TABLE OF CONTENTS

CHAPTER ONE: INTRODUCTION

CHAPTER TWO: COMPETITIVE PEOPLE

HEALTH

A.     WHAT WE HEARD

1.   Health Research

2.   Public Health and Wellness Measures

3.   Health Professionals and Caregivers

4.   Health Care

5.   Home and Community Care

6.   Pharmaceuticals

7.   Oral Health

8.   Mental Health

9.   Specific Diseases

B.     WHAT WE BELIEVE

LIFELONG LEARNING

A.     WHAT WE HEARD

1.   Early Learning and Child Care

2.   The K-12 Years

3.   Post-Secondary Education

4.   Skilled Trades

5.   On-the-Job Training and Skills Development

6.   Literacy

B.     WHAT WE BELIEVE

INCENTIVES TO WORK

A.     WHAT WE HEARD

1.   Personal Income Taxation

2.   Labour Force Participation Rates and Labour Force Attachment

3.   Employment Insurance

4.   Federal Minimum Wage and Labour Laws

5.   Labour Mobility

6.   Immigrant Settlement and Integration

7.   Disability Supports in the Workplace

8.   Poverty and Equality

9.   Homelessness and Affordable Housing

B.     WHAT WE BELIEVE

INCENTIVES TO SAVE

A.     WHAT WE HEARD

1.   Pensions and the Ageing Population

2.   Canada/Quebec Pension Plan

3.   Defined Benefit Pension Plans

4.   Registered Retirement Savings Plans and Registered Pension Plans

5.   Tax Pre-paid Savings Plans

6.   Interest Income Deduction

B.     WHAT WE BELIEVE

CHAPTER THREE: COMPETITIVE COMMUNITIES

INFRASTRUCTURE

A.     WHAT WE HEARD

1.   Public Infrastructure

2.   Transportation Infrastructure

3.   Water Infrastructure

4.   Northern Infrastructure

5.   Border Infrastructure

6.   Emergency Service Providers and Preparedness

B.     WHAT WE BELIEVE

ENVIRONMENT

A.     WHAT WE HEARD

1.   The Natural Environment

2.   Brownfield Sites

3.   Energy Consumption and Air Emissions

4.   An Energy Strategy

B.     WHAT WE BELIEVE

CHARITABLE GIVING AND THE VOLUNTARY SECTOR

A.     WHAT WE HEARD

1.   Charitable Giving

2.   The Voluntary Sector

B.     WHAT WE BELIEVE

ARTS AND CULTURE, AND THEIR INFRASTRUCTURE

A.     WHAT WE HEARD

1.   The Contribution to Society and the Gross Domestic Product

2.   Artistic and Cultural Infrastructure

3.   Artistic and Cultural Goods and Services

4.   Artistic and Cultural Producers

B.     WHAT WE BELIEVE

CHAPTER FOUR:  COMPETITIVE BUSINESSES

CORPORATE TAXATION

A.     WHAT WE HEARD

1.   Effective Tax Rate on Capital

2.   Corporate Income Tax Rates

3.   Capital Taxes

4.   Capital Cost Allowance Rates

5.   Excise Taxes and Duties

6.   Capital Gains and Dividend Taxation

7.   Withholding Taxes

8.   Other Tax Issues

B.     WHAT WE BELIEVE

INNOVATION, RESEARCH AND ENTREPRENEURIAL ACTIVITY

A.     WHAT WE HEARD

1.   Research, Development and Productivity Growth

2.   Publicly Funded Research and Development

3.   Privately Funded Research and Development

4.   Access to Entrepreneurial Capital and Commercialization

5.   Federal Regulation

B.     WHAT WE BELIEVE

INTERNATIONAL TRADE AND INTERNATIONAL AID

A.     WHAT WE HEARD

1.   International Trade

2.   Foreign Aid

B.     WHAT WE BELIEVE

CHAPTER FIVE: FINANCING MEASURES THAT WOULD ENHANCE THE NATION’S COMPETITIVENESS

ECONOMIC CONTEXT

FISCAL OUTLOOK

FEDERAL SPENDING AND THE BUDGET-MAKING PROCESS

A.     WHAT WE HEARD

B.     WHAT WE BELIEVE

BALANCED FEDERAL BUDGETS AND THE USE OF BUDGETARY SURPLUSES

A.     WHAT WE HEARD

B.     WHAT WE BELIEVE

FISCAL IMBALANCE AND TRANSFER PAYMENTS

A.     WHAT WE HEARD

B.     WHAT WE BELIEVE

CHAPTER SIX: CONCLUSION

LIST OF RECOMMENDATIONS

APPENDIX A: LIST OF WITNESSES

APPENDIX B: LIST OF BRIEFS

SUPPLEMENTARY OPINION — Conservative Party of Canada

DISSENTING OPINION — Liberal

 — Bloc Québécois

SUPPLEMENTARY OPINION — N.D.P

MINUTES OF PROCEEDINGS