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FINA Committee Meeting

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Minutes of Proceedings

Standing Committee on Finance (FINA)
42nd Parliament, 1st Session
Meeting 205
Tuesday, April 30, 2019, 3:37 p.m. to 3:59 p.m.
Presiding
Hon. Wayne Easter, Chair (Liberal)

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House of Commons
• Olivier Champagne, Legislative Clerk
 
Library of Parliament
• Brett Capwell, Analyst
Bill S-6, An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Department of Finance
• Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch
• Stephanie Smith, Senior Director, Tax Treaties, Tax Legislation Division, Tax Policy Branch
Pursuant to the Order of Reference of Wednesday, February 27, 2019, the Committee resumed consideration of Bill S-6, An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

The Committee commenced its clause-by-clause study of the Bill.

Pursuant to Standing Order 75(1), consideration of Clause 1, Short Title, was postponed.

The Chair called Clause 2.

Clause 2 carried on division.

Clause 3 carried on division.

Clause 4 carried on division.

Clause 5 carried on division.

Clause 6 carried on division.

Schedule 1 carried on division.

Schedule 2 carried on division.

Clause 1, Short Title, carried on division.

The Title carried on division.

The Bill carried on division.

ORDERED, — That the Chair report the Bill to the House.

Committee Business
The Committee proceeded to the consideration of matters related to Committee business.

It was agreed, — That, in response to the letter from Rob Oliphant, M.P., the Committee agree that Part 4, Division 16 of Bill C-97, be considered by the Standing Committee of Immigration and Citizenship; and that clerks of the Standing Committee on Immigration and Citizenship and the Standing Committee on Finance consult each other in order to grant an opportunity to witnesses invited to discuss immigration issues to appear on either of the two committees.

Motion

Francesco Sorbara moved, — That the document entitled “Opening Remarks”, provided by the Canada Revenue Agency, be appended to the evidence of meeting 201 held on Tuesday, April 9, 2019.

After debate, the question was put on the motion and it was agreed to, by a show of hands: YEAS: 5; NAYS: 4.

Motion

Pierre-Luc Dusseault moved, — That the Standing Committee on Finance invite the Honourable Diane Lebouthillier, Minister of National Revenue, to appear before the Committee to shed light on the information she has provided regarding the hiring of auditors at the Canada Revenue Agency in its effort to tackle international tax evasion.

After debate, the question was put on the motion and it was negatived, by a show of hands: YEAS: 4; NAYS: 5.

At 3:59 p.m., the Committee adjourned to the call of the Chair.



David Gagnon
Clerk of the Committee