Thank you very much, Madam Chair.
First, I would like to thank all the witnesses who are here today. I want to thank them for the work they are doing for the Canadian people, particularly during this pandemic.
I have a question for the Canada Border Services Agency. Paragraph 3.65 of the 2019 spring report of the Office of the Auditor General of Canada reads as follows:
The Agency was unable to easily validate information on shipments, such as value, quantity, and type of product, because it did not require invoices for each transaction. Internationally, requiring e-invoicing is more prevalent as a way to improve compliance with sales tax obligations.
Does the agency have the legislative authority to require an invoice for every transaction? If it does, why has it not done so? Does it intend to do so in the near future?