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. 27

First and only meeting on: Bill C-37, An Act to implement an agreement between Canada and the Russian Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

First and only meeting on: Bill C-93, An Act to implement certain provisions of the budget tabled in Parliament on February 18, 1997

INCLUDING: THE SEVENTEENTH REPORT OF THE COMMITTEE (Bill C-37) AND THE EIGHTEENTH REPORT OF THE COMMITTEE (Bill C-93)

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; and

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

For Bill C-93

From the Department of Finance:

Ms Anne Park, Executive Director, Economic and Fiscal Policy Branch; and

Ms Mary Ellen Cavett, Counsel, General Legal Services.

For Bill C-37

From the Department of Finance:

Mr. Jean-Marc Déry, Chief, Tax Treaties, Tax Legislation 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, P.C., Kenny, Kolber, *Lynch-Staunton (or Kinsella), Oliver, Perrault, P.C., St. Germain, P.C., Stewart, Tkachuk

* Ex Officio Members

(Quorum 4)

Change in membership of the committee:

Pursuant to Rule 85(4), membership of the committee was amended as follows:

The name of the Honourable Senator Tkachuk substituted for that of the Honourable Senator Meighen (April 24, 1997).