Mr. Speaker, first, let us start with the last point. The member mentioned FATCA and the information exchange with the Americans. He did say “information exchange”, but no provision is made for any exchange in the agreement that was signed. The Canada Revenue Agency will give the information of taxpayers who have dual citizenship to the IRS in the United States. That is not an information exchange. We do the work for the Americans. I should also mention to the honourable member that the Canada Revenue Agency already exchanges information with other countries.
Second, I understand why one would want to fight a certain number of crimes, whether it be cybercrime, drug trafficking or other crimes, given the advent of new technology. However, clause 28 is not the solution. When an auditor encounters a drug-trafficking situation, he transfers it to special investigations.
There is no need for that.