Note:The process of tax reform in Canada between 1962 and 1971 was characterized by unprecedented public discussion before the introduction of legislative proposals by the Minister of Finance. The House of Commons Standing Committee on Finance, Trade and Economic Affairs served to channel much of the latter part of the debate and then produced recommendations, many of which were accepted by the Government. The purpose of this thesis is to examine the work of the Finance Committee in its study of tax reform in order to reach some conclusions as to the role of Standing Committees of the House of Commons in policy formulation. The thesis also attempts to examine the function of White Papers in promoting public participation in policy-making