Mr. Speaker, I thank my colleague for giving me the opportunity to rise a second time to answer him in an entirely constructive manner.
I will talk about Bill S-4, since that is what is before us today. We note that in the tax convention and arrangement to be signed with Taiwan, that these two conventions contain standard provisions of the Organisation for Economic Co-operation and Development, or the OECD.
My colleague is well aware of the fact that we are modernizing our tax conventions. As I was saying, we have 92 of them and year after year we incorporate standard OECD provisions in the conventions. They allow us to have the best possible tools for combatting tax evasion and my colleague knows it.
That is one of the things we stated in this government's first budget. We invested $444 million precisely because fiscal integrity is important to Canadians. To us, this is another tool in our toolbox to ensure that people pay their fair share in taxes and at the same time to promote trade.
That is what we need to do for Canadians in order to promote trade here in Canada.