Public Accounts committee  Yes, they are verifiable statements. The auditors we are referring to are the Canada Revenue Agency staff.

Public Accounts committee  Yes.

Public Accounts committee  Go ahead.

Public Accounts committee  Thank you for the question, Mr. Chair. We didn't evaluate whether it was the appropriate action. We audited the actions undertaken by the agency. By the time our audit had started, the agency had already entered into these agreements, so we reviewed the purpose, the reason behin

Public Accounts committee  Thank you, Mr. Chair. Where we say specifically that the agency informed us of the purpose of the agreements.... They had made a trade-off between either obtaining information by entering into the agreement or considering prosecuting taxpayers, and we just state what management

Public Accounts committee  As we state, there was no definition for the timelines. There were no standards established for this project, so that's what we had indicated in paragraph 15. Then we indicated in paragraph 16 that, yes, having the standards would be important, so we encourage the agency to set—

Public Accounts committee  We did conclude that the agency conducted the compliance actions adequately and they followed their own procedures. In our recommendations, however, we do identify some areas for improvement such as setting timelines, updating their procedures, and training their staff. I don't

Public Accounts committee  Thank you, Mr. Chair. In our chapter, we start out in paragraphs 9.8 through 9.11 to identify that we reviewed CRA's actions in taking the names on the list and determining which ones to audit and which taxpayers not to audit. They do have procedures to follow to ascertain which

Public Accounts committee  I will start answering and will probably recommend that the agency continue with the answer. In this audit, we looked at how the agency managed the Liechtenstein list only. We did note that it was the first time that they had received such extensive information in this manner, b

Public Accounts committee  Yes, we started the activities with the help of the list. There has been an improvement since 2007. The work seems to be giving good results, but this is not an evaluation.

Public Accounts committee  I do not fully understand the question on our chapter. We audited the Liechtenstein list only in the context of laws that were in force at that time.

Public Accounts committee  Yes.

Public Accounts committee  As mentioned in the previous paragraph, because this was the first time the agency had received this type of information, there was a choice being made on whether to acquire information through this agreement to learn about how some of these structures were set up or to acquire t

Public Accounts committee  It is situated in Surrey. It is a division within the agency.

Public Accounts committee  No, we state in our chapter that we only looked at the division under Mr. Montroy's responsibility. We did note that two were forwarded to this division, but we did not look at the decision made by that division on those two cases.