Thank you, Carine and Alexandre.
With us today are witnesses from the Department of Finance. We have Lindsay Gwyer, who is director general, tax legislation division, tax policy branch. Also with us are Mark Maxson, who is the director of employment and education, personal income tax division, tax policy branch; and Pierre Leblanc, who is the director general, personal income tax division, tax policy branch.
Do the witnesses have opening remarks? Yes, okay.
We will start with Ms. Gwyer.
Go ahead with your opening remarks.