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Minutes of Proceedings

43rd Parliament, 2nd Session
Meeting 55
Thursday, June 10, 2021, 3:31 p.m. to 5:24 p.m.
Televised
Presiding
Hon. Wayne Easter, Chair (Liberal)

Library of Parliament
• Brett Capwell, Analyst
• Michaël Lambert-Racine, Analyst
Canada Revenue Agency
• Ted Gallivan, Assistant Commissioner, Compliance Programs Branch
• Alexandra MacLean, Director General, International and Large Business Directorate, Compliance Programs Branch
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
• Kevin Shoom, Senior Director, Business Income Tax Division, Tax Policy Branch
Pursuant to Standing Order 108(2) and the motion adopted by the committee on Tuesday, April 27, 2021, the committee resumed its study of Canada Revenue Agency’s Efforts to Combat Tax Avoidance and Evasion.

Ted Gallivan made a statement and, with Stephanie Smith, Trevor McGowan, Kevin Shoom, and Alexandra MacLean, answered questions.

The committee proceeded to the consideration of matters related to committee business.

The Chair presented the Sixth Report from the Subcommittee on Agenda and Procedure, which read as follows:

Your subcommittee met on Tuesday, June 8, 2021, to consider the business of the committee and agreed to make the following recommendations:

  1. That the committee meet for two hours on Thursday, June 10, 2021 and invite the Minister of National Revenue, as well as senior officials from the Canada Revenue Agency, and from the Department of Finance;

  2. That the committee meet for two hours on Tuesday, June 15, 2021, and invite specialists and experts in the field related to tax evasion, and that the committee meet for two hours on Thursday, June 17, 2021, and invite key stakeholders in relation to the tax evasion study;

  3. That the committee meet for two hours on Tuesday, June 22, 2021, and invite the Minister of Finance and the Deputy Minister of Finance to appear in regards to tax policy commitments made at the G7 Finance Minister’s Meeting, as well as in regards to the monthly reports provided by the Department of Finance and others;

  4. That the Chair schedule a subcommittee meeting between June 17 and June 22, 2021;

  5. That, in relation to the committee's pre-budget consultations in advance of the 2022 budget:
    1. The committee invite Canadians to share their recommendations in briefs of no longer than 2,000 words, submitted through the committee's website, no later than Friday, August 6, 2020, at 11:59 p.m. EST;
    2. This year's theme be "[insert theme here]";
    3. Only one submission per individual or organization be accepted;
    4. A succinct list of recommendations be included at the beginning of the written submissions;
    5. All those who submit a written submission will be considered as having made a request to appear before the committee;
    6. The clerk be allowed to publish submitted briefs, once they are translated in both official languages, on the Digital Binder Site of the committee; and
    7. A news release be prepared by the analysts and the clerk, in consultation with the Chair, and be published on the committee's website and on social media to launch the process.

Debate arose thereon.

It was agreed, - That the report be amended by adding the words "for one hour" after the words "to appear"; and adding the words "and invite the Minister of National Revenue to appear for one hour in regards to the committee’s study on Canada Revenue Agency’s Efforts to Combat Tax Avoidance and Evasion" after the word "others" in paragraph 3.

It was agreed, - That the report be amended by replacing the date "August 6, 2020" with the date "August 6, 2021" in point 5.a; and that point 5.b in paragraph 5 be withdrawn.

It was agreed, — That the Sixth Report from the subcommittee, as amended, be concurred in.

The amended report, read as follows:

  1. That the committee meet for two hours on Thursday, June 10, 2021, and invite the Minister of National Revenue, as well as senior officials from the Canada Revenue Agency, and from the Department of Finance;

  2. That the committee meet for two hours on Tuesday, June 15, 2021, and invite specialists and experts in the field related to tax evasion, and that the committee meet for two hours on Thursday, June 17, 2021, and invite key stakeholders in relation to the tax evasion study;

  3. That the committee meet for two hours on Tuesday, June 22, 2021, and invite the Minister of Finance, and the Deputy Minister of Finance to appear for one hour in regards to tax policy commitments made at the G7 Finance Minister’s Meeting, as well as in regards to the monthly reports provided by the Department of Finance and others, and invite the Minister of National Revenue to appear for one hour in regards to the committee’s study on tax evasion;

  4. That the Chair schedule a subcommittee meeting between June 17 and June 22, 2021;

  5. That, in relation to the committee's pre-budget consultations in advance of the 2022 budget:
    1. The committee invite Canadians to share their recommendations in briefs of no longer than 2,000 words, submitted through the committee's website, no later than Friday, August 6, 2021, at 11:59 p.m. EST;
    2. Only one submission per individual or organization be accepted;
    3. A succinct list of recommendations be included at the beginning of the written submissions;
    4. All those who submit a written submission will be considered as having made a request to appear before the committee;
    5. The clerk be allowed to publish submitted briefs, once they are translated in both official languages, on the Digital Binder Site of the committee; and
    6. A news release be prepared by the analysts and the clerk, in consultation with the Chair, and be published on the committee's website and on social media to launch the process.

On motion of Peter Julian, it was agreed, — That the committee request the production of all memos, emails, documents, notes or other records from the Department of Finance and the Canada Revenue Agency relating to the KPMG offshore tax scheme since November 1, 2015; as well as the production of a copy of all communications between the Department of Finance and the Canada Revenue Agency and KPMG, or its affiliates, relating to KPMG's offshore tax scheme since November 1, 2015; that all documents issued pursuant to this motion be filed by department and provided to the members of the committee as soon as possible given the current pandemic, but in any event, no later than Friday, July 2, 2021.

At 5:24 p.m., the committee adjourned to the call of the Chair.



Alexandre Roger
Clerk of the Committee