The Honourable Diane Lebouthillier Minister of National Revenue House of Commons Ottawa, ON, K1A 0A6 Madame Minister: Re: July 18th, 2017 Proposed Tax Changes I write to you as a tax practitioner with almost 40 years of experience. I have seen many changes in legislation over the years, and many changes in the manner in which the Canada Revenue Agency and its predecessors (the Canada Customs and Revenue Agency, and the Department of National Revenue) have administered the In