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
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.
Department of Finance Canada:
Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch;