Witnesses: Department of Finance: Ted Cook, Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch; Miodrag Jovanovic, Director, Personal Income Tax; Pierre Mercille, Senior Legislative Chief, GST Legislation; Gervais Coulombe, Chief, Excise Policy, Sales Tax Division; Patrick Halley, Chief, Trade and Tariff Policy; David Tousignant, Senior Economist, Trade and Tariff Policy; Brian Ernewein, General Director, Tax Policy Branch; Kevin Shoom, Senior Chief, International Taxation and Special Projects; Dan Calof, Director, Financial Markets Division; Kevin Wright, Chief, Financial Markets Division; Ljiljana Petronic, Economist, Financial Markets Division; Soren Halverson, Senior Chief, Corporate Finance and Asset Management; Nicolas Marion, Chief, Capital Markets and International Affairs, Securities Policies Division; David Smith, Senior Project Leader, Capital Markets Policy; James Wu, Chief, Financial Institututions Analysis; Michèle Legault, Senior Project Leader, Financial Institutions Division; Sophie Amberg, Senior Economist, Financial Crimes - Domestic; Jennifer Sweeney, Senior Economist, Financial Crimes – Domestic; Michèle Govier, Chief, Trade Remedies and General Trade Relations; Wayne Foster, Director, Securities Policies. Department of Veterans Affairs: Bernard Butler, Director General, Policy Division, Policy, Communications and Commemoration Branch. Department of Health: Suzy McDonald, Director General, Workplace Hazardous Materials Directorate, Healthy Environments and Consumer Safety Branch; Jason Wood, Director, Policy and Program Development, Workplace Hazardous Materials Directorate, Healthy Environments and Consumer Safety Branch; John Morales, Legal Counsel, Legal Services Unit. Canada Revenue Agency: Brian McCauley, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch. Department of Foreign Affairs, Trade and Development: Colin Bird, Director, Softwood Lumber Division. Department of Justice: Catherine McKinnon, Senior Counsel, Judicial Affairs, Courts and Tribunal Policy; Patrick Xavier, Counsel, Judicial Affairs, Courts and Tribunal Policy; France Pégeot, Special Advisor to the Deputy Minister. Treasury Board Secretariat: Drew Heavens, Senior Director, Labour Relations Operations; Don Graham, Executive Director, Compensation and Labour Relations Sector; Dennis Duggan, Senior Policy Analyst, Compensation and Labour Relations Sector; Laura MacLean, Analyst, Pension Policy and Stakeholder Relations; Bayla Kolk, Assistant Deputy Minister, Pensions and Benefits Sector; Rosalba L'Orfano, Senior Director, Pension Policy and Stakeholder Relations ; Dora Benbaruk, Director and General Counsel. Canada Border Services Agency: Tammy Branch, Director General. Department of Citizenship and Immigration: James McNamee, Chief, Health Effects and Assessments Division; Scott Turbett, Senior Policy Advisor, Economic Immigration Policy and Programs Division. Department of Employment and Social Development: Alexis Conrad, Director General, Temporary Foreign Worker Directorate. Bank of Canada: Robert Turnbull, Special Counsel, Financial Systems; Louise Hyland, Director, Funds Management and Banking. Canada Deposit Insurance Corporation: Mark Maltais, Director, Treasury and Investment Management.