Mr. Douglas Fisher (Mississauga North):

Mr. Speaker, last week the Subcommittee on the Taxation of Visual and Performing Artists and Writers issued its report. It stressed fast administrative action on tax problems between Revenue Canada and Canada's artists.

At that time, I suggested, as an urgent matter, that the Minister consider refunds for artists whose files had been re-examined four years into the past. The Minister announced yesterday that he is accepting that recommendation. His Department will initiate tax refunds to those artists who can

be identified. As well, the Department will welcome enquiries from artists in cases where their identity cannot be automatically located.

The other reactions from the Minister are equally sensitive to the arts community. He has considered the subcommittee's ideas carefully and has accepted our major principles. In addition, a conference is scheduled between Revenue Canada and artists' representatives for the autumn. These decisions are welcome news, indeed, to our artists, and are a sincere and substantial beginning to the settlement of these issues.

Mr. Douglas Fisher (Mississauga North):

Mr. Speaker, last winter the House ordered the Standing Committee on Communications and Culture to investigate the impact of tax policies and tax administration on Canada's arts community. I had the honour to chair a special subcommittee on the issue, and we reported on it today.

We found one problem which requires fast action. We urge Revenue Canada to review the files of artists reassessed prior to April 1, 1984. Many were asked to pay very high amounts of tax which they cannot afford. On the other hand, artists assessed after April 1 face lower demands. We found that their tax deductions and claims were similar to those of the first group.

The difference is that Revenue Canada has changed its assessment policy. The change is welcome, but has created inequity for some artists. After April 1 Revenue Canada is looking only at claims for the current year and back one year. Before April 1 it looked back at claims for four years. I urge the Government to make these reassessments equal and fair for all artists. The new policy is much better. The situation should be made consistent by providing refunds where past demands went back too far into the past.

Mr. Fisher:

Are they as impolite as you are?

Mr. Fisher:

Wait until we get your seat.

Mr. Fisher:

I have been put back here by the PM.