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FINA Committee Meeting

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Minutes of Proceedings

Standing Committee on Finance (FINA)
45th Parliament, 1st Session
Meeting 19
Monday, January 26, 2026, 3:36 p.m. to 5:35 p.m.
Televised
Presiding
Hon. Karina Gould, Chair (Liberal)

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• Peter Fragiskatos for Ryan Turnbull (Liberal)
• Matt Strauss for Sandra Cobena (Conservative)
Library of Parliament
• André Léonard, Analyst
• Joëlle Malo, Analyst
Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025
Department of Finance
• Maximilian Baylor, Director General, Business Income Tax Division
• Gervais Coulombe, Director General, Legislation, Sales Tax Division
• Robert Demeter, Director General, International Tax Division
• Matthew Emde, Director General, Funds Management Division
• Lindsay Gwyer, Director General, Legislation, Tax Legislation Division, Tax Policy Branch
• Judith Hamel, Director General, Financial Services Division
• Erin Hunt, Director General, Financial Crimes and Security Division
• Pierre Leblanc, Director General, Personal Income Tax Division, Tax Policy Branch
• Lauchlin MacEachern, Acting Director General, Legislation
• Brent Almond, Senior Director, Indigenous Taxation Policy
• Justin Brown, Senior Director, Financial Sector Integrity and National Security
• Mark Maxson, Senior Director, Employment and Education, Personal Income Tax Division
• Michael Mosier, Senior Director, International Trade Policy Division
• Khusro Saeedi, Senior Director, Strategic Initiatives
• Shane Baddeley, Director, Economic Development, Business Income Tax Division
• Stefania Bartucci, Director, Strategic Projects, Personal Income Tax Division
• Ingrid De Freitas, Director, International Inbound Investment, Tax Legislation Division
• Kïrsten Fraser, Director, Financial Services Innovation
• Marie-Pier Martin, Director, Environmental Taxation, Business Income Tax Division
• Mark Radley, Director, Consumer Affairs
• Barbara Russell, Director, Framework Policy
• Gloria Wong, Director, Digital Assets
• William Kendall, Senior Advisor, Financial Crimes and Security Division
• Roch Vézina, Senior Tax Policy Analyst, Indigenous Taxation Policy
• Alexey Belozorovich, Tax Legislation Specialist, Sales Tax
• Riley McDonald, Economist, Asset Management
Pursuant to the order of reference of Wednesday, December 10, 2025, and the motion adopted by the committee on Wednesday, December 10, 2025, the committee commenced consideration of Bill C‑15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025.

Maximilian Baylor, Gervais Coulombe, Pierre Leblanc, Stefania Bartucci and Ingrid De Freitas answered questions.

At 4:27 p.m., the meeting was suspended.

At 4:35 p.m., the meeting resumed.

Matthew Emde, Judith Hamel, Erin Hunt, Khusro Saeedi, Kïrsten Fraser, Mark Radley, Barbara Russell, Gloria Wong and Riley McDonald answered questions.

It was agreed, — That the proposed budget in the amount of $41,300, for the study of Bill C‑15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, be adopted.

At 5:35 p.m., the committee adjourned to the call of the Chair.



Danielle Widmer,
Vicky Sedhya Maurice-Sevigny
Clerks of the committee