Thank you, Mr. Chair.
The unnamed persons requirement is a tool that is in the Income Tax Act to help obtain information, whether from individuals or third parties. We can recover money from taxpayers who might have funds or information outside of Canada.
The classic example would be when we make a request to a financial institution regarding a third party. The institution gives us the names and amounts of individuals' funds. It is with that information that we can conduct research and open audits.