Finance committee  I believe my answer the last time was that I was unaware of that, and I checked with my colleagues who had spoken with provincial regulators, so thank you for asking. I did go back and check and they had spoken with representatives of provinces, and in particular, Ontario.

Finance committee  That was prior to last Thursday's hearing, or whenever that was, and so it's not an update on what has happened, but rather we've had our ongoing consultations and we still believe that the tax consequences arising from the bill are correct, certainly from a tax policy perspectiv

Finance committee  I should say by way of background that I made a comparison using lawyers as an example purely because that's the background I came from and am familiar with. I was certainly not suggesting that any of these partnerships, be it a law firm or a medical association, would be establi

Finance committee  No, we did. As I said, this was a general measure that applies, and we costed it. We determined the financial impact across all sectors of the economy, and we did due diligence to the extent possible across all sectors. My point was simply to have something public to point to, be

Finance committee  The measures in the bill apply without regard to the province in which the business is carried on.

Finance committee  I remember seeing a breakdown by province, but I believe that was in the CMA's submission in my package, and I think they had Ontario being the largest one. I'm afraid I don't have—

Finance committee  We, of course, received their submission and heard their testimony.

Finance committee  There's nothing in the rules that applies in a special way for a particular province or any particular class of business. The rules essentially provide that the small business limit of a partnership would be shared among not just its partners but also sufficiently connected corpo

Finance committee  The department did look at the effects and, of course, we had a consultation period, starting with when the budget was tabled, and again looking at the revised draft legislation that was released in July. We heard a number of comments from a number of affected stakeholders. I kn

Finance committee  We received a number of submissions from the Canadian Medical Association and the Canadian Association of Radiologists, and looked at the testimony before the committee. A few points probably warrant further mention. Obviously from their perspective, it affects doctors, but it

Finance committee  Yes, it is.