Mr. Speaker, it is the sovereign right of the U.S. government to impose tax rules on American citizens. This is a question where it is unfair to some with dual citizenship because they have had no income earned in the United States for a long time, many of whom were unaware of their obligation to file tax returns in the United States, and there are some penalties that can be attached.
We have had discussions with the American treasury authorities. We have heard already from the American ambassador in Canada on the subject and from the treasury in the United States to the effect that they are looking at being more reasonable with respect to the punitive penalties that are possible by the IRS under the legislation. We see some progress there.