I call to order meeting number ten of the Standing Committee on Finance. Pursuant to the order of reference of Tuesday, October 29, 2013, we are continuing our study of Bill C-4, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures.
I want to thank our witnesses for being here with us in Ottawa, as well as Calgary and Toronto.
Colleagues, we have about five hours of hearings ahead of us, so I look forward to spending this half day with you.
First of all, I want to thank Mr. David Spiro for being with us here today.
We also have with us Mr. Yvon Bolduc, from the Fonds de solidarité des travailleurs et travailleuses du Québec.
Welcome, sir.
From Calgary, we have Professor Jack Mintz from the School of Public Policy—welcome, Mr. Mintz—and by video conference from Toronto, we have Mr. Michael Colborne, partner at Thorsteinssons. Also from Toronto, we have Mr. Gabriel Hayos, vice-president, taxation, Chartered Professional Accountants of Canada.
Welcome to all of you.
Gentlemen, you have five minutes maximum for your opening statements and then we'll have questions from members.
We'll begin with Mr. Spiro, please.