Proceedings of the Standing Senate Committee on Banking, Trade and Commerce

Second Session Thirty-fifth Parliament, 1996-97

Chairman: The Honourable MICHAEL KIRBY


Thursday, April 24, 1997

Issue No. 26

First and only meeting on: Bill C-92, An Act to amend the Income Tax Act, the Income Tax Application Rules and another Act related to the Income Tax Act

INCLUDING: THE FIFTEENTH REPORT OF THE COMMITTEE (Summary of concerns regarding Harmonized Sales Tax) AND THE SIXTEENTH REPORT OF THE COMMITTEE (Bill C-92)


APPEARING:

Mr. Barry Campbell, M.P., Parliamentary Secretary to the Minister of Finance.


WITNESSES:

From the Department of Finance:

Mr. David A. Dodge, Deputy Minister;

Mr. Mark Jewett, Assistant Deputy Minister, Legal Services Branch;

Mr. Leonard L. Farber, Director General, Tax Legislation Division;

Mr. Keith Horner, Chief, Social Policy Section, Personal Income Tax Division; and

Ms Nathalie Martel, Tax Policy Officer, Social Policy Section, Personal Income Tax Division.


MEMBERS OF THE COMMITTEE

The Honourable Michael Kirby, Chairman

The Honourable W. David Angus, Deputy Chairman

and

The Honourable Senators:

Austin,*Fairbairn, P.C. (or Graham), Hervieux-Payette, P.C., Kelleher, Kenny, Kolber, *Lynch-Staunton (or Kinsella), Meighen, Oliver, Perrault, P.C., St. Germain, P.C., Stewart

*Ex Officio Members

(Quorum 4)