Witnesses: As an individual: Yves L. Fortin. BMO Capital Markets: Gordon C. Tait, Managing Director and Research Analyst. Manulife Financial: Dominic D'Alessandro, President and Chief Executive Officer. Bank of Canada: David A. Dodge, Governor. Desjardins Securities Inc.: Jeffrey F. Olin, Managing Director, Ontario, Head of Investment Banking. Standard and Poors: Kevin Hibbert, Chief Accountant. Canadian Institute of Chartered Accountants: Kevin Dancey, President and Chief Executive Officer. National Pensioners and Senior Citizens Federation: Art Field, President. RBC Capital Markets: Dirk M. Lever, Managing Director, Global Equity Research, Chief Income Trust Strategist. University of Toronto: Ramy Elitzur, The Edward Kernaghan Professor, Financial Analysis Rotman School of Management. Coalition of Canadian Energy Trusts: Gordon Kerr, Co-Chair. HDR|HLB Decision Economics: Dennis Bruce, Vice-President. Government of Prince Edward Island: Hon. Mitchell Murphy, Provincial Treasurer, Department of Provincial Treasury. Department of Finance: Brian Ernewein, General Director, Tax Legislation Division, Tax Policy Branch; Denis Normand, Senior Chief, Financial Institutions, Business Income Tax Division, Tax Policy Branch.