Evidence of meeting #64 for Finance in the 42nd Parliament, 1st Session. (The original version is on Parliament’s site, as are the minutes.) The winning word was agreement.

A recording is available from Parliament.

On the agenda

MPs speaking

Also speaking

Clerk of the Committee  Ms. Suzie Cadieux
Brian Ernewein  General Director, Tax Policy Branch, Department of Finance
Stephanie Smith  Senior Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
Luisa Rebolledo  Chief Asia Representative, Export Development Canada
Gordon Houlden  Director, China Institute, University of Alberta
Brigitte Alepin  Tax Expert, Agora Fiscalité, As an Individual
Sarah Taylor  Director General, North Asia and Oceania, Department of Foreign Affairs, Trade and Development
John Weston  International Lawyer, McMillan LLP

6 p.m.

Director, China Institute, University of Alberta

Prof. Gordon Houlden

It's a good question. I would also suggest that Sarah might reply to this as well.

I can't see how that could be given practical effect, given that there's a de facto government of Taiwan, which regulates affairs of its citizens and of its people and of its commerce, whereas the Government of Beijing, where it claims to be the government of all China, and we've accepted that in our one China policy, has no practical means by which to manage the affairs of Taiwan. So people may feel that it is the responsibility of China in some fashion...that they're subject to an agreement with China automatically makes Taiwan susceptible, but in practical terms there would be no way to give force or motion to that sentiment.

6 p.m.

Liberal

The Chair Liberal Wayne Easter

Sarah.

6 p.m.

Director General, North Asia and Oceania, Department of Foreign Affairs, Trade and Development

Sarah Taylor

If someone from Taiwan comes to Canada and claims that the accord with China apples to him, would we agree?

I don't know. We would perhaps have to ask a lawyer since this pertains to Canada's tax regime.

I can say, however—to repeat some of what Mr. Houlden said earlier—that the government of the People's Republic of China has no control over Taiwan. So if we go to Taiwan and say that we want to apply an accord that we have already signed with China, the Taiwanese authorities would say that it is out of the question.

As a result, if we want to remove the tax burden applicable to Canadians who do business in Taiwan, we have to conclude an accord with the Taiwanese authorities. Similarly, Taiwanese people who travel to Canada arrive at our borders with a Taiwanese passport and not a passport of the People's Republic of China. This is a question of both the facts and the law.

6 p.m.

Liberal

The Chair Liberal Wayne Easter

Thank you.

Thank you to the witnesses for appearing.

To committee members, we had scheduled tomorrow's hearing for additional witnesses, but those witnesses are unable to appear tomorrow, so this will conclude the witnesses on Bill S-4.

Are people in agreement to do a review of the pre-budget consultations tomorrow? I don't think it will take two hours. We can get that off our deck and with some thoughts on how we might handle pre-budget consultations another year.

Ron.

6 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

I am in agreement provided Mr. Caron is available.

6 p.m.

Liberal

The Chair Liberal Wayne Easter

Is Guy Caron available tomorrow, do you think, Pierre?

6 p.m.

NDP

Pierre-Luc Dusseault NDP Sherbrooke, QC

I think so. I was supposed to come for him, but I guess he's....

6 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

With all due respect to Mr. Dusseault, I think if we're going to talk about our pre-budget consultations, we should have the committee members, representing the three parties, who've been involved in it.

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

Okay. Well, we'll talk to him in the House, and if he's not available tomorrow, maybe he would be available Thursday. We can do it either day.

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Right.

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

Should we have a steering committee meeting before the House adjourns for Christmas, to look at what's on deck for first thing when we come back in the new year?

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Why don't we do it all at once?

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

We might be able to do it. I don't know whether we can do it, but we can try it.

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Why don't we try to do both subject matters at the same meeting?

6:05 p.m.

A voice

[Inaudible--Editor]

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

Yes.

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Well, either tomorrow or Thursday.

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

Okay?

On Monday, then, we'll go to clause-by-clause on Bill S-4 should the Senate get it completed and it gets referred from the House.

Mr. Liepert.

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Again, I'm wondering why we're scheduling a special meeting on Monday when we already have a meeting scheduled for Tuesday with nothing on the agenda. Why aren't we doing it on Tuesday?

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

We had felt there were witnesses for both days, and—

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

No, no, I'm sorry. I'm talking about next Tuesday.

6:05 p.m.

Liberal

Steven MacKinnon Liberal Gatineau, QC

Again, assuming the bill comes in from the Senate, I think every day matters in terms of getting it through the House.

6:05 p.m.

Conservative

Ron Liepert Conservative Calgary Signal Hill, AB

Could I also suggest that we maybe look at doing it, if it's available, by Thursday of this week?

6:05 p.m.

Liberal

Steven MacKinnon Liberal Gatineau, QC

Yes. That would be fine.

6:05 p.m.

Liberal

The Chair Liberal Wayne Easter

Amendments are due by Thursday.

Are you assuming there will be no amendments?