Proceedings of the Standing Senate Committee on
Banking, Trade and
Second Session Thirty-fifth Parliament, 1996-97
Chairman: The Honourable MICHAEL KIRBY
Thursday, March 6, 1997
Friday, March 7, 1997
Issue No. 22
Ninth and Tenth meetings on: Bill C-70, An Act to amend the Excise Tax Act,
the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt
Servicing and Reduction Account Act and related Acts
March 6, 1997
From the Government of Nova Scotia:
The Honourable William Gillis, Minister of Finance;
Mr. Robert P. Moody, Deputy Minister, Department of Finance; and
Mr. Bruce Hennebury, Director, Fiscal Policy Division, Department of Finance.
From the Official Opposition:
Dr. John Hamm, Leader; and
Ms Moira McLeod, Staff.
From the N.D.P. of Nova Scotia:
Mr. Robert Chisholm, Leader.
From the Independent Television Industry of Atlantic Canada:
Mr. Greg Mudry, Vice-President and General Manager, ATV/ASN; and
Mr. Rick Friesen, General Manager, MITV.
From Canadian Tire Associate Store:
Mr. Carlo Weickert, Dealer.
From Sears Canada:
Mr. Al Schiappa, National Director of Tax.
From Mark's Work Wearhouse:
Mr. Jim Killin, General Manager, Quebec and Atlantic Region.
From SAAN Stores Ltd:
Mr. Daniel G. Langevin, Vice-President, Marketing and Communications.
From Winsbys Womens Shoes Ltd:
Mr. Rick H.G. Pratt, President.
From Charm Diamond Centres:
Ms Sharon K. Calder, Vice-President.
From Salon Owners' Association:
Mr. Terry O'Leary, Owner of Totally Yours Beauty Center; and
Mr. Ian Marc of Ian Marc's Hairstyling and Aesthetics.
From Leathersmith Designs Inc.:
Ms Jamie I. Hartling, Owner.
From Blessings Christian Marketplace:
Mr. Graham Wells, Manager.
Mr. Gerald Rogers, economist and small business owner.
From Enviro Waste Ltd:
Mr. Stephen Taylor, President.
From the Canadian Book Sellers Association:
Mr. Charles P. Burchell, President and Manager, The Book Room.
From Woozles Bookstore:
Ms Liz Crocker, President.
From Betty's Card and Gift Shop:
Mr. Reuben Cluett, President.
From Nova Scotia Designer Crafts Council:
Mr. Philip R. Doucette, President; and
Ms Susan Hanrahan, Executive Director.
From the Financial Executive Institute:
Dr. F. Barry Gorman, Member, National Tax Committee and Associate Professor and
Chairman of the Department of Accounting, Saint Mary's University.
From the Canadian Council of Grocery Distributors:
Ms Jeanne Cruikshank, Vice-President, Atlantic Region; and
Mr. R. Glenn Hynes, Member and Vice-President, Control and Administration,
From the Canadian Restaurant and Foodservices Association:
Mr. Luc M. Erjavec, Government Affairs Manager; and
Mr. Michael R. Whittaker, Member, Board of Directors and President of Grinner's
Food Systems Ltd.
From the Medical Society of Nova Scotia:
Dr. Cynthia Forbes, President;
Mr. Paul Childs, Director of Economics; and
Ms Rhonda DeCoste, Senior Manager, Sales and Local Tax.
From the Halifax Regional Home Owners Association:
Dr. D. Owen Carrigan, First Vice-President; and
Mrs. Dulcie Conrad, Second Vice-President.
From the Nova Scotia Home Builders' Association:
Ms Ann E. Janega, Executive Officer.
From the Nova Scotia Real Estate Association:
Mr. Doug Dixon, Executive Officer.
From the Manufacturers Housing Association:
Mr. Gary Paul, Member, Tax Committee.
From the Student Union of Nova Scotia:
Ms Jennifer Smiley, President; and
Ms Coleen Cash, Executive Officer.
Ms Evelyn Olsen, Woodlawn Enrichment Day Care.
Mr. Gary Green.
Ms Lorretta J. Smith.
Ms Sonja Meisner, Investment Property Owners Association of Nova Scotia.
Ms Carol White.
Ms Linda Triff.
Mr. Igino DiGiacinto.
March 7, 1997
From the Canadian Federation of Independent Business:
Mr. Peter O'Brien, Vice-President; and
Mr. Stéphane Robichaud, Director, Provincial Affairs.
Mr. Mike Henderson, Director of Apparel Manufacturing.
From Nova Scotia Textile Ltd:
Mr. J. Edward MacDonald, President and General Manager.
From Maritime Life:
Mr. William A. Black, President and Chief Executive Officer; and
Ms Tracey Jennings, Corporate Tax Analyst.
Ms Diane Brushett, M.P.
From the Nova Scotia Federation of Labour:
Mr. Larry Wark, First Vice-President.
From the Nova Scotia Government Employees Union:
Mr. Dave Peters, President.
From the Halifax Chamber of Commerce:
Mr. Terry J. Norman, Member, Board of Directors; and
Ms Valerie Payn, General Manager.
From the Windsor Town Council:
Mr. Dan Boyd, Counsellor.
From the Halifax County Business Association:
Mr. Daryl Lingley, President.
From the Canadian Pensioners Concerned:
Dr. Myrna E. Slater, Past President; and
Ms Joan F. Lay, Member.
From the Federal Superannuates National Association:
Mr. Rex G. Guy, Regional Director.
From the Nova Scotia Federation of Seniors:
Ms Lucy Riley, President; and
Ms Vivian Macmillan, President, Hants County Seniors.
From Comcare Ltd:
Ms Sandra Pelley, Administrator.
From the Halifax Presbytery of the United Church:
Rev. Ivan Gregan, Chairperson; and
Rev. Gordon K. Stewart, Member.
From the Confederacy of Mainland Micmacs:
Mr. Eric Zscheile, Legal Advisor.
From the Young Drivers of Canada:
Mr. George Green, Centre Director.
From the Canadian Automobile Dealers Association:
Mr. Stephen O'Regan, President; and
Mr. John K. Sutherland, Executive Vice-President, N.S. Automobile Dealers
Mr. Walter Fitzgerald, Mayor of Halifax Regional Municipality.
Mr. Terry Donahoe, MLA
Mr. Bill Casey.
Mr. Jim Gourlay, Publisher, Eastern Woods and Waters Magazine.
Dr. Thomas Hutchinson and Dr. Ernie Prowse, Nova Scotia Veterinary Association.
Ms Bev Sweetman, Retail Manager, The Dorchester Corporation.
Mrs. Louise Moores.
Ms Debbie Kelly.
Mr. Wade White.
Mr. Leo Greenwood, Dartmouth Taxi Association.
Mr. John Gardiner.
MEMBERS OF THE COMMITTEE
The Honourable Michael Kirby, Chairman
The Honourable W. David Angus, Deputy Chairman
The Honourable Senators:
Austin, P.C., Buchanan, P.C., Comeau, *Fairbairn, P.C. (or Graham),
Hervieux-Payette, P.C., Kenny, Losier-Cool, *Lynch-Staunton, Oliver, Rompkey,
P.C,, Simard, Stewart
* Ex Officio Members