Finance committee  I'm going to correct you. The exemption applies across Canada for both the GST and the HST. Maybe I can explain why there's confusion here. There are administrative criteria that are used to decide which health care professions would benefit from the exemption, and one of those

Finance committee  Oh, you want to know which ones—

Finance committee  No, they will all benefit. The way it works is that we list acupuncturists or naturopathic doctors, and they have to be regulated in a province, but as I say, the exemption will apply across Canada. If an acupuncturist is in a province that has no regulation, as long as they me

Finance committee  We're not aware of any. It was made to be uniform across the board.

Finance committee  It can have many forms. It can be a hidden command in the system itself. It can be on a USB key. It can be accessible to a website. It has many forms, but in the end it's the same thing. It's to selectively delete some sales for the purpose of tax evasion.

Finance committee  To my knowledge, some of that software is available on the Internet. Also, sometimes it's a hidden component in some of the software being sold. You may have it and you don't even know unless you have the code to prompt a new screen that allows you to do something of that nature.

Finance committee  I don't have the list with me of all the municipalities involved, but it's available by consulting the files of the Tax Court. I believe there were more than 10.

Finance committee  Yes, there was a dispute, but the federal government is not conceding that the taxpayer would have won. This tax dispute has been going on for a very long time, and it seems to never proceed in the courts. I think from the numbers available from the Tax Court you can find somethi

Finance committee  If the amendment doesn't go forward, basically they will try their appeal and it will be the Tax Court that has to decide.

Finance committee  Mainly the hospital community made comments because they would have been negatively affected. Basically, the reason the government has not included the amendment in this bill is that the government continues to consult with all those affected by this technical measure and its int

Finance committee  It's for the Minister of Finance to make an announcement, not for me.

Finance committee  In GST, HST, I believe it's—

Finance committee  The Department of Finance doesn't have these kinds of numbers. It's very difficult to have numbers in that respect because it's basically fraud. Nobody reports the amount that they fraud. There can be cases and numbers being extrapolated, but even the people who write on it don't

Finance committee  Yes.

Finance committee  Right now there is provision in the legislation for when you do a false statement and things like that. In the more severe cases, maybe fraud and things like that can be invoked under the Criminal Code. These amendments were put in place following a recommendation by OECD. They h