Thank you witnesses, for your indulgence.
Pursuant to the order of reference of Monday, May 21, 2016, we are studying Bill C-2, An Act to amend the Income Tax Act.
From the Institut du Nouveau Monde, we have Nicolas Zorn, policy analyst. From the Institute for Research on Public Policy, we have France St-Hilaire, vice-president, research.
Via video conference, we have Michael Veall, professor, department of economics, McMaster University.
On the telephone at the moment, we have Jack Mintz, who is with the school of public policy at the University of Calgary. Those are our witnesses for the first hour of our session.
The floor is yours, Mr. Zorn.