Thank you, Mr. Chairman. I would just like to begin by stating that I am neither a direct or indirect relation of Mrs. Champoux-Paillé, even if her arguments are worthy of her second family name. I also convey my greetings to Mr. Jarislowsky, who described the situation in Quebec.
Mrs. Champoux-Paillé was saying that there is no easy way out, except the one we accept, and since you have spent pretty much your whole life in Quebec, you are probably in a place where you have been delivered from evil. The fact that there has been unionization or that the government is using its political weight is a whole other debate. Things really are not so bad on the Island of Montreal.
To begin with, I would like to try to summarize two points. All three of you have shown the difference between attempting to avoid paying too much tax and tax evasion. We may all avoid a brush with police, but escaping from prison is another matter. The common thread between your three positions is that you believe that any form of tax evasion is illegal and that those who ultimately do not pay their fair share, and try by every possible means not to pay taxes, should be prosecuted. All three of you made particular mention of the connection with individuals.
I understand there may be ways of avoiding paying tax if you're the chief financial officer of a company. Everyone knows that the CFO of a private company focuses, not on maximizing profits, but on minimizing taxes. It's not the same for the CFO of a publicly owned corporation, which has to maximize earnings per share.
You say we should avoid a situation where people are paying as little tax as possible. We are part of a globally competitive system where the ability to secure capital is very important. So, there have to be rules.
My question is about individuals and businesses. Do you think the Canada Revenue Agency has the necessary resources to combat tax evasion? Is criminal prosecution not enough?
Do you not think the Canada Revenue Agency is amateurish in its approach to people who are trying to avoid paying tax, in the sense that it wipes the slate clean and forgives people who try to do that? What do you think Mrs. Champoux-Paillé?