Thank you, Chair.
Thank you, everyone, for your testimony today. I would first like to ask a question to Mr. Howlett and then a second one to Mr. Murphy and others.
I think everyone would agree that we have a responsibility as Canadians to protect our tax base. I'm reading your report, Mr. Howlett, and on page 3 you cite a report, at footnote 8, by the CRA in which an internal audit document revealed, and you quote:
...tax practitioners believe the CRA is not doing enough to catch or prosecute tax evaders and that those engaging in non-compliant behaviour believe that the risk of getting caught for evading taxes is remote.
That study you cite is from 2010. Are you aware of any subsequent studies? Are you aware of whether the situation has improved in recent years?