Mr. Speaker, in the resolution of a tax dispute, Revenue Canada has two ways of negotiating an agreement with a delinquent company. The first is through voluntary disclosure, where the error is admitted before it is discovered. The second is through a decision based on the discretionary authority of the Minister of National Revenue.
My question is addressed to the Minister of National Revenue. I am not asking for the confidential details of the agreement between Revenue Canada and CINAR, but can the minister confirm to the House that this agreement was indeed based on a ministerial decision taken by virtue of his discretionary authority?