I just wanted to respond to Mr. Keddy's comments with respect to my proposed amendment. He said, and I agree with him entirely, that this is really a function of a U.S. tax law and a citizenship-based taxation. I totally accept that. But Canada is a sovereign country. Canada has rights at international law. Canada has chosen through this agreement and this budget implementation act to treat some of our fellow Canadians, even those who are born here of U.S. persons, as second-class citizens.
That, of course, is going to be the thrust of a charter challenge which is being prepared right now. I just want to put that on the record.
Mr. Keddy, it's not just dual-citizens. It's people who are married. That is through you, Mr. Chair, but in response to his comments.
Dual citizenship is a smaller category than what we're subject to in this intergovernmental agreement and BIA. We're talking about people who are married to U.S. persons; we're talking about people born here of U.S. persons, and they are now different from other fellow Canadians.
The purpose of the amendment is just to say that we are all the same in Canada and that our government ought not to have sacrificed our sovereignty just because of a U.S. citizen-based taxation regime.
I think Mr. Keddy also said, and I agree, that the purpose of this bill appears to be to protect our banks from a withholding tax in the United States. I'm here, in this amendment, Mr. Chairman, to protect our fellow citizens from this law.