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View Wayne Easter Profile
Lib. (PE)
We'll call the meeting to order. Welcome to meeting number 60 of the House of Commons Standing Committee on Finance. Pursuant to Standing Order 108(2), the committee is meeting to study the coming into force of Bill C-208, an act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation).
We went through the rules for this room this morning, on the pandemic and social distancing and so on, so we don't need to go through those again.
We'll start with the witnesses.
I see, Ms. Aitken, you've been working steadily. We've had you on screen here and you've been getting a lot of work done while you've been waiting for us to come on.
We welcome Ms. Aitken, executive director and senior general counsel, finance legal services, law branch. Then we have Mr. Jovanovic, associate assistant deputy minister, tax policy branch; and Trevor McGowan, director general, tax legislation division, tax policy branch.
Trevor is no stranger to this committee. I think he has spent pretty near as many hours as some of us have. Am I right, Ed?
I don't believe there's an opening statement. If there is, raise your hand or yell. Otherwise we'll start with questions, six-minute rounds, with Mr. Fast, Ms. Dzerowicz, Mr. Ste-Marie and Ms. Mathyssen.
Mr. Fast, you're first on deck. Welcome. Go ahead.
View Wayne Easter Profile
Lib. (PE)
Mr. Fast, give Mr. McGowan the opportunity and the courtesy of time to answer the question—
View Wayne Easter Profile
Lib. (PE)
You've been in government, and in these matters it isn't usually a single individual.
Mr. McGowan, answer as specifically as you can, please.
View Wayne Easter Profile
Lib. (PE)
You're out of time, but I will give you and others time as well. That will be the last question.
View Wayne Easter Profile
Lib. (PE)
Mr. McGowan, I believe you answered that question, but go ahead. We'll give you another snap at it.
View Wayne Easter Profile
Lib. (PE)
That's the last question, Mr. Fast.
View Wayne Easter Profile
Lib. (PE)
I have a point of order from Mr. Gerretsen. I'm sorry, Mr. McGowan.
View Wayne Easter Profile
Lib. (PE)
I'm going to leave it at that. You've made your point.
Mr. McGowan, do you want to say a couple of last words in this round? Then we'll move on to Ms. Dzerowicz.
View Wayne Easter Profile
Lib. (PE)
Thank you.
View Wayne Easter Profile
Lib. (PE)
We'll leave it at that on the across the table. We're more than two sword lengths apart here, so we're okay at the moment. We will go to Ms Dzerowicz.
Because we don't have the witnesses here at the table, Mr. McGowan, if some of your other colleagues want to come in and assist on an answer or give an answer, they'll have to yell, I guess. It's the only way I can bring them in, or you can direct us that way.
Ms. Dzerowicz, go ahead for six minutes, if you could, or a little better.
View Wayne Easter Profile
Lib. (PE)
Did you want to add more there, Trevor?
View Wayne Easter Profile
Lib. (PE)
All right. We'll go to Mr. Ste-Marie, followed by Ms. Mathyssen.
View Wayne Easter Profile
Lib. (PE)
Ms. Aitken, would you like to come in? I think it's pretty clear that the officials would advise government on what amendments should be made, and those would have to come forward at that stage as either government amendments or those by a member of the committee. I think that's the procedure.
Ms. Aitken, do you want to come in?
View Wayne Easter Profile
Lib. (PE)
That's fine. We understand that there's the political side and there's your side. I thank you all for that round.
We'll go to Ms. Mathyssen for six minutes, and she will be followed by Mr. Kelly for five.
View Wayne Easter Profile
Lib. (PE)
Mr. McGowan or Ms. Aitken, we may be—
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