From: David Amos <david.raymond.amos333@gmail.com>
Date: Wed, Dec 10, 2025 at 12:31 AM
Subject: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: melissa.lantsman <melissa.lantsman@parl.gc.ca>, Arnold.Viersen <Arnold.Viersen@parl.gc.ca>, <grant.jackson@parl.gc.ca>, <chak.au@parl.gc.ca>, <kurt.holman@parl.gc.ca>, <tamara.jansen@parl.gc.ca>, <jacob.mantle@parl.gc.ca>, <jamil.jivani@parl.gc.ca>
From: Maloney, James - M.P. <James.Maloney@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 11:32 PM
Subject: Automatic reply: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: David Amos <david.raymond.amos333@gmail.com>
Thank you for contacting my office. My team and I are here to help.
This is an automated message to acknowledge my office has received your email. Due to the high volume of emails my team receives, priority will be given to Etobicoke-Lakeshore constituents, so if you have not already provided your address please do so by responding to this email. Correspondence that has included an address and regards my roles and duties as a Member of Parliament will receive replies in a timely manner.
I am here to help so do not hesitate to contact my office (613) 995 9364 in Ottawa or (416) 251 5510 in Toronto.
Thank you,
James Maloney
MP for Etobicoke- Lakeshore
P.S. Due to your interest in federal politics you will be automatically signed up for my E- newsletter to help keep you up to date on the latest government initiatives. If you do not want to receive my E- newsletter please respond to this email and I will take you off the list.
From: Ministerial Correspondence Unit - Justice Canada <mcu@justice.gc.ca>
Date: Tue, Dec 9, 2025 at 11:30 PM
Subject: Automatic Reply
To: David Amos <david.raymond.amos333@gmail.com>
Thank you for writing to the Minister of Justice and Attorney General of Canada.
Due to the volume of correspondence addressed to the Minister, please note that there may be a delay in processing your email. Rest assured that your message will be carefully reviewed.
We do not respond to correspondence that contains offensive language.
-------------------
Merci d'avoir écrit au ministre de la Justice et procureur général du Canada.
En raison du volume de correspondance adressée au ministre, veuillez
prendre note qu'il pourrait y avoir un retard dans le traitement de
votre courriel. Nous tenons à vous assurer que votre message sera lu
avec soin.
Nous ne répondons pas à la correspondance contenant un langage offensant.
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, Dec 9, 2025 at 11:43 PM
Subject: Fwd: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: Marc.Miller <Marc.Miller@parl.gc.ca>, <david.bexte@parl.gc.ca>, pm <pm@pm.gc.ca>, <jonathan.rowe@parl.gc.ca>, <tamara.jansen@parl.gc.ca>
From: David Amos <david.raymond.amos333@gmail.
Date: Tue, Dec 9, 2025 at 11:30 PM
Subject: Re Religious Freedom YO Mr Genuis I am in your Livestream right now
To: <garnett.genuis@parl.gc.ca>, Sean.Fraser <Sean.Fraser@parl.gc.ca>, mcu <mcu@justice.gc.ca>, <james.maloney@parl.gc.ca>, larry.brock <larry.brock@parl.gc.ca>, Rheal.Fortin <Rheal.Fortin@parl.gc.ca>, <anthony.housefather@parl.gc.
Date: Tue, Dec 9, 2025 at 5:19 PM
Subject: Acknowledgement – Email Received / Accusé de réception – Courriel reçu
To: David Amos <david.raymond.amos333@gmail.com>
On behalf of the Hon. Pierre Poilievre, we would like to thank you for contacting the Office of the Leader of the Official Opposition.
Mr. Poilievre greatly values feedback and input from Canadians. We wish to inform you that the Office of the Leader of the Official Opposition reads and reviews every e-mail we receive. Please note that this account receives a high volume of e-mails, and we endeavour to reply as quickly as possible.
If you are a constituent of Mr. Poilievre in the riding of Battle River - Crowfoot and you have an urgent matter to discuss, please contact his constituency office at:
Phone: 1-780-608-4600
Fax: 1-780-608-4603
Hon. Pierre Poilievre, M.P.
Battle River – Crowfoot
4945 50 Street
Camrose, Alberta T4V 1P9
Once again, thank you for writing.
Sincerely,
Office of the Leader of the Official Opposition
________________________
Au nom de l’honorable Pierre Poilievre, nous tenons à vous remercier d’avoir communiqué avec le Bureau du chef de l’Opposition officielle.
M. Poilievre accorde une grande importance aux commentaires et aux suggestions des Canadiens. Nous tenons à vous informer que le Bureau du chef de l’Opposition officielle lit et examine tous les courriels qu’il reçoit. Veuillez noter que ce compte reçoit un volume important de courriels et que nous nous efforçons d’y répondre le plus rapidement possible.
Si vous êtes un électeur de M. Poilievre dans la circonscription de Battle River - Crowfoot et que vous avez une question urgente à discuter, veuillez contacter son bureau de circonscription :
Téléphone :
Télécopieur :
L’honorable Pierre Poilievre, député
Battle River – Crowfoot
4945, 50 Street
Camrose (Alberta) T4V 1P9
Encore une fois, merci de votre message.
Veuillez agréer nos salutations distinguées,
Bureau du chef de l’Opposition officielle
Liberals FILIBUSTER their own budget motion for 2 hours straight until Tories & Bloc vote to adjourn
Nov 28, 2025
From: Rowan Swain <rowan@ecologyaction.ca>
Date: Tue, Dec 9, 2025 at 5:24 PM
Subject: Re: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
C: 902-292-0371
ecologyaction.ca
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 5:19 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.
---------------
Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.
With our best regards,
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 5:18 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
(Ceci est une réponse automatique)
(English follows)
Bonjour,
Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.
Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire.
Nous ne répondons pas à la correspondance contenant un langage offensant.
L'équipe du député Yves-François Blanchet
Chef du Bloc Québécois
Thank you for your email. We will read it as soon as we can.
We do not respond to correspondence that contains offensive language.
Sent: Tuesday, December 9, 2025 5:17 PM
To: capitalclips@hotmail.com <capitalclips@hotmail.com>; Jasmin@jasminlaine.com <Jasmin@jasminlaine.com>; news <news@chco.tv>; Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.
Subject: Re: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
Feds have spent over $1B on DEI workshops for public servants since 2016
The federal government employed nearly 600 bureaucrats last year solely to push the Liberal diversity, equity, and inclusion agenda, and the true number could be even higher.
| |||||||||||||||
Author: Quinn Patrick
The federal government employed nearly 600 bureaucrats last year solely to push the Liberal diversity, equity, and inclusion agenda, and the true number could be even higher because some departments failed to report on their so-called “representation goals.”
Some of the federal government’s largest employers, including the RCMP and the Departments of Health, Justice, Immigration, Natural Resources and Public Works, declined to report their figures.
Meanwhile, the Department of Foreign Affairs said there were too many to count.
“The department manages an extensive network of 182 missions in 112 countries,” read the inquiry. “It undertook an extensive preliminary search in order to determine the amount of information that would fall within the scope of the question and the amount of time that would be required to prepare a comprehensive response.”
According to the Immigration department, providing the data was “not possible in the time allotted.”
“The department is committed to providing an inclusive, equitable and respectful work environment for all,” it said.
A staggering $1.049 billion has been spent by the government on diversity, equity and inclusion programs since 2016, according to a previous Inquiry Of Ministry tabled in the Commons in September.
First covered by Blacklock’s Reporter, the records were provided in response to an Inquiry Of Ministry tabled in the Commons, which counted 577 employees working on diversity programs in 2024.
Conservative MP Vincent Ho requested the disclosure.
The Department of National Defence had 84 staff assigned to diversity and spent $22,600 in 2024 for Dr. Rachel Zellars of St. Mary’s University of Halifax to be a “guest speaker for a Black History Month event.”
The Department of Fisheries billed taxpayers $47,697 last year for the 10 employees working on diversity programs to attend a workshop on “ethical space and engagement preparedness.”
A total of 95 employees were charged with heading up diversity at the Department of Industry, which allotted $10,997 for Black History Month to begin “freeing ourselves of imposter syndrome.”
The Department of Veterans Affairs had 11 employees working on diversity programs in 2024, spending $19,320 on a “Kairos Blanket Exercise.”
Consultants with Lakehead University conducted the exercise as an Indigenous sensitivity workshop.
“The Kairos Blanket Exercise is an experiential workshop that explores the nation-to-nation relationship between Indigenous and non-Indigenous people in Canada,” reads a mission statement from Lakehead. “Blankets arranged on the floor represent land and participants are invited to step into the roles of First Nations, Inuit and later Métis peoples.”
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: Heather Evans <hevans@ctf.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Thank you for your message. I am currently out of the office, returning December 10. I will be checking messages when possible, but my response may be delayed. If your matter is urgent, please contact my assistant, Kaley Evans (kevans@ctf.ca) who will be pleased to assist you.
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 12:15 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.
---------------
Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.
With our best regards,
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.gc.ca>
Date: Tue, Dec 9, 2025 at 12:15 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
(Ceci est une réponse automatique)
(English follows)
Bonjour,
Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.
Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire.
Nous ne répondons pas à la correspondance contenant un langage offensant.
L'équipe du député Yves-François Blanchet
Chef du Bloc Québécois
Thank you for your email. We will read it as soon as we can.
We do not respond to correspondence that contains offensive language.
From: Premier <PREMIER@novascotia.ca>
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>
Thank you for contacting the Office of the Premier. This is an automatic confirmation that your message has been received.
Please note that the Premier receives a tremendous volume of e-mails and letters every week. If your message requires an answer, we will get back to you as soon as possible.
To get you the best answer possible and ensure accurate information, your message may be shared with other Ministers or appropriate government officials to respond on the Premier’s behalf. We appreciate your patience and understanding.
Here are some helpful resources:
- To learn more about Wind West, Canada's first offshore wind development, please visit:
https://novascotia.ca/wind-
west/ - For more information on the newly expanded Nova Scotia School Lunch Program and to order an affordable, nutritious lunch for your public school student, please visit: https://nslunch.ca/
- To learn more and apply for the $750 Seniors Care Grant to help with the costs of household and health services, including home heating, please visit: https://novascotia.ca/
seniors-care-grant/. To learn more and apply for a Property Tax Rebate for Seniors of up to $800, please visit: https://beta. novascotia.ca/apply-property- tax-rebate-property-tax- rebate-seniors/. - To discover Nova Scotia Loyal and learn how to identify, buy, and support local Nova Scotian products, please visit: https://nsloyal.ca/
- To learn more and sign up for the Nova Scotia Guard to rise to the occasion in the wake of an emergency, please visit: https://nsguard.ca/
- To
book health services, get secure access to your own health records, or
find the right care option for you, please download the YourHealthNS app or visit: https://yourhealthns.
ca/
Stay informed with NSGov News. Sign up for a
monthly newsletter with information about community programs, services,
and news that matters to you, delivered straight to your inbox.
Subscribe at:
https://newsletter.novascotia.
For the most up-to-date information from the Government of Nova Scotia, please visit: https://novascotia.ca/.
Thank you,
The Premier’s Correspondence Team
Date: Tue, Dec 9, 2025 at 11:53 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>
This is to acknowledge that your email has been received by the Office of the Premier.
We appreciate the time you have taken to write.
NOTICE: This e-mail was intended for a specific person. If it has reached you by mistake, please delete it and advise me by return e-mail. Any privilege associated with this information is not waived. Thank you for your cooperation and assistance.
Avis: Ce message est confidentiel, peut être protégé par le secret professionnel et est à l'usage exclusif de son destinataire. Il est strictement interdit à toute autre personne de le diffuser, le distribuer ou le reproduire. Si le destinataire ne peut être joint ou vous est inconnu, veuillez informer l'expéditeur par courrier électronique immédiatement et effacer ce message et en détruire toute copie. Merci de votre cooperation.
From: David Amos <david.raymond.amos333@gmail.com>
Date: Tue, Dec 9, 2025 at 11:51 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <capitalclips@hotmail.com>, <Jasmin@jasminlaine.com>, news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.ca>, <News@nowmediainc.com>, news957 <news957@rogers.com>, Newsroom <Newsroom@globeandmail.com>, Robert. Jones <Robert.Jones@cbc.ca>, <brenda.paquette@cra-arc.gc.ca>, PABMINMAILG <PABMINMAILG@cra-arc.gc.ca>, fin.dcu-ucm.fin <fin.dcu-ucm.fin@canada.ca>, Wayne.Long <Wayne.Long@parl.gc.ca>, Damien.Kurek <Damien.Kurek@parl.gc.ca>, <info@northernperspective.ca>, <francois-philippe.champagne@parl.gc.ca>, fin.minfinance-financemin.fin <fin.minfinance-financemin.fin@canada.ca>, Chrystia.Freeland <Chrystia.Freeland@parl.gc.ca>, pm <pm@pm.gc.ca>, pierre.poilievre <pierre.poilievre@parl.gc.ca>, don.davies <don.davies@parl.gc.ca>, <Chris.dEntremont@parl.gc.ca>, elizabeth.may <elizabeth.may@parl.gc.ca>, Steven.Guilbeault <Steven.Guilbeault@parl.gc.ca>, Steven.MacKinnon <Steven.MacKinnon@parl.gc.ca>, JUSTMIN <JUSTMIN@novascotia.ca>, robert.gauvin <robert.gauvin@gnb.ca>, Susan.Holt <Susan.Holt@gnb.ca>, robert.mckee <robert.mckee@gnb.ca>, rob.moore <rob.moore@parl.gc.ca>, <dlametti@fasken.com>, Erik Andersen <twolabradors@shaw.ca>, premier <premier@gov.ab.ca>, premier <premier@ontario.ca>, premier <premier@gov.nl.ca>, premier <premier@gov.pe.ca>, <Kris.Austin@legnb.ca>, premier <premier@gov.yk.ca>, premier <premier@gov.nt.ca>, Office of the Premier <scott.moe@gov.sk.ca>, premier <premier@gov.bc.ca>, <premier@gov.nu.ca>, PREMIER <PREMIER@gov.ns.ca>, John.Williamson <John.Williamson@parl.gc.ca>, <melanie.joly@ised-isde.gc.ca>, <thadsha@ontariondp.ca>, <ned.kuruc@parl.gc.ca>, Speaker.President <Speaker.President@parl.gc.ca>, francis.scarpaleggia <francis.scarpaleggia@parl.gc.ca>, Yves-Francois.Blanchet <Yves-Francois.Blanchet@parl.gc.ca>, Sean.Fraser <Sean.Fraser@parl.gc.ca>, <rowan@ecologyaction.ca>, <john.fragos@fin.gc.ca>, <mediare@fin.gc.ca>, <cdeslongchamps@ctf.ca>, <hevans@ctf.ca>, <normanfarrell.ca@gmail.com>
Minister Champagne introduces legislation to implement Budget 2025: Canada Strong
News release
November 18, 2025 – Ottawa, Ontario – Department of Finance Canada
Today, the Honourable François-Philippe Champagne, Minister of Finance and National Revenue, introduced Bill C-15, Budget 2025 Implementation Act, No. 1, an important first piece of legislation to advance key Budget 2025: Canada Strong priorities.
Amid all the change and disruption happening in the world, Bill C-15 and by extension Budget 2025 action the government’s plan to build one Canadian economy and catalyse nation-building infrastructure, empower Canadians with lower costs and new opportunities, and protect our people, our communities, and our sovereignty. By spending less but investing more in Canada’s future, we will create more for ourselves than can ever be taken away and build an economy that is strong, self-sufficient, and resilient to global shocks.
Measures proposed in Bill C-15 to build a stronger Canadian economy include:
- Investing in Build Canada Homes to help double the pace of affordable home building over the next decade.
- Delivering the Clean Electricity investment tax credit to accelerate the investments needed to expand our clean electricity grid and enhancing the suite of existing Clean Economy investment tax credits to further support investments in clean technologies, clean technology manufacturing, and carbon capture, utilization, and storage.
- Introducing a Productivity Super-Deduction – a set of enhanced tax incentives covering all new capital investment that allows businesses to write off a larger share of the cost of these investments right away.
- Accelerating the path to construction of Alto High-Speed Rail, Canada’s first high-speed, 300 km/hour railway from Toronto to Québec City, to speed up travel within Canada’s most populated corridor.
- Supercharging investment in research and development by enhancing the Scientific Research and Experimental Development program, improving its process, and increasing the annual expenditure limit.
Measures proposed in Bill C-15 to make Canada’s tax system fairer and more efficient, include:
- Exempting the Canada Disability Benefit from income and proceeding with expanding the Disability Supports Deduction to help protect the financial stability of persons with disabilities.
- Introducing a temporary Personal Support Workers (PSW) Tax Credit to provide support of up to $1,100 per year to eligible PSWs.
- Increasing the Lifetime Capital Gains Exemption to apply to up to $1.25 million of eligible capital gains, as announced in Budget 2024.
- Eliminating the Underused Housing Tax to simplify Canada’s tax system and reduce administrative costs for the government and compliance costs for homeowners.
Measures proposed in Bill C-15 to strengthen and protect Canada’s financial sector and make it work better for Canadians include:
- Combatting financial fraud by requiring banks to have policies and procedures to detect and prevent consumer-targeted fraud, and to mitigate its impacts, collect and report data on fraud to the Financial Consumer Agency of Canada, and allow consumers to disable certain account features, and adjust maximum transaction amounts.
- Enhancing access to funds deposited by cheque to give Canadians quicker access to their own money and reduce reliance on short-term credit like payday loans or overdraft protection, especially for low-income Canadians and seniors.
- Helping credit unions grow and compete by making it easier for them to enter the federal framework and expand so they can continue to serve more Canadians.
- Completing the consumer-driven banking legislative framework to allow Canadians and businesses to securely share their financial data with third-party providers and give consumers clearer choices and better tools to manage their finances.
- Creating a regulated space for stablecoins to further support innovation and help build trust in digital payments.
Measures proposed in Bill C-15 to create a more efficient government include:
- Helping renew the public service workforce by offering an Early Retirement Incentive Program through the Public Service Pension Plan to help attrition drive workforce reductions.
Quotes
“The tabling of the Budget Implementation Act is a critical step forward in executing our plan to build a Canada that is confident, secure, and resilient—for today, and for generations to come. The proposed measures are focused on meeting the complexity of this moment: they will build our economy, empower Canadians to get ahead, and protect our country and sovereignty.”
- The Honourable François-Philippe Champagne, Minister of Finance and National Revenue
Associated links
Contacts
Media may contact:
John Fragos
Press Secretary
Office of the Minister of Finance and National Revenue
john.fragos@fin.gc.ca
Media Relations
Department of Finance Canada
mediare@fin.gc.ca
613-369-4000
General enquiries
Phone: 1-833-712-2292
TTY: 613-369-3230
E-mail: financepublic-financepublique@fin.gc.ca
Question Period Bloodbath: Liberals Choke on Their Own Green Words
Ethics Commissioner Freezes Defending C-15 Power Grab After Admitting He Never Read It
Catherine Abreu explains why she was one of two founding members to resign from Canada's Net-Zero Advisory Body last week, saying she 'could no longer, in conscience, sit on this government-appointed body' after policy rollbacks and oil subsidies in the Alberta energy memorandum of understanding.
Below rock bottom or smooth sailing? Secretary of state for CRA won't accept AG's scathing report
From: Deltell, Gérard - Député <Gerard.Deltell@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:26 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Bonjour,
Nous vous remercions d'avoir communiqué avec le bureau de Gérard Deltell, député de Louis-Saint-Laurent--
Ce courriel confirme la réception de votre correspondance.
Veuillez prendre note que votre demande sera traitée dans les meilleurs délais.
Cordialement,
Bureau de Gérard Deltell, député de Louis-Saint-Laurent--
***
Hello,
Thank you for contacting the office of Gérard Deltell, MP for Louis-Saint-Laurent--
This email confirms the receipt of your message.
Please note that your request will be processed as soon as possible.
Regards,
Office of Gérard Deltell, MP for Louis-Saint-Laurent--
From: Godin, Joël - Député <Joel.Godin@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Bonjour,
Au nom du député Joël Godin, merci d'avoir communiqué avec son bureau. Nous accusons réception de votre message et nous vous assurons que celui-ci lui sera transmis.
Cordialement,
|
|
Bureau de Joël Godin Député Portneuf—Jacques-Cartier Ministre du Cabinet fantôme responsable des Langues officielles
334, route 138, bureau 230 Saint-Augustin-de-Desmaures (Québec) G3A 1G8 Tél.: 418 870-1571 Sans frais : 1 888 285-0018
Suite 632, Édifice de la Confédération Ottawa (Ontario) K1A 0A6 Tél. : 613 992-2798
Avis de confidentialité Ce message contient des renseignements et/ou des pièces jointes qui sont strictement confidentiels ou
protégés.
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From: Garon, Jean-Denis - Député <jean-denis.garon@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Bonjour,
Nous accusons réception de votre courriel et nous vous en remercions.
Soyez assuré que votre correspondance recevra toute l’attention méritée. Celle-ci sera attribuée à la personne concernée pour le suivi approprié.
Si vous avez besoin d’aide directe du gouvernement fédéral, veuillez consulter la liste de ressources ci-dessous :
· Programme de subventions aux apprentis 1-866-742-3644
· Allocation canadienne pour enfants 1-800-387-1194
· Régime de pensions du Canada / Sécurité de la vieillesse 1-800-277-9915
· Agence du revenu du Canada 1-800-959-7383
· Assurance-emploi 1-800-808-6352
· Affaires mondiales/Aide consulaire internationale 1-800-267-8376
· Immigration, Réfugiés et Citoyenneté Canada 1-888-242-2100 portail d’IRCC
· Passeport Canada 1-800-567-6868
· Anciens combattants 1-866-522-2022
Merci d'avoir contacté notre bureau.
Cordialement,
- L'équipe de Jean-Denis Garon, député de Mirabel
From: Groleau, Jason - Député <jason.groleau@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:24 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.com>
Bonjour,
Nous vous remercions pour votre message.
Nous confirmons avoir bien reçu votre courriel et y répondrons dans les plus brefs délais.
Cordialement,
|
|
Équipe du député Jason Groleau (418) 381-1300
17136, boulevard Lacroix, Saint-Georges, Qc, G5Y 8G9 101-280, boulevard Vachon Nord, Sainte-Marie, Qc, G6E 0H2 |
From: Blanchette-Joncas, Maxime - Député <Maxime.Blanchette-Joncas@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 2:26 PM
Subject: Accusé réception
To: David Amos <david.raymond.amos333@gmail.com>
Bonjour,
Au nom de M. Maxime Blanchette-Joncas, député fédéral de Rimouski–La Matapédia, incluant La Mitis, Les Basques et la Neigette, nous accusons réception de votre message.
Soyez assuré(e) qu’il sera examiné avec attention dans les plus brefs délais par le député. Afin de nous permettre de traiter votre demande efficacement et de vous assurer un suivi adéquat, veuillez vous assurer que votre courriel contient les informations suivantes :
– Votre prénom et nom;
– Votre adresse complète;
– Un numéro de téléphone où nous pouvons vous joindre.
Veuillez également noter que nous répondons uniquement aux demandes provenant des citoyennes et citoyens des MRC de Rimouski-Neigette, de La Matapédia, de La Mitis et Les Basques.
Si votre courriel concerne Immigration, Réfugiés et Citoyenneté Canada (IRCC), nous vous invitons à consulter la section prévue à cet effet sur le site Web du député :
www.maximeblanchettejoncas.
Enfin, les chaînes de courriels sont également prises en compte et transmises aux instances appropriées.
Merci pour votre compréhension et votre collaboration.
Bonne journée,
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Maxime Blanchette-Joncas Député de Rimouski–La Matapédia, incluant La Mitis, Les Basques et la Neigette Vice-président du comité permanent de la science et de la recherche Porte-parole en matière d’innovation et de sciences Porte-parole en matière de jeunesse
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Bureau principal 320, rue Saint-Germain Est 7e étage, bureau 701 Rimouski (Québec) G5L 1C2 Téléphone : 418 725-2562 Sans frais : 1 866 720-2562
Bureau d’Ottawa Chambre des communes Ottawa (Ontario) K1A 0A6 Téléphone : 613 992-5302
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Bureau d’Amqui 35, boul. Saint-Benoît Est Amqui (Québec) G5J 2B8 Téléphone : 418 629-6456
Courriel maxime.blanchette-joncas@parl.
Site Web www.maximeblanchettejoncas.
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Réseaux sociaux
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Vous pouvez écrire au député sans frais de poste. Ce message est confidentiel et ne s’adresse qu’au destinataire. |
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From: David Amos <david.raymond.amos333@gmail.com>
Date: Mon, Dec 8, 2025 at 2:22 PM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <anthony.housefather@parl.gc.ca>, <tom.osborne@parl.gc.ca>, <kristina.tesserderksen@parl.gc.ca>, <Jean.Yip@parl.gc.ca>, <Gerard.Deltell@parl.gc.ca>, Sebastien.Lemire <Sebastien.Lemire@parl.gc.ca>, <william.stevenson@parl.gc.ca>
Cc: Alexandre.Boulerice <Alexandre.Boulerice@parl.gc.ca>, Leah.Gazan <Leah.Gazan@parl.gc.ca>, lori.idlout <lori.idlout@parl.gc.ca>, Heather.McPherson <Heather.McPherson@parl.gc.ca>, Gord.Johns <Gord.Johns@parl.gc.ca>, Jenny.Kwan <Jenny.Kwan@parl.gc.ca>, <Xavier.Barsalou-Duval@parl.gc.ca>, <Maxime.Blanchette-Joncas@parl.gc.ca>, <Mario.Beaulieu@parl.gc.ca>, <patrick.bonin@parl.gc.ca>, Martin.Champoux <Martin.Champoux@parl.gc.ca>, <Alexis.Brunelle-Duceppe@parl.gc.ca>, <alexis.deschenes@parl.gc.ca>, <Claude.DeBellefeuille@parl.gc.ca>, Rheal.Fortin <Rheal.Fortin@parl.gc.ca>, <jean-denis.garon@parl.gc.ca>, <MH.Gaudreau@parl.gc.ca>, <Marilene.Gill@parl.gc.ca>, <Andreanne.Larouche@parl.gc.ca>, Sebastien.Lemire <Sebastien.Lemire@parl.gc.ca>, Christine.Normandin <Christine.Normandin@parl.gc.ca>, <Yves.Perron@parl.gc.ca>, Luc.Theriault <Luc.Theriault@parl.gc.ca>, louis.plamondon <louis.plamondon@parl.gc.ca>, Gabriel.Ste-Marie <Gabriel.Ste-Marie@parl.gc.ca>, Mario.Simard <Mario.Simard@parl.gc.ca>, <Simon-Pierre.Savard-Tremblay@parl.gc.ca>, <carol.anstey@parl.gc.ca>, <jonathan.rowe@parl.gc.ca>, <clifford.small@parl.gc.ca>, <mike.dawson@parl.gc.ca>, Richard.Bragdon <Richard.Bragdon@parl.gc.ca>, <gabriel.hardy@parl.gc.ca>, <Luc.Berthold@parl.gc.ca>, <Joel.Godin@parl.gc.ca>, Bernard.Genereux <Bernard.Genereux@parl.gc.ca>, <Jacques.Gourde@parl.gc.ca>, <jason.groleau@parl.gc.ca>, <eric.lefebvre@parl.gc.ca>, <Richard.Martel@parl.gc.ca>, <dominique.vien@parl.gc.ca>, <pierre.paul-hus@parl.gc.ca>, dan.albas <dan.albas@parl.gc.ca>, <jasonlavigne@outlook.com>, Dana-lee Melfi <Dana_lee_ca@hotmail.com>, ragingdissident <ragingdissident@protonmail.com>, aaron.kennedy@gnb.ca <Aaron.Kennedy@gnb.ca>, <aaron.gunn@parl.gc.ca>
PACP Committee Meeting
Notices of Meeting include information about the subject matter to be examined by the committee and date, time and place of the meeting, as well as a list of any witnesses scheduled to appear. The Evidence is the edited and revised transcript of what is said before a committee. The Minutes of Proceedings are the official record of the business conducted by the committee at a sitting.
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Minutes of Proceedings
Conservative
Bloc Québécois
The Secretary of State made a statement and, with Jean-François Fortin, answered questions.
At 12:07 p.m., the meeting was suspended.
At 12:19 p.m., the meeting resumed in camera.
It was agreed, — That the proposed supplementary budget in the amount of $1,000 for the study of Report 5, Professional Services Contracts, of the 2024 Reports 5 to 7 of the Auditor General of Canada, be adopted.
People15
- Hamilton, Bob; 613-957-3688; Commissioner of Revenue and Chief Executive Officer of the CRA;
- Fortin, Jean-François; 613-957-3688; Deputy Commissioner;
- Arseneault, Vicki-Krista; 613-957-3688; Strategic Advisor;
- Brideau, Philippe; 613-957-3688; Strategic Advisor;
- Brochot, Dominique; 613-957-3688; Executive Assistant to the Deputy Commissioner;
- Desrosiers, Anne-Katerie; 613-957-3688; Financial and Administrative Assistan;
- Greene, Robert; 613-957-3688; Special Advisor to the Commissioner;
- Hillier, Ashley; 613-957-3688; Strategic Advisor;
- Inkesha, Audrey; 613-957-3688; Senior Operations Officer;
- Monteiro, Kathleen; 613-957-3688; Executive Assistant to the Chief of Staff;
- Oliva, Melinda; 613-957-3688; Strategic Advisor;
- Salibi, Tania; 613-957-3688; Executive Assistant to the Commissioner and Office Manager;
- Saintot, Nadine; 613-957-3688; Chief of Staff;
- St-Denis, Serge; 613-957-3688; Chauffeur;
- Teskey, Sandra; 613-957-3688; Financial and Administrative Assistant;
From: Kuruc, Ned - M.P. <ned.kuruc@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 1:00 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
Hamilton East-Stoney Creek
From: Blanchet, Yves-François - Député <Yves-Francois.Blanchet@parl.
Date: Mon, Dec 8, 2025 at 1:00 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
(Ceci est une réponse automatique)
(English follows)
Bonjour,
Nous avons bien reçu votre courriel et nous vous remercions d'avoir écrit à M. Yves-François Blanchet, député de Beloeil-Chambly et chef du Bloc Québécois.
Comme nous avons un volume important de courriels, il nous est impossible de répondre à tous individuellement. Soyez assuré(e) que votre courriel recevra toute l'attention nécessaire.
Nous ne répondons pas à la correspondance contenant un langage offensant.
L'équipe du député Yves-François Blanchet
Chef du Bloc Québécois
Thank you for your email. We will read it as soon as we can.
We do not respond to correspondence that contains offensive language.
From: David Amos <david.raymond.amos333@gmail.
Date: Mon, Dec 8, 2025 at 12:58 PM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <ned.kuruc@parl.gc.ca>, Speaker.President <Speaker.President@parl.gc.ca>
Cc: John.Williamson <John.Williamson@parl.gc.ca>, <melanie.joly@ised-isde.gc.ca>
17 Comments
Corporate Legal Immunity Clause Hidden in Carney Budget Bill Shocks Opposition Parties
1,241 Comments
From: Minister of Finance / Ministre des Finances <minister-ministre@fin.gc.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
Please be assured that we appreciate receiving your comments.
Le ministère des Finances Canada accuse réception de votre courriel.
Nous vous assurons que vos commentaires sont les bienvenus.
From: Guilbeault, Steven - Député <Steven.Guilbeault@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:00 PM
Subject: Réponse automatique : I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
Merci d’avoir écrit à Steven Guilbeault, député de Laurier–Sainte-Marie.
---------------
Thank you for contacting the office of Steven Guilbeault, Member of Parliament for Laurier–Sainte-Marie.
With our best regards,
From: Poilievre, Pierre - M.P. <pierre.poilievre@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:03 PM
Subject: Acknowledgement – Email Received / Accusé de réception – Courriel reçu
To: David Amos <david.raymond.amos333@gmail.
On behalf of the Hon. Pierre Poilievre, we would like to thank you for contacting the Office of the Leader of the Official Opposition.
Mr. Poilievre greatly values feedback and input from Canadians. We wish
to inform you that the Office of the Leader of the Official Opposition
reads and reviews every e-mail we receive. Please note that this
account receives a high volume of e-mails, and
we endeavour to reply as quickly as possible.
If you are a constituent of Mr. Poilievre in the riding of Battle River - Crowfoot and you have an urgent matter to discuss, please contact his constituency office at:
Phone: 1-780-608-4600
Fax: 1-780-608-4603
Hon. Pierre Poilievre, M.P.
Battle River – Crowfoot
4945 50 Street
Camrose, Alberta T4V 1P9
Once again, thank you for writing.
Sincerely,
Office of the Leader of the Official Opposition
______________________________
Au nom de l’honorable Pierre Poilievre, nous tenons à vous remercier d’avoir communiqué avec le Bureau du chef de l’Opposition officielle.
M. Poilievre accorde une grande importance aux commentaires et aux
suggestions des Canadiens. Nous tenons à vous informer que le Bureau du
chef de l’Opposition officielle lit et examine tous les courriels qu’il
reçoit. Veuillez noter que ce compte reçoit un
volume important de courriels et que nous nous efforçons d’y répondre
le plus rapidement possible.
Si vous êtes un électeur de M. Poilievre dans la circonscription de Battle River - Crowfoot et que vous avez une question urgente à discuter, veuillez contacter son bureau de circonscription :
Téléphone :
Télécopieur :
L’honorable Pierre Poilievre, député
Battle River – Crowfoot
4945, 50 Street
Camrose (Alberta) T4V 1P9
Encore une fois, merci de votre message.
Veuillez agréer nos salutations distinguées,
Bureau du chef de l’Opposition officielle
From: Premier of Yukon <Premier@yukon.ca>
Date: Mon, Dec 8, 2025 at 12:01 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
On behalf of The Honourable Currie Dixon, Premier of Yukon, we would like to acknowledge receipt of your email.
Please note that this is an automated response to let you know that your email has been received and that it will be reviewed at the earliest opportunity.
Thank you for taking the time to write.
Premier’s Correspondence Team
Executive Council
Government of Yukon
From: Moore, Rob - M.P. <Rob.Moore@parl.gc.ca>
Date: Mon, Dec 8, 2025 at 12:03 PM
Subject: Automatic reply: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: David Amos <david.raymond.amos333@gmail.
Thank you for contacting the Honourable Rob Moore, P.C., M.P. office. We appreciate the time you took to get in touch with our office.
If you did not already, please ensure to include your full contact details on your email and the appropriate staff will be able to action your request. We strive to ensure all constituent correspondence is responded to in a timely manner.
If your question or concern is time sensitive, please call our office: 506-832-4200.
Again, we thank you for taking the time to share your thoughts and concerns.
~*~*~*~*~*~*~*~
Office of the Honourable Rob Moore, P.C., M.P.
Member of Parliament for Fundy Royal
From: Office of the Premier <scott.moe@gov.sk.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>
This is to acknowledge that your email has been received by the Office of the Premier.
We appreciate the time you have taken to write.
NOTICE: This e-mail was intended for a specific person. If it has reached you by mistake, please delete it and advise me by return e-mail. Any privilege associated with this information is not waived. Thank you for your cooperation and assistance.
Avis: Ce message est confidentiel, peut être protégé par le secret professionnel et est à l'usage exclusif de son destinataire. Il est strictement interdit à toute autre personne de le diffuser, le distribuer ou le reproduire. Si le destinataire ne peut être joint ou vous est inconnu, veuillez informer l'expéditeur par courrier électronique immédiatement et effacer ce message et en détruire toute copie. Merci de votre cooperation.
From: Premier <PREMIER@novascotia.ca>
Date: Mon, Dec 8, 2025 at 11:57 AM
Subject: Thank you for your email
To: David Amos <david.raymond.amos333@gmail.com>
Thank you for contacting the Office of the Premier. This is an automatic confirmation that your message has been received.
Please note that the Premier receives a tremendous volume of e-mails and letters every week. If your message requires an answer, we will get back to you as soon as possible.
To get you the best answer possible and ensure accurate information, your message may be shared with other Ministers or appropriate government officials to respond on the Premier’s behalf. We appreciate your patience and understanding.
Here are some helpful resources:
- To learn more about Wind West, Canada's first offshore wind development, please visit:
https://novascotia.ca/wind-
west/ - For more information on the newly expanded Nova Scotia School Lunch Program and to order an affordable, nutritious lunch for your public school student, please visit: https://nslunch.ca/
- To learn more and apply for the $750 Seniors Care Grant to help with the costs of household and health services, including home heating, please visit: https://novascotia.ca/
seniors-care-grant/. To learn more and apply for a Property Tax Rebate for Seniors of up to $800, please visit: https://beta. novascotia.ca/apply-property- tax-rebate-property-tax- rebate-seniors/. - To discover Nova Scotia Loyal and learn how to identify, buy, and support local Nova Scotian products, please visit: https://nsloyal.ca/
- To learn more and sign up for the Nova Scotia Guard to rise to the occasion in the wake of an emergency, please visit: https://nsguard.ca/
- To
book health services, get secure access to your own health records, or
find the right care option for you, please download the YourHealthNS app or visit: https://yourhealthns.
ca/
Stay informed with NSGov News. Sign up for a
monthly newsletter with information about community programs, services,
and news that matters to you, delivered straight to your inbox.
Subscribe at:
https://newsletter.novascotia.
For the most up-to-date information from the Government of Nova Scotia, please visit: https://novascotia.ca/.
Thank you,
The Premier’s Correspondence Team
From: David Amos <david.raymond.amos333@gmail.
Date: Mon, Dec 8, 2025 at 11:56 AM
Subject: Fwd: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: <brenda.paquette@cra-arc.gc.ca
Cc: news <news@chco.tv>, Nathalie.G.Drouin <Nathalie.G.Drouin@pco-bcp.gc.
From: Min.Mail / Courrier.Min (CRA/ARC) <PABMINMAILG@cra-arc.gc.ca>
Date: Wed, Jan 3, 2024 at 1:15 PM
Subject: I thank you for your correspondence, which she received on October 8, 2023. 2023-006285 and 2023-006287.
To: david.raymond.amos333@gmail.
Cc: fin.dcu-ucm.fin@canada.ca <fin.dcu-ucm.fin@canada.ca>
David Raymond Amos
david.raymond.amos333@gmail.
On behalf of the Honourable Marie-Claude Bibeau, Minister of National Revenue, I thank you for your correspondence, which she received on October 8, 2023.
I assure you that the concerns you expressed have been carefully considered. The Canada Revenue Agency administers the tax system and applies the current tax legislation, while the Department of Finance Canada develops federal tax policy and amends the legislation. I am therefore sending a copy of your correspondence to the Honourable Chrystia Freeland, Minister of Finance, for her consideration.
Thank you again for writing.
Yours sincerely
BPaquette
Brenda Paquette
Director
Executive Correspondence and
Language Services Division
Canada Revenue Agency
c.c.: Hon. Chrystia Freeland‚ P.C.‚ M.P.
Minister of Finance
---------- Forwarded message ----------
From: "Minister of Public Safety / Ministre de la Sécurité publique
(PS/SP)" <ps.ministerofpublicsafety-
Date: Thu, 18 Jan 2024 16:17:02 +0000
Subject: Response from Public Safety Canada - LEB-001083 / Réponse de
Sécurité Publique Canada - LEB-001083
To: "david.raymond.amos333@gmail.
Unclassified | Non classifié
Dear David Amos,
This is in response to your correspondence dated July 24, 2019,
addressed to the Right Honourable Justin Trudeau, Prime Minister of Canada, concerning the New Brunswick Police Commission.
We regret to inform you that after examining your correspondence, it has
been determined that the subject matter which you raise does not fall
under the purview of our department and portfolio agencies. This can be
brought to the attention of the Saint John, New Brunswick Police
Commission.
Consequently, no response will be provided.
Thank you for taking the time to write.
Ministerial Correspondence Unit
Public Safety Canada
Unclassified | Non classifié
Building trust in society and solving important problems
About us
Welcome to PwC Canada
We have a proud 110-year history of helping Canadian organizations thrive. Our 6,500+ partners and staff are located coast to coast and bring their expertise to provide quality services and products that help solve important problems.
Our industry-focused professional services include audit and assurance, tax, deals and consulting targeting solutions for cybersecurity, privacy, financial crime, workforce of the future, finance transformation, value creation, strategic reassessment and cost optimization. We work as one firm to bring different perspectives and capabilities together to achieve what matters most.
With offices in 149 countries and more than 370,000 people, we are among the leading professional services networks in the world. We deliver the best of our collective thinking, experience and solutions to build public trust and create value for our people, clients and communities.
Tax Insights: Bill C-15 implements SR&ED, capital cost allowance and transfer pricing changes and more
December 04, 2025
Issue 2025-43
In brief
What happened?
On November 18, 2025, the federal government tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025. Key tax measures in Bill C-15:
- significantly enhance the scientific research and experimental development (SR&ED) tax incentive program
- implement (or reinstate) various accelerated capital cost allowance (CCA) measures
- enhance (or introduce) various refundable investment tax credits (ITCs) for the clean economy
- change Canada’s transfer pricing rules
- raise the lifetime capital gains exemption to $1.25 million
- repeal the Digital Services Tax Act as of June 20, 2024 (the date of original enactment)
Why is it relevant?
Bill C-15 includes legislation to implement a variety of tax measures, the legislative progress for many of which has been long awaited by taxpayers and tax practitioners.
Actions to consider
Taxpayers should be aware of the tax changes contained in Bill C‑15, some of which represent significant Canadian tax policy changes. Discuss with your PwC adviser how these new measures might apply to you or your business and begin preparations to implement and account for them.
The takeaway
The legislation in Bill C‑15 covers a wide range of tax measures, including many technical amendments. Many of these tax measures have been long awaited by taxpayers, such as the SR&ED, accelerated CCA and clean economy ITC measures, as well as repealing the DSTA. With only a few weeks remaining before Parliament adjourns for the winter break, it is unclear whether Bill C‑15 will be enacted in 2025 or early 2026. Nevertheless, it is advisable that taxpayers learn about these changes, determine whether any could apply (or benefit) them and start preparing for their implementation.
Contact us
Colin is PwC Canada’s Tax Policy Leader. He helps PwC and their clients respond to changing tax legislation. His career at PwC spans more than 25 years across a number of geographies, client sizes and tax competencies. His clients include large public and private companies based in Toronto, large multinationals and private equity funds from around the world.
Colin works with companies in the engineering, construction and industrial product industries as well as investors in real estate and infrastructure assets.
Tel: 416 723 0321
Partner, Government Incentives, PwC Canada
Tel: 514-205-5276
Héloïse is a partner in the government incentives team. She holds a master’s degree in Tax and a bachelor of Laws and has been working in the field of Canadian tax for the past ten years.
She has specialized in the area of tax and non-tax incentives related to investment and innovation projects, as well as the commercialization of intellectual property (IP Box).
She also assists corporations with their project to establish a presence in Canada.
C-15 , 45th Parliament, 1st session Monday, May 26, 2025, to present
Summary
Progress
House of Commons
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, November 20, 2025 |
|
Friday, November 21, 2025 |
|
Monday, November 24, 2025 |
|
Tuesday, November 25, 2025 |
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Wednesday, November 26, 2025 |
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Thursday, November 27, 2025 |
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Tuesday, December 2, 2025 |
|
Thursday, December 4, 2025 |
|
Friday, December 5, 2025 |
Senate
Committee meetings
| Meeting date | Details |
|---|---|
Tuesday, December 2, 2025 |
Meeting 22 |
Tuesday, December 2, 2025 |
Meeting 23 |
Wednesday, December 3, 2025 |
Meeting 24 |
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Wednesday, November 26, 2025 |
Sitting 38
Pre-study of House bill
|
Notes
About the Canadian Tax Foundation
Founded in 1945 as an independent tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association, the Foundation provides a unique forum for lawyers, accountants, academics and other tax professionals to work together for the betterment of the Canadian tax system and the tax profession in general.
For our 13,000 plus members, the Foundation is a valuable resource for the scope and depth of the tax information it provides and for its services to members, which support their everyday work in the taxation field.
The Foundation has long been respected by Government policy makers and administrators for its objectivity, its focus on current tax issues, its concern for improvement of the Canadian tax system, and its significant contribution to tax and fiscal policy.
Our Mission
The Canadian Tax Foundation is Canada’s leading source of insight on tax issues. The Foundation promotes understanding of the Canadian tax system through analysis, research, and debate, and provides perspective and impartial recommendations concerning its equity, efficiency, and application.
Our Work
The Foundation fulfils its educational mandate through conferences, seminars and a wide range of publications.
The Foundation also sponsors or directly carries out expert research in the fields of taxation and public finance, publishes the results of that research, and provides opportunities for discussion of tax issues among business and professional people, academics, and government officials.
Canadian Tax Foundation
145 Wellington Street West,
Suite 1400
Toronto, Ontario
M5J 1H8
416-599-0CTF (0283)
Director, Québec Office Carl Deslongchamps |
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Fondation canadienne de fiscalité
1250 boul. René-Lévesque ouest
Bureau 2820
Montreal, Québec
H3B 4W8
(514)939-6323
Board of Governors
As of December 01, 2024
Officers
Chair
Anu Nijhawan
Vice-Chair and Chair
of the Executive Committee
Michael R. Smith
Second Vice-Chair
Dominic Belley
Past Chair
Dean Landry
Executive Director and CEO
Heather L. Evans
hevans@ctf.ca
Chief Financial Officer
Shelly Ali
Corporate Secretary
Kaley Evans
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Geoffrey Loomer ³ University of Victoria Victoria |
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Michael Lubetsky ² McMillan LLP Toronto |
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Paul Lynch ¹ KPMG LLP Toronto |
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Advisors-at-LargeAppointed by the Board of Governors
¹ Chartered Professional Accountants of Canada
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WORKSHOPS | SUNDAY, NOVEMBER 30These workshops run concurrently. You can register for a workshop in addition to your conference registration, for an additional fee.Space is limited. »View the full workshop details. |
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| 9:30 AM - 12:00 PM Start times vary |
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7:00 AM - 8:00 AM |
INTERNATIONAL TAXATION [MACLEOD HALL BCD, SOUTH BUILDING]DAY 2 | Monday, December 1 |
| MODERATOR: Mark Coleman, EY LLP, Calgary |
| 8:00 AM - 9:00 AM |
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US Tariffs, Trade Disputes and their Tax Implications for Canadian Businesses This session will explore the growing challenges facing Canadian businesses engaged in cross-border trade with the United States. As global trade policy continues to evolve – through new tariffs, retaliatory measures or adjustments to custom duties, Canadian companies must be prepared to manage the resulting operational and tax implications. Topics will include:
Jakub Uziak, Deloitte LLP, Toronto |
| 9:00 AM - 9:05 AM Question Period |
| 9:10 AM - 10:10 AM |
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Uniquely Canadian Issues in the Pillar 2 Context The OECD’s global minimum
tax regime presents a range of unique challenges and considerations for
multinational enterprises with a presence in Canada, particularly in
light of recent international developments. This session will address a
variety of considerations of particular relevance to Canadian taxpayers,
commencing with the impact of recent developments (including the
proposal by G7 nations to exempt US-parented groups from certain
components of the GloBE rules). The session will also cover unique
interpretive questions stemming from interactions between the OECD model
rules (as enacted through the Global Minimum Tax Act) and commonly
encountered aspects of Canada’s domestic corporate income tax system.
Finally, this session will address the interaction of the global minimum
tax regime with Canada’s foreign affiliate rules, including both
technical and policy considerations.
Mark Dumalski, CPA, CA, Deloitte LLP, Ottawa |
| 10:10 AM - 10:15 AM Question Period |
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10:15 AM - 10:40 AM |
| MODERATOR: Daryl Maduke, CPA, CA, BDO Canada LLP, Vancouver |
| 10:40 AM - 11:20 AM |
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Regulation 105 Sigita Bersenas, RSM Canada LLP, Toronto |
| 11:20 AM - 11:25 AM Question Period |
| 11:30 AM - 12:10 PM |
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Current Transfer Pricing Landscape Kaitlin Gray, Osler, Hoskin & Harcourt LLP, Calgary Amanda Heale, Osler, Hoskin & Harcourt LLP, Toronto
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| 12:10 PM - 12:15 PM Question Period |
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12:15 PM - 2:00 PM |
| MODERATOR: Josianne Gagnon, Dollarama L.P., Montréal |
| 2:00 PM - 2:40 PM |
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A Comparison of Canadian and US Taxation of Partnerships
Saul Abrams, MLT Aikins LLP, Calgary |
| 2:40 PM - 2:45 PM Question Period |
| 2:50 PM - 3:30 PM |
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EIFEL Is Bigger Than You Think The EIFEL regime has
application beyond public multinational corporations and must be
considered in the context of large private corporations. Unexpected
consequences may flow as a result of the breadth of the “eligible group”
concept and the affiliation rules, for example. Topics to be discussed
will include the typical profile of taxpayers who are subject to EIFEL
and may be unaware, timing for the filing of elections, and practical
implications of sharing information between parties. Jo-Anne Anderson, CPA, CA, Deloitte LLP, Edmonton |
| 3:30 PM - 3:35 PM Question Period |
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3:35 PM - 4:00 PM |
| MODERATOR: Bruce Ball, Canadian Tax Foundation, Toronto |
| 4:05 PM - 4:45 PM |
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Section 116 Challenges for Foreign Investment
Marshall R. Haughey, Bennett Jones LLP, Calgary
Jared Mackey, Bennett Jones LLP, Calgary |
| 4:45 PM - 4:50 PM Question Period |
| 4:55 PM - 5:35 PM |
| FAPI – Cross-border integration for CCPCs: The Good, The Bad, and the Possible Recent proposals concerning cross-border integration mechanisms have had a significant impact on the taxation of Canadian-controlled private corporations and their foreign affiliates. these proposals include changes to the relevant tax factor, the introduction of the concept of foreign accrual business income, and amendments to the computation of the capital dividend account balance, among others. This session will explore the positive aspects of these amendments, including planning opportunities and considerations. The presenters will also explore additional possible amendments to the Income Tax Act which may further improve cross-border integration, including modifications to the aggregate investment income definition and the foreign tax credit provisions. Hetal Kotecha, CPA, CA, BDO Canada LLP, Toronto Daryl Maduke, CPA, CA, BDO Canada LLP, Vancouver |
| 5:35 PM - 5:40 PM Question Period |
| 5:40 PM ADJOURNMENT |
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5:45 PM - 7:30 PM Location: Murrieta's West Coast Bar and Grill | 200-808 1 St SW |
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9:00 PM - 12:00 AM Location: Major Tom Bar | 700 2 St SW (40th Floor Stephen Avenue Place) |
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7:00 AM - 8:00 AM |
INTERNATIONAL TAXATION [MACLEOD HALL BCD, SOUTH BUILDING]
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| MODERATOR: Michelle Moriartey, Farris LLP, Vancouver |
| 8:00 AM - 9:00 AM |
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Financing Structures | Convertible Debt / Debentures
Siwei Chen, Borden Ladner Gervais LLP, Calgary |
| 9:00 AM - 9:05 AM Question Period |
| 9:10 AM - 10:10 AM |
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The Non-Resident Trust Rules This session will provide a
focused refresher on the amendments to Canada’s section 94 non-resident
trust (NRT) rules which were enacted in 2013. With today’s globally
mobile clients and increasingly common cross-border structures, certain
non-resident trusts can easily be caught and be deemed resident in
Canada and subject to tax in Canada on their worldwide income.
Michael Cadesky, FCPA, FCA, TEP, Cadesky Tax, Toronto |
| 10:10 AM - 10:15 AM Question Period |
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10:15 AM - 10:35 AM |
PLENARY SESSIONS | TUESDAY, DECEMBER 2LOCATION: EXHIBIT HALL E, NORTH BUILDING |
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| 10:35 AM - 10:45 AM |
Lifetime Contribution Award Ceremony |
| 10:45 AM - 11:05 AM |
Judicial Update from the Tax Court of Canada The Hon. Gabrielle St-Hilaire, Chief Justice, Tax Court of Canada, Ottawa |
| 11:05 AM - 11:20 AM |
Department of Finance Update Trevor McGowan, Department of Finance, Ottawa |
| 11:20 AM - 12:35 PM |
CRA Roundtable Discussion |
| 12:35 PM | ADJOURNMENT |



































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