Finance committee  The agency is really focused on electronic services and real-time data. Not that it's a silver bullet, but the hope is to have real-time data exchange and have people use the electronic services to help decrease the pressure those deadlines create.

Finance committee  In other words, if somebody's able to file electronically easily, then it's not so cumbersome for them to meet the deadline, because it's a simple click of the mouse—

Finance committee  For both corporations and GST, and GST would have just caught up to individuals, it would be in the range of 84% to 85%. We can confirm that off-line. For corporations, T2 would be close to 90% this year, if not over.

Finance committee  We have a very close relationship from small to large, so with the CFIB, the Canadian Payroll Association and CPA Canada, the accounting community, with seven formal subcommittees, we have regular cross-communication. In other words, they push out communication messages to their members and they look to us for information.

Finance committee  Sure. I was speaking to a tax practitioner last week and they talked about a case of succession, so either on the death of the parents or planning for that eventuality, the business was transferred to the children. That scenario gives rise to a lot of voluntary disclosures. If they follow the voluntary disclosure route and CRA hasn't initiated any audit or enforcement action, upon payment of all the tax and all the arrears interest owing, they wouldn't be subject to any penalty.

Finance committee  The figure I'd share is the total income involved in the last fiscal year was $1.3 billion came in through voluntary disclosures.

Finance committee  I think that they are, as the number of disclosures has doubled. Last year, the number of international disclosures went from 5,000 to 10,000. When we launched our disclosure line, we started receiving information on offshore transactions of more than $10,000. Over the course of that 12-month period, the number of disclosures doubled.

Finance committee  I can tell you that our criminal investigations program is focused on stakeholders and promoters. We are no longer spending our days going after small companies for small amounts of money. Promoters and professionals who participate in that environment are the focal point of our criminal investigations.

Finance committee  Various figures are used depending on how far back in time you go. It's 400% if you go back to 2008-09 depending on the year you pick, and you don't want to cherry-pick. I'll just talk about fiscal 2013-14 to the fiscal year that just ended, 2014-15. Overall we went from $15,800 to $19,000.

Finance committee  They run the gamut. When there's a criminal conviction, we now publish the criminal conviction and the information related to the crime, and then we encourage people who may have a similar situation or fact set to make a voluntary disclosure. In response to media inquires and news releases, we very deliberately lay out the fact that we have access to all international transactions over $10,000, the fact that there is a paid informant line, and the idea that, by the way, if someone does want to correct their affairs going forward, they do have voluntary disclosure as an option.

Finance committee  That's correct.

Finance committee  Last fall we released a renewed three-year underground economy strategy. What's new is a focus on the demand side, on the consumer side, working in partnership with key stakeholders. The minister established an advisory committee, and we have people from the CFIB, Canadian Home Builders' Association, and others at the table using their credible voices to get the message out.

Finance committee  If we focus only on the HSBC Bank cases, I would like to point out that a number of files were examined to determine whether there were grounds for an investigation in order to lay criminal charges. We don't have sufficient evidence to carry out an investigation in any of those cases or to lay charges under Canadian legislation.

Finance committee  The concern was there is no written record of a phone conversation, and so, to go back to a phone conversation, it's taxpayer relief. The taxpayer would have to contact the CRA and indicate that they were given inaccurate information. Under the criteria of taxpayer relief, departmental error is one of the criteria through which the taxpayer could see the penalty and interest waived.

Finance committee  I'll make three quick points. First, the 6,000 auditor workforce I mentioned previously all receive sensitivity training on business realities, and then specific training around sector-specific issues. We provide that training up front. A second thing I'd mention is last year we piloted and have now made permanent something called the liaison officer initiative, where auditors invite businesses to receive a CRA official in their place of business in a non-audit context, with no possible reassessment, to talk to them about common errors and mistakes and help them get it right from the start.