Witnesses: As an individual: David Spiro, Dentons Canada LLP. Fonds de solidarité des travailleurs et travailleuses du Québec: Yvon Bolduc, Chief Executive Officer. As an individual: Jack Mintz, Director and Palmer Chair in Public Policy, School of Public Policy, University of Calgary. Thorsteinssons LLP: Michael Colborne, Partner. Chartered Professional Accountants of Canada: Gabriel Hayos, Vice-President, Taxation. Canadian Restaurant and Foodservices Association: Joyce Reynolds, Executive Vice-President, Government Affairs. Fédération des chambres de commerce du Québec: François-William Simard, Director, Strategy and Economic Affairs. GrowthWorks Atlantic Ltd.: Thomas J. Hayes, President and Chief Executive Officer. iNovia Capital Inc.: Chris Arsenault, President. Wildsight: John Bergenske, Executive Director. Department of Human Resources and Skills Development: Brenda Baxter, Director General, Workplace Directorate, Labour Program. Department of Finance: Ted Cook, Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch. Canadian Centre for Policy Alternatives: Armine Yalnizyan, Senior Economist. Canadian Federation of Independent Business: Monique Moreau, Senior Policy Analyst. Imagine Canada: Michelle Gauthier, Vice-President, Public Policy and Community Engagement. Mouvement autonome et solidaire des sans-emploi (réseau québécois): Marie-Hélène Arruda, Coordinator.