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BANC - Standing Committee

Banking, Commerce and the Economy


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

First Session, Forty-first Parliament, 2011-12-13

Chair: The Honourable IRVING GERSTEIN


Tuesday, June 11, 2013
Wednesday, June 12, 2013
Thursday, June 13, 2013

Issue No. 37

First, second and third (final) meetings on:

Bill C-48, An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation

Seventh (final) meeting on:

Bill C-377, An Act to amend the Income Tax Act (requirements for labour organizations)

INCLUDING:
THE TWELFTH REPORT OF THE COMMITTEE
(Bill C-48)

THE THIRTEENTH REPORT OF THE COMMITTEE
(Bill C-377)


APPEARING

Tuesday, June 11, 2013

The Honourable Ted Menzies, P.C., M.P., Minister of State (Finance)


WITNESSES

Tuesday, June 11, 2013

Department of Finance Canada:

Ted Cook, Senior Legislative Chief;

Ed Short, Senior Chief, Business, Property and Personal Income;

Grant Nash, Senior Tax Policy Officer, Business Income Tax (by video conference);

Kei Moray, Director, Intergovernmental Tax Policy, Evaluation and Research.

Wednesday, June 12, 2013

Certified General Accountants Association of Canada (CGA-Canada):

Carole Presseault, Vice President, Government and Regulatory Affairs.

Chartered Professional Accountants Canada:

Richard Monk, Advisor.

Canadian Tax Foundation:

Wayne Adams, Director of Membership Development and Community Relations.

Davies Ward Phillips & Vineberg LLP:

Michael Vineberg, Senior Partner.

Osler, Hoskin & Harcourt LLP:

Andrew Kingissepp, Partner, Tax Department.


MEMBERS OF THE COMMITTEE

The Honourable Irving Gerstein, Chair

The Honourable Céline Hervieux-Payette, P.C., Deputy Chair

and

The Honourable Senators:

Black, Campbell, *Cowan (or Tardif), Greene, *LeBreton, P.C. (or Carignan), Maltais, Massicotte, Moore, Nancy Ruth, Oliver, Ringuette, Tkachuk

* Ex officio members

(Quorum 4)

Changes in membership of the committee:

Pursuant to rule 12-5, membership of the committee was amended as follows:

The Honourable Senator Black replaced the Honourable Senator Oh (June 12, 2013).

The Honourable Senator Oh replaced the Honourable Senator Black (June 10, 2013).


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