Welcome back, members.
This panel will be on the Select Luxury Items Tax Act and Bill C-19.
From the Department of Finance, we have Mr. Gervais Coulombe, senior director, excise taxation and legislation, sales tax division, tax policy branch; Mr. David Turner, senior adviser, sales tax division; and Mr. Darren D'Sa, tax policy officer, tax policy branch.
Welcome, and I understand the opening statement will be from Mr. Coulombe.