Madam Speaker, I thank my colleague for her question.
In the past, the directors of many not-for-profit organizations and the organizations themselves have been prosecuted. As I said at the start of my remarks, an organization is like a natural person. It may be prosecuted for various reasons under a number of environmental or civil liability laws.
In the matter of transparency, reference was made to the public disclosure of financial statements and many other matters I did not mention, such as the protection of members' privacy and the fact that the list could not thus be made available to everyone. There is also the matter of due diligence by directors.
Directors are protected when they act appropriately. In some other organizations, this may not always be the case. Some directors do not always necessarily act appropriately and could be prosecuted. And so, some directors who are being prosecuted and have made errors will have their costs covered. In this regard, while there may be transparency and accountability, it is still not clear whether a person is hiding errors behind due diligence. In this situation, costs would be covered in the case of mismanagement.
So there are a number of points. It may seem relatively complex, but a degree of transparency can be obtained through this bill. As I said earlier, the bill must be returned to committee to have certain aspects refined and, possibly, to address concerns of legal counsel, who have serious questions about various aspects.