Thank you, Representative Higgins, for being here.
Certainly I agree that we're very thankful that you're here to work with us. Nobody wants the race to the bottom to put more taxes on either Canadians or Americans.
In trying to scope out who should be exempted, would you be able to provide the committee with a definition of who you think should be exempted in order for this to be equitable?
Secondly, my opinion is that, if people are exempt, they should not have to file taxes at all. Would you agree?