Good morning, everyone. I'd like to welcome you to the 41st meeting of our House of Commons Standing Committee on Canadian Heritage.
I want to welcome our witnesses this morning: from the Department of Finance, we have Sean Keenan, director, sales tax division, tax policy branch; and from the Canada Revenue Agency, Danielle Laflèche, director general, excise and GST/HST rulings directorate, legislative policy and regulatory affairs branch.
Thank you very much for attending this morning. I'll turn it over to you in a moment for your opening remarks, and then I will allow seven-minute sessions back and forth. That's seven minutes for the questions and the answers. I look forward to your presentations and the information you can share with us so that we can work it into the report that we'll be making on rural and remote areas and communications.
With that, I will turn it over to Mr. Keenan, who is the first witness on our list.