Yash Nanda

US Tariffs: working with the federal government to advocate on minimizing the impact of tariffs on access to dental care in Canada. ISO TECHNICAL COMMITTEE 106: creation of international standards for dental devices and materials TAXATION OF HEALTH BENEFITS: to discuss the negative impact and strain that taxing employer provided health benefits would have on the health of Canadians and on the provincially funded healthcare system. SENIORS ORAL HEALTH: funding and administration of oral health care for seniors living independently and in long term care facilities PRE-BUDGET CONSULTATIONS: Federal investments or taxation changes to improve the oral health care of Canadians and practice environment for dentists PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENT ACT (PIPEDA): PRIVACY PROTECTION OF HEALTH INFORMATION AND THE REGULATORY REVIEW: Improvement to privacy legislation to protect the privacy of health information ORAL HEALTH RESEARCH, ACCESS AND DATA: increased funding for research and projects to help improve the oral health of Canadians, such as filing of submissions and advocacy for improvements to the Oral Health Access Fund NON INSURED HEALTH BENEFITS: Improvement to the dental program in order to enhance the oral health status of patients accessing the program. NATIONAL TOBACCO CONTROL PROGRAMS: Strengthening Canada's tobacco control strategy MARKETING TO KIDS: Sugar/Healthy Eating: to discuss the importance regarding regulations and legislation, Including Bill C-252, surrounding food and beverage marketing to young children. Healthy Eating: to discuss the issue of food labeling and healthy eating for Canadians and its positive impact on oral health. INDIGENOUS ORAL HEALTH: Programs and policies related to prevention and care to improve the oral health of Indigenous peoples. HEALTH PROMOTION AND DISEASE PREVENTION: Increased investment and improved regulations to protect and enhance the oral health of Canadians HEALTH INFORMATION TECHNOLOGIES (ELECTRONIC HEALTH RECORDS): Investment and needed regulations to facilitate the development of EHRs in Canada HEALTH HUMAN RESOURCES: discussions on addressing health human resources challenges within dentistry, including challenges in remote areas, the Canada student loan forgiveness, internationally trained dentists, administrative staffing. FLUORIDE: promotion of positive public health initiatives and achievements EXCISE TAX ACT: GST AND DENTAL SERVICES: Changes to the application of the GST (zero-rate) on Dental practices DENTAL EDUCATION: Increase funding for Canadian Faculties of Dentistry DENTAL CARE FUNDING: discussions around the federal budgetary process and program development with regard to funding of dental care, including the Canadian Dental Care Plan. DE-INSURANCE: To discuss the potential impact of the Canadian Dental Care Plan (CDCP) on employer-provided dental coverage and to advocate for a range of strategies that prevent employers from dropping their dental benefits, including but not limited to tax credits and changes in eligibility requirements. CHEMICAL MANAGEMENT PLAN: The Challenge Process, with regard to regulation of Bisphenol A in oral health care. CEPA (Canadian Environment Protection Act) - Mercury- ROMS (Risk Management Strategy) with regard to safe disposal of dental amalgam waste. CAPITAL GAINS TAX: to discuss the impact that the recent changes to the capital gains tax regulations have on Canadian dentists and to advocate for amendments and/or exemptions that would mitigate the adverse effects. ANTI INDIGENOUS RACISM IN HEALTH: discussions to promote the Truth and Reconciliation Calls to Action as they relate to Health, such as funding for cultural safety programs in dentistry.

Strengthening Canada's tobacco control strategy and National Tobacco control programs. Promotion of positive public health initiatives and achievements Personal Information Protection and Electronic Document (PIPEDA) with regard to improvements to privacy of health information. Oral health programs and policies related to prevention and care of children's oral health in indigenous communities. Iso Technical Committee 106 with regard to the creation of international standards for dental devices and materials. Investment from the Government of Canada in order to regulate and facilitate the development of Electronic Health Records (EHRs). Increased investment and improved regulations to protect and enhance the oral health of Canadians Indigenous Children. Increased funding for research to help improve oral health for Canadians. Increased funding for Canadian Faculties of Dentistry with regard to dental education. Increased funding and federal leadership to improve provincially funded dental programs for persons with disabilities. Increased funding and administration of oral health care for seniors living independently and in long term care facilities. Improvements to non-insured health benefits and dental program in order to enhance the oral health status of patients accessing the program. Federal Budgetary Process with regards to funding of dental care. As well as pre budget consultation with regard to Federal investments of taxation changes to improve the oral health care of Canadians and practice environment for dentists. Excise Tax Act: GST and Dental Services: Changes to the application of the GST (Zero-rate) on Dental Practices. Discuss the negative impact and strain that taxing employer provided health benefits would have on the health of Canadian and on the provincially funded healthcare system. Discussing the importance regarding regulations surrounding food and beverage marketing to young children, as well as food labeling and healthy eating for Canadians, and its positive impact on oral health. Chemical Management Plan: The Challenge process with regards to the regulation of Bisphenol A in oral health care. Canadian Environment Protection Act - Mercury-ROMS (Risk Management Strategy) with regards to safe disposal of dental amalgam waste.

DENTAL CARE FUNDING: discussions around the federal budgetary process and program development with regard to funding of dental care, including the Canadian Dental Care Plan. TAXATION OF HEALTH BENEFITS: to discuss the negative impact and strain that taxing employer provided health benefits would have on the health of Canadians and on the provincially funded healthcare system. PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENT ACT (PIPEDA): PRIVACY PROTECTION OF HEALTH INFORMATION AND THE REGULATORY REVIEW: Improvement to privacy legislation to protect the privacy of health information FLUORIDE: promotion of positive public health initiatives and achievements NON INSURED HEALTH BENEFITS: Improvement to the dental program in order to enhance the oral health status of patients accessing the program. ANTI INDIGENOUS RACISM IN HEALTH: discussions to promote the Truth and Reconciliation Calls to Action as they relate to Health, such as funding for cultural safety programs in dentistry. HEALTH PROMOTION AND DISEASE PREVENTION: Increased investment and improved regulations to protect and enhance the oral health of Canadians INDIGENOUS ORAL HEALTH: Programs and policies related to prevention and care to improve the oral health of Indigenous peoples. CHEMICAL MANAGEMENT PLAN: The Challenge Process, with regard to regulation of Bisphenol A in oral health care. DENTAL EDUCATION: Increase funding for Canadian Faculties of Dentistry EXCISE TAX ACT: GST AND DENTAL SERVICES: Changes to the application of the GST (zero-rate) on Dental practices MARKETING TO KIDS: Sugar/Healthy Eating: to discuss the importance regarding regulations and legislation, Including Bill C-252, surrounding food and beverage marketing to young children. Healthy Eating: to discuss the issue of food labeling and healthy eating for Canadians and its positive impact on oral health. CEPA (Canadian Environment Protection Act) - Mercury- ROMS (Risk Management Strategy) with regard to safe disposal of dental amalgam waste. ISO TECHNICAL COMMITTEE 106: creation of international standards for dental devices and materials CAPITAL GAINS TAX: to discuss the impact that the recent changes to the capital gains tax regulations have on Canadian dentists and to advocate for amendments and/or exemptions that would mitigate the adverse effects. SENIORS ORAL HEALTH: funding and administration of oral health care for seniors living independently and in long term care facilities PRE-BUDGET CONSULTATIONS: Federal investments or taxation changes to improve the oral health care of Canadians and practice environment for dentists NATIONAL TOBACCO CONTROL PROGRAMS: Strengthening Canada's tobacco control strategy HEALTH HUMAN RESOURCES: discussions on addressing health human resources challenges within dentistry, including challenges in remote areas, the Canada student loan forgiveness, internationally trained dentists, administrative staffing. ORAL HEALTH RESEARCH, ACCESS AND DATA: increased funding for research and projects to help improve the oral health of Canadians, such as filing of submissions and advocacy for improvements to the Oral Health Access Fund HEALTH INFORMATION TECHNOLOGIES (ELECTRONIC HEALTH RECORDS): Investment and needed regulations to facilitate the development of EHRs in Canada DE-INSURANCE: To discuss the potential impact of the Canadian Dental Care Plan (CDCP) on employer-provided dental coverage and to advocate for a range of strategies that prevent employers from dropping their dental benefits, including but not limited to tax credits and changes in eligibility requirements.

Strengthening Canada's tobacco control strategy and National Tobacco control programs Promotion of positive public health initiatives and achievements Personal Information Protection and Electronic Document (PIPEDA) with regard to improvements to privacy of health information. Oral health programs and policies related to prevention and care of children's oral health in indigenous communities Iso Technical Committee 106 with regard to the creation of international standards for dental devices and materials Investment from the Government of Canada in order to regulate and facilitate the development of Electronic Health Records (EHRs) Increased investment and improved regulations to protect and enhance the oral health of Canadians Indigenous Children Increased funding for research to help improve oral health for Canadians Increased funding for Canadian Faculties of Dentistry with regard to dental education. Increased funding and federal leadership to improve provincially funded dental programs for persons with disabilities Increased funding and administration of oral health care for seniors living independently and in long term care facilities Improvements to non-insured health benefits and dental program in order to enhance the oral health status of patients accessing the program. Excise Tax Act: GST and Dental Services: Changes to the application of the GST (Zero-rate) on Dental Practices Discuss the negative impact and strain that taxing employer provided health benefits would have on the health of Canadian and on the provincially funded healthcare system. Discussions around the federal budgetary process and program development with regard to funding of dental care, including the Canadian Dental Care Plan. As well as pre budget consultation with regard to Federal investments of taxation changes to improve the oral health care of Canadians and practice environment for dentists Discussing the importance regarding regulations surrounding food and beverage marketing to young children, as well as food labeling and healthy eating for Canadians, and its positive impact on oral health Chemical Management Plan: The Challenge process with regards to the regulation of Bisphenol A in oral health care. Canadian Environment Protection Act - Mercury-ROMS (Risk Management Strategy) with regards to safe disposal of dental amalgam waste.

Discussions with government on the proposed the Federal Dental Care Plan announced in Budget 2022.

DENTAL CARE FUNDING: discussions around the federal budgetary process and program development with regard to funding of dental care, including the Canadian Dental Care Plan and the Interim Federal Health Program. HEALTH HUMAN RESOURCES: discussions on addressing health human resources challenges within dentistry, including challenges in remote areas, the Canada student loan forgiveness, Canada Student Grant, PGWP for dental assistants, internationally trained dentists, administrative staffing. US Tariffs: working with the federal government to advocate on minimizing the impact of tariffs on access to dental care in Canada. DE-INSURANCE: To discuss the potential impact of the Canadian Dental Care Plan (CDCP) on employer-provided dental coverage and to advocate for a range of strategies that prevent employers from dropping their dental benefits, including but not limited to tax credits and changes in eligibility requirements. TAXATION OF HEALTH BENEFITS: to discuss the negative impact and strain that taxing employer provided health benefits would have on the health of Canadians and on the provincially funded healthcare system. SENIORS ORAL HEALTH: funding and administration of oral health care for seniors living independently and in long term care facilities PRE-BUDGET CONSULTATIONS: Federal investments or taxation changes to improve the oral health care of Canadians and practice environment for dentists PERSONS WITH DISABILITIES: increased funding and federal leadership to improveprovincially funded dental programs for persons with disabilities. PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENT ACT (PIPEDA): PRIVACY PROTECTION OF HEALTH INFORMATION AND THE REGULATORY REVIEW: Improvement to privacy legislation to protect the privacy of health information ORAL HEALTH RESEARCH, ACCESS AND DATA: increased funding for research and projects to help improve the oral health of Canadians, such as filing of submissions and advocacy for improvements to the Oral Health Access Fund NON INSURED HEALTH BENEFITS: Improvement to the dental program in order to enhance the oral health status of patients accessing the program. NATIONAL TOBACCO CONTROL PROGRAMS: Strengthening Canada's tobacco control strategy MARKETING TO KIDS: Sugar/Healthy Eating: to discuss the importance regarding regulations and legislation, Including Bill C-252, surrounding food and beverage marketing to young children. Healthy Eating: to discuss the issue of food labeling and healthy eating for Canadians and its positive impact on oral health. ISO TECHNICAL COMMITTEE 106: creation of international standards for dental devices and materials INDIGENOUS ORAL HEALTH: Programs and policies related to prevention and care to improve the oral health of Indigenous peoples. HEALTH PROMOTION AND DISEASE PREVENTION: Increased investment and improved regulations to protect and enhance the oral health of Canadians HEALTH INFORMATION TECHNOLOGIES (ELECTRONIC HEALTH RECORDS): Investment and needed regulations to facilitate the development of EHRs in Canada FLUORIDE: promotion of positive public health initiatives and achievements EXCISE TAX ACT: GST AND DENTAL SERVICES: Changes to the application of the GST (zero-rate) on Dental practices DENTAL EDUCATION: Increase funding for Canadian Faculties of Dentistry CHEMICAL MANAGEMENT PLAN: The Challenge Process, with regard to regulation of Bisphenol A in oral health care. CEPA (Canadian Environment Protection Act) - Mercury- ROMS (Risk Management Strategy) with regard to safe disposal of dental amalgam waste. CAPITAL GAINS TAX: to discuss the impact that the recent changes to the capital gains tax regulations have on Canadian dentists and to advocate for amendments and/or exemptions that would mitigate the adverse effects. ANTI INDIGENOUS RACISM IN HEALTH: discussions to promote the Truth and Reconciliation Calls to Action as they relate to Health, such as funding for cultural safety programs in dentistry.

Implementation of the Homelessness Reduction Innovation Fund Expand funding for community efforts to address homelessness through Reaching Home and make changes to the National Housing Strategy, Reaching Home, and federal housing policy to support ending homelessness and the implementation of the right to housing in Canada. Seeking to secure federal government investment in affordable and supportive housing for Canadians experiencing or at risk of homelessness and expand housing options for people at risk of or experiencing homelessness through Build Canada Homes. Policies and investments in support of ending homelessness in Budget 2026 Taxation relating to Canadian charities Seeking program and policy changes from Women and Gender Equity to address housing need and homelessness for women. Seeking program and policy changes from Veterans Affairs Canada and Housing Infrastructure and Communities Canada to support federal action on ending homelessness for veterans. Seeking funding support for National Conference on Ending Homelessness, funding to support work to prevent and reduce homelessness as well as funding for research on homelessness and housing need in Canada, through Reaching Home (HICC); Veterans Affairs Canada; Canada Mortgage Housing Corporation; and Women & Gender Equality, to support research on homelessness for women and advancing the right to housing. Encouraging the implementation of housing policies in alignment with the human right to housing and National Housing Strategy Act

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

Discussions with government about the proposed GST cut on new build homes. Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation. Discussions with government on reducing GHG emissions from the housing sector. Discussions with government on addressing the shortage of skilled trade workers Discussions with government on how to address housing affordability and the housing supply shortage.

Discussions with government officials regarding the scope of the Home Energy Retrofit Initiative, as well as the EnerGuide hiring and training process and other green home programs as they become available. Discussions with government on how to address housing affordability and the supply shortage Discussions with government on reducing GHG emissions from the housing sector Discussions with government on addressing the shortage of skilled trade workers Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation

Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation Discussions with government on reducing GHG emissions from the housing sector Discussions with government on how to address housing affordability and the supply shortage Discussions with government on addressing the shortage of skilled trade workers Discussions with government officials regarding the scope of the Home Energy Retrofit Initiative, as well as the EnerGuide hiring and training process and other green home programs as they become available.

Discussions with government on addressing the shortage of skilled trade workers Discussions with government officials regarding the scope of the Home Energy Retrofit Initiative, as well as the EnerGuide hiring and training process and other green home programs as they become available. Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation Discussions with government on reducing GHG emissions from the housing sector Discussions with government on how to address housing affordability and the supply shortage

The CMA is advocating that the trade of medical goods and medications be protected to avoid disruptions to patient care. Specifically, that the government: Continue to ensure pharmaceutical products and medical devices are not included in any countermeasures on tariffs Improve safeguards for Canadian health data Improve labour mobility so physicians can work across the country Make it easier for qualified physicians to immigrate and work in Canada, including by fast-tracking immigration steps for US physicians PAN CANADIAN LICENSURE: Advocate for the ability for physicians with full licences to practise independently without restrictions or for medical resident trainees registered in any Canadian jurisdiction to practise or train in any other Canadian jurisdiction without having to acquire more than one licence or pay additional licensing fees. This includes exploring enabling legislation in the provinces and territories. INTEGRATED HEALTH HUMAN RESOURCES Advocate for an Integrated Health Human Resources Strategy, including creating retention incentives and addressing administrative burden for health care professionals, increasing the number of doctors and nurses and ensuring that every Canadian has access to a family doctor or primary health team, increasing access to virtual care, creating an action plan to get internationally trained health care professionals to work, improving workforce data collection across health systems and investing in a supply needs-based planning tool, and facilitating team-based health care. ADMINISTRATIVE BURDEN: Advocate for measures to alleviate the administrative burden on physicians and support their professional wellbeing, including investment to facilitate the development of EHRs and EMRs in Canada, improved remuneration for the completion of federal health forms, ensuring that physicians are not captured in the definition of "promoters" in the Disability Tax Credit Promoters Restrictions Regulations, and advocacy on discontinuing the requirement that employees present sick notes to their employers. INDIGENOUS HEALTH: Improvement to the health and health care services provided to Indigenous peoples in Canada, including adding inclusive lettering on health cards across Canada. Advocating for the creation of a national Chief Health Accountability Officer. THE ACQUISITION AND THE DOMESTIC SUPPLY OF PERSONAL PROTECTIVE EQUIPMENT FOR HEALTH CARE PROVIDERS: Ensuring the federal government take additional measures ensure adequate supply, proper distribution, and appropriate usage of personal protective equipment throughout health systems. TECHNOLOGY AND ARTIFICIAL INTELLIGENCE: provide CMA’s perspective on the impact of technology and artificial intelligence on the health care sector including input on Bill C-27, and the means through which advancements can be foreseen and managed. PUBLIC-PRIVATE HEALTHCARE: The CMA is conducting a series of in-person sessions across the country to engage key stakeholders, including the public, physicians, patients/PWLE, policymakers, system leaders and others, in a dialogue on public-private healthcare. What we hear will inform CMA policy moving forward, and our recommendations for action at a national level. PHYSICIAN PARLIAMENTARIAN CAUCUS: advocate for the formation of a Physician Parliamentarian Caucus as a means of examining deficiencies in the health care system and proposing solutions. PHYSICAL, PSYCHOLOGICAL AND CULTURAL SAFETY: Advocate to address the challenges and opportunities for physical, psychological and cultural safety within Canada’s health system, including the implementation of a nation-wide anti-racism plan, the creation of a Canada Mental Health transfer, improving access to mental health services to physicians and their families, gender-affirming care, creating an emergency National Mental Health Support Services hotline for all health care providers, the creation of a National Physicians Day in Canada, ensuring safe and unimpeded access to

INDIGENOUS HEALTH: Improvement to the health and health care services provided to Indigenous peoples in Canada including adding inclusive lettering on health cards across Canada. Advocating for the creation of a national Chief Health Accountability Officer. TECHNOLOGY AND ARTIFICIAL INTELLIGENCE: provide CMA’s perspective on the impact of technology and artificial intelligence on the health care sector including input on Bill C-27, and the means through which advancements can be foreseen and managed. PUBLIC-PRIVATE HEALTHCARE: The CMA is conducting a series of in-person sessions across the country to engage key stakeholders, including the public, physicians, patients/PWLE, policymakers, system leaders and others, in a dialogue on public-private healthcare. What we hear will inform CMA policy moving forward, and our recommendations for action at a national level. PHYSICIAN PARLIAMENTARIAN CAUCUS: advocate for the formation of a Physician Parliamentarian Caucus as a means of examining deficiencies in the health care system and proposing solutions. PHYSICAL, PSYCHOLOGICAL AND CULTURAL SAFETY: Advocate to address the challenges and opportunities for physical, psychological and cultural safety within Canada’s health system, including the implementation of a nation-wide anti-racism plan, the creation of a Canada Mental Health transfer, improving access to mental health services to physicians and their families, gender-affirming care, creating an emergency National Mental Health Support Services hotline for all health care providers, the creation of a National Physicians Day in Canada, ensuring safe and unimpeded access to health care facilities for health care workers and patients. PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENT ACT (PIPEDA) PRIVACY PROTECTION OF HEALTH INFORMATION AND THE REGULATORY REVIEW: Improvement to privacy legislation to protect the privacy of health information. PAN CANADIAN LICENSURE: Advocate for the ability for physicians with full licences to practise independently without restrictions or for medical resident trainees registered in any Canadian jurisdiction to practise or train in any other Canadian jurisdiction without having to acquire more than one licence or pay additional licensing fees. This includes exploring enabling legislation in the provinces and territories. NET ZERO: Advocate for sustainable health systems in Canada, including reaching net-zero emissions by 2050; advocate for the establishment of a national climate and health secretariat within the federal government to develop a pan-Canadian approach to addressing the impacts of climate change and health; and advocate for a targeted health infrastructure fund as part of the federal government’s long-term plan for public infrastructure. MEDICAL ASSISTANCE IN DYING: Advancing the medical profession’s perspectives on medical assistance in dying. INTEGRATED HEALTH HUMAN RESOURCES Advocate for an Integrated Health Human Resources Strategy, including creating retention incentives and addressing administrative burden for health care professionals, increasing the number of doctors and nurses and ensuring that every Canadian has access to a family doctor or primary health team, increasing access to virtual care, creating an action plan to get internationally trained health care professionals to work, improving workforce data collection across health systems and investing in a supply needs-based planning tool, and facilitating team-based health care. INDIGENOUS HEALTH AND RECONCILIATION WITH INDIGENOUS PEOPLES: Implementation of the Calls to Action of the Truth and Reconciliation Commission, including addressing the ongoing structural inequities that marginalize Indigenous Peoples, advancing the inclusion of Indigenous Peoples in societal systems and sectors, including health systems, and committing to collaborative and respectful relationships with Indigenous patients and communities. The CMA is also advocating to increase trust between Ind

BUDGET: Provide CMA’s perspective on the Government of Canada’s budget, particularly as it relates to modernizing Canada’s health care system by enhancing efficiency, driving innovation, and promoting equitable access to care. HARMFUL ONLINE CONTENT: Advocate to address the escalation of online harassment, intimidation, and threats of violence targeting physicians, other health workers, and anyone seeking health care treatment, including measures to strengthen the Criminal Code of Canada and the Canadian Human Rights Act. TECHNOLOGY AND ARTIFICIAL INTELLIGENCE: provide CMA’s perspective on the impact of technology and artificial intelligence on the health care sector and the means through which advancements can be foreseen and managed. HEALTH DATA INTEROPERBILITY: Provide CMA’s perspective as it relates to health data interoperability that would ensure providers have access to the right information at the right time when providing care, and improve patient outcomes and their health care experience. PAN CANADIAN LICENSURE: Advocate for the ability for physicians with full licences to practise independently without restrictions or for medical resident trainees registered in any Canadian jurisdiction to practise or train in any other Canadian jurisdiction without having to acquire more than one licence or pay additional licensing fees. This includes exploring enabling legislation in the provinces and territories. INTEGRATED HEALTH HUMAN RESOURCES: Advocate for an Integrated Health Human Resources Strategy, including creating retention incentives and addressing administrative burden for health care professionals, increasing the number of doctors and nurses and ensuring that every Canadian has access to a family doctor or primary health team, increasing access to virtual care, creating an action plan to get internationally trained health care professionals to work, improving workforce data collection across health systems and investing in a supply needs-based planning tool, and facilitating team-based health care. ADMINISTRATIVE BURDEN: Advocate for measures to alleviate the administrative burden on physicians and support their professional wellbeing, including investment to facilitate the development of Electronic Health Records and Electronic Medical Records in Canada, improved remuneration for the completion of federal health forms, ensuring that physicians are not captured in the definition of "promoters" in the Disability Tax Credit Promoters Restrictions Regulations, and advocacy on discontinuing the requirement that employees present sick notes to their employers. INDIGENOUS HEALTH: Improvement to the health and health care services provided to Indigenous peoples in Canada, including adding inclusive lettering on health cards across Canada. PUBLIC-PRIVATE HEALTHCARE: The CMA is conducting a series of in-person sessions across the country to engage key stakeholders, including the public, physicians, patients/PWLE, policymakers, system leaders and others, in a dialogue on public-private healthcare. What we hear will inform CMA policy moving forward, and our recommendations for action at a national level. PHYSICIAN PARLIAMENTARIAN CAUCUS: advocate for the formation of a Physician Parliamentarian Caucus as a means of examining deficiencies in the health care system and proposing solutions. PHYSICAL, PSYCHOLOGICAL AND CULTURAL SAFETY: Advocate to address the challenges and opportunities for physical, psychological and cultural safety within Canada’s health system, including the implementation of a nation-wide anti-racism plan, the creation of a Canada Mental Health transfer, improving access to mental health services to physicians and their families, gender-affirming care, creating an emergency National Mental Health Support Services hotline for all health care providers, the creation of a National Physicians Day in Canada, ensuring safe and unimpeded access to health care facilities for health care workers and patients. PERSONAL

Advocacy related to the Youth Employment and Skills Strategy, as it pertains to youth employment in the restaurant industry. Advocacy related to the National Food Security Strategy, as it pertains to food cost drivers affecting restaurants, food loss and waste, and domestic production capacity and supply chain barriers. Advocacy related to enhancing accelerated investment incentives and seeking modifications to small business deduction eligibility, to better support capital investments for restaurants. Advocacy related to the renewal and continued federal funding of the International Convention Attraction Fund, including a request for a commitment of $10 million annually over four years. Communicating with and arranging meetings with Public Office Holders to discuss the benefits of removing GST on all food in Canada Communicating with the Government of Canada regarding Budget 2026 as it pertains to immigration cuts affecting labour shortages. Engaging the Government of Canada on US led tariffs and the Government of Canada's response as they impact the foodservices industry. Tax policy on alcohol (escalator excise tax). Taxation policy with regard to corporate, small business and personal income taxes Regulations and policies regarding fees to SOCAN and ReSound Regulations and policies pertaining to Canada Pension Plan employer/employee premiums Regulation of financial institutions with respect to credit card fees Nutritional labeling policy with respect to provision of nutrition information Immigration policy with respect to workers programs and permits Healthy Eating Strategy - to ensure that policy and regulation proposals on the restriction of unhealthy food and beverage marketing to children, sodium reduction initiatives, menu labelling requirements, related initiatives are balanced, reasonable and science-based. Providing input into Health Canada's Healthy Eating Strategy consultations. Environmental regulations regarding plastics and recycling Employment Insurance with respect to policy for establishing premium rates Economic Strategy Tables - Continue to work closely with Innovation, Science and Economic Development Canada and Agriculture and Agri-Food Canada in contributing to Canada's Economic Strategy Tables by ensuring the discussion help reflect the concerns of our industry Chicken and Turkey Tariff Rate Quota Advisory Committee (TQAC) regarding import quota Canadian Dairy Commission (CDC) regarding annual dairy pricing Amendments to the Importation of Intoxicating Liquors Act to exempt wines purchased by restaurants regarding the transportation and sale of beverage between provinces. Agriculture trade policy with regard to trade liberalization opportunities

Trans Fat Regulations with respect to the implementation of national regulatory framework for trans fat reduction. Tax policy with regard to Goods and Service Tax and harmonization of GST with PST Tax policy on alcohol (escalator excise tax). Taxation policy with regard to disincentives to work, e.g. Working Income Tax Benefit Taxation policy with regard to corporate, small business and personal income taxes Survey methodology with regard to the monthly and annual survey of foodservice and drinking places Regulations and policies regarding fees to SOCAN and ReSound Regulations and policies pertaining to Canada Pension Plan employer/employee premiums Regulation of financial institutions with respect to credit card fees Proposed amendments to the Dairy Products Regulation and the Food and Drug Regulation regarding the compositional standards of cheese Office of Energy Efficiency policy with respect to information provided to Canadians on emission impacts resulting from vehicle idling Nutritional labeling policy with respect to provision of nutrition information Immigration policy with respect to foreign worker programs and permits Healthy Eating Strategy - to ensure that policy and regulation proposals on the restriction of unhealthy food and beverage marketing to children, sodium reduction initiatives, menu labelling requirements, related initiatives are balanced, reasonable and science-based. Providing input into Health Canada's Healthy Eating Strategy consultations. Employment Insurance with respect to policy for establishing premium rates and transition mechanism from CERB. Economic Strategy Tables - Continue to work closely with Innovation, Science and Economic Development Canada and Agriculture and Agri-Food Canada in contributing to Canada's Economic Strategy Tables by ensuring the discussion help reflect the concerns of our industry Criminal Code regulations pertaining to impaired driving Coordination of government/industry flu pandemic planning Chicken and Turkey Tariff Rate Quota Advisory Committee (TQAC) regarding import quota Canadian Dairy Commission (CDC) regarding annual dairy pricing Canada Emergency Wage Subsidy (CEWS) with regard to eligibility, duration and scaling. Canada Emergency Response Benefit (CERB) with regard to eligibility and as potential long-term disincentive to paid jobs. Canada Emergency Rent Assistance Program (CECRA) with regard to eligibility, duration and expansion. Canada Emergency Business Account (CEBA) with regard to eligibility and duration. Amendments to the Importation of Intoxicating Liquors Act to exempt wines purchased by restaurants regarding the transportation and sale of beverage between provinces. Agriculture trade policy with regard to trade liberalization opportunities

Explore advanced manufacturing and clean technology tax credits, grands and/or subsidies to support employment and growth Discussions with government on how to address housing affordability and the supply shortage. Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation.

Engagement regarding the National Building Code of Canada and included energy efficiency standards for construction and subsequent operation. Discussions with government on how to address housing affordability and the supply shortage. Explore advanced manufacturing and clean technology tax credits, grands and/or subsidies to support employment and growth

Discuss National Building Code and modern methods of construction. Discussions with government on how we can use advanced manufacturing of residential building components – including modules, wall panels, floor systems, cabinetry, and millwork – to streamline and accelerate the construction of sustainable and livable homes that are more affordable for Canadians. Discuss Buy Canadian Policies through the use of forestry products. Work with the government to explore advanced manufacturing and clean technology tax credits, grants and/or subsidies to support employment and growth.

Simplifying or clarifying tax rules that impede the effective operations or development of community housing. The creation of an incentives for private sector investment in affordable housing projects, while maintaining non-profit and municipal management. Recognizing that the federal government has a permanent role in supporting community housing through ongoing rental subsidies, backed by a predictable, long-term funding framework. That the government provide funding and financing to support the growth of for-Indigenous, by-Indigenous urban, rural, and northern Indigenous housing. That the federal government must lead a collaborative effort with provincial and territorial governments to create shared housing initiatives to develop a stronger community housing sector in Canada. That the government make a long-term commitment of funding and financing designed to support the creation, repair, and renewal of community housing That the government leverage federally owned land for the use of creating housing. Provide stabilized pre-development funding for community housing providers to ensure that there is a strong development pipeline of affordable housing products Investing in a Canada Community Housing Growth Fund aimed at building a strong and robust community housing sector in Canada. The full and timely rollout of the Rental Protection Fund to support community housing providers to buy existing rental properties and preserve affordability. Upcoming and future federal budgets with respect to policies and programs that will support the creation, renewal, or operation of non-market, affordable, social, or community housing across Canada.

CYBER SECURITY - Encourage the government to invest in cybersecurity innovation, talent, and infrastructure; 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. ARTIFICIAL INTELLIGENCE - Advocate for future-proofed, globally competitive, and interoperable policies that position artificial intelligence as a positive economic driver, and support the responsible development, deployment, and use of AI in business. PRIVACY AND ACCESS TO INFORMATION - Ensure that the modernization of Canada’s privacy legislation strikes the right balance between protecting consumers and promoting the ability of firms to innovate and compete by responsibly and securely using data. HOUSING - Support policies that enable the creation of more housing supply, incentivize investment in residential construction, and restore housing affordability for Canadian families. NATIONAL SECURITY/ECONOMIC SECURITY - Advancing policies related to enhancing Canada’s economic and national security. Key priorities include strengthening economic resilience, prudently navigating geopolitical challenges to trade and international relations, safeguarding business operations against new and emerging threats, and fostering conditions for economic growth. TRANSPORTATION - Regarding the consistent funding of trade-enabling infrastructure projects; the development of a competitive and efficient transportation network including all modes of transportation. TELECOMMUNICATIONS - Creating the right investment incentives to foster vibrant competition in the sector as a whole; responding to decisions regarding third-party access that will impact the deployment of internet services in rural and remote communities; and responding to regulatory proposals re: cell phone pricing. TAXATION AND FINANCE – With regard to undertaking a comprehensive and independent tax system review. 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; removing tax barriers for childcare expenses; addressing the taxation of family business transfers; and mobilizing private capital for recovery and growth. TAXATION AND FINANCE - With regard to modernizing our financial systems through open banking and digital currencies TAXATION AND FINANCE - Responding to proposals addressing taxation of digital services. TAXATION AND FINANCE - Maintaining and expanding real-time data made freely available to Canadian businesses, municipalities, academic researchers, and community groups. SMALL BUSINESS – Legislation, regulations and support programs that give Canadian small and medium-sized enterprises (SMEs) the tools to grow in Canada and internationally, including reducing their red tape and compliance burden. PRIVACY AND ACCESS TO INFORMATION - Improving digital privacy legislation to meet the needs of industry. PENSIONS - Treatment of corporate pensions in the event of bankruptcy. NATURAL RESOURCES - Support for the adoption of policy recommendations to strengthen Canada’s world-leading position in the mining industry, oil and gas, and forestry products. OPEN DATA - Maintaining and expanding real-time data made freely available to Canadian businesses, municipalities, academic researchers, and community groups. 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. INTERNATIONAL TRADE – With respect to issues relating to import and export controls INTERNATIONAL TRADE - Negotiating bilateral, regional, and multilateral trade agreements and promoting them to Canadian businesses. INTERNATIONAL TRADE - Improving federal laws and regulations pertaining to responsible business conduct r

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

CFIB supports the principle behind the Canada Jobs Grant but encourages flexibility in its implementation and consideration of small and medium-size enterprises (SMEs)' needs. For example, introducing a permanent refundable tax credits for co-op and internship hires and reducing red tape from programs like Canada Summer Jobs to make it easier for small businesses to continue hiring youth. Advocating on behalf of small and medium-sized businesses to facilitate trade between Canada and other countries (CAN-US tariffs, the Canada-United States-Mexico Agreement, Chinese tariffs). Canadian Federation of Independent Business (CFIB) shares its suggestions for Budget 2026 focusing on: reducing the small business tax rate from 9% to 6% and increasing the small business deduction (SBD) threshold to $700,000 and index it to inflation going forward. Canada is experiencing an “entrepreneurial drought”: a sustained period where business closures consistently outpace new business starts, leading to a shrinking entrepreneurial base and declining confidence in entrepreneurship. CFIB recommends that reversing this trend should be treated as a national economic priority. Sharing small businesses' views on Labour Code changes, impact on small businesses and the need to ensure the fluidity of the supply chain. Sharing survey results on improving CFIA customer service to encourage the review of their operations to better meet the needs of small and medium-size enterprises (SMEs) - reducing red tape and facilitating food mobility within Canada. Sharing data information and recommendations related to the state of small and medium-size enterprises (SMEs) overall and for specific sectors which could also include provincial data. Promoting reforms to the Competition Act that will ensure small businesses have an equitable opportunity to compete in today’s economy, especially as small and medium-size enterprises (SMEs) have noted an increase in large corporate giants within Canada. Shipping costs pose a significant barrier for small business, as such we continue to advocate for favourable shipping rates with carriers (including the cost of shipping along with better service levels and addressing the work stoppage at Canada Post). Presenting the views of small business owners based on our survey data to the Canada Revenue Agency to share ways of improving customer service interactions with small and medium-size enterprises (SMEs) and suggest ways to ease the tax burden on small business owners as well as increase accountability within the agency. CFIB continues to monitor the effects of the Consumer Product Safety Act on small and medium-size enterprises (SMEs) and other issues raised related to the mandate of Health Canada. We also continue to monitor customer service interactions between our members and Health Canada. Any issues are raised with officials. CFIB advocates for simplification to the federal procurement process on behalf of small and medium-size enterprises (SMEs). Lobbying to reduce Red Tape by focusing on removing interprovincial trade barriers, facilitating labour mobility and improving government customer service. This includes providing input for the consultations on the Annual Regulatory Modernization Bill. Goods and Services Tax/ Harmonized Sales Tax Administration with regards to Transitional Rules, Out of Province Sales Rules, Point-of-Sale Rebate, and fillings. Retirement Income Policies, and proposed Canada Pension Plan increases. CFIB is against mandatory increases in Canada Pension Plan, and has provided alternative approaches. CFIB has also shared recommendations to reduce disincentives to work for older workers. Presenting the views of small business owners on infrastructure spending through member survey results, mandate votes and other CFIB research. Offering funding solutions and alternatives to government proposals on transit and infrastructure expansion. Personal Information Protection and Electronic Documents Act (PIPEDA)