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106 - 120 of 34105
Add a filter on Committee Evidence - FINA-129
Committee Evidence - FINA-129
2013-06-17
Ted Cook - 11:38
NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:38
...More
I ask because some experts have said that they're really quite ineffective—and when we hear from them, I'm going to ask them this same question. “You don't know what to ask for, so how are you going to get anything back?” That's their simple position.
But you have no information. I'll ask the experts later.
I want to go back to the specifics of Bill S-17. You referred, for example, to Serbia and Poland, Mr. Castonguay, as being two countries with which we may be able to have automatic information exchange with. I just don't know how it works, if you will, bureaucratically or administratively.
We've negotiated this open agreement contemplating tax information exchange, as in article 25. We say that we'd like to now move to automatic exchange. They say they don't want to. What happens then?
...Less
Agreements and contracts
Data sharing
Government bills
Reciprocal Tax Information Exchange Agre ...
S-17, An Act to implement conventions, p ...
Senate bills
Taxation
Alain Castonguay
2013-06-17 11:39
...More
On automatic exchange, first of all, the revenue agencies under the treaties are tasked with the administration of the treaties, and they can enter into agreements among themselves—MOUs—on any aspect relevant to the administration of the treaty. In most cases, automatic exchange information is achieved by way of concluding a memorandum of understanding between taxation authorities.
Of course, both taxation authorities must be willing to do that. If they decide they're not interested, there's not much we can do.
...Less
Agreements and contracts
Data sharing
Government bills
Reciprocal Tax Information Exchange Agre ...
S-17, An Act to implement conventions, p ...
Senate bills
Taxation
NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:39
...More
So just to be clear—I'm sorry for not understanding—if we ask for that and they say no, that's it? Would we have to enter a subsequent protocol?
For example, in all of the work we're doing at the OECD and at the G-8, let's say we end up concluding, as many of our critics have said, that we need to move to automatic information exchange to have meaningful information. We ask Serbia. We ask Poland. We say, “Hey, you just signed this convention with us.” They say, “Sorry, but we don't want to do that.” Again, what is the answer? What do we do?
...Less
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S-17, An Act to implement conventions, p ...
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Alain Castonguay
2013-06-17 11:40
...More
Well—
A voice: [Inaudible—Editor]
Mr. Alain Castonguay: The provisional exchange of information in the treaties accommodates three types of exchange. It doesn't make the automatic exchange mandatory, right? It is something that both sides need to be willing to do in order for it to happen.
...Less
Agreements and contracts
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S-17, An Act to implement conventions, p ...
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NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:40
...More
Wait a minute. So if they say no, that's the end of the story, right?
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S-17, An Act to implement conventions, p ...
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Alain Castonguay
2013-06-17 11:41
...More
Well, yes.
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S-17, An Act to implement conventions, p ...
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NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:41
...More
Okay.
The other thing we've talked about, aside from automatic information exchange, is the beneficial ownership rules. You're familiar with the notion of trying to find out who really is behind these shell companies that do business abroad and hide their money in tax havens.
Under the general provisions of Bill S-17, of article 25 and the like, which deal with information exchange, and the general broad rules, would it be possible without renegotiation to acquire beneficial ownership information?
...Less
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Reciprocal Tax Information Exchange Agre ...
S-17, An Act to implement conventions, p ...
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Alain Castonguay
2013-06-17 11:41
...More
I think my answer to that is that the convention allows the taxation authority to ask for any information that is relevant to the administration of taxes—any information.
...Less
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Reciprocal Tax Information Exchange Agre ...
S-17, An Act to implement conventions, p ...
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Taxation
NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:41
...More
So the same problem would occur if they said no, as you described already with the automatic information.
...Less
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S-17, An Act to implement conventions, p ...
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Alain Castonguay
2013-06-17 11:41
...More
Well, they have an obligation to apply the treaty in good faith, so if they have the information, they have to get it to us. If they don't have the information, they have to make their own efforts to get it and give it to us.
...Less
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S-17, An Act to implement conventions, p ...
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Taxation
NDP (BC)
Murray Rankin (Victoria)
2013-06-17 11:41
...More
All right. Thank you.
...Less
CPC (AB)
James Rajotte (Edmonton—Leduc)
2013-06-17 11:41
...More
Ms. McLeod, please.
...Less
CPC (BC)
Cathy McLeod (Kamloops—Thompson—Cariboo)
2013-06-17 11:41
...More
Thank you, Mr. Chair.
Thank you to our witnesses today.
Through the chair, I want to assure Mr. Rankin that the media is not always accurate, and the suggestion that we are resisting efforts to combat tax evasion is completely false. We certainly do support Prime Minister Cameron's efforts to achieve a consensus in the G-8 on tax havens and tax evasion.
It would be absolutely absurd to think that there would be any approach that we would take as a country other than to work very hard on this issue. Certainly, our history and our work globally speak to our commitment to move forward and deal with this issue.
I just wanted to make that as a general comment, because it is a very important issue.
I think the bottom line is that today we recognize that this tool is not the be-all and end-all to tax evasion use of offshore tax havens. Would you describe it—just a quick yes or no—as a tool in the tool box?
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S-17, An Act to implement conventions, p ...
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Alain Castonguay
2013-06-17 11:42
...More
It sure is one tool in the tool box, yes.
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S-17, An Act to implement conventions, p ...
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CPC (BC)
Cathy McLeod (Kamloops—Thompson—Cariboo)
2013-06-17 11:42
...More
Also, is having a signed agreement with places like Hong Kong, even though it perhaps doesn't allow for automatic exchange, better than not signing?
...Less
Agreements and contracts
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Reciprocal Tax Information Exchange Agre ...
S-17, An Act to implement conventions, p ...
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Alain Castonguay - 11:43
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