Thank you, Mr. Chair.
First, I would like to acknowledge the officials from the Canada Revenue Agency and from the Department of Finance, Ms. Laroche, Mr. Marsland and their colleagues.
Thank you, Mr. Marsland, for beginning your presentation in French. We're very grateful.
Ms. Laroche, as the Chair pointed out, it seems that you have a weak Internet connection. We can't always understand your answers very well. Nevertheless, I have two questions for you. First, however, I will make a brief comment.
The Robillard Commission was obviously very partisan. The Liberal government and the opposition parties dismissed that recommendation.
Ms. Laroche, in your presentation, you said: Convincing our partners to make changes to include other subnational tax administrations is not a given.
Let's take as an example the Canada-United States Convention with Respect to Taxes, which provides for the exchange of tax information between competent authorities.
Paragraph (g) and subparagraph (i) of article III state the following:
g) The term competent authority means: (i) In the case of Canada, the Minister of National Revenue or his authorized representative;
So with respect to agreements, the Minister of National Revenue decides to whom she gives authorization. The same goes for all tax treaties and tax information exchange agreements. All the minister has to do is inform the United States or other countries.
What would stop her from doing so? Does she have reason to believe that foreign countries would refuse to honour the treaty they signed because they do not like the person the minister authorized to speak?