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Proceedings of the Standing Senate Committee on
National Finance

First Session, Forty-second Parliament, 2015-16-17

Monday, November 6, 2017

Issue No. 45

Fifteenth and sixteenth 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


Monday, November 6, 2017 (morning)

As an individual:

David G. Duff, Professor and Director Tax LLM Program, Peter A. Allard School of Law, University of British Columbia.

The Greater Vancouver Board of Trade:

Iain Black, President and Chief Executive Officer.

Surrey Board of Trade:

Anita Huberman, Chief Executive Officer.

BC Chamber of Commerce:

Val Litwin, President and Chief Executive Officer.

British Columbia Agriculture Council:

Garnet Etsell, Past Chair.

As an individual:

Bob Seeman, Chief Executive Officer, Cleara Inc..

Monday, November 6, 2017 (morning)

Fraser Institute:

Charles Lammam, Director, Fiscal Studies.

As an individual:

Kevin Milligan, Professor, Department of Economics, University of British Columbia.

Thorsteinssons LLP:

David Christian, Partner.

As an individual:

Hugh C. Woolley, Income Tax Consultant.


The Honourable Senators:

Andreychuk, Black, Cools, Day, Forest, Frum, *Harder, P.C. (or Bellemare), Jaffer, Marshall, Mockler, Moncion, Neufeld, Oh, Pratte, *Smith (or Martin)

*Ex officio members

(Quorum 4)