Mr. Speaker, our government will continue to protect Canadians, particularly their tax data, while ensuring their privacy is protected. There are rare occasions, I repeat, when CRA officials, in the course of their ordinary duties, become aware of information that any reasonable person would believe is evidence of serious criminal activity.
Let me be clear. Information cannot be shared on the mere suspicion of criminal activity or based on a request initiated by law enforcement authorities. It should be noted that this legislation responds to a recommendation from the OECD for member countries to adopt such measures.