Okay.
The third main point I want to make is that the capacity of the CRA to go after tax cheats using tax havens needs to be increased significantly. While tax havens will require a concerted international effort, there is much more that Canada could be doing itself. The CRA internal audit document revealed that tax practitioners believe that the CRA is not doing enough to catch or prosecute tax evaders. I expect we will learn more about what the real CRA capacity is in the upcoming Auditor General's review of the CRA.
The other point I want to make is that automatic information exchange would be a much more efficient way to go after tax havens than the bilateral tax information-sharing agreements.
Finally, Canada should be supporting suggestions of upgrading the UN tax committee to an intergovernmental body and be providing it with adequate resources. Tax havens are a serious problem for Canada and the global community. The Canadian government can and should be doing much more to tackle tax havens. It's an encouraging sign that this committee has taken up this study.
We trust that the finance committee will make some strong recommendations for action, and we hope the government will take these recommendations seriously.
Thank you.