I call this meeting to order.
Welcome to meeting number 52 of the House of Commons Standing Committee on Finance.
Today's meeting is taking place in a hybrid format, pursuant to the Standing Orders. Members are attending in person in the room and remotely using the Zoom application.
Before we continue, I would ask all in-person participants to consult the guidelines written on the cards on the table. These measures are in place to help prevent audio feedback incidents and to protect the health and safety of all participants, including the interpreters. You will notice a QR code on the card, which links to a short awareness video.
I would like to remind participants of the following points.
Please wait until I recognize you by name before speaking. For 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: floor audio, English or French. For those in the room, you can use the earpiece and select the desired channel. I encourage you to put the earpiece on right away so that there's a smooth transition between English and French and we're not delayed in the time we have. I would also like to remind witnesses that committee members may ask questions in both official languages.
This is a reminder 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.
Pursuant to the order of reference of Wednesday, June 3, and the motion adopted by the committee on Tuesday, September 22, the committee will resume consideration of Bill C-31, a second act to implement certain provisions of the budget tabled in Parliament on November 4, 2025.
I would like to now welcome our witnesses.
For the Alliance for a Visitor Tax Refund, we have Jean-Christophe Bédos, the co-founder, who is joining us via Zoom. We also have the Frontier Duty Free Association and Ms. Tania Lee, president. Finally, from the Canadian Tax Observatory, we have Ms. Heather Scoffield, chief executive officer.
You will now have five minutes each for opening remarks.
Monsieur Bédos, we will start with you, please.