Mr. Speaker, with regard to parts (a) and (b), Canada currently has 93 tax treaties and 22 tax information exchange agreements, TIEAs, in force.
Over the past six years, the CRA has had an average of 1,000 exchanges per year.
Providing details regarding treaty or TEIA exchanges, including statistics, on the number of requests that have been received by Canada would alert taxpayers to information that could allow them to avoid their tax responsibilities.
Confidentiality is the cornerstone of the exchange of information process because without this safeguard, our partners would be less likely to provide us with information. Treaty and TIEA partners diligently abide by their obligations. Providing this information could also be a breach of the confidentiality provisions of the ITA, section 241.
With regard to part (c)(i) and (ii), for the reasons outlined above, the CRA cannot reveal this information.