THE STANDING SENATE COMMITTEE ON NATIONAL FINANCE
MINUTES OF PROCEEDINGS
OTTAWA, Tuesday, October 6, 2026
(57)
[English]
The Standing Senate Committee on National Finance met this day at 9 a.m., in room W110, 1 Wellington St., the deputy chair, the Honourable Éric Forest, presiding.
Members of the committee present: The Honourable Senators Cardozo, Carignan, P.C., Dalphond, Forest, Galvez, Gignac, Hébert, MacAdam and Ross (9).
Other senators present: The Honourable Senator Pupatello (1).
Participating in the meeting: Michaël Lambert-Racine and André Léonard, Analysts, Library of Parliament.
Pursuant to the order of reference adopted by the Senate on Wednesday, June 10, 2026, the committee began its examination of the subject matter of all of Bill C-31, A second Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025.
WITNESSES:
Department of Finance Canada:
Max Baylor, Director General, Business Income Tax Division;
Gervais Coulombe, Director General, Legislation, Sales Tax Division;
Robert Demeter, Director General, International Tax Division;
Pierre Leblanc, Director General, Personal Income Tax;
Lauchlin MacEachern, Acting Director General, Legislation;
Peter Repetto, Senior Director, Outbound International Tax Section;
David Messier, Director, Policy and Analysis Section, Tax Policy Branch.
Canada Revenue Agency:
Adnan Khan, Director General, Individual Returns Directorate, Assessment, Benefit, and Service Branch;
Adrianna McGillivray, Director General, High Net Worth Compliance Directorate, Compliance Programs Branch.
Lauchlin MacEachern made a statement and, together with Pierre LeBlanc, Max Baylor, Gervais Coulombe, Adrianna McGillivray, Adnan Khan, Peter Repetto, David Messier and Robert Demeter, answered questions.
At 10:53 a.m., the committee suspended.
At 10:55 a.m., pursuant to rule 12-16(1)(d) the committee resumed in camera to discuss a draft agenda (future business).
At 10:55 a.m., the chair, the Honourable Senator Carignan, P.C., resumed the chair.
It was agreed that the committee allow the audio recording and/or transcription of the in camera portion of today’s meeting, that one copy be kept with the clerk of the committee for consultation by committee members or staff, and that the audio recording and/or transcript be destroyed by the clerk of the committee when authorized to do so by the Subcommittee on Agenda and Procedure, but no later than at the end of this parliamentary session.
At 11:06 a.m., the committee adjourned to the call of the chair.
ATTEST:
Sara Gajic
Clerk of the Committee