Public Accounts committee  I'll answer that question, Mr. Chair. In terms of the first part of the question on what we're working on and how we're finding new schemes, we have what we call centres of expertise for aggressive tax planning. That's where we have auditors who are very well trained and experie

Public Accounts committee  Mr. Chair, the GAAR, or the general anti-avoidance rule, is a provision that we use when we think the spirit or the intent of the legislation has been taken too far. It's a role we take very seriously. We have what we call a GAAR committee, with representatives from the Departmen

Public Accounts committee  Mr. Chair, I'll start by clarifying our definitions of tax evasion versus tax avoidance, and note that, as mentioned in the Auditor General's report, the Auditor General focused on aggressive tax avoidance and not on evasion. As far as what we see as tax evasion goes, it's when

Public Accounts committee  We have actually been putting more energy into that since the Auditor General's report came out. While there are systems limitations, the agency had also been relying on our regional operations, which coordinate the training for us and also are responsible for conducting the audi

Public Accounts committee  Mr. Chair, at the CRA, we do have a very robust training program, and we acknowledge that we can monitor it. Typically we have individual learning plans and courses that are developed by our headquarters functions. The delivery of the courses is done by our regional offices and t