Thank you, Mr. Chair.
I would like to thank all the witnesses for being here today.
I will start with Mr. Ball.
The positive aspect emerging from all the discussion on business taxation is the semi-consensus on a complete overhaul of the Income Tax Act.
What form do you think this complete reworking of the tax system should take? Should we proceed with a royal commission of inquiry, like the one over 30 years ago, or should we take a different approach? Should we start from scratch or should we start from the current taxation system?