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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, November 28, 2017

Issue No. 53

First and second meetings:
Supplementary Estimates (B) for the fiscal year ending March 31, 2018


Second meeting:
Election of the deputy chairs


Thirty-first and thirty-second 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


Tuesday, November 28, 2017(morning meeting)

Treasury Board of Canada Secretariat:

Brian Pagan, Assistant Secretary, Expenditure Management Sector;

Marcia Santiago, Executive Director, Expenditure Management Sector;

Renée LaFontaine, Chief Financial Officer and Assistant Secretary, Corporate Services Sector.

Tuesday, November 28, 2017 (afternoon meeting)

Canada Revenue Agency:

Janique Caron, Acting Assistant Commissioner, Finance and Administration Branch, and Agency Comptroller;

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


The Honourable Percy Mockler, Chair

The Honourable Mobina S.B. Jaffer, Deputy Chair

The Honourable André Pratte, Deputy Chair


The Honourable Senators:

Black, Campbell, Cools, Dagenais, *Day (or Mercer), Eaton, Forest, *Harder, P.C. (or Bellemare) (or Mitchell), Marshall, Neufeld, *Smith (or Martin), *Woo (or Saint-Germain)

*Ex officio members

(Quorum 4)

Changes in membership of the committee:

Pursuant to rule 12-5 and to the order of the Senate of November 7, 2017, membership of the committee was amended as follows:

The Honourable Senator Dagenais replaced the Honourable Senator Oh (November 28, 2017).

The Honourable Senator Oh replaced the Honourable Senator Andreychuk (November 28, 2017).

The Honourable Senator Andreychuk replaced the Honourable Senator Oh (November 23, 2017).