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

Second Session Thirty-sixth Parliament, 1999-2000

Chair: The Honourable E. LEO KOLBER
Wednesday, June 21, 2000
Thursday, June 22, 2000

Issue No. 17

First and second meetings on: Bill C-25, An Act to amend the Income Tax Act, the Excise Tax Act and the Budget Implementation Act, 1999 and Sixth meeting on: Bill S-19, An Act to amend the Canada Business Corporations Act and the Canada Cooperatives Act and to amend other Acts in consequence

INCLUDING:
THE SEVENTH REPORT OF THE COMMITTEE (Bill C-25)


APPEARING:

The Honourable Roy Cullen, M.P., Parliamentary Secretary to the Minister of Finance

WITNESSES:

Wednesday, June 21, 2000

For Bill C-25

From the Certified General Accountants Association of Canada:

Mr. Everett Colby, Colby & Associates and North American Forensic Accountants;

Mr. Mark Boudreau, Vice President, Public and Government Relations;

Ms Dawn McGeachy, Manager, Public Sector.

From the Canadian Institute of Chartered Accountants:

Mr. Roger Ashton, Member, CICA Taxation Committee;

Mr. Simon Chester, Legal Counsel.

From the Canadian Tax Foundation:

Mr. Robin MacKnight, Director;

Mr. Brian R. Carr.

From the Department of Finance:

Mr. Brian J. Ernewein, Director, Tax Legislation Division, Tax Policy Branch;

Mr. Gérard Lalonde, Senior Chief, Tax Legislation Division, Tax Policy Branch;

Mr. Robert D. Brown, Clifford Clark Visiting Economist.

Thursday, June 22, 2000

For Bill S-19

From the Canadian Bar Association:

Mr. John McIninch, Barrister and Solicitor, Torys;

Dr. Philip Anisman, Barrister and Solicitor;

Ms Tamra L. Thomson, Director, Legislation and Law Reform.


MEMBERS OF THE COMMITTEE

The Honourable E. Leo Kolber, Chair

The Honourable David Tkachuk, Deputy Chair

and

The Honourable Senators:

Angus, * Boudreau, P.C. (or Hays), Fitzpatrick, Furey, Hervieux-Payette, P.C., Kelleher, P.C., Kroft, * Lynch-Staunton (or Kinsella), Meighen, Oliver, Poulin, Wiebe

* 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 Meighen is substituted for that of the Honourable Senator Rossiter (June 21, 2000).

The name of the Honourable Senator Angus is substituted for that of the Honourable Senator DeWare (June 21, 2000).

The name of the Honourable Senator Cordy is substituted for that of the Honourable Senator Furey (June 21, 2000).

The name of the Honourable Senator Rossiter is substituted for that of the Honourable Senator Meighen (June 22, 2000).

The name of the Honourable Senator DeWare is substituted for that of the Honourable Senator Angus (June 22, 2000).


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