I call the meeting to order. Pursuant to Standing Order 108(2), this is a continuation of the subject matter of Bill C-63, a second act to implement certain provisions of the budget tabled in Parliament on March 22, 2017, and other measures.
We went through a couple of parts of Bill C-63. Today we'll start with part 3, the Excise Act.
From the Department of Finance we have Mr. Coulombe, chief of the sales tax division in the tax policy branch.
Welcome, Gervais. The floor is yours.