I call this meeting to order.
This is the 110th meeting of the Standing Committee on Finance. Our orders of the day, pursuant to the order of reference of Friday, March 8, 2013, are to study Bill C-48, An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation.
I want to thank all of our witnesses for being here. I think because of the weather some colleagues are still making their way to the committee.
We have with us six organizations, six individuals, who are here to present to the committee.
Our first guest, speaking as an individual, is Ms. Brigitte Alepin, who is a chartered accountant.
We have Mr. Kim Moody, with Moodys LLP tax advisers.
We also have with us Mr. Stéphane Laforest, president of the Coalition des travailleuses et des travailleurs autonomes du Québec.
From Ernst & Young, we welcome Mr. Greg Boehmer, partner.
From KPMG, we have Lorne Shillinger, also a partner.
By video conference
From Montreal, we have Mr. Gérald Tremblay of the Federation of Law Societies of Canada. Welcome to you all.
Each of you will have five minutes for an opening statement.
We will begin with Ms. Alepin.