Standing Committee on Public Accounts: Office of the Auditor General Audit on Taxation of E-Commerce (November 17, 2020)
Parliamentary business

Parliamentary summary of PACP appearances (42nd Parliament, 1st Session)

May 28, 2019: Report 2, Processing of Asylum Claims, of the 2019 Spring Reports

The audit examined how asylum claims were processed by the Canada Border Services Agency, by Immigration, Refugees and Citizenship Canada, by and the Immigration and Refugee Board, the three main organizations involved in Canada's refugee determination system. The OAG found that Canada's refugee system has been unable to adjust to spikes in the volume of claims and is again faced with a significant backlog.

The Conservative Party of Canada focused their line of questioning on criminals being allowed to enter the country, and whether the CBSA was keeping track of asylum seekers with criminal records.

November 9, 2017: Report 2, Customs Duties, of the Spring 2017 Reports of the Auditor General of Canada

The audit focused on whether the Department of Finance Canada, Global Affairs Canada, and the Canada Border Services Agency carried out their roles and responsibilities in managing customs duties on the many goods imported into Canada each year. The OAG found that the CBSA was unable to assess all customs duties owed to the government because its import controls were not working adequately.

The Liberal Party of Canada focused on voluntary compliance at the border, regularity of reviewing our systems to make sure they are working, revoking of importers licences and imposing penalties on non-compliant brokers, and tracking mechanism for repeat offenders.

The Conservative Party of Canada focused their questions on the increase of online shopping (e-commerce) causing a surge at the border, ensuring proper verifications at the border, adequate information tracking, and the state of the policies currently in place.

May 29, 2017: Report 3, Preventing Corruption in Immigration and Border Services

The Auditor General (AG) began the hearing with a summary of his key findings, notably that Immigration and Refugees Canada (IRCC), the Canada Border Services Agency (CBSA) and Global Affairs Canada (GAC) had procedures and controls to monitor and assess risks, but should have monitored them more closely to ensure that they were followed or functioning as intended.

The Liberal Party of Canada focused their line of questioning on procedures at the border and mechanisms in place to ensure policies are followed.

The Conservative Party of Canada focused their line of questioning on procedures at the border, and policies guiding the BSOs at the border.

The New Democratic Party focused their line of questioning on the lack of time for employees to properly do their job, how the CBSA handles matter pertaining to organized crime at the border, the training for the BSOs, and milestones from the audit that CBSA has achieved so far.

February 6, 2017: Report 1, The Beyond the Border Action Plan, of the fall 2016 Reports

The audit examined the progress made by departments and agencies in meeting the commitments set out in the action plan and in achieving results toward the intended benefits. The OAG looked at how Public Safety Canada reported on progress, performance, and costs in their annual reports. The action plan had 19 initiatives that focused on enhancing security. The audit demonstrates departments and agencies faced challenges in completing a number of the initiatives, and they couldn't demonstrate that they had improved security at Canada's borders.

The Liberal Party of Canada focused their line of questioning on getting the performance measurement framework, and requesting an update on entry/exit program as well as the impact this will have with our US counterpart.

The Conservative Party of Canada focused their line of questioning on the internal perceptions on the audit, the single window initiative, whether CBSA changes its method of operating what impacts would that have on their US counterparts citing entry/exit, capabilities of existing technologies.

The New Democratic Party asked about potential items to measure in the performance framework.

June 2, 2016: Report 2, Detecting and Preventing Fraud in the Citizenship Program

In the audit, the OAG examined whether Immigration, Refugees and Citizenship Canada had adequate practices to detect and thereby prevent fraud in adult citizenship applications. They looked at practices intended to ensure that citizenship applicants met the program's residency requirements, that they had no criminal prohibitions, and that they were permanent residents of Canada. The lack of information sharing, guidelines and procedures, as well as database issues were central to the discussions. The OAG made five recommendations to Immigration, Refugees and Citizenship Canada and two recommendations to both the department and its partners, the RCMP and the Canada Border Services Agency. All three organizations agreed with our recommendations and have committed to taking actions to implement them.

The Liberal Party of Canada focused their line of questioning on the CBSA's global case management system and looking into updating it.

PACP overview

Committee Mandate

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.

Pursuant to Standing Order 108(3) of the House of Commons, the mandate of the Standing Committee on Public Accounts is to review and report on:

• The Public Accounts of Canada
• All reports of the Auditor General of Canada
• The Office of the Auditor General's Departmental Plan and Departmental Results Report
• Any other matter that the House of Commons shall, from time to time, refer to the Committee

The Committee also reviews:

• The federal government's consolidated financial statements
• The Public Accounts of Canada
• Makes recommendations to the government for improvements in spending practices
• Considers the Estimates of the Office of the Auditor General

Other Responsibilities:

• The economy, efficiency and effectiveness of government administration
• The quality of administrative practices in the delivery of federal programs
• Government's accountability to Parliament with regard to federal spending

Meeting summaries

Thursday, February 27, 2020: Briefing with the Office of the Auditor General

The Committee met to receive a 90-minute introductory briefing from the Office of the Auditor General of Canada (OAG) and to discuss future Committee business in camera. The issue of adequate funding for the OAG figured most prominently in exchanges between Committee members and witnesses. The interim Auditor General echoed comments made during the previous Parliament suggesting his Office's current funding has not allowed it to effectively deliver on its mandate or to keep pace with increases in Government spending. There was also discussion on the potential establishment of a separate independent funding process or mechanism through which the OAG could make funding requests, instead of having to make the request through the Department of Finance's budget exercise.

Tuesday, February 25, 2020: Election of Chair

Dean Allison (CPC) was elected Chair of the Committee. Mr. Allison was a member of PACP in the first session of the 38th Parliament. Lloyd Longfield (LPC) was elected first vice-chair; Maxime Blanchette-Joncas (BQ) was elected second vice-chair by secret ballot. The Committee adopted a number of standard routine motions. Of note, the Committee adopted a motion requiring that organizations invited to appear on the topic of an OAG report submit their action plans to the Committee no later than 48 hours before their appearance (in the 42nd Parliament, this submission was required prior to an appearance, "when feasible.") During discussion on future Committee business, Pat Kelly (CPC) raised the issue of perceived inadequate government funding of the OAG. The matter received some attention during the 42nd Parliament and has been raised in the 43rd Parliament in the context of the CPC Opposition Motion calling on the AG to conduct an audit of the Government's "Investing in Canada Plan," adopted by the House on January 29, 2020.

Committee members

Kelly Block (Chair)

Political affiliation: Conservative Party of Canada
Constituency: Carlton Trail—Eagle Creek, Saskatchewan
New Member

• Elected as the Member of Parliament in 2015 for Carlton Trail—Eagle Creek, previously for Saskatoon—Rosetown—Biggar from 2008 to 2015
• Served as vice-chair on the Standing Committee on Trade, Infrastructure and Communities in the 42nd Parliament
• Member of the Liaison Standing Committee
• Previous member of the Standing Committee of Government Operations and Estimates in the 43rd and 41st Parliament, the Standing Committee of Finance in the 40th Parliament
• Served as the Opposition critic for Public Services and Procurement Canada (appointed by Andrew Scheer)
• Prior to her election, Mrs. Block served two terms as the first female mayor of Waldheim, Saskatchewan, as chairperson of the Gabriel Springs Health District, and was awarded the Maclean's Parliamentarian of the Year – Rising Star – Award in June 2010

Interest in the CBSA

• 43rd Parliament
  • Question Period
    • Questioned the Government on how many suspected fake personal protective equipment (PPE) shipments the CBSA has seized (April 2020)

Lloyd Longfield (First Vice-Chair)

Political affiliation: Liberal Party of Canada
Constituency: Guelph, Ontario
Returning Member

• Elected as the Member of Parliament for the riding of Guelph in 2015
• Former member of the Public Accounts Committee (PACP) in the 43rd Parliament and is a standing Member of the Environment and Sustainable Development Committee (ENVI)
• Former Executive Director of the Guelph Chamber of Commerce, and former business executive

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Maxime Blanchette-Joncas (Second Vice-Chair)

Political affiliation: Bloc Québécois
Constituency: Rimouski-Neigette – Témiscouata – Les Basques, Quebec
Returning Member, Public Accounts Critic

• Elected as the Member of Parliament for Rimouski-Neigette—Témiscouata—Les Basques in the 2019 federal election
• BQ Critic for Public Accounts
• Preceded in his riding by Guy Caron who served as the leader of the NDP from 2017 to 2019
• Business Administration graduate from the University of Quebec in Rimouski and former administrative officer at the Business Development Bank of Canada
• Was regional president of the Youth Forum of the Bloc Québécois

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Luc Berthold

Political affiliation: Conservative Party of Canada
Constituency: Mégantic—L'Érable, Quebec
New Member, TBS Critic

• Elected as the Member of Parliament for Mégantic—L'Érable in 2015
• Critic for TBS
• Previously the Vice-Chair of the Standing Committee on Transport, Infrastructure and Communities, and the Standing Committee on Agriculture and Agri-Food
• Prior to his election, Mr. Berthold was Nathalie Normandeau's Political Assistant, and communications advisor for the Leader of the Official Opposition in 1999, the Interim Director of communications for Quebec's Liberal Party in 2006, and worked as a speaker, coach and gave leadership training sessions

Interest in the CBSA

• 43rd Parliament
  • Statement by Members
    • Criticized the Government was too slow to close to borders (October 2020)

Philip Lawrence

Political affiliation: Conservative Party of Canada
Constituency: Northumberland—Peterborough South, Ontario
New Member, National Revenue Critic

• Elected as the Member of Parliament for the riding of Northumberland—Peterborough South in the 2019 federal election
• Shadow Minister of National Revenue
• Former member of Standing Committee of Justice and Human Rights
• Prior to his election, Mr. Lawrence received his BA from Brock University in Political Science, he attended Osgoode Hall Law School and the Schulich School of business to obtain his law degree and MBA, and volunteered at the Financial Planning Standards Council

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Len Webber

Political affiliation: Conservative Party of Canada
Constituency: Calgary Confederation, Alberta
New Member

• Elected as the Member of Parliament for the riding of Calgary Confederation in 2015
• Former Vice-Chair of the Standing Committee on Health in the 42nd Parliament
• Previously a member on the Standing Committee on Health, the Subcommittee on Sports-Related Concussions in Canada of the Standing Committee on Health and the Subcommittee on Agenda and Procedure of the Standing Committee on Health
• Prior to his election, Mr. Webber was a Member of the Legislative Assembly of Alberta, representing the constituency of Calgary-Foothills from 2004 to 2014, work as an apprentice electrician and managed his own contracting company for 10 years, and served as vice president and director of the Webber Academy, a private, non-profit school in southwest Calgary for children from junior kindergarten to grade 12 founded by his father

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Matthew Green

Political affiliation: New Democratic Party of Canada
Constituency: Hamilton Centre, Ontario
Returning Member

• Elected as the Member of Parliament foe Hamilton Centre in the 2019 federal election in the riding formerly held by NDP MP David Christopherson
• NDP Critic for National Revenue/CRA, Public Services and Procurement
• Former Councilor for the City of Hamilton (2014 to 2018)
• Member of the House of Commons Standing Committee on Public Accounts (PACP), the Standing Committee on Government Operations and Estimates (OGGO), and the Subcommittee on Agenda and Procedure of the Standing Committee on Government Operations and Estimates
• Member of the Canada-Africa Parliamentary Association (CAAF) and the Canadian Section of ParlAmericas (CPAM)

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Kody Blois

Political affiliation: Liberal Party of Canada
Constituency: Kings—Hants, Nova Scotia
New Member

• Elected as the Member of Parliament for the riding of Kings—Hants in the 2019 federal election, in the riding formerly held by former TBS President Scott Brison
• Current member of the Standing Committee for Agriculture and Agri-Food, and the Subcommittee on Agenda and Procedure of the Standing Committee on Agriculture and Agri-Food
• Former member of the Standing Committee for Agriculture and Agri-Food, and the Standing Committee on Public Accounts
• Blois completed degrees in commerce, law, and public administration - which sparked his interest in serving his community

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Greg Fergus

Political affiliation: Liberal Party of Canada
Constituency: Hull—Alymer, Quebec
Returning Member (Non-voting - 42nd Parliament)

• Elected as the Member of Parliament for the riding of Hull—Aylmer in 2015
• Member of the Standing Committee on Access to Information, Privacy and Ethics
• Former member of the Standing Committee on Finance, and the Standing Committee on Public Accounts
• Current and Former Parliamentary Secretary to the President of the Treasury Board and Minister of Digital Government. Former Parliamentary Secretary to the Minister of Innovation, Science and Economic Development
• Former National Director of the Liberal Party of Canada and former political staffer in various Ministerial offices

Interest in the CBSA

• 43rd Parliament
  • Government Orders
    • Defended the Government about the national approach to data collection, the Government's response to COVID-19 and the control measures at the border (October 2020)

Francesco Sorbara

Political affiliation: Liberal Party of Canada
Constituency: Vaughn—Woodbridge, Ontario
Returning Member (43rd Parliament, 1st Session)

• Elected as the Member of Parliament for the riding of Vaughan—Woodbridge in 2015
• Member of the Standing Committee on Access to Information, Privacy and Ethics
• Former member of the Standing Committee on Finance, as well as the Subcommittee on Agenda and Procedure of the Standing Committee on Finance, and the Standing Committee on Public Accounts
• Parliamentary Secretary to the Minister of National Revenue
• Sorbara is a chartered financial analyst and worked in the global financial markets for nearly 20 years in both Canada and the United States for Scotiabank, JPMorgan Chase, and global credit rating agency DBRS

Interest in the CBSA

• 43rd Parliament
  • Nothing to note

Jean Yip

Political affiliation: Liberal Party of Canada
Constituency: Scarborough—Agincourt, Ontario
Returning Member (42nd Parliament)

• First elected in a by-election on December 11, 2017 as the Member of Parliament for the riding of Scarborough—Agincourt. Elected in 2019 as the Member of Parliament for the riding of Scarborough—Agincourt
• Current member of the Special Committee on Canada-China Relations
• Former member of the Public Accounts committee, and the Government Operations and Estimates Committee

Interest in the CBSA

• 43rd Parliament
  • Nothing to note