Thank you, Chair.
Welcome, to the witnesses.
I'd like to start with Mr. Tonkovich a bit further, if I may.
You spent a lot of time talking about the offshore tax informant program and concerns about confidentiality being provided to informants. I would just like to drill down a little further on that.
You said that there are CRA guidance documents, but I think you put it that there aren't legislative rules defining informant protection. Then we have the common law informant protections that I think Mr. Eljarrat referred to.
My concern is whether you are looking for clear rules that are written into regulations under the Income Tax Act, because if so, is there a concern that they would have to be amended every time in order to give you the comfort you need when the circumstances change? You have flexibility versus clear rules and I just wonder if you would speak a little further about that.