I call the meeting to order. I understand that we'll be interrupted by bells. We're here continuing our study on the budget implementation act, Bill C-74.
With us to give their comments on part 3 of the act, amendments to the Excise Act, cannabis taxation, is Mr. Coulombe, who is Director, Sales Tax Division; Mr. Mercille, who is the Director General, Sales Tax Division; and Mr. Baddeley, Policy Analyst.
The floor is yours, Mr. Coulombe.