The Hon. the Speaker: Honourable senators, there have been consultations and there is an agreement to allow a photographer in the Senate Chamber to photograph the introduction of a new senator.

Is it agreed, honourable senators?

Senator Gagné: Thank you.

I was raised on a farm, so I have a good idea of the challenges farmers face. I understand the complexities.

I was wondering, Senator Wells, if you are aware of the fact that Bill C-8 proposed and implemented a refundable tax credit for farm businesses operating in backstop jurisdictions starting in 2021-22.

There have been some concerns raised that with the adoption of this bill, Bill C-234, this would result in a double compensation of farmers that could result in further complexities, such as clawbacks. Therefore, I’m wondering whether you have any comments, and if you think the Standing Senate Committee on National Finance could lend its expertise or perspective on this matter.

Senator Wells: Thank you, Senator Gagné.

Of course, you can’t double-dip on a benefit, whether it is a rebate or an exemption. If you are rebating, you can’t be exempted. If you are exempted, you can’t get a rebate, and that is built into the system. That is a policy decision by the Canada Revenue Agency. That doesn’t need to come through legislation. The ability for them to do that — by directive of their minister — is already there.

I think it is up to the will of the chamber if this goes to committee, and if it does go to committee, where might it go? If it is a question of taxation, it may go to the National Finance Committee. If it is a question of something specific to farms, it may go to the Agriculture and Forestry Committee. I don’t know; I would leave that to the will of the chamber.

But for exemptions and rebates, it is one or the other, and I think that is well recognized.

The Hon. the Speaker: Honourable senators, I have the honour to inform the Senate that the Clerk of the Senate has received a certificate from the Registrar General of Canada showing that Iris G. Petten has been summoned to the Senate.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Senator Petten’s partner, Justice Peter A. O’Flaherty; her son, Grayson M. Ewing and his partner, Tara Tobin; her brother, Ross T. Petten and his wife, Christina Petten; and her cousin, Renell Hart.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Terry French and Darin King, former members of Newfoundland and Labrador’s House of Assembly. They are the guests of the Honourable Senators Wells and Ravalia.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Mark Farrant, former juror and President of the Canadian Juries Commission. He is the guest of the Honourable Senator Moncion.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of the Sidiqi Family, Mahmudah Sahar, Yadullah Yasa, and Robert and Mary Fowler. They are the guests of the Honourable Senator Boehm.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Brigadier-General Roger Scott, Colonel (Retired) Gisele Fontaine, Lieutenant-Colonel Carolyn Blanchard and Lieutenant-Commander Kristi Velthuizen. They are the guests of the Honourable Senator Patterson (Ontario).

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Chief Mike McKenzie, Chief of the Innu community Uashat mak Mani‑Utenam and Jean-Claude Therrien Pinette, Chief of Staff for Chief McKenzie. They are the guests of the Honourable Senator Audette.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, I wish to draw your attention to the presence in the gallery of Nora and Marie‑Claire Harmsworth. They are the guests of the Honourable Senator Woo.

On behalf of all honourable senators, I welcome you to the Senate of Canada.

The Hon. the Speaker: Honourable senators, when shall this bill be read the third time?

(On motion of Senator Gold, bill placed on the Orders of the Day for third reading at the next sitting of the Senate.)

[English]

The Hon. the Speaker: Honourable senators, when shall this report be taken into consideration?

(On motion of Senator Galvez, report placed on the Orders of the Day for consideration at the next sitting of the Senate.)

[Translation]

The Hon. the Speaker: Honourable senators, when shall this bill be read the second time?

(On motion of Senator Ataullahjan, bill placed on the Orders of the Day for second reading two days hence.)

Hon. Raymonde Gagné (Legislative Deputy to the Government Representative in the Senate): Honourable senators, I give notice that, at the next sitting of the Senate, I will move:

That, notwithstanding rule 3-1(1), when the Senate sits on Thursday, May 11, 2023, it sit at 1:30 p.m.

[English]

Hon. Raymonde Gagné (Legislative Deputy to the Government Representative in the Senate): Will Senator Wells take another question?

Senator Wells: Absolutely, Senator Gagné.