Mr. Chair, the second motion actually applies to two categories of individuals. We would like to have some witnesses discuss such issues as the problem raised last year regarding the tax treatment of post-doctoral fellows.
These are people who have spent many years at university, particularly in universities in Quebec, have earned a doctorate and are now working as researchers. They are sort of being subsidized. They do not necessarily earn very much and they have no social security. In the past, they were entitled to an income tax exemption. This affects a small number of individuals, but it has a major impact on them. During the 2007 taxation year, a change was made to their tax treatment which significantly changed their living conditions. I would even say that some of these individuals now have to give up their research work for which they are receiving grants, and find another job that pays more. They are often unable to meet their needs when they are charged additional income tax, as they are already earning very little.
This situation has had a very harmful effect on research activities in universities in Quebec. We all know the extreme importance of the entire scientific research sector for the economy of the future. We should at least hear those who are directly affected and have their representatives explain the medium and long-term consequences of this situation. Then we could decide whether we should recommend that the Minister of Revenue amend the legislation and go back to the previous situation, so as to facilitate the hiring of these post-doctoral researchers.
The same motion also covers self-employed workers in computer science. And I will ask my colleague, Mr. Carrier, to explain what it is about.