Thank you, Mr. Chair.
First I would like to mention the fact that I'm disappointed that Mr. Hamersley—the whistleblower in the KPMG affair—is not with us even though he was invited to testify. He refused our invitation. That is a dangerous precedent, all the more so since Mr. Hamersley no longer works for KPMG. It would have been important for us to obtain his opinion on KPMG's role in all of this.
Mr. Deneault, thank you for honouring us with your presence. I would like to ask you a question on those who facilitate tax evasion.
In exchange for large sums of money, accounting firms and legal firms offer tax products to rich clients—tax products is the term they use—that are clearly identified in internal documents. The fact that their purpose is to allow them to avoid paying tax is publicized. Nothing is hidden. They are told that these firms will ensure that they will pay less tax at the end of the year.
Could you comment on what the government and parliamentarians could do to deal with the people who facilitate tax evasion in this way, those who advertize tax products whose objective is clearly to allow people to pay less tax when they are provided with them?