For the benefit of the public, I would like to come back to the last bit of information presented by Mr. Albas.
Tax avoidance by way of abusive tax planning is not illegal; tax evasion is. Tax planning, even if it is very abusive, which then leads to tax avoidance, is legal. That is why you cannot prosecute a person for tax avoidance. What the law does not prohibit is permitted. Therefore, the information presented by Mr. Albas was not appropriate. That can be confirmed by Revenue Canada or the Office of the Auditor General.
My question is about the lists. I would like to know what is the evidentiary value or weight of evidence produced by a whistleblower. A list can very well contain all kinds of numbered data, but how would the agency alone be able to give enough evidentiary weight to the list so that it may lead to an assessment and a penalty, including the payment of interest, as the case may be?