Mr. Speaker, I can inform the leader of the Conservative Party that the changes with respect to the treatment of dividends from Liberia resulted from the fact that there was no tax treaty extant with Liberia and therefore it was removed from the list of countries from whom active business income was received by way of tax free dividends. As I have explained, there was a tax treaty in effect in the case of Barbados.
In the House of Commons on April 3rd, 2003. See this statement in context.