I agree with Mr. Eljarrat, obviously. I think we share a similar position on this point.
I am certainly familiar about the rules prohibiting disclosure of taxpayer information by the Canada Revenue Agency. However, there are a number of exceptions to those rules, one of which is if it's necessary for the purposes of administration or enforcement of the act.
This is something that comes up particularly in the context of assessment in enforcement proceedings. When taxpayers who are covered by this confidential and anonymous information or non-anonymous information, if they have been assessed for taxes and the matter proceeds to court to collect those taxes, then those kinds of protections won't apply or may not apply.
My concern is that, without including some type of provision making clear when the anonymity will be protected, when the identities will be protected, it leaves a gap there to decide when we're advising potential informants.... Even if we're not advising, it leaves a gap for the informants themselves to decide whether or not to come forward because it's not quite clear how their identity will be protected down the road.