Division 28 represents a step in the right direction, although it could have been stronger and more effective. The Liberal Party has put forward six amendments in an effort to improve the new act.
Mr. Chair, I would like to describe the first four amendments, which do not overlap the amendments from the other parties.
Liberal-4 is an amendment that is an anti-avoidance measure that expands the application of the new act, so it also includes payments to entities controlled by an employee or public officer-holder of a payee, instead of just payments to those employees or public office-holders of a payee.
Liberal-5 is an amendment that clarifies the application of the new act by adding a definition of “assets” and “employee”. This was also recommended by the Canadian Bar Association.
Liberal-6 is an amendment that adds an explicit requirement for the federal government to consult aboriginal governments on any measure under the new act pertaining to them.
Liberal-7, the last of the first four amendments, allows an auditor to attest that information appears to be accurate instead of having to attest that the information is true, accurate, and complete. The latter is something that an auditor is often not in a position to do. This was also recommended by the Canadian Bar Association.