I call this meeting back to order.
Pursuant to the order of reference of Thursday, November 23, 2023, the committee is resuming its study of Bill C-56, an act to amend the Excise Tax Act and the Competition Act.
I would now like to welcome our witnesses.
From the Department of Finance, we have Pierre Mercille, director general for sales tax legislation, tax policy branch; and Amanda Riddell, director of real property and financial institutions, tax policy branch.
From the Department of Industry, we have Mark Schaan, senior assistant deputy minister for the strategy and innovation policy sector, who was with the minister also; Samir Chhabra, director general of the marketplace framework policy branch; and Martin Simard, senior director in the strategy and innovation policy sector.
Welcome to all of you.
They have all joined us and there are no opening statements or remarks. We are going to go right into members' questions. In this first round, as the officials would know, it's six minutes per party.
We are starting with MP Morantz for the first six minutes.