868. Scope of ways and means.

The principal functions of the House of Commons when considering ways and means are:


    (1)     to consider and vote the taxes necessary for the supplies of the year; and


    (2)     to authorise payments into the Consolidated Fund or the National Loans Fund even if they do not accrue during the current year1.

A ways and means resolution is a necessary preliminary to the imposition of a new tax, the continuation of an expiring tax, an increase in the rate of an existing tax or an extension of the incidence of a tax so as to include persons not already payers