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Biographical Notes – Douglas James Enns

| Department of Finance Canada | backgrounders

Mr. Douglas James Enns is currently President and founder of Upturn Consulting Ltd., a British Columbia based firm that provides advisory services to a range of clients.


Biographical Notes – Randall Benson

| Department of Finance Canada | backgrounders

Mr. Randall Benson is currently a member of the Advisory panel for the Canadian Deposit Insurance Corporation (CDIC).


Government of Canada introduces new Productivity Mega Deduction to boost Canada’s advantage as the most competitive G7 country for new business investment

| Department of Finance Canada | backgrounders

To boost business investment, enhance certainty and simplicity for businesses, and strengthen Canada’s tax competitiveness, the Government of Canada proposes to implement the Productivity Mega Deduction, which will provide immediate expensing for a broad-based range of depreciable property on a permanent basis. Immediate expensing allows taxpayers to fully write off the cost of an investment in the year that it becomes available for use. This powerful investment incentive will create the conditions for an extended period of higher investment—a Canadian investment supercycle.


Support for Canadian workers and businesses affected by U.S. tariffs

| Department of Finance Canada | backgrounders

The government is introducing a $7.5 billion package of new and enhanced measures to protect Canadian workers and businesses, building on the nearly $25 billion in supports the government has implemented over the past 18 months. This targeted and proportionate package focuses on workers and businesses, particularly small and medium-sized enterprises, in sectors most affected by the new tariffs announced by the United States.


List of products from the United States subject to counter-tariffs effective September 8, 2026

| Department of Finance Canada | backgrounders

The list below may no longer reflect current tariff measures or rates. Effective September 8, 2026, Canada will impose 15, 25, and 50 per cent tariffs on products drawn from those targeted by U.S. Section 338 and Section 232 tariffs, with individual product rates based on the matching U.S. rate for the same goods.


Biographical Notes – Elizabeth Cannon

| Department of Finance Canada | backgrounders

Dr. Elizabeth Cannon is president emerita of the University of Calgary after serving as president and vice chancellor from 2010 until 2018. Prior to her term as president, Dr. Cannon was dean of the Schulich School of Engineering at the University of Calgary.


Biographical Notes – Susan M. Hutton

| Department of Finance Canada | backgrounders

Susan Hutton is an adjunct lecturer at the Faculty of Law at Queen’s University in Kingston, Ontario. Prior to teaching at Queen’s, she was a partner in the Competition & Foreign Investment and International Trade practice groups at Stikeman Elliott LLP, where she practiced in Ottawa and Toronto. She has over 30 years of experience practicing administrative law, specializing in competition, foreign investment and international trade law.


Biographical Notes – Eric Wildhaber

| Department of Finance Canada | backgrounders

Eric Wildhaber was appointed as a temporary Member of the Canadian International Trade Tribunal for a three-year term beginning on July 25, 2022. He was reappointed as a temporary Member for another three-year term, starting on July 25, 2025.


Biographical Notes – Randolph W. Heggart

| Department of Finance Canada | backgrounders

Randolph W. Heggart has been a full-time Member of the Canadian International Trade Tribunal since June 18, 2018.


Biographical Notes – Michèle Govier

| Department of Finance Canada | backgrounders

Michèle Govier recently served as Director General of the International Trade Policy Division at the Department of Finance Canada where she oversaw Canada’s import policy and trade legislation, including the Customs Tariff Act, the Special Import Measures Act, and the Canadian International Trade Tribunal Act. Her key responsibilities included providing strategic advice to senior government officials on trade policy measures, implementing such measures, and leading trade negotiations. This included providing advice on the implementation of Canada’s response to U.S. tariffs and developing tariff relief to businesses.


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2025-12-23