Mr. Speaker, it is an interesting point. We do have laws in Canada, tax laws and other laws. What we expect of our various departments which are responsible for the administration and enforcement of those laws is that the laws are respected.
Most members know that when a case comes to our office, it is not people who have filed clean returns or who have done something in accordance with the tax provisions, it is usually people who have been assessed for legitimate reasons. I think the most important job we do is to ensure that they are put in the position that they should have been in, had all things been done the way they should be done.
Taxpayers have implicit broad rights by virtue of the fact that the laws are clearly articulated and that they are not there for interpretation at the whim of some Revenue Canada employee. Rather the laws are there and articulated in a way in which all Canadians know what their responsibilities are so that everyone pays their fair share, no more, no less.