E/C.12/CAN/CO/6 10. The Committee recommends that the State party increase national spending to guarantee Covenant rights so as to achieve the progressive realization of economic, social and cultural rights. The Committee urges the State party to adopt and implement a tax policy that is adequate and socially equitable and improves tax collection, so as to ensure the mobilization of resources sufficient for implementing economic, social and cultural rights, with special attention paid to disadvantaged and marginalized individuals and groups. In that regard, the Committee encourages the State party to collect disaggregated data based on the prohibited grounds of discrimination. The Committee recommends that the State party monitor closely the introduction of austerity measures by provinces and ensure that they do not undermine the minimum core content of all the Covenant rights, and that such austerity measures are not discriminatory and are temporary, necessary and proportionate. The Committee refers the State party to the letter sent by the Committee’s Chairperson on austerity measures to all States parties on 16 May 2012. Official development assistance 11. The Committee is concerned about the level of official development assistance (0.24 per cent of gross national income). 12. The Committee recommends that the State party raise the official development assistance level so as to meet the internationally recognized target of 0.7 per cent of gross national income, and pursue a human rights-based approach in its development cooperation policy. Free, prior and informed consent of indigenous peoples 13. The Committee is concerned that the right to free, prior and informed consent of indigenous peoples to any change to their lands and territories is not adequately incorporated in domestic legislation and not consistently applied by the State party. The Committee, while acknowledging the State party’s statement that this issue will be revised by the new Government, remains concerned about the lack of formal mechanisms and processes that enable meaningful consultation with indigenous peoples, particularly in the context of the operation of extractive industries. 14. The Committee recommends that the State party fully recognize the right to free, prior and informed consent of indigenous peoples in its laws and policies and apply it in practice. In particular, it recommends that the State party establish effective mechanisms that enable meaningful participation of indigenous peoples in decision-making in relation to development projects being carried out on or near their lands or territories. The Committee also recommends that the State party effectively engage indigenous peoples in the formulation of legislation that affects them. Business and economic, social and cultural rights 15. The Committee is concerned that the conduct of corporations registered or domiciled in the State party and operating abroad is, on occasion, negatively impacting on the enjoyment of Covenant rights by local populations. The Committee is also concerned about the limited access to judicial remedies before courts in the State party by victims and that existing non-judicial remedial mechanisms, such as the Office of the Extractive Sector Corporate Social Responsibility Counsellor, have not always been effective. The Committee is further concerned about the lack of impact assessments explicitly taking into account human rights prior to the negotiation of international trade and investments agreements. 3