Mr. Speaker, I think it is scandalous that the member for Jonquière and previously the member for Saint-Hyacinthe—Bagot would attack the member for LaSalle—Émard when he is not here to defend himself. It is one thing to attack the policy of the government but it is another thing to attack someone personally and they should be ashamed of themselves. However we know why they are attacking him.
The member for LaSalle—Émard is one of the most scrupulous members of the House. What the members opposite do not seem to understand at all is that there is a difference between tax avoidance and tax evasion. They do not seem to understand at all that the former minister of finance was the lead on the OECD initiative on harmful tax competition, which is designed to deal with those tax havens to make them more transparent and to ensure that they share information. If there are companies or individuals in Canada trying to evade taxes, those jurisdictions will share information and allow a thorough examination so the Canadian authorities can take the necessary action.
I thought it was quite ironic that the member for Drummond earlier talked about a case of a capital gain that ended up in a certain situation perhaps not taxable. The Canadian Customs and Revenue Agency launched an investigation and it reversed the tax treatment of that company or individual. It seems to me that this is an example of a success story where the revenue agency has taken the right action.
Could the member discuss what the views are of the various tax havens around the world? Barbados is just one.