Good morning, everybody. Welcome to meeting number 150 of the Standing Committee on Industry, Science and Technology. It seems like I'm always trying to remember what committee I'm on.
Today we're continuing a study of the impacts of Canada's regulatory structure on small business.
Today we have with us, via video conference, from Calgary, Alberta, Moodys Gartner Tax Law, Kim G.C. Moody, Director, Canadian Tax Advisory. Also via video conference, we have Paul Medeiros, Managing Director, North America, of NSF International. Furthermore, from the Independent Contractors and Businesses Association of British Columbia, we have with us Tim McEwan, Senior Vice-President, Policy and Stakeholder Engagement. We will have, from Kirkview Farms, Michael MacGillivray, Owner.
Thank you, everybody, for coming today and participating in our study. You will have seven minutes each to present, and after that we will go into a round of questions.
Why don't we start with Moodys Gartner Tax Law?
Mr. Moody.