I think we on the committee can all agree that the balance between a regulator and those whom they regulate is pretty sensitive. I'm going to refer to your code of integrity and professional conduct and quote directly from the duty of loyalty portion. It says, “Employment in the public service requires the acceptance of certain constraints, which should be considered in our day-to-day activities and our off-duty conduct”.
Now I will refer to the CBC's report on April 17, 2016, where 20 CRA officials from the compliance division were not only invited but were required to attend an after-hours reception. I was a lawyer in my previous life, and you have to attend professional settings. I understand that the people at CRA are CPAs. But the conflict of interest comes from the fact that the CPA hosted the event for CRA officials from the compliance division, individuals from KPMG, and individuals from the CPA.
Generally, that wouldn't be an issue, but the CPA applied for intervenor status on this issue between the CRA and KPMG. This puts the CRA in a direct conflict by attending a CPA and KPMG event.