I call this meeting to order. This is the 39th meeting of the Standing Committee on Finance. This is our second discussion regarding our study of tax incentives for charitable donations, pursuant to Standing Order 108(2).
We have a number of individuals here in person and we have one person by video conference.
First of all, we have Rachel Laforest, associate professor, School of Policy Studies, Queen's University. We have Abigail Payne, professor, Department of Economics, McMaster University. We have Paul Reed, Department of Sociology and Anthropology, Carleton University. We have Adam Parachin, professor, Faculty of Law, University of Western Ontario.
By video conference from Thompson Rivers University in Kamloops, British Columbia, we have Laura Lamb, assistant professor, School of Business and Economics. As you know, you each have up to five minutes for an opening statement.
Nous allons commencer avec Mme Laforest. We'll then have questions from members.