I would like to be able to finish answering the question.
Section 241 is very clear on that. The second important element, which I have mentioned several times, is that the Minister of National Revenue must not get involved in any of the investigations that may be conducted by the department.
Third, there are indeed various ways used by the investigations branch to settle all the issues. It goes without saying that a number of investigations must be conducted. The hon. member of the opposition should look up the Income Tax Act.