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Excise and GST/HST News No. 63 Winter 2007 Table of Contents Notice of Ways and Means Motion 1 Exemption for midwifery services 4 Application for direct sellers to use the alternate collection method 4 Documentary requirements for Internet sales to Indians and Indian bands 6 Consultants invoices 6 GST/HST Redesign and Standardized Accounting 7 What’s new in publications 9 Prescribed rates of interest 12 GST/HST Enquiries 12 Notice of Ways and Means Motion On November 27, 2006, the Minister of Finance tabled a Notice of Ways and Means Motion in the House of Commons to implement measures aimed at increasing the fairness, efficiency, and ease of compliance and administration of the sales tax system. These measures have been incorporated into Bill C-40, an Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act, which received first reading in the House of Commons on December 5, 2006. The proposed measures pertain to the GST/HST, excise duties on wine, spirits, and tobacco and the application of the air travellers security charge (ATSC). Most of these proposals were previously released as Notice of Ways and Means Motions and draft legislative amendments dated November 17, 2005, October 3, 2003, June 24, 2003, December 20, 2002, and February 8, 2002. For both the Excise Tax Act and the Excise Act, 2001 proposed measures were announced which permit the Minister of National Revenue to exchange information with foreign governments that are signatories to the Convention on Mutual Administrative Assistance in Tax Matters. As well, the proposed measures add a discretionary power under both the Excise Tax Act and the Excise Act, 2001 for the Chief Statistician of Canada to provide statistical information concernin