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
WITNESSES
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.
MEMBERS OF THE COMMITTEE
The Honourable A. Raynell Andreychuk, Chair
The Honourable Paul J. Massicotte, Deputy Chair
and
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).