Thank you for this question.
I will speak in French, since no one on this side of the table has done so for some time.
It seems to me that an important recommendation was not implemented. This recommendation relates to the sharing of personal tax and income tax information. Canada cannot go this route because, based on its tax system and, more specifically, its income tax system, taxpayers provide personal information and the government is obligated to not disclose it. Taxpayers provide reliable information as part of the income tax system specifically because the information is not disclosed or used for other purposes.