Witnesses: Canadian Chemical Producers' Association: John B. Arnold, Senior Income Tax Advisor, Imperial Oil Ltd., Products & Chemical Division. Confederation of National Trade Unions: François Bélanger, Councellor. Teamsters Canada: Phil Benson, Lobbyist. Canadian Council of Chief Executives: Sam Boutziouvis, Vice-President, Policy and Director of Research. United Steelworkers of America: Dennis Deveau, Legislative Director, Legislative Office. Canadian Union of Public Employees: Teresa Healy, Research Officer. Canadian Labour Congress: Andrew Jackson, Senior Economist. Canadian Chamber of Commerce: Tina Kremmidas, Senior Economist. Business Tax Reform Coalition: Paul Lansbergen, Director, Taxation and Business Issues; Roger L. Larson, President, Canadian Fertilizer Institute. Building and Construction Trades Department,AFL-CIO, Canadian Office: Carol MacLeod, Executive Director, Government Affairs & Communications. Teamsters Canada: Benoit Brunet, Chair, Quebec Legislative Board. Canadian Chamber of Commerce: Michael Murphy, Senior Vice-President, Policy. Canadian Manufacturers and Exporters: Jayson Myers, Senior Vice-President and Chief Economist. Confederation of National Trade Unions: Pierre Patry, Treasurer. Canadian Chemical Producers' Association: David F. Podruzny, Senior Manager, Business and Economics. Canadian Council of Chief Executives: David Stewart-Patterson, Executive Vice-President. Canadian Federation of Independent Business: Catherine Swift, President and Chief Executive Officer. Conseil du patronat du Québec: Gilles Taillon, President. Canadian Federation of Independent Business: Garth Whyte, Executive Vice-President, National Affairs. Union of Canadian Transportation Employees: Michael Wing, National President. Canadian Labour Congress: Hassan Yussuff, Secretary Treasurer.