We urge the committee to capture in its report the need for a sound Canadian aviation policy that includes the following components at a minimum: the discontinuance of Crown rent on Canadian airports, a full review of the tax burden on aviation in Canada compared to competing countries, a call for Ontario and B.C. to remove their illegal taxation on international jet fuel, a call for municipalities to lower property taxes on airports, a review of costs and charges for security and immigration, and a federal investment plan to stimulate infrastructure development.

The tools made available to consumers to compare payment account offers would not have a positive impact if the time invested in going through lengthy lists of fees for different offers outweighed the benefit of choosing the offer that represents the best value.

Recruiting-related costs (travel, hotel, medical examinations, installation and other allowances, removal costs, etc.) of €12,700, estimated based on 2012 draft budget for recruiting per new headcount.

in all cases of return, information to third-country nationals on return in general, counselling to individuals on the possibilities for voluntary return, translation costs, procurement of indispensable travel documents, costs of necessary pre-return medical checks, costs of travel and food for returnees and escorts, including medical staff and interpreters, accommodation for escorts including medical staff and interpreters, costs of transport in the Member State and up to the country of return and cooperation with the authorities of the country of origin, former residence or transit.

In the United Kingdom, it takes up only three years of university studies paid for from public funds, followed by three to five years of training in a company, this training attested to by a state-recognised exam -- all paid by the employer, and backed up by on-the-job experience.

The review was done using the following: Schedule 1 of the Deloitte report, which identifies Senator Duffy's location on every day during the review period; all travel claims submitted under both the Living in the NCR expenses, as well as under the 64-point travel system; financial system information to validate payments that were made for per diems under either the Living in the NCR expense budget or the 64-point travel system; and a review of notes on file.