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

First Session, Thirty-ninth Parliament, 2006

Chair: The Honourable JERAHMIEL S. GRAFSTEIN


Thursday, November 9, 2006
Thursday, November 23, 2006

Issue No. 11

First (final) meeting on:

Bill S-5, An Act to implement conventions and protocols concluded between Canada and Finland, Mexico and Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

and
Fourth meeting on:

Issues dealing with interprovincial barriers to trade

INCLUDING:
THE ELEVENTH REPORT OF THE COMMITTEE
(Final report on Bill S-5, An Act to implement conventions and protocols concluded between Canada and Finland, Mexico and Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income)


APPEARING:

Diane Ablonczy, M.P.,
Parliamentary Secretary to the Minister of Finance


WITNESSES:

Thursday, November 9, 2006

Department of Finance Canada:

Gérard Lalonde, Acting Director, Tax Policy Branch;

Alain Castonguay, Chief, Income Tax Treaties Group, Tax Policy Branch;

Parry Athenaios, Tax Policy Officer, Tax Policy Branch.

Thursday, November 23, 2006

Canadian Institute of Chartered Accountants:

Nigel Byars, Executive Vice-President;

Anne-Marie Hubert, Partner, Ernst & Young.

Conference Board of Canada:

Glen Hodgson, Vice-President and Chief Economist.


MEMBERS OF THE COMMITTEE

The Honourable Jerahmiel S. Grafstein, Chair

The Honourable W. David Angus, Deputy Chair

and

The Honourable Senators:

Biron, Eyton, Fitzpatrick, Goldstein, Harb, *Hays (or Fraser), Hervieux-Payette, P.C., *LeBreton, P.C. (or Comeau), Massicotte, Meighen, Moore, 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 Eyton substituted for that of the Honourable Senator Gustafson (November 9, 2006).


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