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Proceedings of the Standing Senate Committee on
National Finance

First Session, Forty-second Parliament, 2015-16-17-18

Chair: The Honourable PERCY MOCKLER


Tuesday, November 27, 2018

Issue No. 81

First and second meetings:
Subject matter of all of Bill C-86, A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures


WITNESSES

Tuesday, November 27, 2018 (morning)

Department of Finance Canada:

Gervais Coulombe, Director, Sales Tax Division, Tax Policy Branch;

Pierre Leblanc, Director General, Personal Income Tax Division, Tax Policy Branch;

Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch.

Environment and Climate Change Canada:

Isabelle Vachon, Senior Legislative Policy Advisor, Legislative Governance;

Judy Meltzer, Director General, Carbon Pricing Bureau.

Tuesday, November 27, 2018 (afternoon)

Department of Finance Canada:

Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch;

Pierre Leblanc, Director General, Personal Income Tax Division, Tax Policy Branch;

Blaine Langdon, Director, Charities, Personal Income Tax Division, Tax Policy Branch;

Robert Ives, Senior Advisor, Sales Tax Division, Tax Policy Branch;

Carlos Achadinha, Senior Director, Sales Tax Division, Tax Policy Branch;

Pierre Mercille, Director General, Sales Tax Legislation, Sales Tax Division, Tax Policy Branch;

Gervais Coulombe, Director, Sales Tax Division, Tax Policy Branch.

Canada Revenue Agency:

Antonio Manconi, Director General, Charities Directorate, Legislative Policy and Regulatory Affairs Branch;

Sharmila Khare, Director, Charities Directorate, Legislative Policy and Regulatory Affairs Branch.


MEMBERS OF THE COMMITTEE

The Honourable Percy Mockler, Chair

The Honourable Mobina S.B. Jaffer, Deputy Chair

The Honourable André Pratte, Deputy Chair

and

The Honourable Senators:

Andreychuk, Boehm, *Day (or Mercer), Deacon (Ontario), Eaton, Forest, Forest-Niesing, *Harder, P.C. (or Bellemare) (or Mitchell), Klyne, Marshall, Moncion, 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 orders of the Senate of November 7, 2017 and of November 20, 2018, membership of the committee was amended as follows:

The Honourable Senator Forest-Niesing was added to the membership (November 26, 2018).

The Honourable Senator Eaton was added to the membership (November 26, 2018).

The Honourable Senator Moncion was added to the membership (November 26, 2018).

The Honourable Senator Mockler was added to the membership (November 26, 2018).

The Honourable Senator Forest was added to the membership (November 26, 2018).

The Honourable Senator Klyne was added to the membership (November 26, 2018).

The Honourable Senator Andreychuk was added to the membership (November 26, 2018).

The Honourable Senator Jaffer was added to the membership (November 26, 2018).

The Honourable Senator Deacon (Ontario) was added to the membership (November 26, 2018).

The Honourable Senator Neufeld was added to the membership (November 26, 2018).

The Honourable Senator Marshall was added to the membership (November 26, 2018).

The Honourable Senator Pratte was added to the membership (November 26, 2018).

The Honourable Senator Boehm was added to the membership (November 26, 2018).

The Honourable Senator Mockler was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Day was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Jaffer was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Eaton was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Pratte was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Forest was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Marshall was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Moncion was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Andreychuk was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Deacon (Ontario) was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Boehm was removed from the membership of the committee, substitution pending (November 25, 2018).

The Honourable Senator Neufeld was removed from the membership of the committee, substitution pending (November 25, 2018).