Finance Committee on April 30th, 2019

[The Chair, Liberal, Wayne Easter]

We'll call the meeting to order.

Pursuant to the order of reference of Wednesday, February 27, 2019, we are looking at 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.

We have, as witnesses, Mr. McGowan, director general, tax legislation division, tax policy branch, who is no stranger to this committee; and Stephanie Smith, senior director, tax treaties, tax legislation division, tax policy branch, who has appeared before us previously as well on this particular bill.

There have been no amendments received, so we'll go to the clause-by-clause decisions.

Pursuant to Standing Order 75(1), consideration of clause 1, the short title, is postponed.

(Clauses 2 to 6 inclusive agreed to on division)

(Schedules 1 and 2 agreed to on division)

Shall the short title carry?

[Some hon. members]

Agreed.

On division.

[The Chair, Liberal, Wayne Easter]

Shall the title carry?

[Some hon. members]

Agreed.

On division.

[The Chair, Liberal, Wayne Easter]

Shall the bill carry?

[Some hon. members]

Agreed.

[An hon. member]

On division.

[The Chair, Liberal, Wayne Easter]

Shall the Chair report the bill to the House?

[Some hon. members]

Agreed.

[The Chair, Liberal, Wayne Easter]

I think that's it for Bill S-6.

Mr. McGowan, today was a much easier run than yesterday.

We do have another matter that's just come up that we don't necessarily have to deal with, but to save time later.... This note has been sent to you electronically, so I'll read it. It deals with Bill C-97.

Dear Mr. Easter,

In response to your letter dated Tuesday, April 9, 2019, I would like to inform you that the Standing Committee on Citizenship and Immigration has accepted to study the subject-matter of Part 4, division 15 of Bill C-97, An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2019, and other measures.

The Committee has also adopted a motion to study the subject-matter of Part 4, division 16 of the Bill and would invite the Standing Committee on Finance to consider any proposed amendments from the Standing Committee on Citizenship and Immigration, pertaining to this division, deemed to be proposed during your Committee's clause-by-clause consideration of Bill C-97.

Please find attached motions adopted by the Standing Committee on Citizenship and Immigration regarding the consideration of subject matter, Part 4, division 15 and Part 4, division 16 of the Bill.

As requested, the Committee will send the Committee's recommendation, including any suggested amendments, in both official languages no later than 4:00 p.m. on Friday, May 17, 2019.

Sincerely,

Rob Oliphant

Chair

What they're basically saying in the letter is that, beyond what we agreed in our motion to send them, they would also like to deal with the additional subject matter of part 4, division 16, of the bill, which relates, I believe, to asylum.

Are we in agreement? Do we want to say we accept their motion and the Standing Committee on Citizenship and Immigration can deal with that matter and report back to us? Are we agreed on that?

[Some hon. members]

Agreed.

[The Chair, Liberal, Wayne Easter]

Mr. Dusseault.

[Pierre-Luc Dusseault, NDP, Sherbrooke, QC]

Yes, I would agree with that, even though we don't have very much say in what they're doing. It was a mistake right from the beginning not to send it officially to the citizenship and immigration committee.

My only concern is what we do here in this committee. Will we invite witnesses on this subject matter, or are we not dealing in any way with inviting witnesses on the subject matter of division 16?

[The Chair, Liberal, Wayne Easter]

It's up to the other committee what witnesses they hold. I believe you had three or four witnesses on this particular section. If all those witnesses can't be heard at the citizenship and immigration committee, we still have to deal with it here when it comes back. Therefore, it's appropriate for those witnesses who do not get before the citizenship and immigration committee to come here as well. I might be wrong on that, but that's certainly how I feel about it.

We have already gone through the list that has come from all the parties based on the priorities they put forward. I think those were on that list. I'm comfortable with them appearing here because it has to come back to us as well.

[Pierre-Luc Dusseault, NDP, Sherbrooke, QC]

Are we then giving instructions to both clerks to work together to make sure of that?

[The Chair, Liberal, Wayne Easter]

Yes, they could do that, just to make sure that the witnesses have a chance at being heard at the other committee. If they're not heard there, they can come here as well.

Okay?

[Pierre-Luc Dusseault, NDP, Sherbrooke, QC]

Yes.

[The Chair, Liberal, Wayne Easter]

Is there any further discussion?

With that, thank you all. The meeting—

Oh, sorry. Francesco.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Thank you, Chair. I have a notice of motion. Does everybody have a copy?

[The Chair, Liberal, Wayne Easter]

I certainly don't.

It's tabling a notice of motion for 48 hours.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Chair, it's a notice of motion.

[The Chair, Liberal, Wayne Easter]

James, give us a copy there too.

All right. The motion is in order because it relates to committee business.

Mr. Sorbara, do you want to move it and explain why?

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

Of course, sir.

Can I read it into the record first, Chair?

[The Chair, Liberal, Wayne Easter]

Yes.

[Francesco Sorbara, Liberal, Vaughan—Woodbridge, ON]

It reads “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.”

Chair, this would simply be that the opening remarks or speaking notes provided by the CRA on that date be appended to the record and go on the website.