Merci beaucoup, monsieur St-Cyr.
For the information of committee members, our researcher has prepared a paper. Unfortunately it's only in French, so it'll have to be translated and distributed in both official languages, unless we can get the unanimous consent of the committee. No.
In any case, it is helpful, and I've asked him to have it translated and distributed to you. It shows tables that compare the treatment of taxpayers. For example, if you are a U.S. resident receiving Canadian social security benefits and make $30,000, your rate of inclusion for tax calculation in the U.S. is zero, but the rate of inclusion would be 85% for that same taxpayer in Canada. If you're making $35,000 and you're in the U.S., 25% of your Canadian social security would be included in your tax calculation. In Canada, of course, it would be 85%. Once you get to $39,000, the rate of inclusion is 50% and remains at 85% in Canada.
I'll have this paper translated and distributed to you because I think it's an excellent summary, perhaps even a little better than the other summary we have. It adds some meat to it.
We'll continue now with Mr. Dykstra, five minutes.