Mr. Speaker, the voluntary disclosure program targets taxpayers who come clean on their own, before the agency takes any steps. In those cases, the taxpayers pay their taxes, but are not subject to any penalties or prosecution.
The Canada Revenue Agency learned through a leak that 1,859 Canadians had hidden millions of dollars in Switzerland. That is not voluntary.
Why is the Canada Revenue Agency not imposing any penalties on those taxpayers who committed fraud, which is what it should do?