Proceedings of the Standing Senate Committee on
National Finance
First Session, Forty-second Parliament, 2015-16-17
Chair: The Honourable PERCY MOCKLER
Tuesday, October 31, 2017
Issue No. 43
Eleventh and twelfth 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
WITNESSES
Tuesday, October 31, 2017 (morning)
As individuals:
Éric Brassard, Partner, Brassard Goulet Yargeau, Services financiers intégrés;
Jack Mintz, President's Fellow,The School of Public Policy, University of Calgary;
Alain Paquet, Full Professor, Department of Economics, Management Sciences School, University of Quebec at Montreal.
Tuesday, October 31, 2017 (afternoon)
Office of the Parliamentary Budget Officer:
Jean-Denis Fréchette, Parliamentary Budget Officer;
Mostafa Askari, Deputy Parliamentary Budget Officer;
Chris Matier, Senior Director, Economic and Fiscal Analysis.
Canada Revenue Agency:
Geoff Trueman, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch;
Stéphane Prud'homme, Director, Reorganizations Division, Income Tax Rulings Directorate.
MEMBERS OF THE COMMITTEE
The Honourable Percy Mockler, Chair
The Honourable Anne C. Cools, Deputy Chair
and
The Honourable Senators:
Andreychuk, Black, Day, Forest, Frum, *Harder, P.C. (or Bellemare), Jaffer, Marshall, Moncion, Neufeld, Oh, Pratte, *Smith (or Martin)
*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 Frum replaced the Honourable Senator Unger (October 31, 2017).
The Honourable Senator Unger replaced the Honourable Senator Eaton (October 31, 2017).