Proceedings of the Standing Senate Committee on
National Finance

First Session, Forty-first Parliament, 2011-12

Chair: The Honourable JOSEPH A. DAY

Tuesday, November 6, 2012
Wednesday, November 7, 2012

Issue No. 28

First, second and third meetings on:

Subject-matter of all of Bill C-45, A second Act to implement certain provisions of the budget tabled in Parliament on March 29, 2012 and other measures, introduced in the House of Commons on October 18, 2012

• Order of Reference
• Minutes of Proceedings - November 6, 2012 (morning meeting)
• Minutes of Proceedings - November 6, 2012 (afternoon meeting)
• Minutes of Proceedings - November 7, 2012
• Transcript (Evidence) of Proceedings - November 6, 2012 (morning meeting) (72K)
• Transcript (Evidence) of Proceedings - November 6, 2012 (afternoon meeting) (91K)
• Transcript (Evidence) of Proceedings - November 7, 2012 (62K)

APPEARING

Tuesday, November 6, 2012 (morning meeting)

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

WITNESSES

Tuesday, November 6, 2012 (morning meeting)

Department of Finance Canada:

Ted Cook, Senior Legislative Chief;

Shawn Porter, Director, Tax Legislation;

Ian Pomroy, Senior Tax Policy Officer, Social Tax Policy;

Geoff Trueman, Director, Business Income Tax.

Treasury Board of Canada Secretariat:

Kim Gowing, Director, Pensions and Benefits Sector.

Tuesday, November 6, 2012 (afternoon meeting)

Department of Finance Canada:

Ted Cook, Senior Legislative Chief;

Shawn Porter, Director, Tax Legislation;

Ian Pomroy, Senior Tax Policy Officer, Social Tax Policy;

Geoff Trueman, Director, Business Income Tax.

Mr. Cook

Wednesday, November 7, 2012

Department of Finance Canada:

Pierre Mercille, Senior Legislative Chief, GST Legislation;

Lalith Kottachchi, Legislative Chief, Real Property and Financial Institutions Section;

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

Deanne Field, Chief, Federal-Provincial Taxation.

MEMBERS OF THE COMMITTEE

The Honourable Joseph A. Day, Chair

The Honourable Larry W. Smith, Deputy Chair

and

The Honourable Senators:

Bellemare, Buth, Callbeck, Chaput, *Cowan (or Tardif), De Bané, P.C., Finley, Gerstein, Hervieux-Payette, P.C., *LeBreton, P.C. (or Carignan), McInnis, Nancy Ruth

* 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 Finley replaced the Honourable Senator Runciman (November 6, 2012).

The Honourable Senator Runciman replaced the Honourable Senator Finley (November 6, 2012).

The Honourable Senator Finley replaced the Honourable Senator Wallace (November 1, 2012).