Thank you, Mr. Chair, and my thanks to our witnesses here today.
This is the minister's second bill since taking office a year ago. Just like the first one, it comes straight out of the previous Conservative government's budget in 2015, so we certainly appreciate that the time has not been wasted on the present government.
I'd like to talk about some of the issues you spoke of. You said 270,000 companies would be included under this particular ruling. I wonder if you could explain the diversity of those companies and what we are looking at, so that the public has a bit of an idea of what the effect will be.