Mr. Speaker, I am delighted to answer the question.
At Revenue Canada we have what is called the fairness principle and as the hon. member knows there is a taxpayers' bill of rights in place. Those things would continue, but we need to have the culture of fairness understood by Canadians citizens. I believe our workers already understand the principle. They have the training in the principle and they work every day in this principle. It is a system of due process.
I know I do not have the time to go into the details, but I would like to direct the member to one of the speeches I gave specifically on this point which I think was at least 10 or 15 minutes in length. It was in the last session of parliament. It goes through the different processes available to the Canadian taxpayer. If the member approaches me I can get that to him at a later date.