December 10, 2025

Thank you, Madam
President.
I think it is appropriate to say that Bermuda
does not have the opportunity to control when the
OECD decides to make another determination. We
wish that we could . Right? But what we can say is that
there clearly is, as always, a collaborative process with
industry. The opportunities to see what is coming down


Bermuda Senate the pipe, the opportunities to engage for . . . I sat, prior
to this role, certainly on the A BIR’s Policy Committee,
where we have an opportunity to look at these illustrative drafts , to collaborate with the Government, to say
how they impact industry and so on. So that is the normal process of engagement.
So, I do not think that industry is surprised by
additional changes. Now, to be fair, some changes are
technical things that, you know, the drafting team,
which obviously is in my M inistry . . . we are drafting
fast and furiously . And sometimes there is not always
perfection, and we go back and we fix small things that
need to be fixed. But driving, mainly driving these changes are additional considerations from the OECD
that we must comply with.
So, we would love to be able to say that it is
done and dusted. But as my colleague says, it is not in
our gift to confirm that.
Thank you.
The President: Thank you, Madam Attorney General ,
Minister of Justice, Minister Wilkerson, for the explanation.
With that said, you can move your Bill.
Sen. the Hon. Crystal Caesar: Yes, and thank you,
Madam President.
I would like to say thank you to colleagues for
their support in this. It is important for our jurisdiction,
and I think that we have done great work to date to
make sure that we are in compliance. And so again,
thank you for the support.
So, with that, Madam President, I move that the
Bill entitled the Corporate Income Tax Amendment (No.
2) Act 2025 be now read a second time.
The President: Is there any objection to that motion?
No objection.

SUSPENSION OF STANDING ORDER 26
Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
Madam President, I move that the Bill . . .
(sorry) that [Standing Order] 26 be suspended in respect of this Bill.
The President: Is there any objection to that motion?
No objection.
[Motion carried: Standing Order 26 suspended.]

BILL

THIRD READING

CORPORATE INCOME TAX
AMENDMENT (NO. 2) ACT 2025
Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
Madam President, I move that the Bill entitled
the Corporate Income Tax Amendment ( No. 2) Act
2025 be now read a third time.

The President: Is there any objection to the third reading?
No objection.

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
I move that the Bill do now pass.
The President: It has been moved that the Bill entitled
the Corporate Income Tax Amendment (No. 2) Act 2025 do now pass.
Is there any objection to that motion?
No objection. The Bill is passed.

[Motion carried: The Corporate Income Tax Amend-ment (No. 2) Act 2025 was given a third reading and
passed.]
The President: Thank you, Minister Caesar and to all
Senator s who participated.
We will now move on to the next item on our
Order Paper, and that is the second reading of the Tax
Credits Act 2025. And that is also in the name of Senator the Honourable Crystal Caesar, Spokesperson for
Finance.

Sen. the Hon. Crystal Caesar: Thank you, once
again, Madam President.
Madam President, I move that the provisions of
Standing Order 25 be granted so that the Senate may
now proceed with the second reading of the Bill entitled
the Corporate Income Tax . . . Oops. I'm sorry.

The President: Tax Credits.
Sen. the Hon. Crystal Caesar: Yes, I'm sorry. The Tax
Credits Act 2025. I'm sorry. I have too many pieces of
paper in front of me. A nd I will just repeat to be clear.

SUSPENSION OF STANDNG ORDER 25
Sen. the Hon. Crystal Caesar: Madam President, I
move that the provisions of Standing Order 25 be granted so that the Senate may now proceed with the second reading of the Bill entitled the Tax Credits Act
2025 .
The President: Thank you, Minister.
Is there any objection to that motion?
No objection.

600 10 December 2025 Official Hansard Report

Bermuda Senate [Motion carried: Leave granted for the Tax Credits Act
2025 to be read a second time on the same day as its
first reading.]

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
Madam President, it is my honour and privilege
on behalf of the Government to discuss in this Honour-able [Senate] and debate the Bill entitled the Tax Credits Act 2025 .
The President: Is there any objection to that motion?
No objection. Carry on.

BILL

SECOND READING

TAX CREDITS ACT 2025
Sen. the Hon. Crystal Caesar: Madam President , this
Bill proposes to incentivise industries that are instrumental to the growth and development of the Bermuda economy
• to invest in their own Island operations ;
• to encourage such investment when it results
in increased employment in Bermuda and
greater job opportunities for Bermudians ;
• to further encourage such investment when it
leads to increased expenditure on domestic
goods and services thereby benefiting the
wider local economy ;
• to provide utility credits that help reduce operating costs for qualifying businesses; and finally
• to recognise and encourage charitable contributions where such contributions represent a
meaningful benefit to the community.
Madam President , by way of background, I
would note that it has now been about two years since
the Corporate Income Tax Act 2023 was enacted in December 2023 and it came into effect. That Act imposes
a statutory rate of 15 per cent on the profits of Bermuda
entities that are part of multinational enterprise groups
with total global revenues exceeding €750 million in at
least two of the preceding four fiscal years. Since its
enactment, the Corporate Income Tax Agency has become fully operational. With this p rogress, the Government has moved to begin advancing the remaining aspects of the tax framework.
Madam President, the Tax Reform Commission established in November 2023 was tasked with incorporating potential revenues from the CIT and making policy recommendations to support a revised tax
system for Bermuda. This system aimed to maintain
Bermuda's competitiveness through qualified refundable tax credits and other incentives guided by key principles. Those principles being • generating sufficient and predictable govern-ment revenue to meet commitments ;
• supporting Bermuda's ability to attract invest-ment and residents while aligning with international standards ;
• ensuring fairness and equity by balancing tax burdens according to ability to pay ; and
• maintaining simplicity for efficient administration and ease of compliance.
Qualifying refundable tax credits, QRTCs —
which I will use going forward because that is a tongue twister.
[Laughter]
Sen. the Hon. Crystal Caesar: So QRTCs are refundable tax credits that are paid in cash within a specified period, generally up to four years when they are not ap-plied against tax and are intended to support investment.
Madam President, the TRC, or the Tax Reform
Commission , submitted its report in August 2025 outlining its principal recommendations. The TRC has proposed the introduction of substance- based tax credit
for insurers beginning in 2025, as well as the develop-ment of community and utility infrastructure credits. In
addition, housing, infrastructure, and innovation tax
credits are recommended for implementation in 2026
or 2027, reflecting their greater complexity.
These additional credits targeted for implementation in 2026 or 2027 will support the development of critical national infrastructure while ensuring that
Bermuda's fiscal regime remains transparent, equitable, and in line with international standards.
Madam President, a substance- based tax
credit reduces a corporation's income tax liability based on its real economic activity in the jurisdiction. The
credit is typically calculated from local payroll and tangible assets, recognising genuine operational s ubstance rather than profit sharing.
It encourages companies to maintain and grow
the amount of employees, facilities, and investment
within the jurisdiction. A utility infrastructure tax credit
lowers a corporation's income tax liability for certain utility -related costs or investment, such as energy -efficient equipment, renewable energy use, or improve-ments to utility infrastructure. These credits incentivise
efficient utility consumption and support energy or en-vironmental policy goals.
This credit is available to utility companies
within the purview of the Regulatory Authority, but is
not, unlike the substance- based credit, refundable if
there is insufficient corporate income tax to offset. A
community or charitable giving tax credit directly reduces a corporation's income tax liability when it makes
qualifying contributions to charitable organisations. The
credit encourages businesses to support local development, social programmes, and charitable initiatives that provide public benefit s.


Bermuda Senate Madam President, the Ministry of Finance conducted a public consultation on this legislation in late
August following the submission of the TRC report.
During this process, they received valuable feedback
from industry stakeholders and other interested par ties.
That input was carefully reviewed , and the draft legislation was amended where necessary to ensure that
the framework is clear, effective, and responsive to the
practical considerations raised during the consultation.
Madam President, as we move toward implementing this legislation, the Government remains com-mitted to ensuring strong governance and accountability in the administration of these tax credits. The framework includes clear eligibility criteria, transparent r eporting requirements, and appropriate oversight to en-sure that the credits are awarded fairly and deliver
measurable economic benefit. Moreover, the Govern-ment will continue to work collaboratively with industry
stakeholders as the tax regime evolves, ensuring that
Bermuda remains fully aligned with international standards while safeguarding our long- term economic stability.
Madam President, the introduction of the tax
credit legislation represents a significant step forward in the modernisation of Bermuda's tax system. This Bill
is designed to strengthen Bermuda's position as a forward- looking jurisdiction by establishing a clear, transparent framework for the provision of targeted tax credits. These credits will support key sectors of the economy, encourage investment in Bermuda's infrastructure and workforce, and promote sustainable economic growth.
Importantly, the legislation will ensure that fiscal incentives are delivered in a fair, equitable, and pre-dictable manner, consistent with Bermuda's commitment to sound financial management and international best practi ce. By implementing this legislation, the government is taking a proactive approach to maintaining
Bermuda's attractiveness as a place to do business,
while ensuring that the tax framework remains modern,
balanced, and responsive to the needs of the economy .
I would like to extend my sincere appreciation
to everyone in the Ministry of Finance and the Corporate Income Tax Agency, as well as our dedicated ad-visors for their time and expertise and commitment to
this important work.
I also thank the drafting team at the Attorney
General’s Chambers for their invaluable support.
Through the process, their collective efforts have been
essential in bringing this legislation to the [Senate] and
ensuring it reflects careful consideration, technical precision, and the best interests of Bermuda.
Thank you, Madam President.

The President: And thank you, Minister Crystal Caesar, the Spokesperson for Finance in the Senate.
Would any Senator care to speak on this Bill?
Senator Tawana Tannock , you have the floor.
Sen. Tawana Tannock: Yes, thank you, Madam President.
I have some questions myself, but I actually
have a question that was forwarded to me. So, I'm just
going to pull that up to make sure that I ask that correctly. So, I should have had it ready. My apologies.
Okay, ye s.
So the question is, there is the known anomaly
as part of the Tax Credit s Act that certain companies
will benefit from this legislation because the OECD rules appear to read that if a credit targets the insur-ance industry, then all in the industry will benefit, regardless of certain companies' tax status, i.e., a local
insuranc e company in Bermuda will, under the Act, receive the tax credit benefit without being subject to pay-ing the tax. What is the Government's view on this matter of an inconsistency and inequality? In theory, these
companies could pass on these windfall gains to customers to lower premiums, but this would be difficult to
monitor. Is this something that the government will be
trying to monitor? That's the first question.
Do you want me . . .

The President: Minister, would you like to address or
do you want her second question?

Sen. the Hon. Crystal Caesar: If she could go ahead
with the next question so that we can get the responses.

The President: Senator Tannock, proceed.
Sen. Tawana Tannock: Yes, thank you.
So, then the next questions are actually my
questions, a nd it is just a matter of clarity. And I know
that this was spoken to in the House and also at an in-formation session. But for clarity, when we speak about
eligible employees, I can only identify two areas when we speak about eligible employees that we specify that
persons who would be in Bermuda under a work permit
are exempted.
So, when we look through the workforce portion of the credits, can the Minister outline which portions of those credits include all employees and which
only include employees who are in Bermuda on a work permit? Because I actually can't . . . I can't honestly, I
can't determine that. I can't see it. Like I said, I can see
clearly that section 17 has a work permit exemption for
those who would be under a work permit. They would not be included. But I was wondering if . . . it would be
very helpful for compan ies if they knew when we talk
about eligible employees and we look at the workforce
or headcount factors, can we go through each one of
those factors and say eligible employees in this case
are all employees or eligible employees in this case are
employees , but not those who have work permits . I can
offer more clarity on that if required.
And then my last question is, and I think this
just might be my misunderstanding of this legislation
602 10 December 2025 Official Hansard Report

Bermuda Senate because I did try to go through it again when we got it
last night, but I just wanted to clarify that when we look
at the calculation of a workday, am I correct that subsections 10(2)(a) and 10(3)(a) . . . and I'm sorry because I actually do not have the Act up in front of me,
but I am pretty sure that those sections state that if you
are on maternity leave, out sic k (and it was bereavement leave) and the company is paying for that leave ,
that is still not included and counted as a workday when
a company is submitting the workdays to get credit for headcount or payroll. And my question is , if my interpretation is correct, why was that decision made? Because the employer is still paying for that employee for
those times of supported leave and if I am incorrect,
then I am incorrect.
Thank you.

The President: Thank you, Senator Tannock.

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
[I am] j ust asking for a little patience while I
confer with the technical team. Thank you.

The President: Do you want additional questions from
other Senators, or you are just . . .
Sen. the Hon. Crystal Caesar: Yes, I will take more.

The President: Senator s, the M inister has indicated
that she will entertain questions from others. So, I think
Senator Cunningham, you raised your hand to say you
had questions.

Sen. Victoria Cunningham: Thank you, Madam President.
And once again, the O pposition is supportive
of this Bill. We recognise the importance. Well, you
know, this is a major shift in Bermuda's tax regime, but I think it is important that the Government shows a
framework that can preserve our competitiveness as a jurisdiction and also maintain that economic requirements for the OECD.
I do have a few questions. I will declare another
interest. Well, actually there are kind of t wo. So, I work
for a charity. I am the executive director of a charity,
and I also am the administrator of Bermudascholarships.com. [A] one-stop shop for all of Bermuda scholarships . And while on there, many are obviously government Ministry of Education and charity -based scholarships. A large number are from private insurance and
reinsurance companies who are offering, I would say at
a guess , in excess of a million dollars a year in funding.
A few of them are full -ride scholarships for up to four
years for Bermudian students .
Those would not come under the community
charitable giving because it's obviously not going to a registered Bermuda charity . So (a), has consideration
been made for those things , because I would hate to see those companies —many of whom are going to be
some of our larger CIT payers I would imagine—reduce that funding. I mean, I would love to see it being shuffled into my charity, but we will see . . . but I just think
that is something that needs to be thought about because there is a certain . . . a substantial amount of
funding that is going to our Bermudian students.

The President: So, your question specifically to the
Minister is . . .

Sen. Victoria Cunningham: My question specifically
is, Has consideration been made for the scholarship
funding that some of these insurance and reinsurance
companies are paying to Bermudian students ? You
know, it is not necessarily charitable so it does not
come out of community, but it is something . . . in the
. . . as it would be related to a tax credit benefit.

The President: Question one.
Sen. Victoria Cunningham: The first question.

The President: The Minister did say she would entertain your questions , so that is question one.

Sen. Victoria Cunningham: Then the second question is around, and I believe my colleague, Senator
Tannock, touched on it . But is the . . . because we are
obviously taking the tax credits away from the payment of the CIT. So , they are being deemed as two separate
items. Obviously , as has been mentioned, our local insurers . . . So now Allshores, CG, and FreisenbruchMeyer will be getting the b enefit of the tax credits without actually paying the tax.
How will we ensure that those cost savings are
passed on? And the same goes for BELCO under the
Utilities Act . And I get that that is to make them whole
after the Pillar Two requirements . But I just want to
make sure that , you know, this is an opportunity to reduce some of the cost of living. And insurance in this
Island is immense. So will it bring down, you know, the
likes of health and private health insurance, motor ,
house, homeowners, whatever ?
And then my third question is around the leakage. So, I just mentioned that certain organisations ,
companies , insurance companies , can be . . . will be
paying this tax, but all insurers will be open to get the tax credits. What is Government doing to ensure that
the . . . what . . . how can we measure the impact of any
leakage that these credits are going to be, you know ,
from these companies that are not actually going to pay
the CIT ? So, how many . . . how can we ensure that the
credits will still deliver a net benefit to the Government?
The President: Thank you.
Senator Tannock.



Bermuda Senate Sen. Tawana Tannock: Madam President , do I have
any questions left? Do I?

The President: You have asked three already.

Sen. Tawana Tannock: Oh, can I do a supplementary—
The President: Supplementary.
Sen. Tawana Tannock: —to Senator Cunningham's
question regarding leakage and the companies ? And
like Senator Cunningham, I must declare my interest ,
as many will know , I am the managing director of a marine insurance company, and I do have some entities
that (a) qualify for . . . that have to . . . I do have some
entities under management that will actually , potentially, have to pay tax and then some that do not. S o,
that is that there.

The President: Yes.

Sen. Tawana Tannock: So, I guess my question is ,
and this goes back to my other question. When we
have the leakage and we have the companies , as Senator Cunningham stated, that do not pay tax but do receive the benefit , this comes back to the monitoring,
and this comes back to my question about identification
numbers and the system. W hat is the system? Because right now if you have not indicated that you are
eligible to pay tax, like I said, you do not have a number ,
so for those companies who can access the credits who
do not pay tax, will they be assigned a . . . I don't know.
What will they be assigned? How will this be handled?
Because that is . . . I thank you, Senator Cunningham,
because I actually completely forgot about that. That is one thing that is not handled at all in the legislation.
These entities that may qualify , how will they be identified, if they will self -identify ? And then what information
will be provided for them to track ? Can you address
that?
Thank you.
The President: Thank you, Senator Tannock.
Senator.

Sen. Mischa Fubler: Thank you, Madam President.

The President: Sorry, sorry. Senator Fubler, you have
the floor.
Sen. Mischa Fubler: I do not have questions necessarily, but I did want to speak in support of the Bill given
my responsibility for Tourism, Transport, Culture, and
Sport.

The President: Absolutely.
Sen. Mischa Fubler: And so, I will focus my comments
kind of around the charitable giving , given my remit.
And so just so we are all on the same playing field and
for the benefit of the listening audience, the charitable tax credit is 25 per cent of eligible charitable expenses
with a minimum threshold. This is something I especially wanted to highlight because you must commit to
$300,000 over a rolling three- year period. So, it is not
only a significant contribution, i t needs to be consistent
and persisten t. Both things that are reasonable and relatively competitive.
I wanted to look around, you know, people are
probably familiar with some of the points raised by those who are maybe not in opposition, but apprehensive of the application of income taxes . Right? It is a
thorny subject for some, especially in the capitalist so-ciety that we live in. But I took a look around and the OECD Tax Policy Studies, “ Taxation and Philanthropy ”
released, I think , in 2021 . I might have that year wrong,
but the important point is that , if I may, Madam President, they go on to say in the report that almost all
OECD countries provide some form of preferential tax
treatment for philanthropy. Entities with a philanthropic
status typically receive tax relief directly in relation to
their act ivities while both individual and corporate donors to these entities are often able to receive tax incentives that lower the cost of giving. And so , I welcome
these provisions in the B ill as they are moving us in the
direction that aligns us with some of our competing jurisdictions.
Another source, I took a look at the European
Commission on “Taxation in support of the Social
Economy .” It has an overview of existing forms of tax
measures in EU member states. One thing that makes
us more competitive is that they say tax credits are less
common than tax deductions. The difference there being the credit reduces your tax liability, whereas a d eduction reduces your taxable income. And it is a minor
distinction, I suppose, but in terms of corporate giving
it is very rare for member states t o opt for a tax credit
as a tax measure. And so , I would argue that that in fact
makes us a more attractive jurisdiction when it comes
to corporations determining where they want to domicile.
And then, you know, just to do some benchmarking around what the kinds of thresholds are and
amounts that are available as benefit . . . looking at regions like Belgium where 5 per cent of taxable income
or €500,000 is the maximum threshold that is eligible
as a deduction in their scheme. And I wanted to highlight here where we do not have a maximum cap. And
in fact, we have a minimum threshold to be eligible to
receive it in the first place.
And France has a tax credit of up to 60 per cent
of the actual amount donated, but it's on a sliding scale.
It reduces when you exceed € 2 million. It's only at
40 per cent of the amount that is donated. And there
are some who are possibly more competitive. Cyprus
has 100 per cent of the donation is eligible for tax
604 10 December 2025 Official Hansard Report

Bermuda Senate deduction and there is no maximum. And so, I am glad
we do have some guardrails in that space to ensure
that it is not the entire donation. It just is an incentive
for continuing to give.
And to the points that my colleagues raised
around leakage , I would argue that we should focus on
the impact as opposed to who is necessarily receiving
the credit and not paying into the tax. This money is still going to charitable organisations that are delivering essential services to the people most in need in Bermuda.
And so, if some of these companies who are not within
the scope of having to pay corporate income tax, but
are electing to give charitable donations, how would
you . . . I think on net there, that is still a good thing.
Right? I would challenge someone to argue that point .
And—

[Inaudible interjection]

Sen. Mischa Fubler: Right ? I challenge. I welcome it.
I mean, I think you have expended your questions, but
there are many Senators who have not taken the microphone yet and may want to make an argument for
why it is objectionably unfair that some of the local insurers . . . who, I might add , we are required to make
that provision. R ight? The OECD said for the corporate
income tax scheme that you cannot unfairly benefit only one segment of the industry. It must be applied to all of them. And as such, we have responded to that requirement .
Recently a notable current event in the tax
space, as we are looking at something that fundamentally shifts how Bermuda collects tax , Switzerland had
a kind of referendum around a wealth tax or more specifically around asset transfer to inheritance. And unfortunately, 78 per cent of the voters voted it down. A nd
the . . . the provision they had proposed was that 50 per
cent of all assets and gifts in excess of ₣ 50 million
(Swiss francs) would be in scope and only 43 per cent
of eligible voters did vote. So, it is not the majority of
the country ; but it was notable that that was unsuccessful.
Although as I dug a bit deeper it came to light
that part of the reason they did vote it down was because they have a kind of distributed tax system similar
to the United States where there is federal tax and then
individual states set their own kind of rule sets around
what taxes will be. And Cantons in Switzerland, like Basel-Landschaft , already have a 49 per cent asset transfer tax in relation to non- related people receiving the
benefit of that estate. A nd Geneva itself has a 45 per
cent rate there as we ll.
And so , just on the tax space, while we are
looking at ways to make our tax system more progressive, I put to the public [to] give some thought to mechanisms like that which would help to reduce the income
inequality we are experiencing.
And finally , bringing it back to benefits to the
third sector. I touched on it briefly, you know , . . . the provisions for eligibility that kind of minimum threshold
stabilises charitable funding . . . and apologies , Madam
President , I did not declare my interest when I started
my spiel . But I sit on the board of the Chewstick [Foundation], which is a charitable organisation. And so, I
welcome this change.
You know, one of the things we often discuss
at our meetings is funding and the inability to do longterm strategic planning , like multi- year, because often
you are just looking to what can we feasibly raise for
the next year . By providing this incentive, such that it
needs to be a $100,000 a year or more to receive the
tax credit , means organisations like Chewstick and others delivering much- needed services can have more
stability and benefit from these kinds of multi -year commitments, which I imagine will arise after we enact this
law.
And then of note, you know, my colleagues often . . . part of their refrain includes things like accountability. And so, I wanted to highlight that the charities
that are the recipients of these donations must have
done their annual filings. And so that is ensuring that
there is accountability and governance of these third
sector entities and directs corporate giving towards
Bermuda- focus ed programmes by that provision being
in there as well.
I guess before I cede my time, I just wanted to
come back again to kind of . . . one of the more frequent
opposing points, you know, that I have seen. If we tax
the companies, they will leave. That, you know, “common sense, ” (air quotes ), I guess , is that if you tax
wealthy people they will leave your jurisdiction. And again, I challenge that argument. I have done some
reading. I haven't read enough through the book to kind
of speak to it in great detail. But I just want to highlight
some of the points I have come across already as I
have—

POINT OF ORDER
Sen. Tawana Tannock: Point of order, Madam President. Nobody has said that . . . nobody has said that
today. I don't know what that is in reference to.

Sen. Mischa Fubler: [It is] feedback I received while
canvassing and discussing the issue in the public. I'm
not directing it at any specific S enator.

The President: Senator Fubler has the right to express
his views.
Senator Fubler , have you . . .

Sen. Mischa Fubler: Apologies if I was misunderstood. I did not direct that as an argument posed by any
of my colleagues here in the Senate, just as one that is
kind of in the general public when discussions around taxation are raised. I think I haven’t stepped outside the
bounds with it. Thank you.


Bermuda Senate Yes. And so, the book I wanted to highlight that
I would recommend, I am enjoying reading through it
so far, is The Myth of Millionaire Tax Flight : How Place
[Still] Matters for the Rich. And it is by a gentleman,
Cristobal Young. He published it in 2017, and he is an
Associate Professor of Sociology at Cornell University
and he specialises in economic sociology , social stratification, and most importantly , quantitative methodology. So , measuring things , putting measurements to
them, qualitative assessment is important as well. But
you know, we all like our stats .
And so , in his methodology he examined US
tax returns of top income earners, which he classed as
people earning more than US$1 million . And in the
book , he talks about the reason for selecting America
is because the barrier to relocation is much lower than
if you were to move from one country to another . Right?
Reestablishing yourself or your company in another
state is definitely much easier than moving to an international jurisdiction.
And he argues that income earning is embedded in concrete. O ngoing systems of social relations ,
and especially in insurance and reinsurance, which I
think we can all agree are some of the entities that will
be first in scope for having to pay corporate income tax.
I work in reinsurance myself , in my day job. And I know
relationships are key . And, you know , people are in
Bermuda not just for the way that the tax system is set up but because it is a hub full of highly skilled individuals who know the industry and there are other players
here who leverage those relationships .
Also, in the same book there is an interesting
survey . In 2011, by the [investment] group Spectrum,
they found that a sizable minority of their clients that
they surveyed, 67 per cent to be specific, supported
higher tax on millionaires. And another notable quote,
the Patriotic Millionaires (an interesting name). It was
founded in 2015, I believe. It's an activist group of over
150 US millionaires ( as of 2019) and they advocate for
increased tax payment by the wealthy , and they advocate for an initiative called the “ Buffett Rule,” which was
kind of a tax plan. A nd in the Obama era that spoke to
having millionaires and billionaires pay the same tax rate as middle- class families and working people.
Which I think is something all of us here in the Senate
today can agree is right and just .
And a notable quote from them is , We the millionaires have been the biggest beneficiaries of this
system called America, and we should pay more to
keep it running. We have reaped the greatest share of the benefits. We should contribute the largest portion of
the investment. And I think that sentiment is transferable to the corporate entities we see here in Bermuda.
They have realised significant benefit operating out of this internationally renowned global hub for insurance
and reinsurance. And so, it stands that they should also
contribute the largest portion of the investment. I think that is fair . And on that note Madam President, I cede my
time. Thank you very much.

The President: Thank you, Senator Fubler for your
comments.
Now we will pass over to a substantive Minister, Crystal C aesar, the Spokesperson for F inance to
address the questions that have been raised by both
Senator Cunningham and Senator Tannock.
Sen. the Hon. Crystal Caesar: Yes. Thank you ,
Madam President . And my colleagues have given me
some work to do this morning to collate and listen and
collect answers and make some sound sense of what
those answers should be.
[Laughter]

Sen. the Hon. Crystal Caesar: So, I will attempt to answer those questions . If I do gloss over or do not answer anything, I believe that we have an ability to have
another bite of the cherry.
I think what our colleagues need to recognise
is that this is still an evolving regime and we are in the
process of continuing to gather information on credits
and how they will be administered. In fact, just in January, which is right around the corner , quite frankly, we
will be continuing to engage with stakeholders on this
regime such that we can ensure that credits are being
handled in an appropriate fashion.
But to be specific about some of the questions
that have been asked, the non- CIT taxpayers are required and companies . . . other . . . CIT payers are actually required to provide returns by the end of January
where they are intending to claim some of these credits. And so , the process for administering them, as I
said, is still being worked on. So , this is still . . . we are
still in development of how we are going to be handling
some of these credits.
Specifically , as it pertained to the eligibility of a
workday , companies will need to obviously comply with
the overarching regime as it pertains to what a w orkday
looks like . But obviously companies will be able to administer that as they seem . . . as it . . . as they deem
necessary in terms of what the calculation of a workday
looks like, but obviously it still needs to fall within what the tax credit regime guidance provides.
As it pertains to scholarships . . . just give me
two seconds. I have the answer here. It is certainly not
meant to be a detriment to scholarships. Companies
will . . . sorry, give me two seconds.

[Pause]

Sen. the Hon. Crystal Caesar: Okay. Yes. So , it is not
. . . there is not meant to be an impact on how charities
will be able to engage with those who are giving . . .
how charities are giving scholarships . But we are continuing to engage with those charities such [as] those
606 10 December 2025 Official Hansard Report

Bermuda Senate who are giving scholarships. There may very well be
the ability to get credits, but again, the regime is being
determined. As one would recognise , credits have the
potential to also reduce insurance costs , where companies benefit from certain credits and those benefits will be measured through an economic analysis of any
changes on Island in terms of investment and arising
from those credits. So, there are varying different manners in which these credits can be calculated.
Also, as one would know , with any OECD
changes that may come down the pipe we may need to
reconsider how some of those credits are calculated.
Right? So, this is a first stab at it and some of the provision of how credits will be apportioned . . . it is still in
development.
I do actually have an answer for Senator Tannock as it pertains to the provision of the TIN , or tax
identification numbers . And in particular, if a company
has, or a group of companies have a TIN number and
they are one legal company and they do not elect separate taxation of those segregated accounts , they will
have one number . But if they have elected for the segregated accounts to be separate, then they will get separate TINs. So, I hope that helps in terms of definition.
But again, I'm going to continue to stress that
this is still the provision. The regime is still being devel-oped as to how it will actually be utilised going forward.
We are still engaging with stakeholders as to how these
credits will be used, what they will be apportioned to,
and which companies will actually get the benefit therein.
I want to ensure that I'm answering the majority
of the questions.
[Pause]
Sen. the Hon. Crystal Caesar: Yes. So , in terms of . . .
because we have heard the terminology of “leakage .”
And the policy is to incentivise on- Island investment in
key strategic areas, which we have spoken about today, which is charitable bodies, tax credits and sub-stance- based credits. So, it's not just a question of . . .
it is not a question of leakage.
We are encouraging on- Island investment in
these key strategic areas and that may expand in the
future as the regime evolves . Right? So again, these
are . . . a lot of the questions that we have are forwardthinking, which is appreciated because again, this gives
us the ability to give further consideration as to how the
regime will ultimately evolve. But some of those answers are still in development.

The President: Senator Tannock .

Sen. Tawana Tannock: Yes. Thank you, Madam President.
First, I must apologise to Senator Furber t [sic].
Yes, Fubler.
The President: Fubler.

Sen. Tawana Tannock: Sorry. Sorry, Senator F ubler.
I thought that you were saying that you were respond-ing to something that was said in the Senate. So, my
apologies. Look, to a hammer, everything looks like a
nail.
[Laughter]
Sen. Tawana Tannock: So, I am very, very sorry for
interrupting you and thank you for providing us with that
valuable information. And I actually will look up the
book, The Millionaire’s Flight . Thank you. So, my apologies.
The second is thank you to Minister C aesar for
your informed response and just generally, thank you
to the Bermuda G overnment . You know, as deputy
chairperson of ABIC, the Association of Bermuda International Companies, we have been on this journey with
the Government for years. We understand how the
Government has advocated on Bermuda's behalf to the
OECD and how we have had partnerships with the
Government and with other entities. And so, I understand that this has been a long road. And we are not at
the end yet. So, I appreciate all the hard work that has
been . . . that has gone on with this.
Thank you, Minister C aesar for your response
regarding the TINs and SAC accounts . I appreciate
that. And my hope is that guidance will be issued to that
effect that other entities can avail themselves of if it is
not readily available somewhere already . Thank you
very much for indicating that there will be measurements. I think you said potential to reduce insurance
costs will be analysed through . . . by the benefits
through measured analysis. So, that would be really interesting to see if our local companies avail themselves of that. So , thank you.
I do have two questions arising out of, well, actually, . . . yes, two. Number one, my question regarding the clarification of eligible employees was not addressed. So, my request was that when we look at
workforce and headcount can we get clarity over , for
instance, like I said, for s ection 17. It specifically states
that counted in that headcount you do not count em-ployees who are here on a work permit. It does not say
that everywhere else. I think it might have said it in one
more section, which I can't quote off the top of my head.
So, my question is when employers are looking
at this, when do they know when to count people who
are work permit holders and when not to count employees that are work permit holders? Because the legislation is very careful not to give a description or not to
state the categories of persons who are deemed to be
eligible employees. So, for instance, it does not say
Bermudian spouse of, PRC, [Permanent Resident’s
Certificate], BOTC [British Overseas Territory Citizen ].
So how can we review that? That is my fi rst one that
wasn't answered.


Bermuda Senate And then my second one was regarding how a
company looks at their workday. So, the legislation basically says that for it to be a workday, it has to be a
business day. So, from the start, right , it has to be Monday through Friday. It says no public holidays, no Saturdays. You know, that is a way to think of it. However,
you would have thought there would have been more
flexibility around a business being able to say, L ook,
actually we have a flexible work schedule. So, some
people work on Saturdays, but do not work on Fridays.
Under this legislation that would not be . . . even if you
worked an eight -hour day that you got compensated for
on a Saturday, you would not be covered under this as your business would not be covered under this as being
able to claim an expense. I think that is short -sighted
when we look at workdays.
However, my question was regarding, there
are statutory amounts that the government . . . I'm
sorry . There are statutory amounts that employers
must cover with regard to maternity leave, with regard to sick leave, that you have to cover for your employee. However, this legislation seems to say that when you
are covering that statutory sick leave, that [statutorily]
met leave, that actually does not constitute a workday.
However, the government mandates that employers
cover this for their employees on what w ould be a workday.
So, my question is why was that decision
made , or was I misinterpreting it? And if you have an
employee who is out sick, they still get calculated when you are doing that because right now it says bereave-ment leave, maternity leave, sick leave, you are not
constituted as being a workday. I think that might be
[section] 10, maybe [subsection] 10(3)(a) . And then
[subsection] 10( 2)(a) says something like a workday is
a business day. And like I said, if you decide as an entity that you have a flexible work schedule and some-body can work eight hours on a Saturday, that is also
not counted. So, those were my questions around number one, eligible employees, and then this whole issue
of constitutional workdays.

The President: Thank you, Senator Tannock .

Sen. Tawana Tannock: And if I have misquoted a section, please forgive me. I do not have the A ct out in front
of me. So, I was just trying to get to the salient points.

The President: Madam Attorney General, y ou wanted
to speak ?
Sen. the Hon. Kim Wilkerson: I did. Thank you,
Madam President. And I was hoping that I might be
able to wrap up some of the apparently outstanding
questions with my comments.
First, let me say I am glad that this piece of legislation has broad support. I believe the Government has tried its best to bring everyone along and I think
Senator Cunningham referenced that earlier. I think that my colleague , Senator Caesar , has clearly stated
that . . . how credits can be calculated , is something
that can still be the subject of determination. And so , I
think this is trying to answer the question posed by Senator Tannock . And let me say , having had a role as a
general counsel of an international insurer, if I were in
my seat in that capacity, I certainly would be arguing for
work structures that qualify. So, there is an opportunity
for every taxpayer to make the case as to why they say something qualifies. And that is why the legislation provides for a place to have a disagreement about what
might be determined as a final tax credit.
So, we have an appeal process around that .
You may say , This is what has been determined. I believe it should be determined on another basis. We
have been thoughtful in the legislation and providing a place for an appeal process to happen. I take the point
about different workdays and certainly on remote work.
On the question of how you count employees
whether they are there or not. I think one has to have
the understanding of the overriding objective. So, the
overriding objective in the tax credits is to encourage employment here. And I can think . . . I have a friend
who is a lawyer. I have had two , actually . And they
reached a point in their careers where they were just
covering maternity leave. Now , if you think about it , if
you had a Bermudian lawyer going on maternity leave
and you had a non- Bermudian cover ing that leave, that
would not count. You would have to . . . having the ability to double count for the same job is not what is intended here. The idea is to ensure that the credits accrue to Bermudians holding those positions.
I think there was a further question about what
is a Bermudian and when does it count? So, the legislation has been very clear in not trying to get into the
categories of what passports people hold , but saying
that for the credit section around substance which relates to employability , for that section alone, i t is about
whether non- work permit holders are the measurement. So that could be . . . you could be the spouse of
a Bermudian. You have been on the Island for a long
time. You do not need a work permi t. You count in Bermudian employment in that manner. So, that is why the
divide looks that way and it is in the substance section.
I further circle back to the question that Senator
Cunningham asked which is about scholarships. So, I
certainly was aware of a company , a large insurer.
They had an agreement years ago with CedarBridge
Academy where they did direct scholarships. So, they
were not operating their scholarships through a charity.
Right ? I would argue for that company , if I was sitting
in the seat of their . . . as a general counsel , or having
to make the argument for them on how their credits
could apply , that does not have t o be under the community section. It could be under the substance section.
Because you can clearly relate how that giving relates
to you being able to take advantage of a substance credit.
608 10 December 2025 Official Hansard Report

Bermuda Senate So, I think there are different ways of doing it
and certainly it has been my firsthand experience that
many companies , in relation to corporate giving ( for the
reasons I think that Senator Cunningham pointed out ),
have needed for other reasons , right, to be able to clarify their charitable contributions in Bermuda in a more
robust governance framework. And for that reason ,
they have used, for example, putting those funds to
BFIS, [Bermuda Foundation for Insurance Studies] or
asking the Bermuda Community Foundation [BCF] to
take on the administration of those funds so that it
meets tho se international guidelines for governance
that they may have to answer to if they are in an international group that happens to be Bermuda headed.
The final thing that I would say , maybe it's not
final, —

[Laughter]

Sen. the Hon. Kim Wilkerson: —but is this question
on equity.
So, I have heard it said in other places [they]
are like, the . . . you have the companies over € 750 million being captured for the payment of CIT. The credit
regime could relate to anyone. There seems to be an
inequity. There is not an inequity. This legislation . . .
there is . . . you do not get something for nothing. In
order to take advantage of the credits under this piece of legislation that we are looking at right now , a company must demonstrate that they have covered those
three areas , or two areas , or one of them.
So, for a local insurer that is also international ,
as we say , a local insurer that falls under the threshold
. . . and I think there has been a reference here to
maybe Allshores or CG. We are still trying to incentivise
that company to put more jobs in Bermuda and we do know and I know . . . declaring a former interest , I sat
on the board of Argus , (right?) Argus , Allshores [Limited.], now CG . They all have operations that are outside of Bermuda. So, there is an incentive here to say ,
Can you think about how to bring jobs onshore that you
might have taken offshore ? The whole point of this
piece of legislation is to try to incentivise more economic activity here and the reward in the tax credit is
for doing that. So, you cannot get a reward for doing
nothing.
And I think that that is some of what is in the
kind of public domain that , you know, you have these
big companies paying and these other companies are
going to take advantage of getting a credit. No. You
have to . . . you get a credit for your own work that you
are able to demonstrate in this legislation. And finally ,
as I said before, there is an opportunity to challenge
and appeal those . . . a decision on what might be
counted towards your credits and what is not .
And finally , Madam President ( now, it is “finally”).

[Laughter] Sen. the Hon. Kim Wilkerson: I am pleased that there
is support .

The President: Mm-hmm.

Sen. the Hon. Kim Wilkerson: There was support in
another place and t here is support in the Senate for this
really, really important piece of legislation— both
pieces. You know part of the . . . Some of the negativity
that has been attached internationally and in the UK by some Ministers is around, you know, this idea that Ber-muda is a tax haven, this id ea that, you know, Bermuda
might be a place where we are not robust in our anti -
money laundering and corruption regimes. The two pieces of legislation and the whole of the CIT, it is
standing up. And these pieces of legislation indicate
that Bermuda is a p lace where transparency is important. And the existence of the 15 per cent at minimum global tax, and Bermuda adopting it, and our having been a front -runner (right?) is important to the jurisdiction for those reasons as well, Madam President. It indicates that we have substance. It completely kills the
argument that Bermuda is somehow a jurisdiction for
tax evasion or [a] tax haven. And for those reasons it
continues to be important.
But we do understand that refinement may be
necessary like everything, you know. We may not get it all right out of the blocks, but to have the constant opportunity to go back with industry and engage on where
we are going and getting stakeholder input at every
point along this process is what has happened. And it
is what will continue to happen as we go forward,

Thank you, Madam Attorney General
and Minister of Justice.
Back to you, Minister Caesar, for your —

Sen. the Hon. Crystal Caesar: Yes, and—

The President: —responses to questions.
Sen. the Hon. Crystal Caesar: Thank you, Madam
President. And again, thank you for the support and the
qualifying questions, which help to edify not just us but
also the listening public. So, I do appreciate the interventions of my colleagues and also the questions which
help to educa te us all.
With that said, Madam President, I move that
the Bill entitled Tax Credits [Act] 2025 be read for a sec-ond time.

The President: Is there any objection to that motion?
No objection.

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.


Bermuda Senate And I correct that. It should be Tax Credits Act
2025 should be read for a second time.
Thank you, Madam President.

The President: Mm-hmm.

SUSPENSION OF STANDING ORDER 26

Sen. the Hon. Crystal Caesar: Madam President, I
move that Standing Order 26 be . . . (I am sorry) suspended in respect of this Bill.
The President: Is there any objection to that motion?
No objection.

[Motion carried: Standing Order 26 suspended.]

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
Madam President, I move that the Bill entitled
the Tax Credits Act 2025 be now read a third time.

The President: Is there any objection to the third reading?
No objection.

BILL

THIRD READING

TAX CREDITS ACT 2025

Sen. the Hon. Crystal Caesar: Thank you, Madam
President.
Madam President, I move that the Bill do now
pass.

The President: It has been moved that the Bill entitled
Tax Credits Act 2025 do now pass.
Is there an objection to that motion?
No objection. The Bill is passed.

[Motion carried: The Tax Credits Act 2025 was given a
third reading and passed.]

The President: Thank you, Minister Caesar, spokesperson for Finance for presenting the Bill and to all Senators who responded [with] questions.
We will now move on with our third item on the
Orders of the Day, and that is consideration of the Sta-tistics (Census of Population and Housing) Order 2025.
That is in the name of Senator Lauren F. Bell Junior
Minister for Health, Economy and Labour, [and Housing and Municipalities].
Senator Bell, you have the floor.

SUSPENSION OF STANDING ORDER 71(2)

Sen. Lauren Bell: Thank you, Madam President. Madam President, I move that the provisions of
Standing Order 71(2) be suspended.
The President: Is there any objection to that motion?
No objection.

[Motion carried: Standing Order 71(2) suspended.]

Sen. Lauren Bell: Madam President, I move that the
Senate do now take under consideration the Statistics
(Census of Population and Housing) Order 2025 proposed to be made by the Minister responsible for statistics in exercise of the power conferred by section 5(3)
of the S tatistics Act 2002.

The President: Is there any objection to that motion?
No objection.

Sen. Lauren Bell: Thank you, Madam President.

DRAFT ORDER

STATISTICS (CENSUS OF POPULATION AND
HOUSING) ORDER 2025

Sen. Lauren Bell: The matter before this Honourable
Senate is consideration of the Order entitled Statistics
(Census of Population and Housing) Order 2025.
Madam President, in less than six months the
Department of Statistics will begin collecting the 2026 census information from residents of Bermuda. The
collection of census information is a mammoth task for any country. We will accomplish this work by using a
multi -modal module approach, which includes electronic options, telephone interviews, and personal in-terviews.
Madam President. I would like to remind this
Honourable Senate that the information collected dur-ing the census is of paramount importance to the development of both social and economic policy. It is for
this reason that all residents are required to provi de
census information to the census officer. I therefore encourage every resident of Bermuda to cooperate fully
with the census officer when asked to provide census information.
Madam President, the primary purpose of this
Order is to confer upon the Director of Statistics the le-gal authority to take a census of Bermuda and to estab-lish Wednesday, May 20, 2026 as Census Day.
Census Day is the day on which all data is referred to by the census officers. In other words, whether
you complete the census on July 1 or October 31, persons are expected to recall the details of Wednesday,
May 20, 2026 in all responses to the census.
The Director of Statistics, through this Order, is
authorised to collect information in respect of any or all of the subject matters that will be covered during the
census taking. Madam President, the following broad
610 10 December 2025 Official Hansard Report

Bermuda Senate subject matters will be addressed during the census
taking:
1. where persons spent census night;
2. characteristics including sex, age, religion,
et cetera;
3. birthplace and language;
4. immigration;
5. Bermudian status;
6. living arrangements;
7. health;
8. marital status;
9. fertility;
10. education;
11. economic activity;
12. income from main job;
13. income from other sources;
14. household members and visitors;
15. dwelling characteristics;
16. household characteristics; and
17. emigration.
Madam President, the census questionnaire
includes new topics on language, living arrangement,
and household characteristics. The language data will
provide a better understanding of Bermuda's linguistic
diversity while the information collected under living ar-rangements will provide details on the type, duration,
and reason of the living situation of household members. This will provide benchmark data on the population's experience with homelessness, insecure housing, and inadequate housing.
Meanwhile, the household characteristic topic
will collect information on the number of mobile devices, the ability to afford an unexpected expense, and
financial assistance. These questions help us under-stand access to mobile devices, who is in need, and
how people are coping. The data collected from these questions will be vital for developing, monitoring, and evaluating policies.
Madam President, the O rder authorises the Director of Statistics to take a census beginning Thursday, the 21st of May 2026 and ending no later than
Wednesday, the 31st of March 2027. During the data
collection period, the following persons are obligated to provide a census officer with information regarding any or all of the matters mentioned previously as they stood
on Census Day. These include:
• household reference person—the person who
is responsible or mainly responsible for running
the affairs of a household;
• household members —persons who have attained the age of 16 years on Census Day;
• persons in charge of a hotel or an institution;
and
• persons in charge of other persons on board a government ship or vessel who were in Bermuda on census night.
Madam President, in another place an explanation was provided as to why data is collected from persons as young as 16 years old and not from age 18 years instead. Madam President, data is traditionally
collected in a census or a government survey from per-sons age 16 years and older. Evidence of this is found
in respect to regular surveys such as the Labour Force
Survey and the Employment Survey as well as past censuses. In Bermuda, this is also the age when persons can technically get married, obtain a licence to
ride an auxiliary cycle, and to work. As the census will
collect data about economic activity and income, asking persons as young as 16 years old will provide a
more accurate picture of employment in Bermuda.
Madam President, we are determined to secure as much information as possible so that sound policies can be developed and Government's efforts and
resources can be strategically deployed as we continue
our work on behalf of the people of Bermuda.
Madam President, I commend this Order to the
Senate for its consideration and support.
The President: Thank you, Senator Lauren Bell .
Senator Tannock, you have questions too.

Sen. Tawana Tannock: Yes, I do have a question or a
comment.
Now, Senator Bell, what are you trying to do
asking people where they were [on] census night?
[Laughter]

Sen. Tawana Tannock: Because I think that that might
mean that the uptake might not be as great —

[Laughter]

Sen. Tawana Tannock: —as the Government might
like. Thank you.
Sen. Lauren Bell: Thank you, fellow Senator, Senator
Tannock, for that.
You can appreciate from a statistical perspective, these are standard questions as asked in all of our
censuses, not only locally, but globally. But thank you
for that.
The President: Senator Cunningham.

Sen. Victoria Cunningham: Thank you, Madam President. Thank you, Senator Bell, Junior Minister for that
Statement.
I note, and I believe in the past that the census
data has been collected purely from individuals or Department of Statistics staff going around and actually
physically knocking on the doors and asking. And you
mentioned a multi -pronged approach with elect ronic
and phone interviews. I was just wondering how the De-partment of Statistics is getting that phone and email
data in order to call people or email them. Thank you.

The President: Mm-hmm.


Bermuda Senate ANNOUNCEMENT BY THE PRESIDENT

SENATE VISITORS

The President: While the Senator is getting a response to that, I would just like to acknowledge the
presence in the Chamber of the Permanent Secretary
for Economy and Labour, Mrs. Aideen Ratteray -Pryse,
as well as Mrs. Lovette Tannock from the Attorney Gen-eral’s Chambers and Mrs. Melinda Williams from the Department of Statistics. Welcome to all.

[Statistics (Census of Population and Housing) Order
2025, debate continuing]

Sen. Lauren Bell: Thank you, Madam President, and
thank you [to] Senator Cunningham for her question.
So, for clarity, we did use electronic means in
the last census to collect some data. Now, we are using . . . As my brief explained, we are using electronic
means, telephone interviews, or personal interviews.
Right?
Now, although there are different strategies for
conducting the 2026 Population and Housing Census,
we are strongly encouraging households to choose the
e-census option as it is the most efficient and least expensive form of data collection method that we will be
employing. Completing the census online is simple and
convenient, and it can be completed in the comfort of
one's own home.
Now, in 2010 and 2016, the Department of Statistics worked with other government departments, min-istries, and agencies as well as the private sector to al-low employees to provide census information for themselves and their households during the workday. The
Department of Statistics will continue to use this strategy during the 2026 C ensus.
I hope that answers your question.
Sen. Victoria Cunningham: Supplemental.

The President: Yes, certainly you can now.

Sen. Victoria Cunningham: Thank you, Senator Bell.
So, what I am hearing then is it is not necessarily email. It is, you know, I, Victoria Cunningham, will
go on onto some kind of portal. I can put in my address
or whatever other clarifying identifier and complete it
online. So, my question then is: How are we going to . . . And I 100 per cent agree that, you know, it reduces
the cost. I mean, it hopefully would reduce the 10
months require d or [that] has been allocated to collect
this data. How are you going to, not necessarily incentivise , but inform memb ers of the public that this is the
way to do it? Notwithstanding that some seniors might
have issues, but how are we going to make sure (I am
assuming a public campaign or something) that people
are aware that this is something they should be doing?
Thank you. The President: Thank you, Senator Cunningham.

Sen. Lauren Bell: Yes, so there definitely will be a public campaign to provide detailed information about how to access the e- census. And for those persons who are
not comfortable providing information through the ecensus, there will be the opportunity to do telephone
interviews or person- to-person interviews.
[Pause]

The President: Senators, it would appear those are
the only questions.
Sen. Lauren Bell: Thank you, Madam President.
Given there are no other questions, I move that
this said draft O rder be approved and that the following
message be sent to His Excellency, the Governor.
“May it please Your Excellency, the Senate,
having had under consideration the draft O rder entitled
the Statistics (Census of Population and Housing) Or-der 2025 proposed be made by the Minister responsible for Statistics , in exercise of the power conferred by
section 5(3) of the Statistics Act 2002, has the honour
to inform Your Excellency that the Senate has approved the said draft O rder.”

The President: Is there any objection to the motion being sent on?
No objection.
So, the consideration of the Statistics (Census
of Population and Housing) Order 2025 has been ap-proved by the Senate, and the message will be sent to the Governor.

[Motion carried: The Statistics (Census of Population
and Housing) Order 2025 was approved.]

The President: Thank you —

Sen. Lauren Bell: Thank you, Madam President.

The President: —Senator Bell, Junior Minister of
Economy and Labour for presenting your Bill and all the Senators who have responded.
We will now move on with our agenda.

MOTIONS

The President: There are none.

CONGRATULATORY AND/OR
OBITUARY SPEECHES
The President: Senator Tannock, you have the floor.

Sen. Tawana Tannock: Thank you, Madam President.
612 10 December 2025 Official Hansard Report

Bermuda Senate I just wanted to crave the indulgence of the listening public and our Chamber for a couple of minutes
to say congratulations to the MarketPlace for another
fantastic Christmas P arade and to go a little bit deeper
about the MarketPlace and the Christmas Parade. As
many will know who watched the drone show on Sunday night and who read anything about the Christmas
Parade, it was dedicated to the memory of Vernon Hassell, who was the Vice President of purchasing and pro-curement at MarketPlace, who died unexpectedly in
September and has left a void that I know that his family and colleagues are feeling.
This is only the second time since the Christmas Parade started in 1994 that it is been dedicated to
somebody's memory. The first time was in 1994, and it
was dedicated to the memory of Alvin Ferreira and then
this year to Vernon Hassell.
All the staff who participate in the MarketPlace
Christmas Parade do so on a volunteer basis. It is what
the Christmas Parade calls their day of giving, and they
appreciate the support from the community and that it reflects the value. They wanted to dedicate it to the
memory of Vernon because Vernon was a man whose
life, they believe, reflected the very best of Bermuda's
values: hard work, opportunity, and the power of community support. They thank the community organisations that participate, and they look at it as a way to highlight the best of Bermuda and coming together as a community.
But it does not just stop there, Madam President, what the MarketPlace has done. And many peo-ple would wonder, Well, why does she care? Well, I
have to tell you that I grew up with the Hassells. I grew up with Vernon and his family. I know the impact that he had in MarketPlace but also on those around him
and [I] had the privilege of speaking at his home- going
ceremony on behalf of his parents. And when I was at
the funeral, I learned that MarketPlace intended to
launch a Vernon Hassell Scholarship. And what I would
like to do is talk a little bit about that scholarship and
highlight it.
MarketPlace has created the Vernon Hassell
Scholarship to encourage career growth within the MarketPlace Supermart and help team members gain education skills needed for advancement and internal promotion. By supporting young Bermudians and our own
associates, we continue Vernon's legacy of learning,
opportunity, and service to the community. The MarketPlace establishing the Vernon Hassell S cholarship is in
honour of a man whose career reflected dedication,
growth and life- long commitment to excellence.
Vernon began in the supermarket business as
a young bag packer, a grocery packer. Later, he earned
his university degree with the support of the Ferreira
family and went on to work more than 25 years with the
MarketPlace. His career path shows how with dedica-tion and opportunity a meaningful career can be
shaped. The Vernon Hassell Scholarship is designed to
give Bermudian students, and MarketPlace associates
the chance to grow into future leaders of our industry.
The scholarship will provide financial support for stud-ies in business, retail management, food and nutrition, marketing, logistics, and all areas essential to the grocery sector and daily operations. MarketPlace and [the]
grocery sector are resilient and necessary, of course,
and it is great to have this opportunity for young Ber-mudians and advancement in this career path.
I would just like to highlight that and encourage
younger Bermudians who are interested in careers in
the grocery business. I think the last time that I remember Vernon being quoted might have been around the
issue of food security at the Food Security Com mission
in June 2025. So, when we look at alternative career paths and we look at alternative career practises, we cannot discount the impact that alternative careers can
have on supporting the I sland and the community.
To see Vernon who started as a grocery packer
and rose to become V ice President of P urchasing and
Procurement at MarketPlace is a true inspiration, and I
speak for all when I say that we valued his dedication and appreciate the Christmas Parade and this scholarship in his behalf.

The President: Thank you, Senator Tannock.
Would any other Senator . . .
Senator Lindsay Simmons, you have the floor.
Sen. Lindsay Simmons: Thank you, Madam President.
Madam President, I would like to declare my
interest , first of all, as the President of the Foster Parents Association, charity number 620 and also the Junior Minister of Youth, Social Development and Seniors,
[Home Affairs and National Security ].
But long before I was a Junior Minister, I was a
foster parent. I began my career as a foster parent
when I was 24, and nine years ago, I established the
Angel Tree. And I just want to take a moment to thank
companies like RenR e [RenaissanceRe] . Denise Nanette reached out to me when I first started, and their
employees —not the company but the employees that
work there—take our angels and get gifts for children
in foster care.
But I had a vision when I did the Angel Tree
that it was going to be bigger than just for foster children. So, I reached out to my friend, Patrina Paynter and I asked her, Can you give me some children from
Big Brothers Big Sisters? So, she gave me all her littles,
and they went on the tree as well. For nine years, we
have been given gifts such as laptops, iPads, gifts certificates for clothes, dolls. You name it.
I know that RenR e has helped a young man
who is paralysed. He has aged out of the foster care
system, but they continue to help the family. It is every-day Bermudians who come and collect these angels.


Bermuda Senate I had one lady who came and got an angel. She
came back, saw we had more angels, and took two
more. I put it up on my status that I still had four angels
that needed to be done. She took another angel. And
she did not buy little gifts. She bought . . . She started
with a laptop and then huge gift certificates for these
children.
I want to thank Holly Pacheco. She has been
there with DanceSations, and they collect the angels as
well. Parents from the dance teams come along, and
they take angels. But it is the everyday Bermudians
who help foster children [and] Big Brothers Big Sisters.
We now do the homes. We also help with the independent living. We also do Teen Haven. We do Mirrors [ Programme of Bermuda] . We do so many. This year, we
have got over 400 angels, and I am happy to say that we have one more angel. But I can guarantee by the
end of this week, all angels will be accounted for, and
every child for Christmas will be getting an angel.
I say thank you to the public for rallying around
us. We are different from other organisations that just
ask for you to drop a toy in a bin, and hopefully they go
to the right child, or the presents are sitting there for a
year. And I am not knocking any other organisation;
that is not what I am doing. But what I do say is we reach out and ask everybody, What would you like for
Christmas? And I can say that every year the children
get almost everything they ask for. I am thankful for that
because I cannot imagine not living in my parents’
home and having to live with a stranger who has got to make Christmas special for me. So, I thank the public for making Christmas a little bit special for our angels.
So, thank you.
I want to take a quick second to say we need
foster parents. We need people to sign up. Call Selena
Simons at the [ Department of Child and ] Family Services. I know that just recently I was contacted, but I
have a situation where I already have a baby in my
house. But there are so many children who are still in
need of a home. So, I encourage anybody, if you have
time, if you have the space, reach out.
I want to dispel the myths. You do not get paid
to be a foster parent. You do get a stipend to help with
the groceries, but this is a labour of love. So, I encour-age everybody to think if they have the space or the
time because it is not for everybody; let's be honest.
But if you do, please reach out to Selena Simons at
Family Services because we can always use more foster parents, more good homes
And there is a thing called respite. You might
not be able to take a child every day, but maybe once a month when that child needs to go for the weekend
to somebody else's house, you can respite and take the
child for just a couple of days. So, there are different
ways to be a foster parent. It does not have to be every
day, 365 days a year, but I encourage everybody. It is
a blessing to help these children, and I encourage everybody to do it.
Thank you, Madam President. The President: Thank you, Senator Lindsay Simmons .
Would any other Senator care to speak?
Senator Michelle [sic] Fubler, you have the
floor.

Sen. Mischa Fubler: I am getting the whole gamut today—
[Laughter]
Sen. Mischa Fubler: —Furbert, Michelle, Mischa.
Well, it is fine. It is not the first or the last. I have no
offence taken to any of you.

The President: I am sorry.
[Laughter]

The President: Oh, my goodness!

Sen. Mischa Fubler: I put my hand up today to cover
some congratulations. First, I would like to —

The President: Mischa Fubler, I am sorry.

Sen. Mischa Fubler: No problem. Thank you, Madam
President.
—associate myself with the comments for the
Santa parade. My family ventured down at the weekend, and the kids had a great time. Even my four -yearold who had to leave after about 58 minutes because he was sick and ended up staying home the next day.
But my seven- year-old loved it. We were there until the
end. [We] quite enjoyed the drone show and fireworks.
[It is] great to have those both back, things that were
supported through the Tourism Investment Act, I would
like to add.
Also, I would like to give congratulations to the
members of the PLP constituency 29, which is Southampton East, the one neighbouring to where I ran in the
recent election. They hosted their annual Seniors' Tea.
It was my second year in attendance, and it was a great
afternoon for seniors across the I sland. I spoke to folks
from St. George's to Somerset who said they have been coming for many years, and they quite enjoyed the afternoon of tea, conversation, games, and performances. And so again, to constitu ency 29, a job well
done.
And finally, I would like to highlight the group (I
will declare my interest) including Uncle Glenn who put
on an event commemorating the 70th anniversary of
Rosa Parks deciding she had had enough, refusing to
give up her seat on a bus in Montgomery. Right? That
was the impetus for the Montgomery B us Boycott. We
had performances from The Berkeley Institute. Their
dancers were great. Actually, I think their photo made
The Royal Gazette who reported on it. But also, we had
a singer from Cedar Bridge Academy. S o, both of the
public high schools were represented.
614 10 December 2025 Official Hansard Report

Bermuda Senate We also had an interesting presentation from
Justice Juan Wolffe, who talked about the power of unified resistance, something that is essential to ending
social injustice. The lecture, of course, giving his own
experience, focused on the law specifically, and he
shared a photo of Rosa Parks' booking photo at the
precinct when they arrested her for refusing to comply.
It took 381 days for them to realise success, to end the
segregation of the buses in Mont gomery. And it is in
stark contrast [that], you know, 20, 22 years later, we
had (I think it was) 11 days of boycotting in Bermuda to effectively end segregation. And so, you can see over
time that power of unified resistance accelerates the
time span. You can see, not always of course, there are
some examples globally where it is taking multiple
countries well over a year, two years, several years, 70 years depending on how far you want to go back to end the oppression of marginalised groups. But you know,
it takes the efforts of all of us, whether in person or
through funding or through lending your time and talent
to that cause.
I encourage all of you. I am sure you have
something you are passionate about either locally or internationally . Give some time, especially as we come
into the kind of holiday season, the season of giving .
And [I] kind of doubl e down on my colleague Senator
Simmons ’ appeals to those to give of your time as a
foster parent. I do not think I have that in me, but I know
that I can contribute in other ways . I give , you know ,
extreme kudos to those who choose to do it. It is a selfless act , and they deserve all of the praise. And on that
note, I will cede my time.
Thank you, Madam President.
The President: Thank you, Senator Mis cha Fubler .
[Laughter]

The President: I apologise.
I think , Senator Victoria Cunningham, you can
have the floor.
Sen. Victoria Cunningham: Thank you, Madam President.
I just quickly wanted to congratulate the BMDS
[Bermuda Musical and Dramatic Society] on an amazing pantomime. I have to say it has been a few years
since I have been down to City Hall for the pantomime,
but Jack and the Bean iestawk was great. I mean, it is
amazing to see the talent that Bermuda has on stage
and, you know , in true panto fashion, a lot of audience
participation. So, I just wanted to say congratulations to
BMDS.
And I also wanted to thank the ABIR [Association of Bermuda Insurers and Reinsurers] who hosted
a reception celebrating leadership in international busi-ness last week for hosting their event at A xa XL. They
alluded to their special topics course, which is held in
conjunction with Bermuda College, which they started up in COVID -19 to provide 14 weeks. It is actually a
credit course for Bermuda College, but they have
sometimes 600, 700 people registered just to listen,
from the community and students overseas . But [I was]
delighted that ABIR has passed the baton to the BFIS
[Bermuda Foundation for Insurance Studies], which is
my organisation, to carry that forward. So, I just want to
thank ABIR for laying the foundation of a successful
course.
I am thinking that Bermuda College might want
to start one up for hospitality because it does actually show a lot of the different facets of international business. They could do it in hospitality, but I think it is
hopefully going to continue for many years.
And then finally our students are all heading
back to the Island for the holidays. So, I wish them all
safe travels. If any of them have got exams coming up,
all the best in their exams , and I look forward to seeing
them over the Christmas break.
Thank you.

The President: Thank you, Senator Cunningham.
Would any other Senator care to speak ?
Yes, Senator Dion Smith, y ou have the floor.
Sen. Dion Smith: Good day , Madam President .

The President: Good day to you.

Sen. Dion Smith: Thank you.
I just wanted to give condolences to the family
of Cathy-Ann Linda Ray. She worked at Guardsmen
Bermuda Security Group and B GA [BGA Wholesale
Distributor].
[Condolences] to the family of Cecilene Colleen Elizabeth Dill. That is the sister of M ajor Barrett Dill
and family .
[Condolences] t o the family of Scherrie Lynn
(Eggen) Golden , the family of Ingrid Pitt , and the families of Garth Hayward and Lawrence R aynor . They
have my deepest condolences.
Thank you.

The President: Thank you, Senator Dion Smith.
Would any other Senator care to speak?
Yes, Senator Tari k Dunbar Smith, y ou have the
floor.

Sen. Tarik Smith : Thank you. Madam President. Good
afternoon to listen audience and my Senate colleagues .
Just a few o bits. I just want to send out a ( backing my colleague here, Dion) . . . Ms. Ray, her daughter
Shanee and I [are] friends from T he Berkeley Institute.
She and her family do have my deepest condolences.
I would also like to send my condolences to the
family of Gerald Fubler. Mr. Fubler was my first cricket
coach who came and took a lot of us young boys in on
Ord Road and gave us something to do in the


Bermuda Senate summertime other than jumping off the roof at Salt Kettle, Ferry Dock. So, my condolences to Mr. Fubler and
his family. He was very impactful for us young boys , to
give us something other than football and running through the trees to do in the summertime in Ord Road.
Also, to the family of Ms . June North I do send
my deepest condolences. Her son SkuzZie is a teammate of my son, Roman, when he was here in Bermuda doing go- karting. SkuzZie is a good friend of mine. And
also Ms. North is a relative of my missus, Susan. So, she is a relative of Roman. My condolences to her and
her family
Also, e xtended condolences to the family of
Deanna Wade. She was an enormous presence in tourism in Bermuda. She was very instrumental in
many of the massive cruise lines and cruise ships we
see in the D ockyard every summer that is very impactful to our tourism industry. So, to her family my deepest
condolences.
Thank you.
The President: Thank you. Senator Tarik Dunbar
Smith .
Would any other Senator . . .
Yes, Minister Caesar , you have the floor.

Sen. the Hon. Crystal Caesar: Thank you. Madam
President .
Madam President. I would like to just highlight
over the last 10 days or so several primary school
choirs have participated in the Great Christmas Carol -
Off down at Skyport. Several different school choirs
participate on different days in which they bring their Agame , and the winner’s concert is actually happening
this Saturday. So, in two days’ time down at Skyport
from 7:00 [pm] to 9:00 [pm]. And so those that can attend, I encourage them to do so to encourage our
young people.
It is great to see young people participating in
the creative arts. This has actually become a staple in
the Bermuda holiday time calendar. So, there will be
performances from the winning choirs. There will be entertainment. There is a market , and even a local entertainer will be there as well. And I wanted to say congratulations to all participants.
I think we sometimes underestimate the power
of the creative arts , so it is good to see that the department . . . And other private schools as well , I believe,
have also attended and participated.
So, I am just happy to note that if you want
some entertainment this Saturday evening from 7:00 to
9:00 down at the L. F. Wade International Airport , the
Skyport Great Christmas C arol-Off will be happening.
Thank you, Madam President.
The President: Thank you, Minister Caesar.
Senator Lauren Bell, I see you. You have the
floor.
Sen. Lauren Bell: Thank you, Madam President.
First, I would like to also join my Senate colleagues , in particular Senator Tannoc k and Senator
Mischa Fubler, who did attend the Market Place Christmas Parade. Again, it is a wonderful event. My children
and my grandchildren attended the event and had a
great time. It is such a wonderful community event ,
brings all sectors our community out.
So, I want to associate myself with those comments and also the comments from Senator Cunningham for the BMDS pantomime. I had the great pleasure
of taking my grandchildren and some of my children to
the pantomime, and we had a fabulous time. Again, kudos to the BMDS entire team for again another successful pantomime.
I also want to highlight the Bermuda National
Trust Christmas Walkabout. I joined the many thousands of residents who joined the trek to the east. The
traffic heading to the east , as many can attest to, was
backed up all the way coming from town. I want to thank
Minister Owen Darrell for having a ferry that was available to provide an alternative means of transport , and I
will definitely be exploring that option next time because travelling to the east with a carful of my children
and grandchildren was an experience in and of itself.

[Laughter]

Sen. Lauren Bell: We did join the many throngs of people who parked at the Ferry Reach in hopes to get to
join the minibus service that was taking families to join the event. Unfortunately , by the time we got there the
parking area was pretty full , and we were at Stonecrusher Corner , which was very far away from where
the free buses were. S o, we jumped on the public
transport , and we had, again, a phenomenal experience on the bus . The bus driver was in great spirits .
The members of the public who were also on the bus
heading towards the events also were in high spirit s.
So, we enjoyed our bus ride.
I am really excited to say that there were four
generations in my family that joined the event , and it
was very , very special for us to have four generations.
It was one of my mom's favourite pre- Christmas events.
St. Georg e's looked glorious ; she was absolutely beaming with Christmas spirit. My granddaughters in particular enjoyed the appearance of snow in the
walkabout . So, I took particular joy in introducing my
grandchildren to some of the UNESCO World Heritage Sites including the Old Rectory, Bridge House, Buck-ingham, [and] the Stewart Hall. All were open for free,
and it was a real pleasure for me to introduce my grandchildren to those spaces.
The square was alive with a wonderful selection of entertainment . And Madam President , if I may , I
would just like to highlight those, that lineup, which included the Bermuda Regiment and Corps drum band,
the Bermuda Island Pipe Band, the Bermuda Highland
Dancers , the Bermuda School of Music , the Bermuda
616 10 December 2025 Official Hansard Report

Bermuda Senate Dance Academy , Jackson School of Performing Arts
the In Motion School of Dance and the Vision School of
Dance.
There were many vendors also on hand to fill
our bellies with wonderful foods. So, thank you for their
ongoing participation.
This is the third year the Bermuda National
Trust has partnered with Butterfield Bank's Toys for Tots programme. So, attendees were also encouraged
to bring unwrapped donations to support that worthy in-itiative.
I cannot finish without also recognising the
sponsors to the event. An event like this of this magnitude cannot occur without the corporate and govern-ment sponsorship that happens to make such a wonderful event a success. So, the corporate sponsors included Butterfield Bank HSBC , Gosling's , Butterfield
and Vallis , the Corporation of St. George's , BELCO, the
Bermuda Economic Development Corporation, and of
course the Department of Culture . Again, kudos to Bermuda National Trust for again a wonderful , wonderf ul
event. This is their 45th year of hosting this event. So,
[we] look forward to many more . . . joining them for
many more years to come.
Thank you, Madam President.
The President: Thank you, Senator Lauren Bell.
Would any other Senator care to speak?
It is o ver to you then, Minister Wilkerson , Attorney General.

Sen. the Hon. Kim Wilkerson: Thank you Madam
President .
Rather than adjournment , I would like to speak.

The President: No, no. I was calling on your to —
Sen. the Hon. Kim Wilkerson: Okay. Thank you.
The President: Yes. Not for the adjournment.
Sen. the Hon. Kim Wilkerson: I was not sure I indicated that I wanted to speak , but I do.
First, let me start with condolences. It is really
sad to have to acknowledge the passing of Kehinde
George who was the president of the Bermuda Bar Association. For me , Madam President , she was a whole
lot more. She was a mentor. She is /was the preeminent
insolvency lawyer in Bermuda , and she had many
years of leadership in the R estructuring and Insolvency
Specialists Association [RISA] .
I worked with her. I joined ASW [Law], which is
the only firm I have been in private practise in in Bermuda because she was there. I had indicated that I
wanted to work in a firm where I could do commercial
litigation , and I was pointed in that direction. And as you
say, the rest is history . And that was in 2001 that I
started with ASW . But more than being a preeminent
leader in her craft , Madam President , Kehinde George , a partner in that law firm for 25 years , one of the founding partners , she was a quiet powerhouse of a trailblazer . She was that example for a younger B lack
woman lawyer to look up to. A nd when she had her
daughter , Kayo, who is now 23, that baby was in the
office. So, she was modelling an example of work -life
balance, what priority look ed like back then, Madam
President . And she . . .
We were at her wake last night. The funeral
was on Sunday afternoon. B ut it was inspiring for me to
know that she had the same impact on so many other younger women who came to the legal profession after
me. S he will be sorely missed. She was not ill ; her
death was sudden. A nd I guess the message, Madam
President , is that we really should be living every day
as if it were our last but that we also should be walking
through this life with grace. And she was that person,
always had an amazing smile on her fac e. She was
able to give you guidance and correction by offering
that issue that you had not spotted , but she did it in
such a very humble way that , you know , . . . Maybe
those of us who were impacted by her could put together all of our thoughts because we think a person
like her should have written a book before she left this
earth so suddenly .
And I just continue to hold her family , her twin
sister T aiwo, [and] her daughter , Kayo, in prayers and
thoughts as they navigate life suddenly without her .
But on to celebratory things , Madam President.
I would like to join Senator Cunningham in acknowledging the ABIR event which honoured industry leaders .
And on the afternoon of that event , which was attended
by Senator Dion Smith along with Senator Cunningham and myself (Senator Minister Crystal Caesar was also
at the event ), the afternoon festivities honoured Brian
O'Hara for his contribution in the charitable space. H e
has been a giant in supporting charities in Bermuda. I
was unable to attend the lunchtime festivities , but I want
to take this forum to say that I acknowledge and support. And I am grateful for everything that he has done
certainly because that event took place in O'Hara
House, which is named for him.
And finally, Madam President , I want to congratulate the Caesar ’s Pharmacy family on 30 years of
business and contributing to Bermuda, and they also
held a series of events over the weekend in Somerset .
Minister Caesar was there with me at their event honouring unsung heroes , almost , most of them from Somerset . And those included Sonia Smith as an athlete in
the Commonwealth Games , an Olympian Winston Reid
[for] his contribution to C up Match, Gladwin Lambert
[for] his contribution to sailing in Bermuda, Brian Wellman, renowned Olympi c triple jumper , Clyde Best , the
legendary and none other , Larry and Musceo Hunt who
have been pioneers and volunteering in promoting and
giving their time to peewee soccer , which is the cutest
thing ever. They provide everything including the uni-forms , and these little kids just show up. A nd they . . .
But when you are in a soccer peewee league and you

B ermuda Senate are four or five, you are learning a lot more than football. You are learning respect. You are learning camaraderie. You are learning, yes, team spirit , consistency ,
and being a friend, which is I think . . . Gerry Swan ,
Hattieann Gilbe rt, and Sea n were also honoured in that
evening. So, congratulations again to S heryl and Rotimi Martins. They are the backbone behind so many
community efforts and in Sandys , and I wanted to take
this forum to acknowledge and thank them for their hard
work.
Thank you, Madam President.
Sen. the Hon. Kim Wilkerson: And thank you Minister
of Justice Wilkerson for your comments.
I would like to associate myself with the condolences that the Minister and Attorney General expressed for Kehinde George because I had planned to be at the funeral myself because I live next door to the
family . So, I just wanted to do that because, yes, she
passed before her time, really . But she has left legendary opportunities and encouragement for anybody following her footsteps.
So, with that, thank you, and it is over to you
for adjournment.
ADJOURNMENT
Sen. the Hon. Kim Wilkerson: Thank you Madam
President.
I move that the Senate now adjourn until December 17.
The President: Thank you.
Would any S enator care to speak on the motion to adjourn?
Senator Lindsay Simmons , you have the floor.
WORDS CARRY POWER
Sen. Lindsay Simmons: Thank you, Madam President.
Madam President , I rise today with deep concern. As we know , words carry power . What we say to
one another matters.
Madam President , I am sure we all have heard
the saying, Sticks and stones may break my bones, but
words will never hurt me. That saying, Madam President, is simply untrue. Words do hurt , and their impact
can last far longer than any physical injury.
Madam President , I remember that I once
broke my bone in my arm. I remember the pain, but I
no longer feel it. It faded with time, Madam President.
But the feeling you experience when someone disre-spects you , when someone speaks to you in a way that
diminishes your humanity , that feeling does not go
away. It lingers. It resurfaces when we witness similar behaviours repeated in this Honourable [Senate] .
Madam President , on July 23, 2025, I was both
shocked and disappointed to hear a M ember of the Opposition question my selection to attend our [Commonwealth] conference. The former Senator in question asked why I had been chosen and not him. I responded simply and truthfully that [a] representative
was selected from both parties . An OBA MP was chosen, and I was selected to represent the PLP. However ,
Madam President , the Senator then went to say that he
had planned to protest my selection until he realised
that one of his own colleagues had been chosen to attend. But , Madam President , what is most troubling is
the nature of his planned protest. He stated to me that
a White person had been chosen over a Black person.
This happened in our break room.
Sen. Victoria C unningham: Point o f order.
The P resident: Senator C unningham, y our p oint of or -
der.
POINT O F ORDER
Sen. Victoria Cunningham: Sorry . I was . . . I do not
believe that that i s exactly w hat he said, and I j ust—
Sen. Lindsay Simmons: Madam President , I think that
is exactly what he said. I was deeply insulted not only
because I am a mixed- race woman, but I am a proud
daughter of a B lack man. Such a comment wholly is
unacceptable in these Honourable Chamber, even in
the break room.
Madam President, I must add that I was again
deeply shocked on Friday December 5, when one of
my colleagues, a Minister that sits in another place, was
chastised in a manner entirely unbecoming of a Member of these Houses. The Minister was compelled to
give an emotional res ponse, and I felt his words in my
soul. His experienc e reminded me of how I felt when a
former Senator once spoke to me in a disrespec tful
manner. No Member should be subjec t to such treatment, and no one serving in the public should be made
to defend their dignity in this way.
Madam President, the irony of these
moments is that on July 23 I also rose to table the
Human Rights Commission Annual Report 2024, a
report that underscores the importance of equality,
respect, and human dignity. These are values that all
of us, especially in these Chambers, should reflect
both in our words and in our actions.
Madam President, as parliamentarians we
must do better. We are called to serve all people, to live
with integrity , and rise above petty politics and diverse
rhetoric. I will continue to serve with dignity, fairness ,
and conviction that our diversity is not a weakness but
a strength.
Thank y ou, Madam P resident.
The President: Thank y ou, Senator Lindsay S immons.
Would any other S enator c are to s peak on t he
motion to adjourn?
618 10 December 2025 Official Hansard Report

Bermuda Senate Yes. Senator Tari k Dunbar Smith you have the
floor.

ROAD SAFETY

Sen. Tarik Smith : Thank you, Madam President . And
good afternoon again to the listening audience and to
my Senate colleagues. I will be quick looking at the
time.
I just want to speak to the public and the listening audience about the amount of road traffic collisions
we have had on our I sland in recent times. I am out on
the road quite often as I do nights and weekends drive
taxi and limo, and I drive folks around. And sometimes
I cringe when a bicycle overtakes me. I am always
afraid of what I will encounter when I go around the corner. I do not want to find anyone lying the road. I have
been witness over the years to four road traffic fatalities, and it is impactf ul. And it impacts you for quite a
while afterwards.
We have also just had a death of a 17- year-old
young man. I will not mention his name. I do know him ,
and it hurts my heart. We had a few very serious road
traffic accidents in the past couple days.
So, I ask that the public and those in the listening area and even parents to please speak with your
young folk about their speeds , the overtaking on corners, because we are losing lives , and we are also having people with very , very severe injuries that impact
their future. So, if we can stress as . . . I had a conversation with my 15- year-old last night who is on his way
back from the UK from school about his bike when he
goes 16, and I said , You can go around a go- kart track
at 80 miles an hour, but you will not be riding a bike
around Bermuda. And I said that as a father who is impacted by this because of the emotion . And I am sure
as time goes on, we may reconsider , but at the moment
Roman is not getting a bike. He is not happy about it .
But this is because of the impact that these accidents
have had on me as a human and as a Bermudian.
So please, for the family , speak to your young
ones about the way that they travel. I have been a lucky
young man. A t 25 years old I lost a finger , and I lacerated my face severely in a bike accident . And it impacted me where I start to take my time. I do know that
sometimes we are late. B ut when you are late, you are
late. It cannot change the fact you were late. So please,
let us be more cautious on our roads , not just in bicycles, but most of the accidents are [with] bicycles, but
our four -wheeled vehicl es as well.
Thank you, Madam President.

The President: Thank you, Senator T arik Dunbar
Smith.
Would any other S enator care to speak on the
motion to adjourn?
Yes, Senator Lauren Bell , you have the floor.
68TH COMMONWEALTH PARLIAMENTARY CONFERENCE

Sen. Lauren Bell: Thank you, M adam President.
I would just like to provide the Senate as well
as the listening audience with a very brief report of the
68th Commonwealth Parliamentary C onference. This
conference was hosted in Bridgetown, Barbados , from
October 5 to October 12, and the gathering brought together speakers, parliamentarians, clerks, and parliamentary staff from all across the Commonwealth to ex-amine the challenges [and] opportunities facing democratic legislatures in the era of a rapidly globe -changing
environment.
Now the Commonwealth Parliamentary Association, also known as the CPA , was established in
1911 and today comprises over 180 branches representing 56 member states including national , state, provincial, and territorial legislatures. The CPA membership represents nearly a third of the world's population. So, it is a very powerful and impactful association.
The main purpose of the CPA is to advance
parliamentary democracy by fostering cooperation
amongst the Commonwealth legislatures . And its goals
include supporting professional development of the
parliamentarians , creating nonpartisan platforms for dialogue on shared democratic challenges , upholding the
Commonwealth (Latimer House) Principles —which are
the cornerstone standards of governing the separation
of powers , ethics , transparency , and responsible governance —and also strengthening good governance,
accountability , and the rule of law across all member
parliaments.
The purpose of the annual conference . . . So,
the CPA General Assembly was presided over by the
CPA president , which was the Senator Honourable Reginald Farley , JP, President of the Senate of Barbados ,
and was attended by members from over 121 CPA
branches. So, 121 out of the 1 80 member branches
were in attendance.
The annual conference serves as the CPA's
preeminent forum for reviewing global and regional is-sues affecting the Commonwealth. It also gives an opportunity to share best practi ces on legislative procedure, oversight, integrity, and constituency engagement. It facilitates peer -to-peer learning among the parliamentarians , and it set the CPA's forward agenda
through plenary workshops and standing committee
meetings. The conference plays a vital role in renewing the Commonwealth's collective commitment to demo-cratic resilience and ethical parliamentary conduct. I
had the opportunity to attend many of those workshops
and have come away a better p arliamentarian as a result. I thank the . . . [I am] thank ful for the opportunity to
have attended.
I want to highlight in particular the Commonwealth [Women] Parliamentarians , also known as
CWP , which aims to promote greater representation of
women in parliament. It also builds on the capacity of


Bermuda Senate women elected to p arliament to be more effective in
their roles and to encourage gender perspectives in all
aspects of our roles.
Now CWP has been active in advocating for
gender -sensitive parliaments and has published guidelines to help parliaments implement these principles.
The CWP also mobilised behind global campaigns to
challenge gender biases and inequality, celebrating
women's achievements and promoting a more inclusive world. CWP represents over 3,000 women parliamentarians in the over 180 Commonwealth national members and the sub- national parliaments across all nine
regions of the CPA.
Madam President, I just want to pause here because I learned something while in attendance to one
of the workshops for the CWP which I was not aware of
prior to my attendance. I learned that the first informal meeting of women p arliamentarians was held in [ 1989]
at the 35th Commonwealth Parliamentary Conference,
which was also held in Barbados. And this first meeting of women p arliamentarians was initiated by Bermuda's
very own Senator Norma Cox As twood.
And I want us to pause here for a minute because given the synopsis of the role and function and what the CWP has been able to accomplish since that first initial meeting in 1989, it is very impressive for that
to have been spearheaded by a Bermudian. And we
recognise while we are a small territory, we are power-ful and it was the foresight of Senator Norma As twood
that set this . . . the CWP into motion and the impact
that CWP has had throughout the Commonwealth is very, very impressive. So , I am sure that it is a great
source of pride not just for myself, but for all Members
of the Senate as well as all Bermudians.
Some of the key outcomes of the conference.
There was a focus on digital democracy and AI govern-ance. So, the workshops focused on opportunities for
risk associated with artificial intelligence, online misinformation, and cybersecurity threats to the electoral integrity. And this is something that we in Bermuda have
to be mindful of, the impact of rampant misinformation that we find online.
Member parliaments were committed to advancing regulatory frameworks that protect democratic institutions while also supporting innovations. The second key outcome was climate resilience and economic
renewal. As many small islands and developing states
continue to face severe climate- related risks, the conference highlighted inter -parliamentary cooperation on
climate finance, resilience planning, and sustainable
development. Thirdly, there was the enforcement of the
parliamentary integrity standards. And th is is really important for us.
Delegates reaffirmed the CPA's central mission of strengthening ethical public life, particularly
through the adherence of the CPA -recommended
benchmarks for democratic legislatures. There was a
strong emphasis on transparency, anti -corruption safeguards, and the need for gender and youth- inclusive parliaments. And finally, the fourth key takeaway was
strengthening public trust in democratic institutions.
Across all sessions, delegates acknowledged the de-clining global trust in political institutions and em phasised the need for renewed parliamentary outreach,
civic education, and ethical standards of conduct.
Now, I was given this amazing opportunity to
meet one of my political heroes, which was, of course, the Prime Minister of Barbados, the Honourable M ia
Mottley. She provided a powerful keynote address , who
underscored the urgent need for democracies to assert the relevance and legitimacy in the lives of our citizens.
She noted that democracy cannot be taken for
granted and it must actively be protected against polar-isation, misinformation, economic inequity, and the erosion of public confidence. Prime Minister Mot tley reminded the delegates that the Commonwealth's shared
democratic traditions must be matched by shared commitments to accountability, transparency, and fairness.
Her call, Madam President, was unmistakable.
She called for parliamentarians to uphold the
values they represent, not only through legislation, but
also through personal example and institutional practice. Her speech emphasised and linked to the CPA
benchmarks for democratic legislatures, and she
placed emphasis on democratic accountability, civic
trust, inclusive participation, and the protection of democratic norms. In essence, Prime Minister Mo ttley reminded us that the strength of democracy lies not in
constitutional text alone, but in the daily actions of those
elected to serve.
Madam President, in conclusion, I just want to
highlight that the 68th CPA Conference reaffirmed the Commonwealth's commitment to defending and renewing democratic values in an increasingly complex
world. And for us here in Bermuda, the message is very
clear. Our work as parliamentarians must continually
reflect the highest standards of integrity, transparency, and service.
As Prime Minister Mot tley so forcefully emphasised, democracy survives only when its practitioners
uphold the trust placed within them. I encourage all Bermuda parliamentarians to pause and reflect on our individual responsibility to uphold the highest standards
and principles of democracy when carrying out our duties.
Thank you, Madam President.
The President: Thank you, Senator Lauren Bell.
Would any other S enator care to speak on the
motion to a djourn?
Senator Mischa Fubler , you have the floor.

LOGICAL FALLACIES
Sen. Mischa Fubler: Thank you, Madam President.
And so , I will be brief. I just wanted to add my
contribution to the debate this afternoon before we
wrap. And I want to preface this by saying that the
620 10 December 2025 Official Hansard Report

Bermuda Senate content I am going to cover, logical fallacies, are thankfully not something we are regularly presented with in
this House . . . in the Senate. We tend to be rather collegial as you have seen today in our debate of the B ills
that undoubtedly benefit the people of Bermuda. But I wanted to spend some time kind of going . . . highlighting a few of the logical fallacies I often see presented
when we debate the issues of the day in general across the Island, and I will try to provide some examples to
illustrate what they are.
And so just as a basis, a logical fallacy is a misconception resulting from a flaw in reasoning or a trick
or illusion in thoughts that often succeeds in obfuscating facts or truths. And they are generally categorised
into groups, formal or informal, and a formal logical fallacy can be seen within the argument's form. Every formal fallacy is a non sequitur , which is an argument
where the conclusion does not follow the premise.
Whereas an informal fallacy can be seen within the argument's form, which is [an] argument whose proposed
conclusion is not supported by the premises. This creates an unpersuasive or unsatisfying conclusion, and I
will provide a couple of each.
The formal fallacy I wanted to highlight is affirming the consequent, which is in the case where you assume that because the consequent or the “ then” part
of your condition is true, that the” if” part (or the antecedent ) is also true. And just as an abstract example: if
the moon is full, then I like pizza, and I love pizza so
that must mean that the moon is full, which is in fact affirming the consequent. [There] is not a full moon today—I don't believe.
[Laughter]

Sen. Mischa Fubler: And we do not need to look far.
My colleague highlighted some of the debate in another place where that approach was used.
The conclusion was drawn that was not supported by the antecedent, that if this has happened,
then such must be the case.
I think even, sorry . . . I won't revisit the debate
and I will leave it at that.
An informal logical fallacy that is often used is
the straw man argument. And this is when someone
misrepresents the argument so that it becomes easier to attack. And kind of a topical one is around the prospect of us becoming a full member of CARICOM. Often you will hear people say things like, Well,
CARICOM has freedom of movement or intends to
have freedom of movement within the single market.
And as such, we will be overrun by member nation citizens and kind of ignoring the reasoning why welcoming our cousins from the South is a bad thing. It ignores the
fact that having open borders is an optional component
of full CARICOM membership.
And finally, I think probably another logical fallacy type that we have seen recently, or generally, I
would even argue, are kind of the glutton for punishment that reads the comment sections on articles in the daily news is ad hominem. And that is the
approach of trying to undermine the opponent's argu-ments by personal attacks through attacking their character or skill level, et cetera, as opposed to addressing
the ideology or idea that is being debated.
And the ad hominem attack uses an accepted
fact about a person to undermine their credibility, de-spite the lack of casual connection, or sorry, despite the
lack of causal connection between the two parts of the
argument.
And just as an abstract example, Susan is an
avid hunter, and therefore she cannot possibly support
gun control . And even though the hunter is being us ed
as a negative characteristic in that case, it is not necessarily true that she is opposed to gun control. Susan
may generally support it.
And so those three, just to kind of briefly highlight a few logical fallacies that you may be presented
with as you navigate the world. I encourage you to read
more about them, to enhance your ability to identify
them, and [I] encourage you to also kind of call on that
person to base their argument in fact, and focus on the
ideals, the substance of the thing being debated.
And on that note, I would like to conclude.
Thank you, Madam President.

The President: Thank you, Senator Fubler .
Would any other S enator care to speak on the
motion to a djourn?
Hearing none, then S enators, we will adjourn
now until December the 17th, and I thank you all for
your attendance and input this morning.
Have a blessed week.

[At 1:13 pm, the Senate stood adjourned until
10:00 am, Wednesday, 17 December 2025.]