I tell you.
In fact, I think they raised some good questions in their brief. There may be an opportunity to discuss some of those questions with departmental witnesses today. I expect you'll be on your toes and do that.
This is the way we will proceed, just to get a kind of a feel of where we're at here so maybe we can finish in the two hours.
We will deal with the bill in its parts: part 1, part 2, part 3, and part 4. On part 4, there are seven different divisions. We will deal with them division by division in case people have questions on those sections.
If any committee member has a particular area where they think they are going to have a lot of questions, if it's down the list on part 3, part 4, or divisions, you could indicate that to me, and we'll maybe try to get there a little faster.
In any event, we will start with part 1. Officials will give a brief overview of what that section means in terms of the legislation. For part 1, Amendments to the Income Tax Act and to Related Legislation, we have with us Mr. McGowan, Mr. Greene, and Mr. LeBlanc.
Mr. McGowan, I believe you're to lead off. The floor is yours.
Thank you.