Thank you for the question.
Indeed, this question is often raised when it comes to international tax treaties. I want to remind the committee that this is a fairly common procedure. It's an amendment to the existing treaty. There is no question of drafting or concluding new treaties. It's an amendment by exchange of letters, which is a very common process.
Barbados does not have the mandate to interpret the Constitution and laws of Canada. It is the government that is going to tell it that it will be the Canada Revenue Agency, for example, that will have the right to exchange tax information. In this case, it could be Revenu Québec.
An agreement between Quebec and Ottawa would limit the power of Revenue Québec to Quebec taxpayers.