We'll come to order.
Pursuant to the order of reference of Wednesday, February 27, 2019, we are considering Bill S-6, an act to implement the convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. We have Department of Finance officials with us to start. Mr. McGowan is the director general, tax legislation division, tax policy branch, and Ms. Smith is senior director, tax treaties, tax legislation division, tax policy branch.
Mr. McGowan, I believe you have an opening statement, and then we'll go to questions from there.