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NFFN-Issue57 1..7 First Session Première session de la Forty-second Parliament, 2015-16-17 quarante-deuxième législature, 2015-2016-2017 Proceedings of the Standing Délibérations du Comité Senate Committee on sénatorial permanent des National Finance Finances nationales Chair: Président : The Honourable PERCY MOCKLER L'honorable PERCY MOCKLER Thursday, December 7, 2017 Le jeudi 7 décembre 2017 Friday, December 8, 2017 Le vendredi 8 décembre 2017 Issue No. 57 Fascicule nº 57 Consideration of a draft agenda (future business) Étude d'un projet d'ordre du jour (travaux futurs) and et Fifth, sixth and seventh meetings: Cinquième, sixième et septième réunions : Bill C-63, A second Act to implement certain Projet de loi C-63, Loi nº 2 portant exécution de provisions of the budget tabled in Parliament certaines dispositions du budget déposé au Parlement on March 22, 2017 and other measures le 22 mars 2017 et mettant en oeuvre d'autres mesures WITNESSES: TÉMOINS : (See back cover) (Voir à l'endos) 53714-53715-53722 STANDING SENATE COMMITTEE ON COMITÉ SÉNATORIAL PERMANENT NATIONAL FINANCE DES FINANCES NATIONALES The Honourable Percy Mockler, Chair Président : L'honorable Percy Mockler The Honourable Mobina S.B. Jaffer, Deputy Chair Vice-présidente : L'honorable Mobina S.B. Jaffer The Honourable André Pratte, Deputy Chair Vice-président : L'honorable André Pratte and et The Honourable Senators: Les honorables sénateurs : Andreychuk (or Mitchell) Andreychuk (ou Mitchell) Black Maltais Black Maltais Campbell Marshall Campbell Marshall Cools Marwah Cools Marwah * Day * Smith * Day * Smith (or Mercer) (or Martin) (ou Mercer) (ou Martin) Eaton * Woo Eaton * Woo * Harder, P.C. (or Saint-Germain) * Harder, C.P. (ou Saint-Germain) (or Bellemare) (ou Bellemare) *Ex officio members * Membres d'office (Quorum 4) (Quorum 4) Changes in membership of the committee: Modifications de la composition du comité : Pursuant to rule 12-5 and to the order of the Senate of Conformément à l'article 12-5 du Règlement et à l'ordre adopté November 7, 2017, membership of the committee was amended par le Sénat le 7 novembre 2017, la liste des membres du comité as follows: est modifiée, ainsi qu'il suit : The Honourable Senator Eaton replaced the Honourable Senator L'honorable sénatrice Eaton a remplacé l'honorable sénateur Plett (December 8, 2017). Plett (le 8 décembre 2017). The Honourable Senator Plett replaced the Honourable Senator L'honorable sénateur Plett a remplacé l'honorable sénatrice Eaton (December 8, 2017). Eaton (le 8 décembre 2017). The Honourable Senator Campbell replaced the Honourable L'honorable sénateur Campbell a remplacé l'honorable sénateur Senator Forest (December 8, 2017). Forest (le 8 décembre 2017). The Honourable Senator Forest replaced the Honourable Senator L'honorable sénateur Forest a remplacé l'honorable sénateur Campbell (December 7, 2017). Campbell (le 7 décembre 2017). Published by the Senate of Canada Publié par le Sénat du Canada Available on the Internet: http://www.parl.gc.ca Disponible sur internet : http://www.parl.gc.ca 8-12-2017 Finances nationales 57:3 MINUTES OF PROCEEDINGS PROCÈS-VERBAUX OTTAWA, Thursday, December 7, 2017 OTTAWA, le jeudi 7 décembre 2017 (135) (135) [Translation] [Français] The Standing Senate Committee on National Finance met this Le Comité sénatorial permanent des finances nationales se day at 10:16 a.m., in room 705, Victoria Building, the chair, the réunit aujourd'hui, à 10 h 16, dans la pièce 705 de l'édifice Honourable Percy Mockler, presiding. Victoria, sous la présidence de l'honorable Percy Mockler (président). Members of the committee present: The Honourable Senators Membres du comité présents : Les honorables sénateurs Eaton, Eaton, Forest, Maltais, Marshall, Marwah, Mockler and Pratte Forest, Maltais, Marshall, Marwah, Mockler et Pratte (7). (7). In attendance: Sylvain Fleury, Analyst, Parliamentary Également présent : Sylvain Fleury, analyste, Service Information and Research Service, Library of Parliament. d'information et de recherche parlementaires, Bibliothèque du Parlement. Also present: The official reporters of the Senate. Aussi présents : Les sténographes officiels du Sénat. Pursuant to the order of reference adopted by the Senate on Conformément à l'ordre de renvoi adopté par le Sénat le mardi Tuesday, December 5, 2017, the committee continued its study of 5 décembre 2017, le comité poursuit son examen du projet de Bill C-63, A second Act to implement certain provisions of the loi C-63, Loi no 2 portant exécution de certaines dispositions du budget tabled in Parliament on March 22, 2017 and other budget déposé au Parlement le 22 mars 2017 et mettant en Suvre measures. (For complete text of the order of reference, see d'autres mesures. (Le texte intégral de l'ordre de renvoi figure au proceedings of the committee, Issue No. 55.) fascicule no 55 des délibérations du comité.) WITNESSES: TÉMOINS : Department of Finance Canada: Ministère des Finances Canada : Gervais Coulombe, Director, Sales Tax Division, Tax Policy Gervais Coulombe, directeur, Division de la taxe de vente, Branch; Direction de la politique de l'impôt; Pierre Mercille, Director General, (Legislation), Sales Tax Pierre Mercille, directeur principal, (Législation), Division de Division, Tax Policy Branch. la taxe de vente, Direction de la politique de l'impôt. Mr. Coulombe made a statement and, together with M. Coulombe fait une déclaration et, avec M. Mercille, répond Mr. Mercille, answered questions. aux questions. At 11:23 a.m., the committee adjourned to the call of the chair. À 11 h 23, la séance est levée jusqu'à nouvelle convocation de la présidence. ATTEST: ATTESTÉ : La greffière du comité, Gaëtane Lemay Clerk of the Committee OTTAWA, Thursday, December 7, 2017 OTTAWA, le jeudi 7 décembre 2017 (136) (136) [Translation] [Français] The Standing Senate Committee on National Finance met this Le Comité sénatorial permanent des finances nationales se day at 2:15 p.m., in room 257, East Block, the deputy chair, the réunit aujourd'hui, à 14 h 15, dans la pièce 257 de l'édifice de Honorable André Pratte, presiding. l'Est, sous la présidence de l'honorable André Pratte (vice- président). 57:4 National Finance 8-12-2017 Members of the committee present: The Honourable Senators Membres du comité présents : Les honorables sénateurs Andreychuk, Cools, Eaton, Forest, Maltais, Marshall, Marwah, Andreychuk, Cools, Eaton, Forest, Maltais, Marshall, Marwah, Mockler and Pratte (9). Mockler et Pratte (9). In attendance: Sylvain Fleury, Analyst, Parliamentary Également présent : Sylvain Fleury, analyste, Service Information and Research Service, Library of Parliament. d'information et de recherche parlementaires, Bibliothèque du Parlement. Also present: The official reporters of the Senate. Aussi présents : Les sténographes officiels du Sénat. Pursuant to the order of reference adopted by the Senate on Conformément à l'ordre de renvoi adopté par le Sénat le mardi Tuesday, December 5, 2017, the committee continued its study of 5 décembre 2017, le comité poursuit son examen du projet de Bill C-63, A second Act to implement certain provisions of the loi C-63, Loi no 2 portant exécution de certaines dispositions du budget tabled in Parliament on March 22, 2017, and other budget déposé au Parlement le 22 mars 2017 et mettant en Suvre measures. (For complete text of the order of reference, see d'autres mesures. (Le texte intégral de l'ordre de renvoi figure au proceedings of the committee, Issue No. 55.) fascicule no 55 des délibérations du comité.) WITNESSES: TÉMOINS : As individuals: À titre personnel : Jack Mintz, President's Fellow, The School of Public Policy, Jack Mintz, chercheur émérite du recteur, École de politique University of Calgary (by video conference); publique de l'Université de Calgary (par vidéoconférence); Hugh Neilson, Director, Kingston Ross Pasnak LLP (by video Hugh Neilson, directeur, Kingston Ross Pasnak LLP (par conference); vidéoconférence); Peter Weissman, Partner, Cadesky and Associates (by video Peter Weissman, associé, Cadesky and Associates (par conference). vidéoconférence). Canadian Labour Congress: Congrès du travail du Canada : Vicky Smallman, National Director, Women's and Human Vicky Smallman, directrice nationale, Condition féminine et Rights. droits de la personne. Canadian Alliance of Student Associations: Alliance canadienne des associations étudiantes : Michael McDonald, Executive Director. Michael McDonald, directeur général. Mr. Mintz, Mr. Neilson and Mr. Weissman each made a MM. Mintz, Neilson et Weissman font chacun une déclaration statement and answered questions. et répondent aux questions. At 3:10 p.m., the committee suspended. À 15 h 10, la séance est suspendue. At 3:16 p.m., the committee resumed. À 15 h 16, la séance reprend. The Honourable Senator Mockler assumed the chair. L'honorable sénateur Mockler occupe le fauteuil. Mr. McDonald and Ms. Smallman each made a statement and M. McDonald et Mme Smallman font chacun une déclaration answered questions. et répondent aux questions. At 3:39 p.m., the committee adjourned to the call of the chair. À 15 h 39, la séance est levée jusqu'à nouvelle convocation de la présidence. ATTEST: ATTESTÉ : Le greffier suppléant du comité, Kevin Pittman Acting Clerk of the Committee 8-12-2017 Finances nationales 57:5 OTTAWA, Friday, December 8, 2017 OTTAWA, le vendredi 8 décembre 2017 (137) (137) [Translation] [Français] The Standing Senate Committee on National Finance met this Le Comité sénatorial permanent des finances nationales se day at 9:05 a.m., in room 160-S, Centre Block, the chair, the réunit aujourd'hui, à 9 h 5, dans la pièce 160-S de l'édifice du Honourable Percy Mockler, presiding. Centre, sous la présidence de l'honorable Percy Mockler (président). Members of the committee present: The Honourable Senators Membres du comité présents : Les honorables sénateurs Andreychuk, Cools, Eaton, Maltais, Marshall, Marwah, Andreychuk, Cools, Eaton, Maltais, Marshall, Marwah, Mockler, Plett and Pratte (9). Mockler, Plett et Pratte (9). In attendance: Sylvain Fleury, Analyst, Parliamentary Également présent : Sylvain Fleury, analyste, Service Information and Research Service, Library of Parliament. d'information et de recherche parlementaires, Bibliothèque du Parlement.
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