Mr. Speaker, obviously, and I think that everyone in this House is well aware of this, one of the fundamental principles of taxation is the confidentiality of records. Under the Income Tax Act, CINAR's files are confidential.
Now, to pick up on what the hon. member was alluding to, there is a program of voluntary disclosure in place, one of which I as Minister of National Revenue am particularly proud, and it is part of the initiative for fairness. It enables us to provide better services to all taxpayers. Access to this voluntary disclosure program requires exactly that: voluntary disclosure.