Mr. Speaker, I have the honour of tabling the dissenting opinion of the Conservative Party of Canada to the sixth report of the Standing Committee on Finance.
We are cautiously optimistic that the government can build on our strong record of combatting tax evasion. We are very concerned that the expenditures it plans on making will not provide the expected return on investment, and if these measures do not bear sufficient fruit and without “duty of care” provisions in place, a more robust CRA may begin to target ordinary Canadians and small business owners rather than the large corporations and high net-worth individuals evading taxes.