Proceedings of the Standing Senate Committee on
National Finance

Issue No. 74 - Minutes of Proceedings - September 25, 2018

OTTAWA, Tuesday, September 25, 2018
(177)

[Translation]

The Standing Senate Committee on National Finance met this day at 9:30 a.m., in room 9, Victoria Building, the chair, the Honourable Percy Mockler, presiding.

Members of the committee present: The Honourable Senators Andreychuk, Bellemare, Deacon (Ontario), Eaton, Forest, Marshall, Mockler, Moncion, Neufeld and Pratte (10).

Other senator present: The Honourable Senator Dalphond (1).

In attendance: Alex Smith and Shaowei Pu, 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 Tuesday, June 5, 2018, the committee continued its consideration of Bill S-243, An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax). (For complete text of the order of reference, see proceedings of the committee, Issue No. 73.)

WITNESSES:

As an Individual:

Richard Murphy, Professor of Practice in International Political Economy at City, Director, Tax Research, University of London (by videoconference).

Canada Revenue Agency:

Mireille Éthier, Director General, Agency Change and Innovation Directorate, Service, Innovation and Integration Branch;

Ted Gallivan, Assistant Commissioner, International, Large Business and Investigations Branch.

Department of Finance Canada:

Brian Ernewein, General Director, Legislation, Tax Policy Branch;

Phil King, Director General, Sales Tax Division, Tax Policy Branch.

Office of the Parliamentary Budget Officer:

Yves Giroux, Parliamentary Budget Officer;

Mark Mahabir, Director of Policy (Costing) and General Counsel.

Professor Murphy made a statement and answered questions.

At 10:11 a.m., the committee suspended.

At 10:15 a.m., the committee resumed.

Ms. Éthier and Mr. Giroux each made a statement and, together with Mr. Gallivan, Mr. Ernewein and Mr. Mahabir, answered questions.

At 11:27 a.m., the committee adjourned to the call of the chair.

ATTEST:

Gaëtane Lemay
Clerk of the Committee