We'll call the meeting to order as we look further at Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting.
We have two witnesses: Patrick Marley, partner and co-chair of taxation at Osler, Hoskin & Harcourt LLP; and Toby Sanger, executive director of Canadians for Tax Fairness.
I assume you probably have opening remarks, and then we'll go to questions.
Who wants to start?
Go ahead, Toby. You've been here before.
I don't know if you have ever been here, Patrick.