In my opinion, the Canada Revenue Agency must demand more information. The agency may, pursuant to subsection 239(1) of the Income Tax Act, file criminal complaints against any tax criminal, including tax advisors. Of course, in criminal matters, Justice Canada will take over. Otherwise, if it's deemed to be more expeditious and more appropriate, the RCMP can deal with it. I don't know about that.
One thing is certain: we need more information now, either from the RCMP or the Canada Revenue Agency. I think the agency still has a lot of work to do on that front. It also takes a willingness to act. For the time being, that will is lacking. We need only think of all the transactions that have taken place with taxpayers or of the lack of willingness to prosecute KPMG for the time being. All of this leads me to say that the Canada Revenue Agency is not playing its role adequately at this time.