Thank you very much, Madam Chair.
I want to talk about some of the issues that I see that I kind of call as “own goals”, as we look at the review that's coming in 2026.
The first one was the threat to implement a unilaterally implemented digital services tax, which has raised a lot of unhappiness in the United States. Ten members of Congress wrote a joint letter to Katherine Tai with respect to it—this was from both parties. Michael Plowgian, the top U.S. Treasury official, said this is a critical issue, and that “Implementation of a DST by Canada would seriously undermine the Pillar One negotiations.”
I just wonder if perhaps Mr. Verheul and Mr. Meltzer would like to comment on this. Do you think this is a productive thing for Canada to be doing, going outside the OECD negotiations, threatening to implement unilaterally a digital services tax, and retroactively collect it for the three previous years? Is this something that's going to enhance our position when we're negotiating the CUSMA review with the United States?