Proceedings of the Standing Senate Committee on
National Finance
First Session, Forty-second Parliament, 2015-16-17
Chair: The Honourable PERCY MOCKLER
Tuesday, October 3, 2017
Wednesday, October 4, 2017
Issue No. 40
Second and third meetings:
Study on the Minister of Finance's proposed changes to the Income Tax Act respecting the taxation of private corporations and the tax planning strategies involved
INCLUDING:
THE TWENTY-FIRST REPORT OF THE COMMITTEE
(Budget Report for travel)
- Minutes of Proceedings - October 3, 2017
- Minutes of Proceedings - October 4, 2017
- Twenty-first Report
- Transcript (Evidence) of Proceedings - October 3, 2017
- Transcript (Evidence) of Proceedings - October 4, 2017
WITNESSES
Tuesday, October 3, 2017
Department of Finance Canada:
Andrew Marsland, Senior Assistant Deputy Minister, Tax Policy Branch;
Miodrag Jovanovic, General Director, Analysis, Tax Policy Branch;
Brian Ernewein, General Director, Legislation, Tax Policy Branch;
Ted Cook, Director, Tax Legislation Division.
Wednesday, October 4, 2017
As individuals:
Kim G C Moody, Director, Canadian Tax Advisory, Moodys Gartner Tax Law LLP;
Ian Pryor, Tax Lawyer, Prior Tax Law;
Michael Wolfson, Adjunct Professor, School of Epidemiology and Public Health and Faculty of Law, University of Ottawa.
MEMBERS OF THE COMMITTEE
The Honourable Percy Mockler, Chair
The Honourable Anne C. Cools, Deputy Chair
and
The Honourable Senators:
Andreychuk, Ataullahjan, Black, Dagenais, Day, *Harder, P.C. (or Bellemare), Jaffer, Marshall, Moncion, Neufeld, Pratte, *Smith (or Martin), Woo
*Ex officio members
(Quorum 4)
Changes in membership of the committee:
Pursuant to rule 12-5 and to the order of the Senate of December 7, 2016, membership of the committee was amended as follows:
The Honourable Senator Woo replaced the Honourable Senator Forest (October 4, 2017).
The Honourable Senator Andreychuk replaced the Honourable Senator Tannas (October 3, 2017).
The Honourable Senator Dagenais replaced the Honourable Senator McIntyre (October 3, 2017).
The Honourable Senator Tannas replaced the Honourable Senator Andreychuk (October 2, 2017).
The Honourable Senator McIntyre replaced the Honourable Senator Oh (October 2, 2017).
The Honourable Senator Ataullahjan replaced the Honourable Senator Eaton (October 2, 2017).
The Honourable Senator Black replaced the Honourable Senator Woo (October 2, 2017).
The Honourable Senator Forest replaced the Honourable Senator Black (September 28, 2017).