Finance committee  Thank you for the question. As I understood it, the first part of the question was about the seven-country working group on tax havens, and then, distinct from that, about the OECD. The seven-country working group on tax havens is distinct and separate from the OECD. The focus of the seven-country group is more on individuals, and high-wealth individuals, than on corporations.

Finance committee  I see that as well, and it is misleading. I'm sorry.

Finance committee  What I was saying is that most of the resources find their way into field audit work. That's really where we find that the greatest return on the investment is. Having said that, Brian is chiding me a little bit about where else in the agency those resources could go. Obviously there is a funding formula for any additional resource, and so it's not just to our function, the audit function in the field.

Finance committee  Absolutely.

Finance committee  Maybe I could add a little bit to that. I realize that time is of the essence, so I'll try to be very brief here in doing that. When you say “prosecutions”, it masks something. Normally these don't reach the prosecution stage. A lot of the tools we're using that are directed at avoidance transactions involving havens are not things like double-dips.

Finance committee  Just audit, for example. We do transfer pricing audits with large corporations under section 247 of the act. You can look up transfer pricing, and basically what we're trying to say is that when there are related entities with cross-border transactions.... And they are occurring all the time.

Finance committee  Most of the money does get to the field and is used for audit, for that type of engagement you referred to. That's exactly where most of that money ends up.

Finance committee  Well, I think what I said was 2005 and 2007 budgets, but....

Finance committee  The previous budget was the $30 million that Brian mentioned. The 2005 budget was $30 million, with additional money, $50 million, in the 2007 budget, of which about $20 million is allocated to these sorts of exercises. It's not toe-tagged to centres of expertise per se, but rather the nature of the non-compliance problem we have.

Finance committee  Absolutely. Just to expand a little bit on the centres, we have 11 of them across the country. They really supplement the traditional methods that we'd been using to investigate these types of non-compliance. They're doing a mixture of doing research on a project basis and initiating audits.

Finance committee  There's more money at stake on the corporate tax side. More of our audit efforts are devoted to corporations than to individuals. I don't have an exact percentage split, but it's predominantly corporate tax. That's not to say we don't devote a considerable amount of audit effort to the individual tax side as well.

Finance committee  If I understood the question correctly, I believe you're referring to amounts of money that were referenced in the Auditor General's report of this February on international taxation.