Finance committee  Reduce corporate tax rates and reduce personal tax rates, and have R and D incentives.

Finance committee  I'm supportive of looking at comprehensive tax reform. It could be a multitude of those forums that you look at. I think there needs to be broad consultation in going through that. Certainly, it's a process that other countries have been going through recently. I think the U.K. i

Finance committee  Correct.

Finance committee  We're advocating for both, for a change in the top rate and an increase in the band.

Finance committee  We don't think the approach the United States has taken is affordable at this point.

Finance committee  Do you mean increasing the capital cost allowance rates?

Finance committee  I think that's helpful, but in a low-interest environment it's not as effective as some other tools. It also tends to be fairly industry-specific. Some industries are more capital-intensive than others.

Finance committee  In terms of investment, yes, we are seeing people and enterprises reducing the amount of investment they're making in Canada. I can say that I've seen less foreign inbound investment in recent times than I have throughout my entire career. We also see both enterprises in Canada

Finance committee  This is getting energy products to markets other than the United States, so getting to deepwater ports. That access to market issue is currently impacting potential investments in Canada.

Finance committee  Good morning. Thank you for having me and my colleague, Craig Alexander, here today. For background, Craig is Deloitte Canada's chief economist and I'm a tax partner who practises in the area of M and A in Calgary. I also lead our national tax office within Deloitte. Since 2011