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Proceedings of the Standing Senate Committee on
Foreign Affairs and International Trade

First Session, Forty-second Parliament, 2015-16-17-18-19

Chair: The Honourable A. RAYNELL ANDREYCHUK

Wednesday, May 29, 2019
Thursday, May 30, 2019

Issue No. 65

First and second meetings:
Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting


Wednesday, May 29, 2019

Department of Finance Canada:

Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch;

Stephanie Smith, Senior Director, Tax Treaties, Tax Legislation Division, Tax Policy Branch.

Canada Revenue Agency:

Alexandra MacLean, Director General, International and Large Business Directorate, International, Large Business and Investigations Branch.

As an individual:

Arthur Cockfield, Professor, Faculty of Law, Queen's University.

Bennett Jones LLP:

Jared Mackey, Associate, Tax (by video conference);

Greg Johnson, Partner, Tax (by video conference);

Darcy Moch, Partner, Tax (by video conference).

Thursday, May 30, 2019

As an individual:

Laura Gheorghiu, Partner, Gowling WLG (Canada) LLP.

Canadians for Tax Fairness:

Toby Sanger, Executive Director.


The Honourable A. Raynell Andreychuk, Chair

The Honourable Paul J. Massicotte, Deputy Chair


The Honourable Senators:

Ataullahjan, Boehm, Bovey, Cordy, Coyle, Dawson, *Day (or Mercer), Dean, Greene, *Harder, P.C. (or Bellemare) (or Mitchell), Housakos, Ngo, Saint-Germain, *Smith (or Martin), *Woo (or Saint-Germain)

* Ex officio members

(Quorum 4)

Change in membership of the committee:

Pursuant to rule 12-5 and to the orders of the Senate of November 7, 2017 and of November 20, 2018, membership of the committee was amended as follows:

The Honourable Senator Boehm replaced the Honourable Senator Busson (May 17, 2019).