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Minutes of Proceedings

42nd Parliament, 1st Session
Meeting No. 23
Thursday, May 19, 2016, 11:01 a.m. to 12:59 p.m.
Televised
Presiding
Hon. Wayne Easter, Chair (Liberal)

Library of Parliament
• Brett Capstick, Analyst
• Michaël Lambert-Racine, Analyst
• Hon. Diane Lebouthillier, P.C., M.P., Minister of National Revenue
Canada Revenue Agency
• Ted Gallivan, Assistant Commissioner, International, Large Business and Investigating Branch
Pursuant to Standing Order 108(2) and the motion adopted by the Committee on Thursday, April 14, 2016, the Committee resumed its study of Canada Revenue Agency’s efforts to combat tax avoidance and evasion.

It was agreed, — That the Clerk of the Committee be authorized to distribute documents received from the Canada Revenue Agency (CRA) pursuant to the Committee's request from May 10, 2016, to the members of the Committee in the language received, ensuring that such documents are translated and distributed as promptly as possible; and

that the documents received from KPMG (as per the Committee’s request from May 5, 2016) and from the CRA (as per the Committee’s request from May 10, 2016) be made public.

The Minister made a statement and, with Ted Gallivan, answered questions.

Motion

Guy Caron moved, — That, considering the information heard so far regarding the tax avoidance scheme involving the Isle of Man and the amnesty agreement offered to past or current clients of KPMG LLP, the Standing Committee on Finance extends its ongoing study by a minimum of three (3) more meetings to hear additional witnesses;

That the list of witnesses include, without being limited to, the following witnesses:

KPMG and CRA employees:

– Denis Lacroix – Partner, KPMG LLP

– Michael Hamersley – Former Lawyer, KPMG LLP

– Barrie Philip – Retired Partner, KPMG LLP

– Jeff Sadrian – Senior Advisor, KPMG LLP

– Paul Hickey – Partner, National Tax, KPMG LLP

– Russell Lyon – Auditor, Canada Revenue Agency

Independent experts:

– André Lareau – Professor, Université Laval

– Alain Deneault –Professor, Université de Montréal

– Arthur Cockfield – Professor, Queen’s University

– Dennis Howlett – Executive Director, Canadians for Tax Fairness

That the Commitee hold a supplementary meeting for consideration of a report.

It was agreed, — That consideration of Guy Caron's motion be postponed until the end of the hour.

Questioning of the witnesses resumed.

The Committee resumed consideration of the motion of Guy Caron, — That, considering the information heard so far regarding the tax avoidance scheme involving the Isle of Man and the amnesty agreement offered to past or current clients of KPMG LLP, the Standing Committee on Finance extends its ongoing study by a minimum of three (3) more meetings to hear additional witnesses;

That the list of witnesses include, without being limited to, the following witnesses:

KPMG and CRA employees:

– Denis Lacroix – Partner, KPMG LLP

– Michael Hamersley – Former Lawyer, KPMG LLP

– Barrie Philip – Retired Partner, KPMG LLP

– Jeff Sadrian – Senior Advisor, KPMG LLP

– Paul Hickey – Partner, National Tax, KPMG LLP

–Russell Lyon – Auditor, Canada Revenue Agency

Independent experts:

– André Lareau – Professor, Université Laval

– Alain Deneault –Professor, Université de Montréal

– Arthur Cockfield – Professor, Queen’s University

– Dennis Howlett – Executive Director, Canadians for Tax Fairness

That the Commitee hold a supplementary meeting for consideration of a report.

Amendment

Steven MacKinnon moved, — That the motion be amended by replacing the words “the amnesty agreement” with the words “any negotiated settlement agreement”; that the motion be amended by deleting the words “by a minimum of three (3) more meetings to hear additional witnesses ”; that the motion be amended by deleting all the words after the words “list of witnesses” up to the word “That” and replacing those words with the following words: “possibly include, subject to a full review of documents received to date: KPMG and CRA employees and independent experts; and”.

Debate arose thereon.

It was agreed, — That the consideration of the amendment be referred to the Subcommittee on Agenda and Procedure.

• Hon. Diane Lebouthillier, P.C., M.P., Minister of National Revenue
Canada Revenue Agency
• Roch Huppé, Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch
• Ted Gallivan, Assistant Commissioner, International, Large Business and Investigating Branch
• Geoff Trueman, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
Pursuant to Standing Order 81(4), the Committee commenced consideration of the Main Estimates 2016-17: Votes 1 and 5 under Canada Revenue Agency, referred to the Committee on Tuesday, February 23, 2016.

The Chair called Vote 1 under Canada Revenue Agency.

The Minister and Roch Huppé made statements and, with Ted Gallivan, answered questions.

At 12:27 p.m., Ron Liepert took the Chair.

At 12:32 p.m., Hon. Wayne Easter took the Chair.

Vote 1 under Canada Revenue Agency carried on division.

The Chair called Vote 5 under Canada Revenue Agency.

Vote 5 under Canada Revenue Agency carried on division.

ORDERED, — That the Chair report Vote 1 and Vote 5, under Canada Revenue Agency to the House.

Steven MacKinnon gave notice of the following motion:

That the Committee invite Mark Machin, the new President and Chief Executive Officer of the Canada Pension Plan Investment Board, as well as Heather Monroe-Blum, Chairperson of CPPIB’s Board of Directors, to appear as witnesses as soon as possible after the beginning of his mandate.

At 12:59 p.m., the Committee adjourned to the call of the Chair.



Suzie Cadieux
Clerk of the Committee