Under that protocol, Switzerland is forcing Canada to comply with certain administrative requirements before it is able to obtain information. That's why I mentioned those details. It is clear that Prime Minister Harper did not have time to read the protocol and was not aware of its content when he made those comments, because had he read it, he would not have said what he did.
As I said earlier, I had started to talk about the different administrative requirements—and I will come back to this—related to the CRA's ability to obtain information. In terms of Switzerland's requirements, I was saying that the Government of Canada will, on an exceptional basis, identify the taxpayer on the basis of a bank account number—on an exceptional basis means rarely—and, where the information is available, provide the name and the address of the probable holder of the information—in other words, the bank in one of the Swiss cantons where the account is located. The administrative requirement concludes with this: “If the data under letter B—identifying the bank—are missing, the principles of proportionality and practicability will apply to the search for that identifying information by Switzerland”.