No, it's just on.... Well, okay, it'll take me a minute, because the amendment is.... It's still germane to it. It's the importance of both of these studies. Yes, we have a responsibility. I wanted to be clear that, yes, we have a responsibility as a committee to undertake a clause-by-clause on this. We're not trying to rush anything through on Bill C-4. It has taken effect.
Yes, Monsieur Garon is correct that the CRA, as well as the Department of Finance, has a history of not implementing that which is votum. I could go to Larry Maguire's private member's bill, which the finance department wouldn't implement, and to the chaos we had around the capital gains tax that was proposed, but on the tax evasion issue, it's also extraordinarily important.
The Auditor General, in 2019, found that the CRA grants extensions for months and sometimes years to tax filers simply if they are filing in an offshore tax jurisdiction, whereas any normal person who does not concurrently file in a tax haven will automatically have their taxes assessed to them if they fail to comply with an instruction or request from the CRA within 30 days. The inequality of tax fairness for ordinary Canadian tax filers and those who do choose to file in offshore jurisdictions using complicated corporate schemes, and the unequal treatment by the CRA, were remarked on by the Auditor General.
That was six years ago. I don't think very many Canadians have seen evidence that there's been any improvement. With that amendment, we can do both of these at the same time. I hope we'll adopt both the amendment and the motion.