Witnesses: Canadian Bankers Association: Kelly Shaughnessy, Vice-President, Banking Operations; Raymond J. Protti, President and Chief Executive Officer. Canadian Association of Mutual Insurance Companies: Normand Lafrenière, President. Certified General Accountants' Association of Canada: Everett E. Colby, Chair, FCGA; Carole Presseault, Assistant Vice-President , Government & Regulatory Affairs. Canadian Co-operative Association: Dave Sitaram, President; Jean-Yves Lord, Executive Director. VenGrowth: Jay Heller, General Partner. Tax Executives Institute, Inc.: David M. Penney, General Director, Taxes and Customs, General Motors of Canada Limited; Jeffery P. Rasmussen, Tax Counsel, Tax Executives Institute. Credit Union Central of Canada: Wayne A. Nygren, Chair, Legislative Affairs Committee; Jack Smit, Chairperson, Board of Directors. Registered Education Savings Plan Dealers Association of Canada: Paul Renaud, Chairman. Investment Dealers Association of Canada: Joe Oliver, President and Chief Executive Officer. Multi Employer Benefit Plan Council of Canada: Peter Landry, Consultant. Certified Management Accountants of Canada: David Fletcher, Vice-President, Public Affairs; Michael Tinkler, Chairman of Audit Committee, Member of the Board of Directors. Association of Canadian Pension Management: Scott Perkin, President; Stephen Bigsby, Executive Director. Investment Funds Institute of Canada: Thomas Hockin, President and CEO; Jamie Golombek, Vice-President , Taxation and Estate Planning.