Witnesses: Department of Finance: Dan Calof, Director, Financial Markets Division; Ted Cook, Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch; Alix Dostal, Chief, Financial Sector Division; Rachel Grasham, Chief, Financial Sector Division; Tara Gray, Senior Policy Analyst, Labour, Market, Employment Learning; Soren Halverson, Senior Chief, Corporate Finance and Asset Management; Sean Keenan, Director, Sales Tax Division; Michèle Legault-Dooley, Senior Project Leader, Financial Institution Analysis; François Masse, Chief, Labour, Market Employment Learning; Pierre Mercille, Senior Legislative Chief, GST Legislation; David Murchison, Director, Financial Sector Division; Elisha Ram, Director, Microeconomic Policy Analysis; Jeremy Rudin, Assistant Deputy Minister, Financial Sector Policy Branch; Eleanor Ryan, Senior Chief, Financial Institutions Division; Geoff Trueman, General Director (Analysis), Tax Policy Branch; Kevin Wright, Chief, Financial Markets Division; James Wu, Chief, Financial Institutions Division. Canadian Northern Economic Development Agency: Mitch Bloom, Vice-President, Policy, Planning, Communications and Northern Projects Management Office; Kate Ledgerwood, Acting Director of Policy. Canada Revenue Agency: Ray Cuthbert, Director, CPP/EI Rulings Division, Legislative Policy Directorate. Department of Human Resources and Skills Development: Michael Duffy, Director, Legislative Policy Analysis, Employment Insurance Policy, Skills and Employment Branch; Brian Hickey, Director, Policy Initiatives and Issues Management; Annette Ryan, Director General, Employment Insurance Policy, Skills and Employment Branch; Campion Carruthers, Director, Program Integrity, Temporary Foreign Workers, Skills and Employment Branch. Department of Justice: Sonia Beaulieu, Lawyer, Tax Counsel Division; Dora Benbaruk, Director and General Counsel, Treasury Board Secretariat Legal Services; Diana Cacic, Counsel, General Legal Services Division, Finance Canada. National Research Council Canada: Dick Bourgeois-Doyle, Director, Corporate Governance, Secretary General's Office; Patricia Mortimer, Executive Vice-President and Secretary General. Department of Natural Resources: Tim Gardiner, Director, Energy Systems Management, Petroleum Resources Branch. Privy Council Office: David Dendooven, Director of Strategic Policy, Machinery of Government. Department of Transport: Aline MacDougall, Director, Portfolio Policy and Governance; April Nakatsu, Director General, Crown Corporation Governance. Treasury Board Secretariat: Carl Trottier, Acting Assistant Deputy Minister, Compensation and Labour Relations Sector; Dennis Duggan, Senior Policy Analyst, Compensation and Labour Relations Sector; Don Graham, Executive Director, Compensation and Labour Relations Sector; Drew Heavens, Senior Director, Compensation and Labour Relations Sector. Department of Veterans Affairs: Dale Sharkey, Director General, Veterans Review and Appeal Board.