I call this meeting to order.
Welcome to meeting number 71 of the House of Commons Standing Committee on Finance.
Pursuant to Standing Order 108(2) and the motion adopted by the committee on Wednesday, November 16, 2022, the committee is meeting to proceed with the clause-by-clause of Bill C-241, an act to amend the Income Tax Act (deduction of travel expenses for tradespersons).
Today's meeting is taking place in a hybrid format, pursuant to the House order of June 23, 2022. Members are attending in person in the room and remotely using the Zoom application.
I would like to make a few comments for the benefit of witnesses and the members.
Please wait until I recognize you by name before speaking. For those participating by video conference, click on the microphone icon to activate your mike, and please mute it when you're not speaking.
For interpretation for those on Zoom, you have the choice at the bottom of your screen of the floor, English or French. For those in the room, you can use the earpiece and select the desired channel.
I would remind you that all comments should be addressed through the chair. For members in the room, if you wish to speak, please raise your hand. For members on Zoom, please use the “raise hand” function. The clerk and I will manage the speaking order as best we can. We appreciate your patience and understanding in this regard.
To help us with the clause-by-clause consideration of Bill C-241, I would now like to welcome our witnesses. From the Department of Finance, we have Lindsay Gwyer, director general of the tax legislation division at the tax policy branch. With Lindsay is Mark Maxson, the director of employment and education of the personal income tax division at the tax policy branch.
I'll inform all members that the witnesses have been tested for today's meeting. The tests have been passed for their mikes and their sound systems.
We are going to move on to the bill.
(On clause 1)
Shall clause 1 carry?
I see a hand up.
Go ahead, MP Chatel.