Mr. Speaker, two weeks ago, when I was asked about this issue, I said that when we are referring to a specific case, namely CINAR, we must respect the fundamental principle of Canadian taxation. The file at Revenue Canada—and this is important for all taxpayers—is a confidential file.
As for the issue of voluntary disclosure, there is indeed a voluntary disclosure program at Revenue Canada. As suggested by its title, disclosure must be voluntary. I invite opposition members to contact the department for more information on what is a voluntary disclosure. They will find out.