Jerome Côté

Engagement regarding tax filing policies, and the tax filing season. Discussions on the Government of Canada's File My Return Initiative.

Engagement regarding tax filing policies, and the tax filing season and tax services

Seeking opportunities for MNP's Aboriginal Consulting Group to partner with Government to promote Aboriginal health, economic development, infrastructure and quality of life. Proposed legislative changes related to tax fairness affecting Canadian-controlled private corporations (CCPC)

Seeking opportunities for MNP's Indigenous Consulting Group to partner with Government to promote Indigenous health, education, economic development, infrastructure, assurance services, disaster recovery and quality of life. Proposed legislative changes related to tax fairness, complexity and compliance affecting Canadian-controlled private corporations (CCPC) and small and medium enterprise market in Canada Bill S-211, an Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff, with respect to reporting requirements under the Act. Amendments to the Income Tax Act Section 143 (Communal Organizations) and programs and benefits respecting Hutterite Colonies Advice related to business risk management, farm succession planning and sustainability issues in the Canadian agriculture space.

The Government of Canada’s AI Strategy, and opportunities for innovation and collaboration around implementation. Working with the Canada Revenue Agency through the Income Tax Act to maintain operations between Intuit taxation software (QuickBooks) and government departments/agencies. The Government of Canada's digital service delivery, with respect to opportunities for innovation and collaborative partnership Government programs and policies relating to small business digital innovation, with respect to opportunities for innovation and collaboration with QuickBooks and Mailchimp. Government programs and policies promoting digital adoption by small and medium-sized business. Government programs and policies impacting consumer finance, credit scores, with respect to Credit Karma. Government policies and programs relating to the implementation of a real-time payroll reporting system (formerly known as ePayroll) Government consultations and policies relating to payment system regulation, including small business use of new technologies Canada's Revenue Agency's tax filing services with respect to providing tax preparation service delivery to low and fixed income Canadians.

Work with government to expand financial literacy programs for small businesses Working with the Canada Revenue Agency through the Income Tax Act to maintain operations between Intuit taxation software (QuickBooks) and government departments/agencies. The Government of Canada's digital service delivery, with respect to opportunities for innovation and collaborative partnership Implementation and interpretation of recent amendments to Anti-Money Laundering regime Government consultations and policies relating to payment system regulation, including small business use of new technologies Expanding the scope of services eligible to participate in the development of the Canada Digital Adoption Program Canada's Revenue Agency's tax filing services with respect to providing tax preparation service delivery to low and fixed income Canadians.

Accélérer la transition verte du secteur maritime en travaillant avec Transports Canada, ainsi que Innovation, Sciences et Développement économique Canada et Finances Canada pour s’assurer que le secteur maritime est pris en compte lors de la création ou l’application de programmes d’investissements en infrastructures majeures. Travailler avec l’Agence du revenu du Canada, Finances Canada, Affaires mondiales et Commerce international pour mettre en place des conventions fiscales et autres mesures de taxes permettant aux entreprises canadiennes d’être plus compétitives lors de leur croissance à l’international. Supporter le renouvellement et la mise en oeuvre de l'Accord entre le Canada, les États-Unis d'Amérique et les États-Unis du Mexique afin de favoriser une stabilisation des relations commerciales et une harmonisation réglementaire entre le Canada et les États-Unis, deux des principaux marchés du Groupe CSL. Assurer une prise en compte et application efficace des mesures du Fonds pour la diversification des corridors commerciaux annoncé dans le Budget 2026 tels qu'appliquées au secteur maritime. Encourager le gouvernement fédéral à mettre en place des mesures favorisant le commerce inter-provinces et l'harmonisation des réglementations concernant le transport maritime entre ces mêmes provinces, notamment l'acceptation des normes des navires spécialisées en voyages à proximité du littoral, classe 2 à travers l'entiereté des agences réglementaires des Grands Lacs. Modification de l'application de l'Avis des douanes 25-11 : Décret imposant une surtaxe aux États-Unis (acier et aluminium, 2025), notamment pour ajuster le paragraphe 10 afin de renverser l’exception des marchandises classées sous le numéro tarifaire 9971.00.00. Travailler avec Transports Canada, Environnement et Changement climatique Canada, Infrastructure Canada et Finances Canada pour assurer une application efficace des mesures de L’accélérateur net zéro telles que définis dans le Budget 2021 à la section 5.1 et en modifiant les dispositions du Règlement sur les combustibles propres, en visant la création d'un système de décarbonisation maritime propre au Canada qui mise sur la production, la distribution et l'utilisation de carburants renouvelables, notamment le biodiésel. Travailler avec l'Agence de revenu du Canada et les autres ministères responsables pour définir et appliquer les dispositions de la Loi sur la tarification de la pollution causée par les gaz à effet de serre (L.C. 2018, ch. 12, art. 186) au secteur maritime, et faire reconnaitre le caractère distinct du transport maritime dans l'application de la loi. Supporter la mise en place des dispositions de la "Loi portant sur l'exécution de certaines dispositions du budget déposé au Parlement le 19 mars 2019 et mettant en oeuvre d'autres mesures", anciennement connu comme projet de loi C-97 de 2019. Nous visons notamment ce qui touche à la section 11 - Loi sur le pilotage. Nous comptons aussi travailler avec Transport Canada sur la mise en place des changements annoncés dans la Loi afin de rendre le secteur maritime canadien plus compétitif, dans le respect des expertises des pilotes. Obtenir les autorisations, dans le cadre de la Loi de 2001 sur la marine marchande du Canada, pour développer, tester et appliquer de nouvelles technologies visant à réduire l'émission de gaz à effets de serre (GES) dans le secteur du transport maritime. Encourager le ministre des Transports à utiliser les dispositions de la Loi de 2001 sur la marine marchande du Canada, notamment les sections 88(2) et 89(1), en conformité avec les autres lois en place et en collaboration avec les acteurs du milieu. Assurer le maintien des dispositions du Règlement sur les provisions de bord (DORS/96-40) telles qu'elles sont actuellement définies. Assurer le maintien d'un contexte d'opérations optimal lors de l'application du Règlement sur l'eau de ballast : DORS/2021-120 paru dans la Gazette du Canada, Partie II, volume 155, numéro 1

Encourage the federal government to implement measures to promote interprovincial trade and the harmonization of regulations regarding maritime transportation between the provinces. Work with the federal government to promote stable trade relations and regulatory harmonization between Canada and the United States on the Great Lakes and St. Lawrence, including on the classification of vessels, ballast water regulations, and other measures impacting short-sea shipping over shared waters. Work with Transport Canada, Employment and Social Development Canada, and Immigration, Refugees and Citizenship Canada to ensure seafarer skill development and credential recognition programs effectively support the Canadian marine shipping industry address critical labour market needs. Work with Transport Canada, Environment and Climate Change Canada and Finance Canada to ensure effective application of the Net Zero Accelerator measures as defined in Budget 2021 in section 5.1, in particular aiming at the creation of a decarbonization system Canada's own marine industry that relies on the use of renewable fuels, including biodiesel. Work with the Canada Revenue Agency and other responsible departments to define and apply the provisions of the Greenhouse Gas Pollution Pricing Act (SC 2018, c. 12, s. 186) to maritime sector, and to recognize the distinct character of maritime transport in the application of the law. Working with Transport Canada and Global Affairs Canada to ensure that regulations around water treatments affecting operations of the Canadian fleets, who are sharing trade routes with USA fleets, are harmonized with the USA regulatory body to maintain Canada's competitive on the market. Obtain authorizations, under the Canada Shipping Act, 2001, to develop, test and apply new technologies aimed at reducing greenhouse gas (GHG) emissions in the maritime transport sector.

Collaborate with the government to mitigate any surcharges, fees, and/or tariffs related to Canada's international trade agreements and relations. Working with Transport Canada and Global Affairs Canada to ensure that regulations around water treatments affecting operations of the Canadian fleets, who are sharing trade routes with USA fleets, are harmonized with the USA regulatory body to maintain Canada's competitive on the market. Work with Transport Canada, Environment and Climate Change Canada and Finance Canada to ensure effective application of the Net Zero Accelerator measures as defined in Budget 2021 in section 5.1, in particular aiming at the creation of a decarbonization system Canada's own marine industry that relies on the use of renewable fuels, including biodiesel. Work with the Canada Revenue Agency and other responsible departments to define and apply the provisions of the Greenhouse Gas Pollution Pricing Act (SC 2018, c. 12, s. 186) to maritime sector, and to recognize the distinct character of maritime transport in the application of the law. Obtain authorizations, under the Canada Shipping Act, 2001, to develop, test and apply new technologies aimed at reducing greenhouse gas (GHG) emissions in the maritime transport sector.

Communications about the review of the Lobbying Act, including the Commissioner of Lobbying’s recommendations to the Standing Committee on Access to Information, Privacy and Ethics. Discussion about the impact of the Comprehensive Expenditure Review on the Nonprofit sector Preparation for e-filing webinars for charities; Discussion about the Comprehensive Expenditure Review Supporting implementation of Senate Committee recommendations on the charitable sector. Addressing disruptions to donations due to postal strikes; tax credit timing adjustments. Advocating for financial relief and policy responses to emergencies and rising issues (e.g., tariffs). Inclusion of charities in SME-focused programs like Mitacs and BDC advisory services. Budget consultations re: charitable giving incentives, regulatory reforms, and program access. Bill S-222 and S-216: Amendments enabling partnerships with non-qualified donees. Support for the Canadian Centre for Nonprofit Digital Resilience and digital skills development. Supporting sector-wide digital capacity and transformation. Advancing reform of the disbursement quota for registered charities. Improving access and equity in federal funding programs for nonprofits and charities. Strengthening workforce supports for paid and unpaid nonprofit labour. Supporting federal data collection (e.g., Satellite Account, national nonprofit surveys). Advocating for a federal “home” in government for the nonprofit sector. Building knowledge on the activities of the nonprofit sector.

Achieving legal settlement for Jewish National Fund of Canada charitable status Discuss CRA tax policy specific to charitable status designation.

Discussions regarding CRA tax policy with respect to charitable sector.

CRA Electronic Filing Program - Discussions with officials on how to enhance electronic filing for Canadian taxpayers. Financial Consumer Agency of Canada - Promote industry collaboration to increase financial literacy of Canadians. SimpleFile - Promote industry collaboration in offering telefiling services to low-income Canadians as identified by the CRA. Electronic consent - Discussions with government officials to permit the use of electronic signature and forms for tax returns by the tax preparation industry. Data-sharing - Discussions with government officials to examine statistical data-sharing. Community Volunteer Income Tax Program - Promote industry collaboration to increase tax filing by Canadians. Canadian Emergency Response Benefit - Discussions with government officials on individual taxation policy. Automated tax filing - discussions with government officials on the proposal to implement automated tax filing in Canada.

research into blockchain technology in traceability programs, Business risk management programs, Livestock Tax Deferral, Livestock Price Insurance, Agristability, Animal Health programs. Regulations and legislation related to beef cattle and meat production, exports and imports. Market access for beef and cattle, achieving new and defending existing trade agreements. Farm policy and programs with respect to business risk management, innovation, environment, etc. "Taxation policies and programs related to farm income, capital gains, generational transfer of assets, family income sharing, investment income, and tax deferrals for extraordinary revenue due to inventory liquidation during a declared disaster."

• EMPLOYMENT AND SOCIAL DEVELOPMENT CANADA – Labour Market Agreements and Labour Market Development Agreements, in respect to improving the ability of the Canadian agricultural industry to continually improve the skills of farmers, and have access to skilled, competitive labour. • TRANSPORT CANADA and CANADIAN TRANSPORTATION AGENCY - - In respect to review of Canada Transportation Act, to ensure that crop farmer and shipper needs are addressed in light of chronic grain rail transportation problems in Western Canada • CANADIAN FOOD INSPECTION AGENCY – Safe Food for Canadians Act, in respect to regulatory modernization within Canada’s food inspection regime and how changes may affect agricultural producers. • HEALTH CANADA/PEST MANAGEMENT REGULATORY AGENCY - Grower Request Own Use Program, in respect of improving the competitiveness of Canadian agriculture by working to reduce the high cost of some crop protection products in Canada vis a vis other countries. • CANADIAN FOOD INSPECTION AGENCY – Consumer Packaging and Labelling Act, in respect to food labelling, statements and claims. • HEALTH CANADA/PEST MANAGEMENT REGULATORY AGENCY – Pest Control Products Regulations, in respect of ensuring the science-based assessment and registration of pest control products is carried out in a competitive, healthy and environmentally safe manner that offers agricultural producers with economical input choices. • CANADIAN GRAIN COMMISSION – Canada Grains Act regulations, in respect to ensuring payment security mechanisms provide adequate protection to producers facing instances of non-payment and/or late payment • AGRICULTURE & AGRI-FOOD CANADA - In respect to review of Canada Transportation Act, to ensure that crop farmer and shipper needs are addressed in light of chronic grain rail transportation problems in Western Canada • AGRICULTURE AND AGRI-FOOD CANADA/HEALTH CANADA - regulations concerning biotechnology that ensures innovation within the agricultural industry, protection of the health and environment of Canadians, ensures competitive behaviour with regards to the results of biotechnology development, and maintains the rights of farmers to save seed. • AGRICULTURE & AGRI-FOOD CANADA – Growing Forward 2, obtaining contributions for the Federation through funding programs (AgriRisk); ensuring that Canadian farmers are adequately protected from production and market risk. • ENVIRONMENT CANADA – Invasive species programs and policies that aim to mitigate and reverse the threat posed to working landscapes from invasive species. • CITIZENSHIP AND IMMIGRATION CANADA – Express entry programs, encouraging sufficient avenues to permanent residency for experienced, temporary Canadian farm workers. • STATISTICS CANADA – Census on Agriculture, ensuring accurate data for the Canadian agriculture industry. • CANADA REVENUE AGENCY – Farm Income Reporting, ensuring that financial reporting for farm businesses does not undermine competitiveness. • CANADIAN FOOD INSPECTION AGENCY – Feed regulations, in respect to new and innovative ingredients and ensuring competitiveness. • AGRICULTURE & AGRI-FOOD CANADA – Growing Forward 2, ensuring that Canadian farmers are adequately protected from unforeseen, uncontrollable falls in income due to weather, insects, disease, trade action, market failure or international trade distorting subsidies; and ensuring all cost-shared programming supports continued success in the Canadian agriculture industry. • AGRICULTURE AND AGRI-FOOD CANADA – Pesticide Risk Reduction Program – to reduce the risk of pesticides and promote alternative approaches to pest management. • STATISTICS CANADA – Crop Production Surveys, ensuring accurate production estimates for the Canadian agriculture industry. • EMPLOYMENT AND SOCIAL DEVELOPMENT CANADA – Immigration and Refugee Protection Regulations, in respect to ensuring the Canadian agricultural industry has access to skilled, competitive labour. • AGRICULTURE & AGRI-FOOD CANADA – in respect

National Food Security Strategy - Agriculture should be treated as a national priority, given its central role in food security, economic growth, and global stability. A national food security strategy should put farmers and food production at its core by improving access to capital, protecting farmland, stabilizing input supplies, accelerating innovation through more efficient regulation, expanding value-added processing, addressing labour shortages, and modernizing transportation and supply chain infrastructure through a whole-of-government approach. Canada–United States–Mexico Agreement (CUSMA) – with respect to the upcoming 2026 review of Canada–United States–Mexico Agreement, the priority for Canadian agriculture is a full 16-year renewal without reopening existing provisions, while preserving science-based rules, particularly SPS, biotechnology, and technical barrier provisions, strong dispute settlement, and predictable market access that support farmers, trade, and food security. Dedicated Agriculture and Agri-Food Infrastructure Funding Stream - to establish a dedicated agriculture and agri-food infrastructure stream within federal programming to improve access, coordination, and impact of national infrastructure projects for the agricultural sector. A persistent gap exists for mid-scale, regionally specific projects that fall between innovation programming and large-scale infrastructure programming. Key needs for agriculture include logistics corridors, processing and storage capacity, water and irrigation systems, energy infrastructure, and digital connectivity. Bill C-273, An Act to amend the Feeds Act, the Fertilizers Act, the Seeds Act, the Pest Control Products Act and the Food and Drugs Act - with respect to the need to accelerate access to new tools and technologies by leveraging trusted jurisdictions' risk and science-based decisions to streamline approval timelines and use use mechanisms such as conditional approvals to bring safe, innovative products to market faster for the agricultural sector. Plant and Animal Disease Preparedness and Response Capacity - Calling on the Government of Canada to increase investment in prevention, surveillance, and response capacity for major plant and animal disease threats, including financial preparedness, international zoning agreements, coordinated federal-provincial-industry response plans, and updated regulatory frameworks, which would help producers maintain export market access, and ensure the resilience of Canada's food system. Expanded Eligibility for Farm Rollover Provisions - expanding farm rollover provisions to a broader range of family members, including nieces, nephews, aunts, uncles, and stepchildren, to reduce tax barriers to intergenerational farm transfers and sustain investment in the sector as Canada's farm population continues to age, while recognizing the multi-family nature of many farming operations in Canada Critical Farm Input Strategy - to establish a coordinated approach to ensuring Canadian farmers have reliable and timely access to essential inputs such as fertilizer, crop protection products, energy, and veterinary tools that are fundamental to food production, yet availability is increasingly vulnerable to supply chain volatility, geopolitical instability, and regulatory barriers. Tariffs on Critical Farm Inputs: Ensure critical farm inputs are not subject to any potential future countermeasures imposed by the Government of Canada in response to U.S. tariffs on Canadian goods. These products include, but are not limited to, certain fertilizer products, farm equipment and machinery, seed (including low erucic acid rape or colza seeds) as well as feed ingredients and veterinary products. Labour Disruptions: Launch consultations with industry representatives and implicated stakeholders to explore options to address the root causes of labour disruptions. Modernize labour laws to establish a clear, transparent, and expedited process for resolving

Elimination of organized crimes influence on trucking industry. Support and advocate for law enforcement efforts to combat organized crime and the influence of transnational criminal organizations (TCO) on the trucking industry. Crime prevention as it pertains to the trucking industry. Ensure a focus remains on eliminating the influence of Transnational Criminal Organizations from trucking. Maintenance and support for national tables and mechanisms that address inter-provincial trucking issues. That support and promotion for the Council of Ministers and Deputy Ministers Responsible for Transportation and Highway Safety and associated committees, the Canadian Council of Motor Transport Administrators, the Task Force on Vehicle Weights and Dimensions and the Transportation Association of Canada continue. It is critical industry and government have established forums to discuss, develop and coordinate on issues of importance the trucking industry. Funding for Federal, Territorial and Provincial Relations to support oversight of trucking industry and support for infrastructure priorities. National Highway System. Support for improvements, upgrades and capital expenditures on the national highways system to support inter-provincial truck transportation. Commercial Vehicle Enforcement – that joint commitments amongst federal government, proveniences and territories to address commercial vehicle safety remain in place and are properly supported and co-ordinated and that information sharing amongst jurisdictions Prevention of fraudulent activities as it relates to commercial trucking. Ensure financial crimes and fraud being committed as a result of labour mis-classification and forced labour are eliminate from the trucking industry. Prevention of Human Trafficking and Forced Labour – ensure forced labour is eliminated from the trucking industry, support all law enforcement programs dedicated to this file and hold non-compliant operations accountable. Regulatory Harmonization – ensure that regulatory harmonization and alignment are the focal points for governments with respect to trucking. That jurisdictions commit to implementing changes in a timely manner and that when necessary that the federal government support jurisdictions in implementing the changes. That mutual recognition is not a suitable mechanism for reducing inter-provincial trade barriers in trucking. Transportation and Supply Chain Security and Integrity. Ensure a focus remains on eliminating the influence of Transnational Criminal Organizations from trucking, establish known employer programs in trucking as well as an expansion of trusted trader networks. Commercial Vehicle Enforcement – ensuring all lawful authorities are engaged in activities with respect to commercial vehicle enforcement to detect and deter criminal activity and hold non-compliant operations accountable. Data Collection, Research and Development – as required provide information and insight to officials to ensure accurate and realistic information on the industry trends, and metrics. Commercial Driver Medical Standards – that standards are consistent between provincial and territorial jurisdictions and that to the extent possible they are aligned with those required by the Federal Motor Carrier Safety Administration (FMCSA). Vehicle Weights and Dimensions – ensure existing mechanisms in place for discussions, collaborations, progression, standards maintenance and development on vehicle weights and dimensions policy remain in place. National Safety Code Standards – that proper attention and maintenance is given to national safety code standards and that jurisdictions are adhering to and implementing the standards consistently. Commercial Vehicle Enforcement – ensure Transport Canada, the provinces and territories maintain adequate oversight of the trucking industry and that Transport Canada remain engaged in supporting commercial vehicle oversight across all jurisdictions. Transportation of Dangerous

Taxation - related to tax fairness and tax compliance for companies and truck drivers, including enforcement. Federal Budgets in general with respect to providing input into possible tax incentives, infrastructure investments or programs that could be put in place. CTA submits pre-budget recommendations on an annual basis. Commercial Vehicle Driver Hours of Service Regulations – require that all drivers required to maintain a log book would be required to use an electronic on-board recorder to monitor their hours of service compliance electronically.