Finance committee  We have a few of them in Canada right now. First of all, many jurisdictions have listed attributes of transactions that they don't like. The U.S. has a whole list of things they don't like. The U.K. has something similar. We have our tax shelter legislation, which says that CRA h

Finance committee  Yes, absolutely.

Finance committee  To the best of my knowledge we have no tax shelters that we sell to any of the three types of clients that you talked about. We do tax planning. I wouldn't be able to tell you the relative fees with respect to that. The tax shelter regime in Canada is something that we're just no

Finance committee  We are not seeing any appetite from our clients for getting more aggressive from a tax perspective. As I said earlier, I do worry. I think there are some natural things that I look for as a tax professional in the tax environment. It needs to be simple, competitive, transparent,

Finance committee  In all of the employment letters, we ask them to explain what their legal obligation is to their former employer, whether it's CRA or anyone else. They have to list that. We also make it clear in the offer of employment that we expect them to fulfill their duties to their former

Finance committee  Yes, it is.

Finance committee  We accept contingency fees for those two exceptions. Yes, we do. We do indirect tax recovery work and we do R and D work on a contingency basis.

Finance committee  The M and A work that we do is generally on an hourly basis with a cap. That's just the way the industry goes. As far as M and A that's being driven by tax issues, the best example is probably the large deals that have happened recently in the U.S. The U.S. has a very expensive

Finance committee  Well, it exists today. It absolutely does exist today and, as I say, I think Canadians should have the right to have a whistleblower if they feel that their neighbour isn't filing the appropriate amount of taxes. From a profession perspective, I have absolute faith in our profess

Finance committee  I don't know.

Finance committee  This will be general, but I think individuals find someone that they know and trust as an accountant and I think they tend to stick with them. I think the way multinationals look at the accounting profession today is looking for deep technical expertise, so what we're seeing in

Finance committee  Oh, the accountant. You know, one of the first things we make sure of is that we understand who our clients are and we do very thorough background checks to ensure that they have the right reputation, financial means, etc. for us to even deal with. We do not deal with clients w

Finance committee  I can't talk for CRA, because I don't know. I believe that CRA needs all the resources required to fulfill their duties, and that's important in society. Whether it's $444 million, $244 million, or $844 million, I wouldn't be able to tell you that, but I think it is important the

Finance committee  At some point there has to be, but I don't know what number that is.

Finance committee  Every Canadian has the right to have a voluntary disclosure with the Canada Revenue Agency about issues that they want to report on their tax return. They have the opportunity to do it right when they file their tax return, but also after the fact. If there's something that they