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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

(Budget Report for travel)


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.


The Honourable Percy Mockler, Chair

The Honourable Anne C. Cools, Deputy Chair


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).