Under this arrangement, the information that is sent to another state is sent to the U.S. There may be other arrangements whereby Canada sends tax information to other states in order to gain reciprocity. In terms of the information sent to other states, the guarantees are the guarantees that would be offered by the CRA, I would assume.
In terms of the adequacy of the information received by Canada from other states, the official from the CRA told you that this information is then checked to determine whether or not—and the answer may be not—there's a tax assessment against the Canadian. As to what kind of information the CRA receives in return from the U.S., or, to your question, potentially from other states, that's a question we've actually asked of the CRA: what kind of information do you receive, and is there over-collection of information in relation to tax agreements that Canada may have with either the U.S. or other states?
We don't have that information at this point, but it's a question we have asked of the CRA: what measures do you take to ensure that the information you receive in return from other states is not over-collection?