Amendment NDP-11 deals with clause 186, which concerns the minister's ability to withdraw penalties. It involves the cancellation of interest and penalties imposed as a result of breaches of the Greenhouse Gas Pollution Pricing Act. Under this act, penalties are imposed for failing to pay what is owed to the government.
The amendment I'm proposing is to add, after line 9 on page 253, a provision that would require the Canada Revenue Agency, when it waives, cancels or reduces any interest payable by a person under the act, to publish the decision to do so on its Internet site. This is for the sake of transparency. When the minister decides to reduce or waive interest or penalties, we want it published so that we know who neglected their obligations under the act, what interest or penalties were waived and when those decisions were made.