Madam Speaker, I should clarify a couple of things.
The concerns of the auditor general were really two. One dealt with policy: the issue of taxable Canadian property; how we apply it; how we should not apply it. The other was the issue of deemed disposition and when taxes should be paid on Canadian property.
Those issues were reviewed by the finance committee and recommendations were given to the Minister of Finance, whose purview it is to deal with the policy of the Income Tax Act. He is currently reviewing them. As he does, I have in my department maintained a moratorium on rulings of taxable Canadian property. It is only appropriate and prudent that we give the minister time to make those considerations and ensure that the issues do not come before my department simultaneously. We want to ensure that the intentions of the members of the House and their concerns about this particular aspect are reviewed, given a full airing by the minister and then, when he makes his decisions, we will again return to the normal process of rulings, given the changes to any legislation.
Beyond that I would say we have taken further action on the administrative side. Very clearly the auditor general and the committee were concerned about three things: the transparency of our decisions; the consistency of our decisions; and the documentation which we have in our files around all the decisions we make. I am glad to confirm to the House and to all Canadians that we have taken action in all three of those areas, as I indicated in my speech. I believe that should add comfort and assure the integrity of our taxation system.