Good morning. I call this meeting to order.
Welcome to meeting number 13 of the House of Commons Standing Committee on Finance. Today's meeting is taking place in a hybrid format.
I would like to remind participants of the following points. Before speaking, please wait until I recognize you. Those participating by video conference, click on the microphone icon to activate your mic, and please mute yourself when you are not speaking.
For those on Zoom, at the bottom of your screen you can select the appropriate channel for interpretation: either floor, English or French. For those in the room, you can use the earpiece and select the desired channel.
For members participating in person or via Zoom, please raise your hand if you wish to speak. The committee clerks and I will do the best we can to maintain consolidated speaking order.
I will remind you that all comments should be addressed through the chair.
Pursuant to Standing Order 108(2) and the motion adopted on Monday, September 22, 2025, the committee shall resume its study on the use of offshore tax havens.
Please note that, despite the best efforts of the committee clerks, we were only able to schedule one hour of witnesses for today's meeting. I apologize to the committee, but that's why we only have one hour. We couldn't get more witnesses due to scheduling.
I would like to take this moment to welcome our witnesses. We have Mr. Geoffrey Loomer, associate professor, faculty of law, University of Victoria.
We also have Julien Martin, professor of economics at the Université du Québec à Montréal.
We also have Dr. Markus Meinzer, director of policy, Tax Justice Network.
All virtual witnesses have conducted a mandatory sound check.
We will now begin. Each of you will have five minutes for opening remarks, and then we will open it up to questions.
Welcome to our witnesses. We will begin with Mr. Loomer for five minutes.
I turn the floor over to you.