Thank you, Mr. Chair.
Let us finish the question of penalizing third parties. Basically, those proposing the system are being punished, but I would like to see those who authorize aggressive tax avoidance penalized as well.
In the U.S. and in some European countries, ever since the Enron scandal, board members must solemnly declare in writing that they will not use such practices. A board member who nonetheless authorizes his company to use such practices is harshly sanctioned in terms of his assets. He could even be sentenced to prison.
Why is Canada not taking that approach, which is more and more common in many countries?