Mr. Yves Séguin holds a degree in law and a master’s degree in business law, with a concentration in taxation, from the University of Ottawa. He is also a member of the Barreau du Québec.

Mr. Séguin is currently president of Groupe Marine. Since 1999, he has held various positions with the Bank of Montreal, including that of vice president for business development with the firm Jones Heward Investment Management. He was also executive vice president and assistant to the president, Québec and vice president and chief operating officer with BMO Harris Private Bank. He also sits on a number of boards of directors.

From 1993 to 1998, he held the position of delegate for Canadian affairs with the Compagnie générale des eaux (Groupe Vivendi). From 1991 to 1993, he practised law with a number of law firms. He was elected to the National Assembly in 1985 in Montmorency riding, and was appointed Minister of Revenue in 1987 and Minister of Labour in 1988, positions he held until 1991.

Ms. Anne-Marie d’Amours holds a master’s degree in business administration (M.B.A.) from the École des Hautes Études Commerciales and a degree in law from the Université de Montréal. She is also a member of the Barreau du Québec.

Ms. d’Amours has been president of Capimont Technologies since 1999. She worked for the Fonds de solidarité FTQ for nine years, holding successively the positions of legal counsel, director of legal affairs, vice president for legal affairs and assistant secretary. She has also worked for the firm Marchand, Jasmin et Melançon as an expert in business law. She is a member of the board of directors of Roctest.

Mr. Renaud Lachance holds a master’s degree in economics from the London School of Economics and a master’s degree in taxation from the Université de Sherbrooke. He has also studied business administration at the École des Hautes Études Commerciales in Montréal.

Mr. Lachance is currently an associate professor at the HEC specializing in taxation economic policy programs at the graduate level, and in taxation at the undergraduate level. He has participated in many research activities in the field of taxation policy, in the course of which he has frequently lectured at symposiums and other public events. He has directed the HEC’s bachelor’s program in business administration since June 2000.

His relations with the economic and taxation communities have led him to take part in many committees examining these issues. Among others, he was a member of the Public Policy Committee of the Association des économistes du Québec, an economics adviser to business people at the socio-economic summit conference, and a guest expert of the Commission on Taxation and the Financing of Public Services. Lastly, he was governor of the Canadian Tax Foundation and economic adviser to the president of the Ordre des comptables agréés du Québec.

Ms. Andrée Lajoie holds a master’s degree in political science from Oxford University and a law degree from the Université de Montréal. She is also a member of the Barreau du Québec.

Ms. Lajoie is foundation professor at the Centre de recherche en droit public of the Faculté de droit of the Université de Montréal, which she directed from 1976 to 1980. Her career there is focused on research on constitutional law and - more particularly in the field of interest to the Commission on Fiscal Imbalance - on the federal government’s spending power, in particular in health and higher education.

More recently, her research has covered the theory of law, which she teaches in a doctoral seminar at her faculty. She has been a guest professor at many universities, both in Europe and Canada, and has published a number of articles and works with Canadian and European publishers, some of the most recent being: Théories et émergence du droit: pluralisme, surdétermination et effectivité, (Thémis/Bruylant, 1998); Jugements de valeurs, (PUF, 1997), and Le statut juridique des peuples autochtones au Québec et le pluralisme, (Blais, 1996). She heads the collection Le droit aussi published jointly with Lliber/Blais.

Mr. Nicolas Marceau holds a doctorate in economics from Queen’s University in Kingston, Ontario and a master’s degree in economics from the Université de Montréal.

Mr. Marceau is currently foundation professor with the Département des sciences économiques of the Université du Québec à Montréal, where he has taught since 1996. He was also assistant professor in the Département d’économique of Université Laval from 1992 to 1996.

Mr. Marceau is the author and co-author of a number of publications. He has lectured and participated in seminars at many institutions of higher learning, including: Concordia University, the École des Hautes Études Commerciales, Queen’s University, Simon Fraser University, the Université de Montréal, the Université de Sherbrooke and the University of Ottawa. His research has led him elsewhere in Canada, to Belgium and France.

Mr. Alain Noël holds a doctorate in international studies from the University of Denver and a bachelor’s and a master’s degree in political science from the Université de Montréal.

Mr. Noël is foundation professor in the department of political science of the Université de Montréal and director of the Centre de recherche sur les transformations économiques et sociales (CRITÈRES), also at the Université de Montréal. He is also an associate researcher with the the Institute for Research on Public Policy, and a member of the Advisory Council of the Institute of Intergovernmental Relations at Queen’s University, Kingston, Ontario.

Mr. Noël has authored many studies on social policy and federalism, in Québec and in Canada, and from a comparative perspective. These works have been published in various journals, including the American Political Science Review, International Organization, the Revue française des affaires sociales, and the Canadian Journal of Political Science.

In recent years, Mr. Noël has been director of advanced studies at the department of political science of the Université de Montréal, assistant director of Canadian Public Policy journal, and guest professor in Canadian studies and social work at the University of California, Berkeley. He has also served as an expert for the Secrétariat aux affaires intergouvernementales canadiennes of the Québec government, and for the ministère de l’Emploi et de la Solidarité.

Mr. Stéphane Saintonge holds a master’s degree in taxation from the Université de Sherbrooke, a bachelor’s degree in law from the Université de Montréal and is a graduate of the École du Barreau du Québec and the Institut québécois de planification financière.

In 1993, Mr. Saintonge joined the firm of Legault-Joly-Tiffault as associate attorney. Previously, he worked at Viau et Berger, Beaupré et Trudeau, Spiegel et Sohmer, and Mendelsohn Rosentzveig Shacter. Since 1987, he has been a lecturer at the Association de planification fiscale et financière and with the training program of the Barreau du Québec.

Mr. Saintonge is a member of the Association de planification fiscale et financière (APFF) and the Canadian Tax Foundation. He was a member of the board of directors of the Institut québécois de planification fiscale et financière from 1992 to 1996, a director of the Société générale de financement du Québec from 1996 to 2000 and a director of the Centre de recherche industriel du Québec from 1997 to 2000. He has lectured on many occasions, among others, for the APFF and the Canadian Institute.