Mr. Speaker, the hon. member has just said that this company has been charged with tax fraud.
If he wants to say so, perhaps he can do it outside the House. As far as I know, no charges have been laid.
Let me elaborate. Subsection 241(3) is clear. It states the following about communication where proceedings have been commenced. The only time taxpayer information may be provided is in respect of, and I quote:
criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament.
In other words, charges must—