May I intervene?
If I look at the protocol that was signed by Canada with Switzerland--and as I was saying earlier, the devil being in the details, I have the administrative requirements that Switzerland insists upon before answering questions from Canada Revenue Agency. This is fresh off the press from the Swiss authorities.
It says that Canada, for instance, would have to identify the taxpayer. This identification can be established not only on the basis of a name and address of the taxpayer who is being checked up on but also—and this is the important word, “exceptionally”—on an exceptional basis, on the basis of a bank account number. This was something that Mr. Owens....