Alison McDermott

The application of regulations under the Canadian Net-Zero Emissions Accountability Act, Greenhouse Gas Pollution Pricing Act, Canadian Environmental Assessment Act, Fisheries Act, Species at Risk Act, National Energy Board Act, and Canadian Environmental Protection Act. Tax incentives for clean energy sectors. Phasing out tax preferences for fossil fuel sector. Future federal greenhouse gas regulations. Federal support for clean energy, electricity, energy efficiency, building retrofits, sustainable transportation, carbon sequestration and/or removal, and sustainable jobs.

Advocate for housing, financial and taxation policies that promote the growth and sustainability of Canada's housing and real estate sectors. Advocacy with Environment and Climate Change Canada relating to their Clean Electricity Regulations. Advocacy with the Department of Finance regarding Clean Technology Investment Tax Credits (applicability to real estate entities and program implementation) Advocacy relating to the 2024 Federal Budget proposal to temporarily provide accelerated capital cost allowance (CCA) for new eligible purpose-built rental projects, increasing the CCA rate from 4% to 10%. We are working with staff on Interest Deductibility Limits (the “Proposed Interest Rules”) as proposed in the 2021 federal budget and relating to our concern that the Proposed Interest Rules may unfairly impact Canadian real estate investors, relative to both investors in other Canadian industries and investors in foreign jurisdictions (most importantly the United States (“US”)) Advocacy with CMHC, the Federal Housing Advocate, and the Ministry of Housing regarding affordable housing programs and policies Advocating for policy proposals within Canada's Sustainable Development Strategy which would improve building energy efficiency. Advocacy relating to the creation of seniors' housing real estate investment trusts vehicles that would encourage institutional investment in seniors' housing similar to existing real estate investment trust models. Advocacy with Natural Resources Canada's regarding their Energy Star Portfolio Manager Program and Green Building Strategy. Advocating for policy inclusions within annual budgets that improve the national commercial real estate markets. These include infrastructure enhancements, tax fairness, and energy efficiency grants. Advocacy related to Budget 2024 announcement that the government will consider introducing a new tax on residentially zoned vacant land Providing input on the implementation of the Public Surplus Lands for Homes program that was announced in the Budget 2024. Advocacy related to Budget 2024 proposal to introduce a new anti-avoidance rule that will preclude a corporation from qualifying as a “mutual fund corporation” where it is controlled by or for the benefit of certain specified groups (which may be comprised of any combination of persons that do not deal with one another at “arm’s length”). Advocacy relating to the government's possible proposal to impose an earnings-based interest deductibility limitation on Canadian corporations, including commercial real estate corporations and housing providers.

Advocacy related to the contents of the Spring Economic Statement and particularly initiatives related to federal housing policy and the environment. These include: - discussions around reduction in development charges through federal grants to provinces and municipalities - reduction in the federal GST on new homes for sale - possible financing tools to encourage new housing development - technical amendments to the EIFEL and accelerated capital cost allowance rules for purpose-built rental - encouraging foreign investment and speeding up development approval timelines - some questions around implications of the Cowichan decision in British Columbia and the Musqueam Rights Recognition Agreement on private property rights - discussion around energy policy, decarbonization policy, and REIT legislation reform. Advocacy related to Budget 2025, including taxation issues, issues relevant to public capital markets, issues related to housing and housing incentive programs, issues related to GST taxation, and issues related to programs to restart the housing sector. Providing input on the implementation of the Public Surplus Lands for Homes program that was announced in the Budget 2024. Working with Natural Resources Canada and Finance Canada to create a robust Sustainable Development Strategy for Commercial Real Estate in Canada We are working with staff on Interest Deductibility Limits (the “Proposed Interest Rules”) as proposed in the 2021 federal budget and relating to our concern that the Proposed Interest Rules may unfairly impact Canadian real estate investors, relative to both investors in other Canadian industries and investors in foreign jurisdictions (most importantly the United States (“US”)) Discussions with the Ministry of Housing, Infrastructure and Communities on the development of the Renters' Bill of Rights announced in the 2024 Budget Advocating for policy proposals within Canada's Sustainable Development Strategy which would improve building energy efficiency. Advocating for policy inclusions within annual budgets that improve the national commercial real estate markets. These include infrastructure enhancements, tax fairness, and energy efficiency grants. Advocacy with the Department of Finance regarding Clean Technology Investment Tax Credits (applicability to real estate entities and program implementation) Advocacy with Natural Resources Canada's regarding their Energy Star Portfolio Manager Program and Green Building Strategy. Advocacy with Environment and Climate Change Canada relating to their Clean Electricity Regulations. Advocacy with CMHC, the Federal Housing Advocate, and the Ministry of Housing regarding affordable housing programs and policies Advocacy relating to the government's possible proposal to impose an earnings-based interest deductibility limitation on Canadian corporations, including commercial real estate corporations and housing providers. Advocacy relating to the government's Budget 2024 proposal to increase the Capital Gains Inclusion Rate from one-half to two-thirds for corporations and trusts, and from one-half to two-thirds on the portion of capital gains realized in the year that exceed $250,000 for individuals, and in each case for capital gains realized on or after June 25, 2024. Advocacy relating to the creation of seniors' housing real estate investment trusts vehicles that would encourage institutional investment in seniors' housing similar to existing real estate investment trust models. Advocacy relating to the 2024 Federal Budget proposal to temporarily provide accelerated CCA for new eligible purpose-built rental projects, increasing the CCA rate from 4% to 10%. Advocacy related to Budget 2024 proposal to introduce a new anti-avoidance rule that will preclude a corporation from qualifying as a “mutual fund corporation” where it is controlled by or for the benefit of certain specified groups (which may be comprised of any combination of persons that do not deal with one anot

Raise awareness with elected and departmental officials about the work that Windmill is doing to support immigrants, newcomers and refugees. Discuss what we can all do to facilitate labour market integration for skilled immigrants and explore opportunities for new program and additional federal funding. Also, explore opportunities for federal referral partnership.

Raise awareness with elected and departmental officials about the work that Windmill is doing to support immigrants, newcomers and refugees. Explore opportunities for federal referral partnership. Discuss what we can all do to facilitate labour market integration for skilled immigrants and explore opportunities for new program and additional federal funding.

Support the renewal of federal freshwater programs and modernize legislation. Invest in habitat inventories, geospatial data, and research, and public engagement to support evidence-based conservation decisions. Modernize habitat offsetting policies to improve ecological outcomes and transparency. Modernize and expand federal funding for habitat restoration, habitat management infrastructure renewal, and conservation project reconstruction. Support indigenous-led land conservation, stewardship initiatives, and indigenous leadership in conservation. Advocate for integration and alignment of international biodiversity and climate commitments with domestic policy, planning and funding frameworks. Advocate for the inclusion, use, and advancement of wetlands and uplands as nature-based solutions and natural infrastructure in land use planning, funding, and research. Advance policies and programs that recognize the value of natural assets and ecosystems by promoting ecosystem service valuation, effective environmental data frameworks, and incentive-based conservation approaches. Advance policies and programs that incentivize the adoption of agri-environmental best management practices and programs.

Integration of environment and human rights obligations in Canadian trade policy, negotiations and implementation statutes Modernizing BC commercial fisheries: licensing and quota Building out interprovincial clean electricity grid and economy-wide electrification Maintaining strong federal environmental laws, regulations, standards and safeguards, and avoiding regression Strengthening and finalizing of the proposed Oil and Gas Sector Greenhouse Gas Emissions Cap Regulations Strengthening the regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector) Addressing gaps in regulation of BC aquaculture - federal role Implementation of the Clean Electricity Regulations, the Federal Clean Electricity Strategy and other policies related to achieving a zero-emissions electricity system Full implementation of recent amendments to the Canadian Environmental Protection Act, 1999, and decisions under the Act Implementation of the Species at Risk Act Strengthening environmental protection in decisions under the Pest Control Products Act and Pest Control Products Regulations, and related activities of the Pest Management Regulatory Agency Development of the national strategy Respecting Environmental Racism and Environmental Justice and establishment of Office of Environmental Justice Protecting the environment and respecting Indigenous and human rights obligations in the implementation of the One Canadian Economy Act Banning fossil fuel advertising Input to fish stocks prescribed to the fish stocks provisions of Fisheries Act Input to national strategy for implementing ecosystem approach to fisheries management Advancing sustainable forestry and repair of forest degradation Supporting Indigenous-led conservation and governance Implementation of Canada’s Electric Vehicle Availability Standard High level input on climate and energy policy and governance Expanding prohibitions on non-essential single-use plastics Advocating for Canada to be a leader in negotiations of the Global Agreement on Plastics Advocating for Canada to be a leader in international meetings on climate change. Introduction and passage of a Nature Accountability Bill Implementation of the Northern Shelf Bioregion Marine Protected Area Network Implementation of Pacific Salmon Strategy Initiative Implementation of 2030 Nature Strategy and Global Biodiversity Framework, including budget measures (resourcing). Strengthening Canada's industrial carbon pricing system (Output-Based Pricing System Regulations) Implementation of the Net-Zero Emissions Accountability Act, including setting ambitious emissions reduction targets and developing and implementing robust emission reduction plans. Ending public financing for fossil fuels Control of plastic waste exports under proposed amendments to Cross-Border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations, and ratification of the Basel Ban Amendment Advancing proposal to tax the excess profits of oil and gas companies to help finance climate adaptation and energy affordability measures. Proposal to add the class of PFAS, excluding fluoropolymers, on Part 2 of Schedule 1 of the Canadian Environmental Protection Act. Comprehensive public policy reform to protect the environment and well-being, now and for the future. Adoption of the Green Budget Coalition recommendations in the federal Budget and budget bill

Finalizing the BC salmon aquaculture transition plan to achieve 2029 ban on open net-pen salmon aquaculture in BC Advocating against policies and decisions that promote the expansion of fossil fuel infrastructure. Achieving Canada's commitments to protect 30% of its marine environment by 2030 Addressing key science and management gaps for managed fish stocks. Standard for assessing equivalency under the Canadian Environmental Protection Act Full implementation of the 2023 amendments to the Canadian Environmental Protection Act, 1999 (Bill S-5), and decisions under the Act Integration of environment and human rights obligations in Canadian trade policy, negotiations and implementation statutes Modernizing BC commercial fisheries: licensing and quota Building out interprovincial clean electricity grid and economy-wide electrification Maintaining strong federal environmental laws, regulations, standards and safeguards, and avoiding regression Strengthening and finalizing of the proposed Oil and Gas Sector Greenhouse Gas Emissions Cap Regulations Strengthening the regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector) Addressing gaps in regulation of BC aquaculture - federal role Implementation of the Clean Electricity Regulations, the Federal Clean Electricity Strategy and other policies related to achieving a zero-emissions electricity system Implementation of the Species at Risk Act Strengthening environmental protection in decisions under the Pest Control Products Act and Pest Control Products Regulations, and related activities of the Pest Management Regulatory Agency Development of the national strategy Respecting Environmental Racism and Environmental Justice and establishment of Office of Environmental Justice Protecting the environment and respecting Indigenous and human rights obligations in the implementation of the One Canadian Economy Act Banning fossil fuel advertising Input to fish stocks prescribed to the fish stocks provisions of Fisheries Act Input to national strategy for implementing ecosystem approach to fisheries management Advancing sustainable forestry and repair of forest degradation Supporting Indigenous-led conservation and governance Implementation of Canada’s Electric Vehicle Availability Standard High level input on climate and energy policy and governance Expanding prohibitions on non-essential single-use plastics Advocating for Canada to be a leader in negotiations of the Global Agreement on Plastics Advocating for Canada to be a leader in international meetings on climate change. Introduction and passage of a Nature Accountability Bill Implementation of the Northern Shelf Bioregion Marine Protected Area Network Implementation of Pacific Salmon Strategy Initiative Implementation of 2030 Nature Strategy and Global Biodiversity Framework, including budget measures (resourcing). Strengthening Canada's industrial carbon pricing system (Output-Based Pricing System Regulations) Implementation of the Net-Zero Emissions Accountability Act, including setting ambitious emissions reduction targets and developing and implementing robust emission reduction plans. Ending public financing for fossil fuels Control of plastic waste exports under proposed amendments to Cross-Border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations, and ratification of the Basel Ban Amendment Advancing proposal to tax the excess profits of oil and gas companies to help finance climate adaptation and energy affordability measures. Proposal to add the class of PFAS, excluding fluoropolymers, on Part 2 of Schedule 1 of the Canadian Environmental Protection Act. Comprehensive public policy reform to protect the environment and well-being, now and for the future. Adoption of the Green Budget Coalition recommendations in the federal Budget and budget bill

Advocating to prevent the proposed weakening of robust environmental impact assessment processes, species at-risk legislation, meaningful fisheries and habitat protections, and other environmental regulations and policies as outlined in the "Getting Major Projects Built in Canada" discussion paper” Advocating to amend provisions related to changes to the Pest Control Product Act in the Spring Economic Update 2026 Implementation Act (Bill C-30) and the Budget 2025 Implementation Act, No. 2 (Bill C-31) to ensure adequate protection of the environment and health. Advocating for the effective implementation of the National Strategy Respecting Environmental Racism and Environmental Justice Act (Bill C-226), including through the development of the national strategy on environmental racism and environmental justice Advocating against the expansion of oil and gas production which increases greenhouse gas emissions including via opposing a new oil pipeline to the west coast; new subsidies to enable more production of oil and gas; as well as the weakening of climate and environmental laws and regulations such as the Oil Tanker Moratorium Act, Clean Electricity Regulations, and Methane regulations. Advocating to protect and maintain the greenwashing provisions contained in the Competition Act Advocating to maintain or increase funding of federal environmental and health programs related to issues including the Enhanced Nature Legacy Fund, Chemicals Management Plan or climate emissions reduction programs Advocating for the implementation and enforcement of the Coal Regulations under the Canadian Environmental Protection Act. Advocating to oppose proposed legislative amendments to change the Pest Control Product Act to remove cyclical pesticide re-evaluations as stated in the 2025 federal budget Advocating for amending Bill C-5, An Act to enact the Free Trade and Labour Mobility in Canada Act and the Building Canada Act Advocacy for the addition of per-and polyfluoroalkyl substances (PFAS) class to schedule 1 of the Canadian Environmental Protection Act and risk management measures. Advocating for the phase out of open net fish farm technologies. Advocating for the implementation of the National Biodiversity Strategy and Action Plans. Advocating for federal policies and laws to halt and reverse the biodiversity crisis and to meet Canada’s commitments under the Global Biodiversity Framework. Meetings and advocacy with respect to the federal protected areas strategy and policies and Indigenous Protected and Conserved Areas. Advocating for the assessment, listing, risk management and regulation of substances under the Canadian Enviromental Protection Act. Meetings and Advocacy related to government laws, policies and programs regarding critical minerals and mining. Obtaining recognition of constitutionally-protected environmental rights, including the codification of these rights through the proposed Canadian Environmental Bill of Rights; Advocating to strengthen the Canadian Environmental Protection Act (CEPA) regulations and policies Advocating for regulating plastics under the Canadian Environmental Protection Act. Advocating for the implementation of the changes made to the Canadian Environmental Protection Act with passage of Bill S-5. Advocating for the adoption of recommendations provided by the Green Budget Coalition in the federal government's budget or budget bill. Statutory review of the Pest Control Products Act, engagement on Pest Control Products regulatory transformation, renewal and cancellation policy. Statutory review of the Canadian Environmental Protection Act and amendments to other toxics law policies and/or regulations including the Pest Control Products Act and the Consumer Product Safety Act. Implementing the Fisheries Act to better protect fish, fish habitat and water flows. Implementation of the Species at Risk Act in a manner that ensures protection of species-at-risk. Implementation of the Impact Assessment Act i

Discussions regarding the safe and reliable operation of Enbridge’s liquids pipelines, natural gas pipelines, and utilities and power assets Discussions regarding projects, expansions, optimizations, and changes to tolling arrangements relating to Enbridge’s liquids pipelines, natural gas pipelines, and utilities and power assets. Discussions regarding policy developments on Indigenous engagement, consultation and economic inclusion. Discussions regarding market access for energy products, maintaining the integrated North American energy market, and Canada-U.S. trade and cross-border issues. Discussions regarding the safe and reliable operation of Enbridge’s liquids pipelines, natural gas pipelines, and utilities and power assets Discussions regarding climate policies and initiatives, including the federal carbon charge, the Clean Fuel Standard, methane regulations, and the output-based pricing system, as well as policy supports for innovations that reduce greenhouse gas emissions (including Renewable Natural Gas, Compressed Natural Gas, CCUS, hydrogen and power-to-gas). Discussions regarding Canadian competitiveness, including on regulatory efficiency, as it pertains to environmental assessments and climate policies and taxation. Discussions and feedback regarding regulatory efficiency, including environmental assessments, the federal carbon charge, the Clean Fuel Standard, methane regulations, Clean Electricity Regulations, and the output-based pricing system.

Discussions regarding the safe and reliable operation of Enbridge’s liquids pipelines, natural gas pipelines, and utilities and power assets. Discussions regarding projects, expansions, optimizations, and changes to tolling arrangements relating to Enbridge’s liquids pipelines, natural gas pipelines, and utilities and power assets. Discussions regarding policy developments on Indigenous engagement, consultation and economic inclusion. Discussions regarding market access for energy products, maintaining the integrated North American energy market, Canada-U.S. trade and cross-border issues and Canadian energy exports to other jurisdictions. Discussions regarding climate policies and initiatives, including the federal carbon charge, the Clean Fuel Standard, methane regulations, and the output-based pricing system, as well as policy supports for innovations that reduce greenhouse gas emissions (including Renewable Natural Gas, Compressed Natural Gas, CCUS, hydrogen and power-to-gas). Discussions regarding Canadian competitiveness, including on regulatory efficiency, as it pertains to environmental assessments and climate policies and taxation. Discussions and feedback regarding regulatory efficiency, including environmental assessments, the federal carbon charge, the Clean Fuel Standard, methane regulations, Clean Electricity Regulations, and the output-based pricing system.

Canadian Government policies and programs in support of natural infrastructure. Canada’s international assistance including support for sustainable development, climate action and nature protection. Canada’s positions on issues that will be negotiated in the lead up to and at the Conference of the Parties for the United Nations Framework Convention on Climate Change (UNFCCC) and the Conference of the Parties to the Convention on Biological Diversity, including international commitments pertaining to climate change mitigation and adaptation and climate finance. Major Nation-Building Projects and Canada’s climate competitiveness strategy. Regulation of greenhouse gas emissions including oil and gas emissions cap. Support for IISD’s Experimental Lakes Areas from Environment and Climate Change Canada and the Department of Fisheries and Oceans. Canada’s Policy on Inefficient Fossil Fuel Subsidies to reduce fossil fuel subsidies. Decarbonization of industrial sectors in relation to the Output-based Pricing System (OBPS) for industrial emissions. Canada’s participation in and support for (through NRCAN) the Intergovernmental Forum for Mining, Metals and Minerals for which IISD is the Secretariat.

United Nations Framework Convention on Climate Change-Kyoto protocol The Government of Canada is required to: prepare a Climate Change Plan; prepare a statement on GHG emissions; and ensure that Canada meets its obligations under the Kyoto Protocol The mission of the Green Budget Coalition is to present an analysis of the most pressing issues regarding environmental sustainability in Canada and to make a consolidated annual set of recommendations to the federal government regarding strategic fiscal and budgetary opportunities. Species at Risk Act The purposes of this Act are to prevent wildlife species from being extirpated or becoming extinct, to provide for the recovery of wildlife species that are extirpated, endangered or threatened as a result of human activity and to manage species of special concern to prevent them from becoming endangered or threatened. Secured funding from Canadian International Development Agency Partnership Branch Funding for projects in the Americas Oceans Act WHEREAS Canada holds that conservation, based on an ecosystem approach, is of fundamental importance to maintaining biological diversity and productivity in the marine environment National Parks Act and Canada National Marine Conservation Areas Act Maintenance or restoration of ecological integrity, through the protection of natural resources and natural processes, shall be the first priority of the Minister when considering all aspects of the management of parks and marine conservation areas. Migratory Bird Convention Act This Act and its complementary Regulations ensure the conservation of migratory bird populations by regulating potentially harmful human activities. Metal Mining Effluent Regulation Seeking regulatory change to strengthen processes by which the owner or operator of a mine can obtain the Government's approval to deposit a deleterious substance into a natural water body or a tailings impoundment area that is added to Schedule 2 of the Regulations. Great Lakes Fisheries Convention Act An Act to implement a Convention on Great Lakes Fisheries between Canada and the United States Federal Marine Protected Areas sestablished under the Oceans Act to ensure the conservation and protection of species at risk and their habitats, the conservation and protection of unique habitats, and the conservation and protection of marine areas of high biodiversity or high biological productivity. Convention on Biodiversity To promote the conservation of biodiversity, the sustainable use of its components, and the fair and equitable sharing of benefits arising out of the utilization of genetic resources Canadian Wildlife Act and Complimentary Regulations. The Act allows for the creation, management and protection of wildlife areas for wildlife research activities, or for conservation or interpretation of wildlife, seeking regulatory and legislative change to strengthen the prohibitions in the Act. Canadian Environmental Protection Act. CEPA regulates toxins and 'animate products of biotechnology'. We are seeking to ensure the Act adequately protects biodiversity from toxins and other harmful products. Canadian Environmental Assessment Act to ensure that projects are considered in a careful and precautionary manner before federal authorities take action in connection with them, in order to ensure that such projects do not cause significant adverse environmental effects

Working with Immigration, Refugees and Citizenship Canada to improve visa processing times, the Study Direct Stream program, and lower refusal rates for international students accepted to Canadian universities Lobbying to maintain fair dealing for education. Lobbying for an explicit exception for charities, not-for-profits and/or educational institutions to Canada’s Anti-Spam Law (CASL). Increased supports for Indigenous students seeking to access post-secondary education. Harmonization of immigration policies with regard to the improvement of study and work permit processing to identify areas where policies and procedures could be strengthened. Engaging with reviews of existing legislation covering charities to clarify how they apply to educational institutions. Engage with Statistics Canada regarding postsecondary education and research data collection and analysis with particular attention to the University and College Academic Staff System survey and labour market information. Engage with Innovation, Science and Economic Development Canada regarding the role of universities in supporting innovation through the full suite of innovation initiatives (eg. Superclusters, economic sector tables, Innovation Canada, knowledge mobilization, digital research infrastructure etc.) Engage with Global Affairs Canada, Immigration, Refugees and Citizenship Canada and ESDC on the implementation of the government’s International Education Strategy – including the targeting and recruitment of international students and the design of the outbound student mobility program for Canadian students to study abroad. Engage with Department of Status of Women and Statistics Canada regarding data collection and policies/frameworks regarding student safety on campus. Discussions with Employment and Social Development Canada concerning international student mobility and internship programs. Discussions concerning federal budget priorities. Priority topics include: federal government's support for university research through the federal granting agencies and other government programs; support for graduate students and post-doctoral fellows; changes to the Canada Research Chairs program; university infrastructure; international research collaboration; knowledge mobilization; equity diversity and inclusion; cybersecurity; and expanding university education opportunities for Indigenous Canadians. Discuss effective strategies and programs to support student transition to the work place and access to upskilling and reskilling programs for mid-career Canadians with Employment and Social Development Canada, including the Student Work-Integrated Learning Program (SWILP) and the Canada Training Benefit.