I call the meeting to order.
Welcome to meeting number 40 of the House of Commons Standing Committee on Finance.
Pursuant to Standing Order 108(2) and the committee's motion adopted Tuesday, April 27, 2021, the committee is meeting to study Canada Revenue Agency's efforts to combat tax avoidance and tax evasion. Today's meeting is taking place in a hybrid format, pursuant to the House order of January 25, 2021, and therefore members are attending in person in the room and remotely by using the Zoom application.
The proceedings will be made available on the House of Commons website. For the information of witnesses—MPs certainly know this—the only person who will be visible to the public on the screens will be the person who is speaking, and we ask you not to take pictures of the screen.
I have one other comment before I go to Mr. Julian's point of order. There was a complaint about my putting committee business in the last half hour of this meeting. It is there because we have to farm out sections of the Budget Implementation Act to other committees. If we're going to give them the time to decide how they're going to handle their work, we have no choice but to meet on that today. There just aren't any other options. Zoom time is very tight for capacity, but we have managed to extend the meeting by half an hour. It will give us two hours for the Canada Revenue Agency's efforts to combat tax avoidance and tax evasion, as we were committed to, and then we'll go to half an hour for business, just so that's clear.
Mr. Julian, you have a point of order.