Mr. Speaker, I agree that tax fairness needs to be at the core of our system so that all Canadians are paying their fair share. That is precisely why one of the first things we did was lower taxes for middle-class Canadians and actually raise them for the top 1%.
In addition, I want to be very clear that this legislation would not replace or amend. It would actually work in conjunction with other treaties or programs Canada signs on to, such as on information sharing. This would work in conjunction with strengthening our ability globally to fight aggressive tax evasion and tax avoidance. It would also provide us with additional tools in the future if we felt that the government needed to take additional steps on aggressive tax avoidance and tax evasion so that we were equipped to be globally competitive while creating a fair tax system here.
One of the best things for this is creating business confidence in the global economy. For example, the dispute resolution process gives businesses the opportunity to deal with challenges in a timely matter. It is something that is globally accepted, and as I said, it works in conjunction with other programs. It is an enhancement, and it should provide confidence to Canadians that we are working to create a fair tax system.