even billions, of dollars in other countries so as to jeopardize the entire federal tax base".
The Auditor General has been speaking out against these practices for years. The Auditor General has also criticized the lack of specialized staff at the Canada Customs and Revenue Agency and the Department of Finance to keep an eye on these tax conventions and the exodus of rich Canadians' assets to other countries. There is no control over this.
Hon. members will recall the transfer to the United States, several years ago, of two family trusts worth over $2 billion. This wealthy Canadian family was told it could make this transfer without paying any taxes to Canada. Remember?
There have certainly been other similar instances. There have probably been a number of cases of preferential treatment for wealthy taxpayers. There is something called a Department of Finance advance ruling that enables the wealthy to seek the opinion of senior departmental officials and then to invest, or carry out certain other operations, in another country without paying a cent of income tax.
There have likely been dozens of such instances of federal taxes evasion resulting in lost federal revenues, and thus the slashes to federal contributions to health and education carried out by the former Minister of Finance, the hon. member for LaSalle—Émard, and Prime Ministerial hopeful. These cuts might have been a little less drastic if his wealthy friends had paid what they should have to Revenue Canada.
While we are on the subject of the transfer of those family trusts worth $2 billion, is there anyone at the Department of Finance or the CCRA who can tell me what has become of them? The ten year term for these family trusts ended last year, I believe. Up until last year, the trustees did not have the right to cash in their trusts, in other words, sell their assets for profit, without paying tax to the CCRA, even if they were in the United States.
Is there currently any sufficiently specialized public official who has followed these two family trusts that were transferred to the United States and who could tell me if the trustees sold off their assets for a profit? Is it possible to find out if the trustee sold these assets off last year, after the deadline, or before the date that allowed the CCRA to collect its share of the capital in the form of taxes? Can anyone provide this information?
No, there is no such person. Do hon. members know why? Because, as the Auditor General has pointed out for years now, there is a lack of specialized resources at the Department of Finance and the CCRA to track the movement of capital from Canadian investors.
We no longer have enough specialists to properly manage the countless tax treaties and advance rulings handed down by senior officials when it comes to the investment of Canadian capital abroad.
I will conclude on the other aspect of the issue. Since 1994, we have been asking the Minister of Finance and the government to review these tax treaties and any practices that could be harmful in terms of the flight of Canadian capital abroad. The government keeps turning a deaf ear.
On occasion, as I asked questions to the former Minister of Finance and member for LaSalle—Émard, who wants to become the leader of the Liberal Party of Canada and Prime Minister to boot, about the fact that he was not taking any action on tax reform or on the termination of certain tax treaties, I could not help but wonder if he was not both judge and defendant in such instances and if it will not be even worse when he is the Prime Minister.
The former Minister of Finance and member for LaSalle—Émard also owns a shipping company that operates in waters bordering countries recognized as tax havens, like Barbados. I think that it would be very difficult for someone wanting to become the Prime Minister, let alone once he has become the Prime Minister, not to respond to our criticism of the tax treaty between Canada and Barbados, which the OECD also condemns.
Will the next Prime Minister have more courage than the former Minister of Finance, even if he has interests in boundary waters in the Caribbean, in Barbados in particular? Will he have the courage to terminate the tax treaty between Canada and Barbados? Will the future Prime Minister and member for LaSalle—Émard stop looking out for his own personal interests and start looking out for those of all taxpayers in Canada and Quebec instead?
Can we get from this future Prime Minister the formal commitment that he will not consider the expansion of Canada Steamship Lines as the fundamental basis for his decisions as Prime Minister, but that he will consider the interests of all taxpayers? Concerning tax conventions that impact negatively on the federal tax base, that are a source of inequity for the other taxpayers who pay huge amounts in taxes every year and who are tracked down, as if they were thieves, when they owe as little as a single cent to Revenue Canada, he has to rectify the situation and to listen very carefully. We hope that he will do so even though he has remained silent for several years about our demands to denounce tax conventions, such as the one with Barbados, which impact negatively on the federal tax base.
We will see what happens, but I hope that the future Prime Minister will listen more carefully, will have a better sense of equity and justice and will not consider merely his personal benefits, but also those of taxpayers in general when he decides to maintain or abolish these conventions.
Kyoto Protocol
Statements By Members
November 1st, 2002 / 10:55 a.m.
Karen Kraft Sloan York North, ON
Mr. Speaker, we have heard a lot about big businesses like BP and Royal Dutch Shell who have made laudable strides toward energy efficiency and sustainable development. These accomplishments are worthy of remark, and one wonders why some industrial players would prefer to remain rooted in the industrial stone age.
Less mention has been made of the accomplishments of small and medium sized enterprises. Many smaller businesses across Canada are reducing emissions and using greener technologies. Profit making for these companies is clearly linked to more environmentally sensitive ways of doing business.
Unfortunately, the Canadian Chamber of Commerce and others fail to recognize that in a post-Kyoto Canada business can be profitable and compete. The fact is, industrial countries that do not ratify Kyoto will be left behind economically.
Statements By Members
10:55 a.m.
Canadian Alliance
Betty Hinton Kamloops, Thompson And Highland Valleys, BC
Mr. Speaker, yesterday I attended a meeting on the state of human rights in Iran.
Under the mullah regime, 214 innocents have been publicly executed in 2002. The method of execution was stoning. The vast majority of the victims were women. Their crimes were as minor as attendance at a birthday party. These sanctioned executions take place in public where victims are buried up to their neck. Their fellow citizens are encouraged and expected to participate in their slow torturous death. The stones used are not left to chance. They are supplied by the regime. They are not big enough to inflict a single lethal blow and not small enough to be painless. The intent is to prolong the agony, preferably for hours.
Yesterday the Canadian Alliance was the only party present at the viewing of these smuggled tapes. I cannot close my eyes without seeing these atrocities replayed. I am here today to open the eyes of my fellow colleagues to these crimes against humanity. Continued silence by the Canadian government is tantamount to sanction.
Canadian Broadcasting Corporation
Statements By Members
11 a.m.
Gurbax Malhi Bramalea—Gore—Malton—Springdale, ON
Mr. Speaker, it is my pleasure to recognize the CBC which recently changed the way in which it develops and delivers its programs.
The new programming and format reflects the cross cultural composition of our country. It is about reaching new audiences and supporting Canadian talent across our country. It is bringing regional issues and points of view to national audiences. It has done this by adding new programs and continuing with the high level of excellence Canadians have come to expect.
In a world where media and foreign programming reach all of us, I wish to congratulate the CBC on maintaining its presence on the world stage.
Statements By Members
11 a.m.
Charles Caccia Davenport, ON
Mr. Speaker, yesterday the Campobasso region in Italy was struck by an earthquake which took the lives of 25 children and two teachers. Some 3,000 people are now homeless, and one can imagine the despair of the victims' families. Worth noting is the fact that a school, usually a safe place for children, was demolished while the surrounding buildings resisted the impact of the tremor, 5.4 on the Richter scale.
This House, I am sure, would want to convey to the victims' families and all those whose lives have been so abruptly disrupted our heartfelt condolences and our expression of sorrow. May the memory of these innocent victims become a source of inspiration in rebuilding a new future and in strengthening community bonds.
Queen's Jubilee Medal
Statements By Members
11 a.m.
Julian Reed Halton, ON
Mr. Speaker, last Wednesday I had the honour to present the Queen's Golden Jubilee Medal to 20 outstanding residents of the riding of Halton.
They were: Sgt. Chris Brooks, Stu Chapman, Lynn Clark, Wendy Cotton, Colin Cousens, Dr. Jianrong Feng, Ted Gorth, John Harrison, George Henderson, May Hoare, Doug Holt, Kirk Hughes, Dwight Jonker, Art Lindop, Krista Nicholls, Erin Rowe, Richard Ruggle, Bert Stewart, Lt. Scott Teeter, and Major Tom Weihmayr.
I am humbled to have played a small role in paying tribute to these Canadians whose achievements and contributions have benefited their community and their country, and to celebrate 50 years of Her Majesty's reign. God save the Queen.
Public Service
Statements By Members
11 a.m.
Canadian Alliance
Rahim Jaffer Edmonton Strathcona, AB
Mr. Speaker, the government is desperately clinging to minority hiring targets for public service employees. This policy does not work and is degrading to all visible minority groups in Canada.
The Canadian Alliance policy is to work toward the elimination of discriminatory hiring and promotion policies for federally regulated employees. Every public service job should go to the most qualified applicant. As an MP, I am proud to have been elected based on merit, not as part of some quota for visible minority MPs. Constituents voted for me because they felt that I was the best candidate for the job.
Instead of reverse discriminatory practices, the government needs to look at why qualified Canadians from all groups are not applying to join the public sector. The reasons are clear. The private sector has more to offer. We need to find new ways to communicate available positions and to recruit applicants from across the country. We also need to rebuild respect for the public service through responsible management, something this government does not understand.
I strongly urge the government to end this negative program of discriminatory hiring practices in the federal public service.
Louis Fournier
Statements By Members
11 a.m.
Nancy Karetak-Lindell Nunavut, NU
Mr. Speaker, on November 2 Father Louis Fournier of the Catholic Mission in Repulse Bay will be celebrating his 50th anniversary of priesthood and his 50th year in Nunavut.
Father Fournier, shortly after his ordination in France, came to northern Canada in 1952. Over his 50 years he has lived and worked in numerous communities such as Chesterfield Inlet, Igloolik, Iqaluit, Whale Cove and presently in Repulse Bay. Known "as the builder", Father Fournier constructed many stone structures and monuments in the communities in which he lived and served. Father Fournier has taken an active role in ensuring Inuit culture is represented in the church as well as supporting cooperative movements in the community.
On behalf of my constituents of Nunavut I wish to congratulate Father Fournier on his 50 years of serving the people of the Arctic. We wish to thank Father Fournier for his generosity and sensitivity to the Inuit people and their culture.
Statements By Members
11:05 a.m.
Gérard Asselin Charlevoix, QC
Mr. Speaker, the federal government is a very bad owner.
It allowed the wharves in Les Escoumins and Trois-Pistoles to deteriorate to the point where the Compagnie de navigation des Basques was prohibited from using the wharf at Les Escoumins, thus depriving the regions of Charlevoix and Les Basques of $5 million in economic spinoffs.
Worse still, after getting assurances from the Minister of Justice, who is responsible for Quebec, that the work would be done this fall, we have now been now told by the federal Minister of Transport that he cannot guarantee that the repairs will be completed in time for the 2003 ferry season.
The transport minister's carelessness is unacceptable and the unfulfilled commitments of the Minister of Justice are scandalous. It is no wonder that the Compagnie de navigation des Basques, the stakeholders from the tourism industry and the whole region are upset.
The federal government must get its act together and announce this fall that the repairs will be completed. The very existence of a powerful tool for economic development and tourism is in jeopardy, and this is strictly because of the federal government's ineptitude.
Down's Syndrome
Statements By Members
11:05 a.m.
Jeannot Castonguay Madawaska—Restigouche, NB
Mr. Speaker, today marks the beginning of National Down's Syndrome Awareness Week. Close to 50 organizations have got together to launch this national campaign. In Canada, about one in seven hundred live births is affected by this syndrome. It is a chromosomal disorder that may restrict children's development. Still, those who suffer from this condition manage to live an active life and make a positive contribution to our society.
A number of activities are scheduled this week, and I invite Canadians to participate in them.
Together, we can help improve the lives of these people by acknowledging their contribution to our society and by facilitating their integration.
Car Thefts
Statements By Members
11:05 a.m.
Canadian Alliance
Gurmant Grewal Surrey Central, BC
Mr. Speaker, car theft has been referred to as Surrey's fastest growing industry. Last year 6,100 cars were stolen in Surrey, the car theft capital of North America. Car thieves drive stolen cars to their court hearings. This is not a joking matter.
Auto offences in Surrey cost ICBC $13 million last year. Out of 13,000 court cases, half were auto theft related. The RCMP Auto Theft Task Force complains that thieves receive virtually no punishment. In the revolving door, criminals are arrested over and over with 90% being repeat offenders. Courts refuse to treat auto theft as a serious crime. Less than 8% of those arrested go to jail. The truth in sentencing is lacking. Parole should be harder to earn and easier to lose. The people of Surrey have had enough.
When will the government give adequate resources and laws with teeth to our law enforcement agencies, become serious about property crime, get tough on criminals, and make our streets safe?


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12:00 ACDT on Monday 27 February 2017 | Cloud/surface composite, Australia
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IDY28000 Australian Government Bureau of Meteorology Bureau National Operations Centre Satellite Notes for 0000UTC Chart 27 February 2017 Issued at 11:15 am EDT Monday on 27 February 2017 Widespread showers and thunderstorms are evident over the northeast NSW and southeast QLD coast. This convection is produced by a high pressure system over the south Tasman Sea directing a moist easterly flow into an offshore low pressure trough. Further south, where the trough is less prominent, the moist onshore flow has led to coastal overcast low cloud conditions for southeast Australia. Middle level cloud over the Pilbara and Gascoyne regions of WA was generated by a low pressure system that has since moved further west and offshore. The patchy cloud bands over southern WA are formed by the passage of a series of low pressure troughs. In the north, humid conditions combined with a broad area of low pressure over northern Australia has maintained unsettled conditions for the region and is ripe for convective activity. Elsewhere, the subtropical ridge of high pressure is keeping most of southern and central Australia clear.


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