She wanted to congratulate you before leaving the meeting.
I have a point of order regarding Mr. Gallivan's interpretation of the minister's power of inquiry under subsection 231.4(1).
Obviously, I do not entirely agree with his interpretation and I would point out that when Mr. Lareau, one of the leading Canadian tax law specialists, appeared, he asked us to ask the minister to initiate a public inquiry under that subsection.
I would like to read the paragraph, which is only a few lines long, but speaks volumes. I would like to point out that the power of inquiry given by subsection 231.4(1) has been confirmed by a decision of the Supreme Court of Canada. It went that high. So that everyone understands, I am going to read it.
231.4 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make such inquiry as the person may deem necessary with reference to anything relating to the administration or enforcement of this Act.
The minister absolutely has the power to initiate an inquiry under that subsection. That is what we were told by Mr. Lareau, the expert who testified at the committee, and it has been confirmed by the Supreme Court of Canada.
I would just like that to be quite clear. That concludes my point of order.
Thank you, Mr. Chair.