Rémi Gagnon

Tax treatment for recreational vehicles being imported into Canada from the United States. Amendments to the Excise Tax Act relating to application of GST/HST on purchase of a recreational vehicle.

Comment on Canada’s implementation of the global minimum tax with respect to the Organisation for Economic Co-operation and Development’s Pillar 2 model.

Communicating with government officials about international trade, more specifically trade issues related to the cement industry, including potential tariffs. Federal initiatives on Carbon Capture, Utilization and Storage to support investment by the cement industry in projects to reach the industry's net-zero ambition. Engaging Parliamentarians on federal government policies impacting Canada’s economic security, supply chain resilience and sustainability and potential impacts on the Cement Industry in Canada and its ability to remain competitive in a global market The Investing in Canada Plan, National Infrastructure Assessment and the Building Canada Plan: Gas Tax Fund in respect of funding to municipalities for infrastructure investments. The Federal Hydrogen Strategy and the role of the cement and concrete industry as hydrogen end users The Federal Clean Fuel Regulations (CFR) and their impact on cost competitiveness of the cement and concrete industry The announced climate plan, A Healthy Environment and a Healthy Economy and the role of cement and concrete to reach Canada’s 2030 Emissions Reduction Plan Scientific Research and Development Tax Incentive Program and the design scope of programs applicable to the cement industry. Renewable Fuels Regulations in respect of incentives for energy from renewable sources. Public-Private Partnership and in respect of the P3 Crown Corporation. National Sustainable Development Act, in respect of materials and design consideration in sustainable construction. National Pollutant Release Inventory policy regarding air emissions. National highways policies and programs and the design and life cycle assessment and costing of roads and highways. National Building Code of Canada with respect to proposed amendments to include lower carbon materials and fire safety Municipal Rural Infrastructure Fund (MRIF) policy or program in respect of advocating for concrete highways and concrete infrastructure Investing in Canada Infrastructure Program: Provincial-Territorial Funding in regards to infrastructure spending and promoting sustainability and life-cycle assessment and costing requirements for projects. Investing in Canada Infrastructure Program: GST Rebate in respect of manufacturing tax costs. Investing in Canada Infrastructure Program: Gateways & Border Crossings Fund in respect of improvements to the flow of goods across borders through the promotion of concrete infrastructure. Investing in Canada Infrastructure Program, the National Infrastructure Assessment and Canada Strategic Infrastructure Fund (CSIF) and is respect of life cycle assessment and costing and design requirements for projects. Introduction of carbon contracts for difference to support long-term investment by the cement industry in projects to support lower carbon cement and concrete Input regarding federal policies that can help enhance the competitiveness of the Canadian cement industry. Infrastructure Canada Program (ICP) in respect of funding design, requirements and implementation. Import Tariff on Manufacturing Machinery and Equipment in respect of lowering or elimination of tariffs on imported machinery and equipment. Greening of Federal Government procurement policies and programs in respect of sustainability and adoption of lower carbon concrete. Greenhouse Gas Pollution Pricing Act and related Output-Based Pricing System regulations in respect of GHG and air emissions and carbon pricing. Greenhouse gas inventory policy or program in respect of the consultations with industry and federal-provincial harmonization and greenhouse gas emission reporting under a national single window system. Federal Contaminated Sites Management in respect of design and funding requirements for projects. Federal Contaminated Sites Action Plan regarding brownfield sites and the promotion of cement based solidification and stabilization technology choices for projects. Clean Energy Fund Program in respect of renewable and clean energy a

Title: Expand the Clean Technology Investment Tax Credit to include equipment that produces electricity, heat, or both from waste biomass. Details: The 2023 Fall Economic Statement sought to expand the 30 percent Clean Technology Investment Tax Credit to equipment that produces electricity, heat, or both from waste biomass. In August 2024, Finance Canada announced legislative amendments to the Income Tax Act that would have implemented the 2023 FES biomass provision – yet that amendment lapsed with Parliament’s prorogation. By restoring this amendment and layering in a refundable credit for additional low-carbon fuels, the government can unlock private investment, create skilled jobs in communities across the country, and drive the Government of Canada’s ambitions of economic competitiveness and industrial decarbonization.

Infrastructure - Expand opportunities for long-term investors to support infrastructure investment, including opportunities to support investment in housing. Pensions & savings plans – Engage with public office holders regarding enhancing retirement and savings security for Canadians through retirement planning, public and registered savings plans, annuities, etc. Prescription drugs - Seeking to raise awareness about prescription drug & workplace benefit coverage. Group benefits & paramedical health care – Engage with public office holders regarding health care programs and policy that may impact group benefit plans. Climate/Environment – Engagements related to the impacts of extreme weather on the health and wellness of Canadians and expanding opportunities to meet our decarbonization commitments. International relations & trade – Engage with public office holders regarding international relations as it relates to Canada’s insurance industry. This includes how best to maximize the benefits of Canada’s trade relations for the industry and broader economy. Insurance and health regulation and legislation - Engage with public office holders regarding Canada’s financial services and health care sectors, in relation to the insurance industry. This may include the industry’s governing legislation and regulations, taxation policy, administration, and related issues, guidelines & rules. Cyber security, data, and privacy – Engage with public office holders on how to ensure the safety and integrity of Canada’s insurance industry’s data and technology systems. This may include engagement on privacy legislation, policy, and technological innovation in the insurance industry.

GOVERNMENT PROCUREMENT - Reform Canada’s procurement system to support investment and ensure a competitive business environment. GOVERNMENT PROCUREMENT - Ensuring fair and open procurement practices to drive innovation and technology adoption in Canada. HOUSING - Advocate for policies and legislation that enable the creation of more housing supply, incentivize investment in residential construction and housing – enabling infrastructure, and support the development of skilled labour we need, whether domestically or through immigration, to restore housing affordability to Canadian families. TAXATION AND FINANCE – With regard to the measurement and improvement of Canada’s tax competitiveness, including: reforming the taxation, remittance, filing and audit processes of Canadian businesses and tax policy which improves the competitiveness of the Canadian business environment INTERNATIONAL TRADE – With respect to issues relating to trade controls, including tariffs, import and export controls, sanctions, and trade remedies. INDUSTRY - Improving the Scientific Research and Experimental Development (SR&ED) tax credit program to drive innovation; increase the role that the federal government plays in creating opportunities for small and medium sized businesses to digitalize and conduct more business activities online; developing a digital economy strategy for Canada. HEALTH – Ensuring we improve access to necessary medicines by building on rather than displacing the important role of private insurers and respecting provincial and territorial jurisdiction. CYBER SECURITY - Encouraging the government to prioritize cybersecurity innovation, talent development, and critical infrastructure resilience; modernize research and development; accelerate commercialization in the space; support the secure digitalization of small-and-medium-sized enterprises (SMEs); and improve the global competitiveness of Canada’s cybersecurity industry. IMMIGRATION - Reducing regulatory burdens for employers; promoting immigration to small, rural and northern communities; supporting regional and local community immigration strategies; maintaining and modernizing the Temporary Foreign Worker Program; Facilitating pathways to permanent residency for temporary residents (international students and TFWs; expediting and simplifying foreign credential recognition, calling for an international student and global talent strategy; improving language training as well as settlement and employment supports to newcomers, aligning immigration programs with labour market needs, improving the Start-Up Visa process, improving client services to potential immigrants and newcomers. EMPLOYMENT AND TRAINING – National Workforce Strategy, programs that support small and medium sized enterprises, improving collection and dissemination of Labour Market Information, establishing the Employment Insurance Council to institutionalize social dialogue between workers and employers on issues related to employment and training needs, addressing barriers to labour mobility, improving effectiveness of employment supports and skills training. EDUCATION - Aligning employer and workforce needs with education and training; expanding skilling, upskilling, reskilling and work integrated learning opportunities. INFRASTRUCTURE – Improvement of Canada’s infrastructure through the National Infrastructure Assessment, National Supply Chains Strategy, and establishment of a Canada Trade Infrastructure Plan. TRANSPORTATION - Regarding the consistent funding of trade-enabling infrastructure projects; the development of a competitive and efficient transportation network including all modes of transportation; the fluidity and stability of supply chain operations, minimizing disruptions. LABOUR - Ensuring that any changes to the Canada Labour Code are implemented in response to defined and demonstrated issues and not to increase regulatory burdens for employers; minimizing labour disruption impacts on Canadian bus

Encouraging more effective use of TFSAs. Tax fairness and competitiveness with the U.S.

The Canadian ETF Association is looking to promote its organization and its priorities with the relevant Parliamentarians, public servants and political staff who have a role in legislating, or an interest in, financial institutions, investments and pensions. Efforts will focus on advancing priorities to strengthen Canada’s investment landscape, restricting distribution incentives for non-Canadian ETFs, and creating tax-advantaged accounts to promote fixed income ETFs.

International trade regarding tobacco control, alcohol, products containing carcinogens and products associated with cancer. Internal trade regarding tobacco control, alcohol, products containing carcinogens and products associated with cancer. Funding for programs to be operated by the Canadian Cancer Society to advance cancer control. Canadian Partnership Against Cancer, as it relates to continued federal funding for the cancer control strategy Canada Health Transfer and health system bilateral funding agreements intended for provinces/territories to support the delivery of healthcare services Framework Convention on Tobacco Control, including protocols, guidelines and implementation Tobacco and Vaping Products Act, as it relates to regulations, implementation and enforcement Non-Smokers' Health Act including implementation and enforcement Food and Drugs Act and regulations, as it relates to nciotine replacement products Federal Tobacco Control Strategy, including all matters related to tobacco control Taxation, revenue measures, controlled products regulations, including implementation, for alcohol, tobacco control, products containing carcinogens and products associated with cancer. Communication regarding alcohol consumption guidance. Food and Drugs Act and regulations, as it relates to alcohol warning labels Food and Drugs Act and regulations, as it relates to restricting the advertising to children of foods high in sodium, sugars and saturated fat. Healthy Living - Supporting initiatives, legislation, regulation, policies, and programs that prevent cancer or improve the social determinants of health Adoption of HPV testing and increasing HPV vaccination rates Sustainable funding of the National Advisory Committee on Preventive Health Services to ensure timely, up?to?date cancer screening guidelines Equitable and timely access to cancer screening. Measures and funding related to the charitable sector generally Equitable access to care along the full cancer continuum for First Nations, Inuit and Métis communities Employment Insurance special benefit programs, including the sickness benefit and compassionate care benefit Canada Labour Code and Employment Insurance Act, as it relates to job-protected leave, employment insurance special benefits, return to work policies, and human rights protections for people affected by cancer Access to information and support to make decisions regarding end-of-life care, including Medical Assistance In Dying Supports for mental health during people's cancer journeys Implementation and funding of the National Grief Action Plan as part of the government's work on palliative care and mental health Canada Health Act as it relates to access to care, including long-term, home, and palliative care National Caregiving Strategy Financial supports for caregivers, including the Canada Caregiver Credit Implementation of the Framework on Palliative Care in Canada and integration of a palliative approach to care in our health system, including national standards and data, care provider training, research, and implementation of the National Grief Action Plan and distinctions?based frameworks for First Nations, Inuit and Métis people Setting and measuring pan-Canadian wait time benchmarks and targets and measures to address them, including addressing healthcare shortages, increased and sustainable funding for care, infrastructure and equipment, targeted strategic funding to PTs for workforce shortages, particularly in rural and remote communities. Sustained core funding for federal research agencies, improved coverage of indirect research costs, Canadian research sovereignty, strengthening capacity and the economic benefits of domestic research, research commercialization. Increasing access to care including models of care, removing barriers to care, particularly for underserved communities, using innovative approaches to improve access to care including AI to improve timely diagnosis and treatment. Issu

Engage on issues related to procurement and procurement reforms – including the establishment of a Major Federal Project Office – and the need for consistency and centralized federal leadership in procurement. Engage on issues related to infrastructure investment and the need to focus on lifecycle models in federal infrastructure programs. Engage on Canada’s ongoing implementation of Excessive Interest and Financing Expenses Limitation (EIFEL) rules under the Income Tax Act.

The Council will advocate for policies, legislation, and regulations that foster a competitive environment for investment in Canada's infrastructure sector. The Council will advocate for procurement models that deliver infrastructure and services to Canadians by leveraging private capital and expertise. The Council will advocate for procurement models that deliver infrastructure and services to Canadians that consider the whole life cycle of the asset. The Council will advocate for procurement models that deliver infrastructure and services to Canadians that allocate the appropriate risk transfer to the party best suited to manage it.

Work with the Federal Government to promote responsible consumption of beverage alcohol and the appropriate use of Food & Drug Regulations, pertaining to beer and alcoholic beverage labeling. Work with the Federal government to improve domestic trade agreements for craft brewers. Improve existing internal trade agreements and modernize the excise tax structure to better support job creation, investment and economic growth across Canada. Respond to legislative efforts such as Bill S-254 (warning labels on alcoholic beverages) and M-61, that pertain to new labelling regulations for alcoholic products. Food and Drugs Act and Safe Food for Canadians Act as they pertain to the regulation of beer and alcoholic beverages.

Advocate for changes to facilitate adoption of auto features for retirement savings. Advocate for legislative or regulatory changes to allow for automatic features in workplace pension plans. Discussions related to the implementation of CRA Notice 344 Consultation on the National Strategy on mental health of men and boys Discussions related to Bill S-5 Connected Care for Canadians Act. FCAC direction to update complaint-handling information for insurers Discussions related to drug pricing, including decisions, policies and processes of the Patented Medicine Prices Review Board (PMPRB) Discussions related to supply and shortages of drugs in Canada, including the Multi-Stakeholder Steering Committee. Discussions related to regulatory burden, including “cutting red tape”. Impacts on Canadian insurers of proposed U.S. tax measures. Discussions relating to the efficiency and effectiveness of the financial sector regulatory system as it pertains to insurance companies. Discussing plans on the Data Collection Modernization initiative Promotion of a broader range of investments by insurance companies (e.g., farmland, timberland, fintechs) Statutory review of the Insurance Companies Act as it relates to insurance products and investments. Discussions related to the implementation of national pharmacare including bilateral agreements with provinces and territories; the committee of experts on the implementation of pharmacare and the advisory panel on bulk purchasing. Promotion of pension products, including decumulation solutions. Discussions related to the implementation of the Interpretation letter on the Canada health act related to physician equivalent services. Inter-provincial harmonization and trade barriers as it relates to insurance products. Discussions related to the financial sector policy review. Office of the Superintendent of Financial Institutions (OSFI). Guidelines related to risk management, capital and accounting for insurance companies. This includes capital charges for infrastructure investments under the LICAT. International Trade with respect to opening trade relations, regulations, foreign ownership and national treatment in foreign markets, with regards to India, Europe, China, Japan, Trans-Pacific partnership (TPP), Canada-United States-Mexico Agreement (CUSMA), Plurilateral Trade In Services Agreement (TISA) and the World Trade Organization (WTO). Work to ensure that the income tax act does not put insurance companies at a competitive disadvantage. Promotion of risk-based and principles-based regulation for financial institutions regulations. Personal Information Protection and Electronic Documents Act: seeking workable approaches to privacy rules affecting life and health insurers when the Act is updated. Income Tax Regulations (section 6(1)(f) as it relates to income tax withholding on wage loss replacement plans (disability income benefits). Income Tax Regulations, Part XIV. Income Tax Regulations, Part III: Updating income tax rules for life insurance policies. Income Tax Act, Section 146: Retirement income recommendations regarding the treatment of life insurance companies; Section 146.2 (TFSAs); Section 146.3 (RRIFs). Income Tax Act, Part VI as it relates to capital tax on financial institutions. Financing infrastructure projects, as it relates to investments by insurers Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) risk-based guidance as it relates to life insurance Employment Insurance (EI) reform as it relates to disability benefits; and EI Premium Reduction Program issues. Amendments to Proceeds of Crime (Money Laundering) and Terrorist Financing rules as they affect insurance companies