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FINA Committee Meeting

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Meeting No. 69
Thursday, December 3, 2009

The Standing Committee on Finance met in a televised session at 11:23 a.m. this day, in Room 253-D, Centre Block, the Chair, James Rajotte, presiding.


Members of the Committee present: Kelly Block, Jean-Yves Laforest, Hon. John McKay, Ted Menzies, Thomas J. Mulcair, Daniel Paillé, James Rajotte and Mike Wallace.


Acting Members present: Martha Hall Findlay for Hon. John McCallum and Hon. Marlene Jennings for Massimo Pacetti.


Other Members present: Luc Malo.


In attendance: Library of Parliament: Mark Mahabir, Analyst.


Witnesses: As individuals: Fernand Garceau; Paul-André Robitaille; Olivier Guerrero; Jean-Pierre Mathieu. Canadian Federation of Independent Business: Richard Fahey, Senior Vice-President, Strategic Development, Montreal Office. Travailleurs Autonomes Québec Inc.: Mario Sabourin, President; Patrice Leblanc, Lawyer. Canada Revenue Agency: Lucie Bergevin, Director General, Audit Professional Services Directorate, Compliance Programs Branch; Wayne Adams, Director General, Income Tax Rulings Directorate, Legislative Policy and Regulatory Affairs Branch; Susan Betts, Director, Technical Applications and Valuations, Audit Professional Service Directorate.

Pursuant to Standing Order 108(2) and the motion adopted by the Committee on Thursday, June 18, 2009, the Committee commenced its study of Tax Treatment and Characterization of Personal Services Businesses.

The witnesses made statements and answered questions.


At 12:58 p.m., the sitting was suspended.

At 1:02 p.m., the sitting resumed.


Lucie Bergevin, made a statement and, with Wayne Adams and Susan Betts, answered questions.


At 1:26 p.m., the sitting was suspended.

At 1:54 p.m., the sitting resumed.


At 2:07 p.m., the Committee adjourned to the call of the Chair.


Jean-François Pagé
Clerk of the Committee

2009/12/09 2:32 p.m.