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Minutes of Proceedings

43rd Parliament, 2nd Session
Meeting 27
Thursday, April 22, 2021, 11:05 a.m. to 1:03 p.m.
Webcast
Presiding
Kelly Block, Chair (Conservative)

Library of Parliament
• André Léonard, Analyst
• Dillan Theckedath, Analyst
Canada Revenue Agency
• Bob Hamilton, Commissioner of Revenue and Chief Executive Officer
• Frank Vermaeten, Assistant Commissioner, Assessment, Benefit and Service Branch
• Marc Lemieux, Assistant Commissioner, Collections and Verification Branch
• Ted Gallivan, Assistant Commissioner, Compliance Programs Branch
Department of Finance
• Michael J. Sabia, Deputy Minister
• Andrew Marsland, Senior Assistant Deputy Minister, Tax Policy Branch
• Maude Lavoie, Director General, Business Income Tax Division, Tax Policy Branch
Office of the Auditor General
• Karen Hogan, Auditor General of Canada
• Andrew Hayes, Deputy Auditor General
• Philippe Le Goff, Principal
• Mathieu Lequain, Director
Pursuant to Standing Order 108(3)(g) and the motion adopted on Tuesday, March 23, 2021, the committee commenced consideration of Report 7, Canada Emergency Wage Subsidy, of the 2021 Reports of the Auditor General of Canada, referred to the committee on Thursday, March 25, 2021.

Karen Hogan, Bob Hamilton and Michael Sabia made statements and, with Phillippe Le Goff, Frank Vermaeten, Marc Lemieux and Andrew Marsland, answered questions.

Motion

Luc Berthold moved, — That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee with all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy.

Debate arose thereon.

Amendment

Greg Fergus moved, — That the motion be amended by adding before the words “That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee will all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy” the following: “That the committee ask the Auditor General to again testify on her report on the Canada Emergency Wage Subsidy, before the 6th of May 2021, and to detail elements of the documents her office reviewed”.

At 2:00 p.m., the sitting was suspended.

At 11:21 a.m., on Tuesday, April 27, 2021, the sitting resumed.

The Committee resumed consideration of the amendment of Greg Fergus, — That the motion be amended by adding before the words “That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee will all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy” the following: “That the committee ask the Auditor General to again testify on her report on the Canada Emergency Wage Subsidy, before the 6th of May 2021, and to detail elements of the documents her office reviewed”.

The debate continued.

The question was put on the amendment of Greg Fergus and it was negatived on the following recorded division:

YEAS: — 0;

NAYS: Luc Berthold, Maxime Blanchette-Joncas, Kody Blois, Greg Fergus, Philip Lawrence, Lloyd Longfield, Alistair MacGregor, Francesco Sorbara, Len Webber, Jean Yip — 10.

The Committee resumed consideration of the motion of Luc Berthold, — That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee will all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy.

The debate continued.

Amendment

Lloyd Longfield moved, — That the motion be amended by adding after the words “That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee will all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy” the following: “, that these documents be provided to the committee with redactions for Cabinet confidence and personal information, and that these documents be provided to the committee no later than May 27, 2021”.

Debate arose thereon.

The question was put on the amendment of Lloyd Longfield and it was agreed to on the following recorded division:

YEAS: Luc Berthold, Maxime Blanchette-Joncas, Kody Blois, Greg Fergus, Philip Lawrence, Lloyd Longfield, Francesco Sorbara, Len Webber, Jean Yip — 9;

NAYS: Alistair MacGregor — 1.

The question was put on the motion, as amended, and it was agreed to on the following recorded division:

YEAS: Luc Berthold, Maxime Blanchette-Joncas, Kody Blois, Greg Fergus, Philip Lawrence, Lloyd Longfield, Alistair MacGregor, Francesco Sorbara, Len Webber, Jean Yip — 10;

NAYS: — 0.

The motion, as amended, read as follows:

That the committee request that the Department of Finance and the Canada Revenue Agency provide the committee with all studies, data and analysis used for the implementation of the Canada Emergency Wage Subsidy, that these documents be provided to the committee with redactions for Cabinet confidence and personal information, and that these documents be provided to the committee no later than May 27, 2021.

Questioning of the witnesses resumed.

By unanimous consent, on motion of Maxime Blanchette-Joncas, it was agreed, — That the committee invite to appear in camera, as soon as possible, a senior official from the Privy Council Office, a senior official from the Office of the Auditor General and the Law Clerk and Parliamentary Counsel of the House to explain and clarify the administrative procedures for invoking the concept of “Cabinet secrecy” respecting the data the Department of Finance shared with the Office of the Auditor General for her audit of the Canada Emergency Wage Subsidy, which are not available to parliamentarians, even though the Auditor General is an officer of Parliament, not the government.

At 11:55 a.m., pursuant to Standing Order 115(5), it was agreed that the committee continue to sit.

At 12:17 p.m., the sitting was suspended.

At 12:44 p.m., the sitting resumed.

Questioning of the witnesses resumed.

At 1:03 p.m., the committee adjourned to the call of the Chair.



Angela Crandall
Clerk of the Committee