Proceedings of the Standing Senate Committee on
National Finance

Issue No. 81 - Minutes of Proceedings - November 27, 2018 (morning meeting)

OTTAWA, Tuesday, November 27, 2018


The Standing Senate Committee on National Finance met this day at 9:32 a.m., in room 9, Victoria Building, the chair, the Honourable Percy Mockler, presiding.

Members of the committee present: The Honourable Senators Andreychuk, Boehm, Deacon (Ontario), Eaton, Forest, Forest-Niesing, Klyne, Marshall, Mercer, Mockler, Moncion, Neufeld and Pratte (13).

Other senator present: The Honourable Senator Omidvar (1).

In attendance: Alex Smith and Shaowei Pu, Analysts, Parliamentary Information and Research Services, Library of Parliament.

Also present: The official reporters of the Senate.

Pursuant to the order of reference adopted by the Senate on Wednesday, November 7, 2018, the committee continued to examine the 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.


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:

Judy Meltzer, Director General, Carbon Pricing Bureau;

Isabelle Vachon, Senior Legislative Policy Advisor, Legislative Governance.

Mr. McGowan made a statement and, together with Mr. Leblanc, Ms. Meltzer and Mr. Coulombe, answered questions.

At 11:33 a.m., the committee adjourned to the call of the chair.


Gaëtane Lemay
Clerk of the Committee