Finance committee  We haven't done a cost on a per-taxpayer basis, but we estimate that the cost overall would be approximately $37 million. That does not include an additional $29 million in entitlement to the guaranteed income supplement that would stem from Bill C-305. And there's an additional

Finance committee  I'm Andrew Auerbach, from the Department of Finance. I don't have a detailed breakdown of the number of people this bill would affect, but in terms of the number of Canadian residents receiving U.S. social security, our estimate is approximately 95,000 filers. I don't have a br