Notice of meeting

Standing Committee on Public Accounts (PACP)
44th Parliament, 1st Session

Meeting 63

Thursday, May 11, 2023, 3:30 p.m. to 5:30 p.m.
Room 225-A West Block Building, 3938 Wellington Street
Televised

Report 27: Pierre Elliott Trudeau Foundation

Witnesses

Canada Revenue Agency

• Bob Hamilton, Commissioner of Revenue and Chief Executive Officer
• Geoff Trueman, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch
• Sharmila Khare, Director General, Charities Directorate, Legislative Policy and Regulatory Affairs Branch

Opening Remarks

Opening remarks for Bob Hamilton, Commissioner of Revenue, Canada Revenue Agency

House of Commons’ Standing Committee on Public Accounts
Study of the Pierre Elliott Trudeau Foundation
Ottawa, Ontario
May 11, 2023

Good afternoon.

Thank you, Mr. Chair, for the invitation to appear before you to discuss the CRA’s role and responsibilities with respect to registered charities.

For this purpose, I am accompanied by Mr. Geoff Trueman, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch and Ms. Sharmila Khare, Director General, Charities Directorate.

Given the many privileges it provides, registration as a charity also comes with an obligation to follow the longstanding rules for charities under the law.

As the federal regulator, the Canada Revenue Agency (CRA) has a responsibility to ensure that all registered charities operate in compliance with the Income Tax Act. This is a critical factor in maintaining the integrity of the charitable sector, as well as the public’s confidence in that sector.

The CRA administers the provisions of the Income Tax Act as they relate to registered charities. It fulfils this responsibility by monitoring the operations of registered charities and promoting compliance through a balanced program of education, client service, and responsible enforcement.

There are several factors the CRA considers when making a determination as to whether an organization qualifies, or continues to qualify, for charitable registration. Such a determination may only be performed after a full consideration of all of the relevant facts on a case-by-case basis.

As part of the CRA’s risk-based approach to promote and enforce compliance, we have a number of educational tools and initiatives such as outreach programs, client service programs, reminder letters, and website information to help charities understand their legal obligations.

The CRA carefully reviews available information to assess the risk of an organization’s potential non-compliance with the Income Tax Act, and to establish appropriate next steps from an Income Tax Act enforcement perspective.

Any next steps for enforcement would be informed by the conclusions of the risk assessment. Where warranted, the CRA may undertake an audit.

Non-audit interventions are intended to proactively prevent or address minor types of non-compliance, which in turn allows the CRA to direct its audit resources to those charities that are at a higher risk of engaging in more serious acts of non-compliance.

Generally speaking, a charity’s non-compliance is deemed to be high-risk when the charity’s operations pose risks to charitable donors or beneficiaries, charitable assets, or Canada’s tax base.

As the charitable sector is supported by all Canadian taxpayers, the CRA is committed to enhancing the transparency and accountability of charities by providing relevant information about charities to the public at large.

The Income Tax Act allows for the disclosure of certain information about registered charities, such as information about sanctions that have been imposed, and the reasons for revocation.

The CRA’s List of charities and certain other qualified donees provides a significant amount of information about each charity, further identifies what other information about charities is publicly available, and provides instructions on how the public can request this information.

However, it is important for me to underscore that the confidentiality provisions of the Income Tax Act do still impose limits on the CRA, which prevents it from commenting on specific organizations or cases.

If members of the public are concerned that a registered charity is not complying with the provisions of the Act, they are encouraged to contact the CRA’s Leads Program.

The CRA reviews every allegation made or information it receives to determine if there was non-compliance with the legislation it administers.

However, it cannot provide any feedback nor updates on leads it receives or subsequent actions taken, including whether an audit is ongoing, unless an audit results in a charity being revoked, annulled, suspended, or penalized. The CRA posts such cases on its website to provide transparency to Canadians regarding its decisions with respect to charities.

Thank you, Mr. Chair, for the opportunity to appear before you today. Given the technical nature of the matter before you, we welcome the opportunity to answer any questions you may have.

Issue Notes

1. What is the CRA’s role as the federal regulator of charities?

   Key messages:

   • As the federal regulator of registered charities, the CRA’s Charities Directorate is responsible for promoting compliance with the income tax legislation and regulations relating to charities through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians.
   • The Charities Directorate’s core functions include:
     • Reviewing applications for charitable registration;
     • Answering enquiries from, and providing educational resources to, charities and the public;
     • Developing guidance for the charitable sector on the requirements of registration;
     • Monitoring the activities of registered charities to ensure compliance with the Act; and
     • Protecting the sector from terrorist financing abuse through focussed application review, monitoring and compliance functions.
   • Currently, there are approximately 86,000 registered charities in Canada.
   • The CRA registers charities and monitors their operations to make sure they comply with their obligations under the Income Tax Act and common law.
   • It accomplishes this through a balanced program of education, quality service, and responsible enforcement, which includes audits.
   • The CRA uses various tools to promote and enforce compliance by registered charities. Given the statutory and common law framework, we evaluate whether organizations are, in fact, operated in furtherance of legitimate charitable purposes and have allocated their funds accordingly, through a review of their activities.

2. What are the requirements for an organization to become a registered charity? What are the obligations and advantages of being registered?

   Key messages:

   • In order to be registered as a charity, an organization must apply to the CRA and demonstrate that it:
     • Is established exclusively for charitable purposes and devotes all of its resources to activities that further those purposes.
     • Provides a benefit to the public.
     • Does not carry on any activities that are illegal in Canada or contrary to Canadian public policy.
   • The term “charitable” is not defined in the Income Tax Act, so the CRA considers court decisions to determine what is charitable. According to the courts, charitable purposes must fit within one of the following categories:
     • relief of poverty
     • advancement of education
     • advancement of religion
     • certain other purposes beneficial to the community in a way the law regards as charitable
   • The main obligations of a registered charity are to:
     • Devote its resources (funds, personnel, and property) to its charitable purposes and activities.
     • File its annual Form T3010, Registered Charity Information Return,within six months of its fiscal year-end.
     • Meet its annual spending requirement (disbursement quota).
     • Keep adequate books and records in Canada, and make them available for review by the Canada Revenue Agency on request.
     • Make sure that official donation receipts are complete and accurate when issued.
     • Control and direct the use of all its resources (funds, personnel, and property).
     • Maintain its status as a legal entity.
   • Once registered, registered charities benefit from the following advantages:
     • They can issue official donation receipts for gifts they receive, which donors can use to claim charitable tax credits (for individuals) or deductions (for corporations).
     • They are exempt from paying income tax under Part I of the Income Tax Act.
     • They are eligible to receive gifts from other registered charities, such as foundations.
     • Many goods and services they provide are exempt from goods and services tax/harmonized sales tax (GST/HST).
     • In many situations, they can also claim a partial rebate for the GST/HST they pay.

3. What is the CRA’s approach to compliance in regard to registered charities?

   Key messages:

   • The Minister's authority under the Income Tax Act (Section 231.1) to audit an organization is quite broad and can even be done randomly, so there is no established threshold of evidence the CRA must meet to determine that an audit would be warranted.
   • In practice, the Charities Directorate uses a risk-based approach to promote and enforce compliance within the charitable sector.
   • Through this approach, the CRA provides early education and outreach through non-audit interventions to address minor types of non-compliance, and directs its audit resources to those charities that are at a higher risk of engaging in more serious acts of non-compliance.
   • Generally speaking, a charity’s non-compliance is deemed to be high-risk when the charity’s operations pose risks to charitable donors or beneficiaries, charitable assets, or Canada’s tax base.
   • Registered charities are generally selected for audit for one or more of the following reasons:
     • a review of specific legal obligations under the Income Tax Act;
     • a review of information from their T3010 annual information return;
     • to follow-up on a previous compliance agreement;
     • a referral from another area of the CRA;
     • information from other government departments; or
     • complaints from the public, articles in the media or other publicly available sources.
   • If non-compliance is identified as a result of an audit, our risk-based approach provides for various interventions.
   • In cases of lower risk non-compliance, the Charities Directorate will generally give a charity the chance to correct its non-compliance through education or a compliance agreement; while other interventions, such as sanctions or revocation, are reserved for cases where a charity has engaged in more serious acts of non-compliance.
   • In all cases where an audit identifies non-compliance, the CRA will send the charity an ‘administrative fairness letter’ in which it provides a detailed summary of its audit findings. The charity then has the option to submit representations to the CRA. The CRA will review and consider these representations prior to reaching a final decision.
   • If the CRA proposes to apply a sanction or to revoke or annul a charity’s registration following an audit, and the charity believes the CRA has not interpreted the facts or applied the law correctly, it can avail itself of its recourse rights by filing an objection, in writing, to the CRA’s Appeals Branch.
   • The Appeals Branch is responsible for the objection process, and its mandate is to review the decision fairly and transparently. If the charity disagrees with the CRA’s decision about its objection, it has the right to appeal to the Federal Court of Appeal or the Tax Court of Canada, depending on the type of appeal.

4. How does the CRA handle leads it receives?

   Key messages:

   • The CRA uses various sources of information and risk assessment methods to identify potential cases of non-compliance by registered charities.
   • For example, the CRA uses a combination of system queries, algorithms, and data validation. However, in order to preserve the integrity of its compliance programs, as a standard practice the CRA does not disclose specific details about its risk assessment and audit or review techniques. Releasing such information could undermine CRA’s compliance efforts.
   • All leads that the CRA receives are reviewed to determine if there is non-compliance with the legislation we administer.
   • The CRA’s range of actions against non-compliance with tax laws may include helping a charity to understand the rules, signing a compliance agreement, applying a sanction/penalty, or revoking the registered status of the organization.
   • Note that many audit results cannot be publicly disclosed. This occurs for audits that are closed with no concerns being identified, or that result in an education letter or compliance agreement.

5. What is foreign interference?

   Key messages:

   • Foreign Interference (also referred to as foreign influenced activities) is recognized as one of various threats to the security of Canada, as defined in the Canadian Security Intelligence Service Act.
   • The Act defines foreign-influenced activities as “activities within or relating to Canada that are detrimental to the interests of Canada and are clandestine or deceptive or involve a threat to any person.”
   • Foreign interference is distinct from normal diplomatic conduct or acceptable foreign state lobbying; it is purposely covert, malign, and deceptive.
   • Foreign governments engage in foreign interference activities in Canada and target Canadians to advance their interests, sometimes at Canadians’ expense, in an effort to achieve geopolitical, economic, military, and strategic advantage.

6. As the regulator of charities, does the Charities Directorate have a role to play in combatting foreign interference?

   Key messages:

   • As the federal regulator of registered charities, the CRA is responsible for promoting compliance with the income tax legislation and regulations relating to charities through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians.
   • The CRA monitors the operations of registered charities to make sure they comply with their obligations under the Income Tax Act and common law.
   • The CRA’s role is administrative and it does not have the mandate to assess whether a charity may be involved in foreign interference activities.
   • Though everyone has a role to play in protecting Canada’s democracy and national security, it is the responsibility of law enforcement authorities outside the CRA to investigate and/or lay criminal charges in accordance with Canadian laws relating to suspected foreign interference undertaken by a foreign government, those acting on its behalf, or domestic organizations that may be the target of these activities.
   • In the context of allegations that may be raised against a charity, the CRA could only assess whether the organization was complying with the requirements of the Income Tax Act and common law.

7. Official donation receipts – what are the basic rules?

   NOTE: The term ‘property’ refers to any property (cash, land, buildings, or other assets such as artwork, etc.) that is donated/gifted to a charity. A gift that is eligible for a donation receipt is a voluntary transfer of property without valuable consideration.

   Key messages:

   • Only registered charities and other types of qualified donees (for example, registered journalism organizations and registered Canadian amateur athletic associations) can issue official donation receipts that qualify for charitable tax credits (for individuals) or deductions (for corporations).
   • An official donation receipt can only be issued for the eligible amount of a gift. While under the common law a gift is a voluntary transfer of property without valuable consideration to the donor, the issuing of receipts is governed by the requirements of the Income Tax Act.
   • Although qualified donees can issue official donation receipts, they are not required by the Income Tax Act to do so.
   • Issuing receipts carries a certain administrative burden. Therefore, some charities choose not to issue receipts at all; while others may only issue receipts for gifts that meet certain criteria, such as setting a minimum value of gifts for which a receipt will be issued.
   • Donors cannot claim a charitable tax credit or deduction unless they are issued an official donation receipt. As a result, registered charities are encouraged to make potential donors aware of any circumstances in which a receipt will not be issued.
   • The Income Tax Act does not require that donation receipts be issued within a certain timeframe; however, the CRA suggests that registered charities issue receipts by February 28 of the calendar year that follows the year of the donation. This allows donors to claim their donations on their annual income tax returns.
   • A registered charity may issue receipts periodically through the year or, for cash donations, issue one cumulative receipt for the year. For non-cash gifts, a separate receipt must be issued for each donation.

8. To whom can official donation receipts be issued to?

   Key messages:

   • A qualified donee can only issue an official donation receipt to the individual or organization that made the gift – this is referred to as the “true donor.”
   • A charity cannot issue an official donation receipt in the name of anyone but the true donor. Doing so would be in contravention of the Income Tax Act and the Income Tax Regulations.
   • Every official donation receipt that is issued by a qualified donee must identify the name and address of the donor.
   • It must be the individual, organization or corporation that made the gift and the donated property had to originally belong to the donor. A common example where a gift is not made by the true donor is in the case of donations collected at store checkouts. The store accumulates those donations and eventually donates the amount to a charity. Although the store is transferring the funds to the charity, the donating customers are in fact the true donors in this case. As such, the store would not be entitled to a receipt.
   • Although the onus is on charities to ensure that they issue donation receipts in accordance with the Income Tax Act and the Income Tax Regulations, the CRA understands that, ultimately, a charity must, for the most part, rely upon information provided to it by the donor.
   • While charities have reporting requirements for non-resident donors, nothing prevents a charity from issuing an official donation to a donor that is outside Canada. However, the receipt can only be claimed for tax purposes in very limited circumstances based on whether the donor has income tax obligations in Canada.

9. Is any information about donors or issued donation receipts available to the public?

   Key messages:

   • Information about donors, including copies of issued donation receipts, is not identified by the Income Tax Act as public information. As a result, this information is considered to be confidential taxpayer information.
   • Information about registered charities and other qualified donees that is available to the public is explicitly identified by the Income Tax Act (at subsections 149.1(15) and 241(3.2)). Any information that is not identified by those disclosure provisions is subject to the confidentiality provision (at subsection 241(1) and 241(5)).
   • Registered charities are generally not required to submit donor information to the CRA as part of their annual filing requirements using Form T3010, Registered Charity Information Return. If they choose to provide this information, such as in the financial statements that must be attached to Form T3010, that information would be considered confidential.
   • However, where a registered charity receives a donation or a non-cash gift valued at $10,000 or more from a non-resident donor, the charity must provide the CRA with the name of the donor and the value of each donation over $10,000 in a confidential schedule of Form T3010. This applies to donations from non-resident donors who are not Canadian citizens, not employed or carrying on a business in Canada, nor having disposed of taxable Canadian property.
   • It is also acceptable for a charity to accept a donation from an anonymous donor, which may or may not originate from a donor outside Canada. While no receipt could be issued in those instances, there would be no contravention of the Income Tax Act to receive such a donation.
   • Registered charities are required to maintain adequate books and records relating to donations they receive, which includes keeping copies of issued donation receipts, and they must make those records available to the CRA upon request (for example, in the context of an audit). Also, a charity must keep copies of official donation receipts for a minimum of two years from the end of the calendar year in which the donations were made.

10. Returning charitable gifts – what does the legislation permit?

    Key messages:

    • At law, a gift will generally transfer ownership of the money or other property from the donor to the charity. Once the transfer is made, the charity is obliged to use the gift in carrying out its charitable purposes.
    • Each situation would, however, require a review of the facts. A charity can occasionally be obliged by law to return gifts to donors. For example, under trust law, which is largely within provincial jurisdiction, ownership of gifted property could revert to the donor under certain circumstances. This could be the case if a project for which a charity received donations becomes impossible to achieve.
    • The Income Tax Act requires a registered charity to devote its resources exclusively to its charitable purposes and activities, and prohibits it from making gifts to non-qualified donees (although, given recent legislative changes to the Income Tax Act, if the accountability requirements of the Act are met, a charity can make a grant to a non-qualified donee).
    • A registered charity that returns donated property could be regarded as making a gift to a non-qualified donee, or providing an undue benefit, which are contraventions of the Act and could result in sanctions.
    • Registered charities are also subject to provincial and other federal legislation, as well as common law, particularly the law of trusts, all of which might affect their ability to legally return donated property to donors.

11. What happens if a charity does return a gift?

    Key messages:

    • The CRA strongly recommends that charities consult legal counsel prior to returning a gift as the return of gifts to donors is typically a matter of trust law and ultimately a matter for a court to decide.
    • However, the Income Tax Act does have rules that apply when a registered charity returns a gift. The registered charity must inform the CRA if an official donation receipt was issued for the original property and if the returned property has a fair market value of more than $50.
    • The information to be submitted to the CRA includes:
    • a description of the returned property
    • the fair market value of the returned property at the time it is returned
    • the date on which the property was returned
    • the name and address of the person that the property was returned to including, in the case of an individual, their first name, initial, and last name
    • the information contained in the original donation receipt, or a duplicate copy of the original receipt.
    • The information must be submitted to the CRA within 90 days after the day the property is returned. The CRA can then disallow a tax credit or deduction that was claimed by the donor in relation to the returned property.
    • Before returning donated property, charities should also determine if other provincial or federal legislation may affect their ability to legally return donated property.

12. Organization-specific information
    (The Pierre Elliott Trudeau Foundation)

    Key messages:

    • The CRA can confirm that The Pierre Elliott Trudeau Foundation was registered as a charity effective January 22, 2003, and continues to be registered at this time.
    • The confidentiality provisions of the Income Tax Act prevent the CRA from disclosing taxpayer information and commenting on specific cases, which includes confirming or denying whether a registered charity is currently under review or audit by the CRA.
    • While the Government of Canada and the Minister of National Revenue have the authority to implement national policies or legislation that influence the areas of focus of a particular compliance program, the process for selecting registered charities for audit is exclusively handled by the CRA alone.
    • A determination as to whether an organization qualifies, or continues to qualify, for charitable registration may only be performed after a full consideration of all of the relevant facts.

Supporting Documentation

T3010 Registered Charity Information Return – Pierre Elliott Trudeau Foundation

PACP Committee Information

Standing Committee on Public accounts (PACP)

Mandate

Pursuant to Standing Order 108(3)(g) of the House of Commons, the Standing Committee on Public Accounts has a mandate to, among other matters: review of and report on the Public Accounts of Canada and all reports of the Auditor General of Canada, which shall be severally deemed permanently referred to the Committee immediately after they are laid upon the table [...]

The Committee also has the general mandate given to all committees under Standing Order 108(2); that is, the power to study and report on all matters relating to the mandate, management and operation of the government department(s) that are assigned to them. In the case of the Committee, the department is the Office of the Auditor General of Canada.

Additionally, the Committee may enquire into any other matter that the House of Commons may refer to it.

The Public Accounts Committee is Parliament’s standing audit committee, and it reviews the work of the federal government’s external auditor, the Auditor General of Canada.

When the Speaker tables a report by the Auditor General in the House of Commons, it is automatically referred to the Public Accounts Committee. The Committee selects the chapters of the report it wants to study and calls the Auditor General and senior public servants from the audited organizations to appear before it to respond to the Office of the Auditor General’s findings. The Committee also reviews the federal government’s consolidated financial statements – the Public Accounts of Canada – and examines financial and/or accounting shortcomings raised by the Auditor General. At the conclusion of a study, the Committee may present a report to the House of Commons that includes recommendations to the government for improvements in administrative and financial practices and controls of federal departments and agencies.

Government policy, and the extent to which policy objectives are achieved, are generally not examined by the Public Accounts Committee. Instead, the Committee focuses on government administration – the economy and efficiency of program delivery as well as the adherence to government policies, directives and standards. The Committee seeks to hold the government to account for effective public administration and due regard for public funds.

PACP Member Profiles

Contents

• Jean Yip (Vice-Chair)
• Valerie Bradford
• Maninder Sidhu
• Peter Fragiskatos (Parl. Sec to MNR)
• Brenda Shanahan
• John Williamson (Chair)
• Kelly McCauley
• Michael Kram
• Stephen Ellis
• Nathalie Sinclair-Desgagné (Vice-Chair)
• Blake Desjarlais

Jean Yip (Vice-Chair)

Liberal – Scarborough—Agincourt (Ontario)

Biography

Jean Yip was born in Scarborough, and raised in Agincourt, and has deep roots in the community. Jean’s mother and father immigrated to Canada, and she grew up in Agincourt surrounded by their values of hard work, family, and compassion – values which she now instills in the three sons she raised with her late husband, Arnold Chan.

After completing her degree at the University of Toronto, Jean pursued a career in insurance and underwriting, becoming a team leader in her field. Jean holds the Fellow Chartered Insurance Professional Designation.

Prior to becoming an MP, Jean has focused on her community and her family, stepping up to serve Scarborough—Agincourt. She has taught Sunday school at her church for over 13 years, and has been involved with the STEM Fellowship Board of Directors which promotes computer literacy and programming capacity among youth.

In Parliament, Jean sits on the Standing Committee on Public Accounts and Special Committee on Canada-China Relations. She also serves as Co-Chair of the Liberal Seniors Caucus. Jean is also a member of the Liberal Party’s Caucuses on Immigration, and Mental Health as well as Women’s and Scarborough Caucuses where she brings attention to the issues facing the people of Scarborough—Agincourt. Jean is a member of the Canada-China Legislative Association, as well as the Canada-Armenia, Canada-Philippines Parliamentary Friendship Group, and the Commonwealth Parliamentary Association.

Since being elected, Jean has spoken in the House of Commons on many issues including student employment, pension security, National Daffodil Day, the Anniversary of Armenian Independence, and removing barriers to STEM.

Valerie Bradford

Liberal – Kitchener South—Hespeler (Ontario)

Biography

Valerie Bradford has spent the last 15 years supporting small businesses and bringing jobs and investments to Waterloo Region as an economic development professional for the City of Kitchener.

She is the former Chair of the Workforce Planning Board, serving in that role for eight years. With extensive knowledge of the local economy and experience with workforce development, Valerie is well-equipped to help the region recover from the hardships caused by the COVID-19 pandemic.

Raising her three children as a single mom, Valerie understands the challenges that families face, as they juggle responsibilities at home, finances, and careers. Valerie is passionate about universally affordable and accessible childcare, which will allow parents, particularly women, to fully participate in the workforce. Making ends meet was never easy, but growing up on a dairy farm near Dunnville, Ontario, she learned the value of hard work and responsibility at a young age.

Waterloo Region is a great place to live, work, and raise a family - we need to continue to make it better and accessible for all residents. Valerie's goal is to ensure that Canadians everywhere have access to safe and affordable housing that meets their needs.

Since moving to the region 17 years ago, Valerie has been a volunteer with multiple local organizations. She is dedicated to public service and is committed to being a strong voice for residents of Kitchener South-Hespeler as their Member of Parliament.

Maninder Sidhu

Liberal – Brampton East (Ontario)

Biography

Maninder Sidhu is the Member of Parliament for Brampton East. He is a husband, father, entrepreneur, philanthropist and someone who is passionate about making Brampton a better place. Maninder has lived in Brampton for the past 30 years and today, still calls Brampton home alongside his wife and children.

Building on the values that Maninder was raised on, Maninder firmly believes that one should do all the good that you can. Among many philanthropic endeavors, including mentoring aspiring young entrepreneurs, Maninder is the founder of The Kindness Movement Charity. This charity assists underprivileged school children and the less fortunate in India and here in Canada.

After graduating from the University of Waterloo, Maninder built a successful customs brokerage business. Today, motivated by gratitude for the opportunities he has had, Maninder is determined to help young people here find more success, close to home and their families.

Peter Fragiskatos (Parl. Sec to MNR)

Liberal – London North Centre (Ontario)

Biography

Peter Fragiskatos was first elected as the Member of Parliament for London North Centre in 2015.

In this role, Mr. Fragiskatos previously served as a member of the National Security and Intelligence Committee of Parliamentarians, the Standing Committee on Finance, and the Special Committee on Canada-China Relations. He was also a member of various other committees, parliamentary associations, and interparliamentary groups.

In December 2021, Mr. Fragiskatos was appointed by the Prime Minister to serve as the Parliamentary Secretary to the Minister of National Revenue.

Prior to entering federal politics, Mr. Fragiskatos was a political scientist at King's University College at Western University and a media commentator. His works have been published by major Canadian and international news organizations, including Maclean's, The Globe and Mail, The Toronto Star, BBC News, and CNN.

Born in London, Ontario, Mr. Fragiskatos has combined his passion for politics with a desire to give back to his community. He has served on the boards of Anago (Non) Residential Resources Inc. and the Heritage London Foundation. An active volunteer, he ran a youth mentorship program and has worked with many local not-for-profit groups, such as the London Food Bank, the London Cross-Cultural Learner Centre, and Literacy London, a charity dedicated to helping adults improve their reading and writing skills.

Mr. Fragiskatos holds a Political Science degree from Western University, a master's degree in International Relations from Queen's University, and a PhD in International Relations from Cambridge University.

He lives in the riding of London North Centre with his wife, Katy, and his daughter, Ava.

Brenda Shanahan

Liberal – Châteauguay—Lacolle (Quebec)

Biography

Brenda holds an MBA, a Bachelor of Social Work and a Bachelor of History. During her career as a banker, social worker and financial educator, she provided counsel in financial management and developed financial literacy workshops and materials as well as being a commentator on financial issues for various media outlets.

A long-time resident of Châteauguay and mother of three adult children, Brenda has been involved in a number of organizations such as Amnesty International and the Canadian Federation of University Women.

Elected as the Member of Parliament for Châteauguay-Lacolle in 2015, Brenda served on the Special Joint Committee on Physician-Assisted Death, the Standing Committee on Public Accounts and the Standing Committee on Government Operations and Estimates. She was then appointed to the Committee of Parliamentarians on National Security and Intelligence. She was also Vice-Chair of the Quebec Liberal Caucus, Vice-Chair of the Liberal Women's Caucus and Co-Chair of the Multiparty Global Health Caucus.

John Williamson (Chair)

Conservative – New Brunswick Southwest (New Brunswick)

Biography

Member of Parliament John Williamson has over 25 years of experience in public policy research and conservative movement activism. He was re-elected to Parliament in 2021 after being returned in 2019, representing New Brunswick Southwest. He is chairman of the House of Commons Standing Committee on Public Accounts as well as chairman of the Atlantic Conservative parliamentary caucus.

John was also the MP for New Brunswick Southwest until 2015. Prior to his election to the House of Commons in 2011, he worked as Stephen Harper's Director of Communications in the Office of the Prime Minister.

During his time in Parliament, John served as a member of the House of Commons committee investigating all aspects of the Canada-China relationship. He also successfully led efforts to reform gold-plated pensions for Members of Parliament, introduced a Private Member's Bill to eliminate lifetime parliamentary pensions for federal politicians convicted of criminal malfeasance, and voted with Conservative colleagues to end the Liberal's wasteful and ineffective Long-Gun Registry.

In 2016, John launched Canadians for Affordable Energy to promote the benefits of energy affordability. He was National Director of the Canadian Taxpayers Federation (CTF) from January 2004 to September 2008, and CTF Ontario Director from September 2002 to December 2003. He has also worked for the Atlantic Institute for Market Studies, is a past Fellow with the Manning Centre for Building Democracy and Senior Fellow with the Fraser Institute.

Before entering politics, John campaigned on behalf of the CTF to lower income and gasoline taxes and expose wasteful government spending. He supported the Conservative Government's two-point GST cut, a one-third cut to Canada's business tax rate and its monthly child-care allowance paid to parents with young children.

His work has been featured in national publications such as the National Post, Maclean's magazine, Toronto's Globe & Mail, Toronto Sun, CBC News, Vancouver Sun, C2C and others.

John is a former National Post editorial writer (1998-2001) and founding member of the newspaper's editorial board.

He has a master's degree in economic history from the London School of Economics and earned a bachelor's degree from McGill University after graduating from Fredericton High School.

In 2012, John met the love of his life, Kelly. Kelly Williamson is a Captain in the Royal Canadian Navy who has served both at sea and ashore and also worked with the Canadian Army, Special Operations Forces Command, and Canada's Disaster Assistance Response Team. In 2019, Kelly was invested into the Order of Military Merit.

John & Kelly have a sweet baby girl: Charlotte Tessa Abbigail Williamson. She was born on July 2, 2020. They live in St. Andrews with the family's Cairn terrier Teddy. Teddy is from Harvey, New Brunswick.

Kelly McCauley

Conservative – Edmonton West (Alberta)

Biography

Kelly J. McCauley was elected Member of Parliament for Edmonton West in October 2015. He is currently serving his third term after two successful re-election campaigns in 2019 and 2021.

Mr. McCauley was born and raised in North Vancouver, graduating from the British Columbia Institute of Technology in 1982. Prior to entering politics, Mr. McCauley spent more than 30 years managing hotels and convention centres from Victoria to St. John's. During that time, he served on many volunteer boards including as Vice President of the Burnaby Board of Trade and Vice Chair of the Avalon Convention and Visitors Bureau.

As an advocate for seniors, Mr. McCauley is a past President of the Greater Victoria Eldercare Foundation, the largest seniors hospital foundation on Vancouver Island, for which he continues to serve as a special advisor. In recognition of his advocacy for veterans, Mr. McCauley was named an honourary member of the Vancouver Island Aircrew Association.

In Edmonton, Mr. McCauley has served on the Executive Committee of the Board of Northlands, the board of the Alberta Aviation Museum, was Chairperson of the EI Board of Referees for Edmonton and Northern Alberta, and was a founding co-chair of the Edmonton Destination Marketing Hotels.

Michael Kram

Conservative – Regina—Wascana (Saskatchewan)

Biography

Michael Kram is the Conservative Member of Parliament for Regina-Wascana, a position which he has held since the general election of October 21st, 2019.

Michael sits on the House of Commons Transport, Infrastructure and Communities Committee.

Michael was born and raised in Regina, Saskatchewan. His parents are both retired teachers and his grandparents were farmers. He graduated from Dr. Martin LeBoldus High School in Regina.

Michael has a Bachelor of Science Degree majoring in Computer Science and a Bachelor of Arts Degree majoring in Economics. Both degrees are from the University of Regina. He also studied Economics at Carleton University in Ottawa.

Before being elected to Parliament, Michael worked in the information technology sector. He worked in the private sector in Calgary in the late 1990s and for the Department of National Defence in Ottawa in the early 2000s. Michael worked for many years as a programmer/analyst with a Regina-based information technology consulting firm. During this time, he developed software solutions for a mix of private-sector and government entities.

Michael Kram grew up and still resides in south Regina. He has been an active member of St. Martin de Porres Church in Whitmore Park for many years. In his spare time he enjoys jogging, movies, and watching football.

Stephen Ellis

Conservative – Cumberland-Colchester (Nova Scotia)

Biography

In his first term as Cumberland-Colchester Member of Parliament, Truro physician Stephen Ellis has quickly advanced within the Conservative Party of Canada, and now sits in the House of Commons as Shadow Minister of Health. Dr. Ellis has set in motion a strategic planning program for Canada’s problematic healthcare system, recognizing this is a priority issue as expressed by constituents of Cumberland-Colchester. Stephen grew up with his brother and parents, of modest means, from Lincoln, New Brunswick. After completing Oromocto High School as class valedictorian, Stephen was accepted into Dalhousie University and received his undergraduate degree in science (cum laude). He was accepted into the Dalhousie University School of Medicine. Realizing medical school is expensive, he shortly thereafter joined the Medical Officer Training Program (MOTP) of the Canadian Armed Forces.

As a medical doctor with the Canadian Armed Forces and rising to rank of captain, Stephen spent four years serving his country in bases at Shearwater N.S. and Comox B.C. During his four years of military service, Stephen completed missions throughout Canada and served our country overseas in the Middle East earning the Special Service Medal and the Canadian Peacekeeping Service Medal. His relationship with the military continued as Honorary Colonel of the Nova Scotia Highlanders for three years.

In 1999, Stephen returned to Truro, Nova Scotia where he set up his 23-year career as a family physician. In addition to his large practice, he also provided inpatient care, emergency room services and a chronic pain clinic. Dr. Ellis maintains a deep commitment to the community, with a proud record of public participation. Stephen was the principal founder of the Truro Walk with a Doc program, has been active in the Bible Hill Fire Brigade, Scouts Canada, minor hockey, and the Guatemala Outreach Project.

Nathalie Sinclair-Desgagné (Vice-Chair)

Bloc Québécois – Terrebonne (Québec)

Biography

Prior to being elected, she was a senior economic advisor to the general management of the City of Montreal. She has also worked for Deloitte and PwC.

Elected MP for Terrebonne in 2021, Nathalie Sinclair Desgagné is a seasoned economist with an international background.

She is the Bloc Québécois spokesperson for Public Accounts, Pandemic Programs, as well as the Economic Development Agency for the Regions. Having worked at the European Investment Bank and PWC London, she decided to return home to Quebec in 2017 to pursue her career in the Quebec business world.

Sinclair-Desgagné was educated at McGill University, where she graduated in economics. She has a Master's Degree from the University of Oxford. She continues her academic engagement through her contribution to several books and delivering Master's level courses at the École Normale Supérieure in Paris. She specializes in economic development, combined with the environment.

Blake Desjarlais

New Democratic Party – Edmonton Griesbach (Alberta)

Biography

Blake Desjarlais (he/him) was born in ᐊᒥᐢᑲᐧᒋᕀᐋᐧᐢᑲᐦᐃᑲᐣ (Edmonton) and raised in the Fishing Lake Métis Settlement.

Blake made history in September 2021 when he was the first openly Two-Spirit person elected to the House of Commons. Blake is currently Alberta's only Indigenous Member of Parliament.

Prior to his election, Blake was the National Director of the Métis Settlements General Council.

Blake currently serves as the Caucus Vice Chair and Critic for Treasury Board, Diversity and Inclusion, Youth, Sport and Post-Secondary Education. Blake is the Deputy Critic for 2SLGBTQI+ Rights and Immigration, Refugees and Citizenship.

Blake is proud to call the Boyle Street neighbourhood in Edmonton Griesbach home.

PACP Report 27

Report 27 - Pierre Elliott Trudeau Foundation

Relevant PACP Meeting Recap

PACP April 24, 2023

Overview:

At 11 am April 24, 2023, PACP met to discuss Committee Business.

First hour was public discussion of motions relating to the Trudeau Foundation.

Summary:

• Chair John Williams refers to letter received from Auditor General noting that it is beyond her scope to audit the Trudeau Foundation (in response to queries from BQ Leader, and from the Trudeau Foundation itself).
• MP Desjarlais tabled a motion:
  

  "That the Committee calls on the Auditor General of Canada and the Canada Revenue Agency to investigate the Pierre Elliott Trudeau Foundation and the Committee believes it is the public interest to prioritize this investigation"

• BQ suggested an amendment (to remove “…Auditor General of Canada and the”).
• This BQ amendment was proposed, a vote was held and it was unanimously adopted:
  

  "That the Committee calls on the Canada Revenue Agency to investigate the Pierre Elliott Trudeau Foundation and the Committee believes it is the public interest to prioritize this investigation"

• Chair noted this would be conveyed to CRA.
• MP Adam Chambers (Official opposition critic for National Revenue) also noted that the CRA will undertake its work independently and cannot know how the CRA will respond. He noted that they would be moving other motion to have public hearings.
• MP Genuis (CPC) tabled the following motion:
  

  "That the Committee hold 3 hearings on the Trudeau Foundation and report its findings to the House."

• Debate arose on this motion. In his discussion MP Genuis referred to an earlier motion that was more broad and had named officials and debate on that earlier motion was adjourned. This new motion gives chance to look at the issue but more limited in scope.
• BQ supported. Liberal did not support. NDP supports the notion but suggests amending the motion to limit the number of hearings in light of the calendar of upcoming work and competing priorities.
• Genuis open to referring to number of hours of hearings as a compromise, given he feels he has already tried to meet members halfway but tabling a more limited motion than he had originally proposed last week.
• Chair notes on Thursdays they can extend hours. Endeavour to hold two meetings perhaps - turns the floor to Mr. Desjarlais for his reaction.
• MP Desjarlais proposes to amend the Genuis motion that two meetings might be reasonable, given the original proposal was for five hearings. He is prepared to table an amendment from 3 meetings to 2 meetings.
• Meeting suspends for 5 minutes while Liberal members considered the matter.
• MP Fragiskatos (Lib) proposes sub-amendment: Noting there is agreement across the aisle to hold two meetings - however no elected officials or Trudeau family members are to be invited; no extended discussion on witnesses at this meeting, but rather have this discussion at the subcommittee level.
• MP Genuis: In the spirit of compromise and in conviction that these hearings need to happen - agree on two committee hearings on Trudeau Foundation, no elected officials; no Trudeau family members are to be invited. Caveat: Given those exclusions, MPs want to hear from “other important people” and no further exclusions.
• Single vote was held on the following motion:
  

  “That given that the Pierre Elliott Trudeau Foundation received a $125M taxpayer funded payment in 2002, the committee hold two (2) hearings into the situation of the Trudeau Foundation and report its finding to the House; witnesses will not include any elected members or Trudeau family members.”

• Recorded vote was held and it passed unanimously.

Relevant ETHI Meeting Recaps

ETHI April 28, 2023 (Meeting 67)

Parliamentary Affairs has reviewed the transcript of the House of Commons Standing Committee on Access to Information, Privacy and Ethics (ETHI) from the meeting held on April 28, 2023.

Overview of Hearing:

• The Committee met with Pascale Fournier, Former President and Chief Executive Officer at the Pierre Elliott Trudeau Foundation, as part of its study of “Foreign Interference and Threats to the Integrity of Democratic Institutions, Intellectual Property and the Canadian State.”

• There was significant discussion concerning a donation by a Chinese stake-backed actor to the Pierre Elliott Trudeau Foundation (and the issuing of a tax receipt to the Millennium Golden Eagle). During this discussion there were numerous references to the CRA, including if incorrect information had been provided to the CRA by the Pierre Elliott Trudeau Foundation.

https://www.ourcommons.ca/DocumentViewer/en/44-1/ETHI/meeting-67/evidence

ETHI May 2, 2023 (Meeting 68)

Parliamentary Affairs has reviewed the transcript of the House of Commons Standing Committee on Access to Information, Privacy and Ethics (ETHI) from the meeting held on May 2, 2023.

Overview of Hearing:

• The Committee met with Morris Rosenberg, former President and CEO of the Pierre Elliott Trudeau Foundation, as part of its study of “Foreign Interference and Threats to the Integrity of Democratic Institutions, Intellectual Property and the Canadian State.”
• There was significant discussion concerning a donation by a Chinese stake-backed actor to the Pierre Elliott Trudeau Foundation (and the issuing of a tax receipt to the Millennium Golden Eagle). During this discussion there was a reference to the CRA, including if incorrect information had been provided to the CRA by the Pierre Elliott Trudeau Foundation.

https://www.ourcommons.ca/DocumentViewer/en/44-1/ETHI/meeting-68/evidence

ETHI May 3, 2023 (Meeting 69)

Parliamentary Affairs has reviewed the transcript of the House of Commons Standing Committee on Access to Information, Privacy and Ethics (ETHI) from the meeting held on May 3, 2023.

Overview of Hearing:

• The Committee met with Pierre Elliott Trudeau Foundation (Alexandre Trudeau, Member) as part of its study of “Foreign Interference and Threats to the Integrity of Democratic Institutions, Intellectual Property and the Canadian State.”
• There was significant discussion concerning a donation by a Chinese stake-backed actor to the Pierre Elliott Trudeau Foundation and the issuing of a tax receipt to the Millennium Golden Eagle.

https://www.ourcommons.ca/DocumentViewer/en/44-1/ETHI/meeting-69/evidence

ETHI May 9, 2023 (Meeting 70)

Parliamentary Affairs monitored the House of Commons Access to Information, Privacy and Ethics (ETHI) Committee meeting held on May 9, 2023. ETHI met with Pierre Elliott Trudeau Foundation (Edward Johnson, Chair of the Board of the Foundation), as part of its study of "Foreign Interference and Threats to the Integrity of Democratic Institutions, Intellectual Property and the Canadian State."

Overview of Hearing:

• During his opening statement, Edward Johnson claimed there were no attempts of foreign interference on (as well as no warnings given by CSIS to) the Pierre Elliott Trudeau Foundation (‘the Foundation’) concerning the donation by an alleged Chinese stake-backed actor in question. He also explained – that following recent media reports – he had recommended an independent review of the donation (prior to the resignation of various members of the Board), adding he subsequently wrote to the OAG to investigate the donation.
• During question and answer portion, which largely focused on governance issues at the Foundation, there were some exchanges of note:
• CPC ETHI Member Michael Barrett asked why the donation receipt was sent to an address in China; Edward Johnson said he was not involved in operational matters and would not be something that would be raised to him or audit committee at the Foundation. Barrett then inquired it the Foundation had guidelines to address potential foreign influence guidelines; Edward Johnson said he cannot specifically recall such information.
• Bloc Québécois EHTI Member René Villemure asked if the Foundation had other large foreign donations other than those in question; Edward Johnson explained that there have been others, but those were from Foundation administrators that were Canadians but were based elsewhere.
• NDP ETHI Member Matthew Green asked if the Foundation had a ‘donation acceptance policy’ prior to 2014; Edward Johnson confirmed there was a long-standing such policy, that was ‘state of the art.’ Green then asked if a ‘source of funds’ investigation was required for large donations; Edward Johnson could not recall such, as he declared he was not involved.
• CPC ETHI Member Michael Cooper asked who specifically the donation in question was initially attempted to be returned to; Edward Johnson stated he had no idea, as he was not involved. Cooper quoted a media report where Edward Johnson apparently stated the funds went back to whoever wrote the cheque and was named on the tax receipt as provided to CRA; Edward Johnson claimed he did not speak to the media, and had no idea about the statement – but added that he cannot tell ETHI the exact name of the person the funds were returned to specifically (as he was not involved), though he believed the funds were returned (based on what he was told by others at the Foundation).
• NDP ETHI Member Matthew Green wondered if Edward Johnson so vigorously disputed the claims in media reports, why did the Foundation not take legal action against the media; Edward Johnson said he had never thought of such.
• CPC ETHI Member Luc Berthold was highly critical of the witness for being unprepared for the meeting (which was later echoed by NDP ETHI Member Matthew Green), and not having information of note and claimed he was protecting the Prime Minister for partisan purposes.
• CPC Larry Brock asked for the witness to undertake to the Committee to go back to the Foundation and find out who exactly the refund was sent to, what address, and how the money was given (by cheque, money transfer, etc.); Edward Johnson agreed to the undertaking and would work with the Foundation to provide the information. Brock then asked if he was ever concerned – like others at the Foundation – by apparent inconsistencies in the information on the donation receipts (such as different addresses and names); Edward Johnson responded that he was not involved on day-to-day operational issues like these, but based on what he heard from some witnesses at ETHI recently, he was satisfied that it was the same donor for both and that everything was done properly.