Madam Speaker, I thank the member for Yukon for what sounded like support for the intent of this motion, which really ought to appeal to all of us as parliamentarians.
To answer his questions, certainly one would think that, if a court ruling is made, that should be the end of it and there would be no further direction required. However anecdotally, that does not appear to be the case, based on some complaints and discussions we have had over difficulties with the agency complying with the court ruling. Therefore, we included that in the motion specifically in response to what we have been told in our research.
As far as giving the ombudsman further teeth is concerned, I do not have a precedent in terms of other agencies, but the CRA is a unique agency in that it has unique power over Canadian taxpayers and businesses. Because of the reverse onus nature of the way the CRA works when assessing—