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

Issue No. 65 - Minutes of Proceedings - May 29, 2019

OTTAWA, Wednesday, May 29, 2019
(141)

[English]

The Standing Senate Committee on Foreign Affairs and International Trade met this day at 4:15 p.m., in room C128, Senate of Canada Building, the deputy chair, the Honourable Paul J. Massicotte, presiding.

Members of the committee present: The Honourable Senators Ataullahjan, Boehm, Bovey, Coyle, Dawson, Dean, Greene, Housakos, Massicotte, Ngo and Saint-Germain (11).

In attendance: Pascal Tremblay and Brett Capwell, Analysts, Parliamentary Information and Research Services, Library of Parliament.

Also present: The official reporters of the Senate.

Pursuant to the order of reference adopted by the Senate on Thursday, May 16, 2019, the committee began its consideration of Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting.

WITNESSES:

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.

Bennett Jones LLP:

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

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

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

As an individual:

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

The deputy chair made a statement.

Mr. McGowan made a statement and, together with Ms. Smith and Ms. MacLean, answered questions.

At 4:55 p.m., the committee suspended.

At 4:58 p.m., the committee resumed.

The deputy chair made a statement.

Mr. Cockfield made a statement and answered questions.

At 5:17 p.m., the committee suspended.

At 5:45 p.m., the committee resumed.

The deputy chair made a statement.

Mr. Mackey made a statement and, together with Mr. Johnson and Mr. Moch, answered questions.

At 6:16 p.m., the committee adjourned to the call of the chair.

ATTEST:

Marie-Eve Belzile
Clerk of the Committee