Finance committee  I'm not aware of that particular circumstance, no. But I can understand exactly where you're coming from in relation to the transfers. Capital gains exemptions was put in at a point in time and was very beneficial, very good tax planning, in relation to smaller businesses. That's

Finance committee  Yes. In relation to CPA Canada, we see financial literacy as a very big thing for moving Canada forward. We have approximately 11,000 volunteers at the moment who are involved in financial literacy, trying to educate the overall general public around the level of savings they're

Finance committee  That is right. This tax system has had a number of changes over a period of time. We believe a full review is required at this point in time. Look at the SR and ED program and stand back from that program, and ask if it is achieving what we want it to achieve. There's an impact

Finance committee  Thank you, Mr. Chair, and members of the committee. I am Greg Gallant, and I am a member of the board of Chartered Professional Accountants of Canada, also known as CPA Canada, and I'm a partner with Grant Thornton in Toronto. Let me start by stating the obvious. We are in a lo