Mr. Speaker, to clarify, this legislation does not include anything with regard to double taxation. This legislation is specifically with regard to the MLI, which relates to base erosion, profit shifting and treaty shopping. Double taxation or the sharing of information is not part of this legislation. This is simply about the MLI and the enactment of the MLI agreement. I wanted to make the point clear that what we are dealing with here is base erosion and profit shifting.
In the House of Commons on September 28th, 2018. See this statement in context.