Mr. Speaker, in response to (a), the CRA can confirm that it has identified between 90% and 95% of the shareholders of St. Lawrence Trading Inc., SLT.
Regarding (b), as the confidentiality provisions of the Income Tax Act prohibit the CRA from disclosing either directly or indirectly specific taxpayer information, the CRA is unable to disclose the information requested.
Regarding (c), though the CRA cannot confirm at this time the number of Canadians involved, it can confirm that approximately 180 Canadian taxpayers have invested in SLT.
Regarding (d), the confidentiality provisions of the Income Tax Act preclude the CRA from disclosing either directly or indirectly specific taxpayer information. Furthermore, it prevents the CRA from commenting on matters relating to specific taxpayer cases. Therefore, the CRA is unable to respond to the question in the manner requested.
Regarding (e), when a company does not reside or carry on business in Canada, the CRA may have no authority to compel information from it if there is no tax convention or tax information exchange agreement signed with the relevant country.
Regarding (f), (g), and (h), as this matter is still ongoing, it would be premature for the CRA to provide any estimates or possible outcome as it relates to this review.
Finally, regarding (i), with respect to its actions relating to taxpayer compliance, these are undertaken by the CRA as part of its regular mandate. Therefore, as the CRA does not estimate its costs in the manner suggested by the question, it is unable to provide a detailed response.