Public Accounts committee  Thank you. I want to carry on with that. Would you say that these transactions are with the bigger suppliers, such as Amazon, iTunes or eBay, or is it with smaller courier and other online businesses, where you buy something, and it gets sent to you?

Public Accounts committee  Would this be the responsibility of the courier, according to our current CRA Act, or would it be the responsibility of the vendor to collect those taxes? I'm just wondering, so we know where to go looking for—

Public Accounts committee  You're saying that these couriers were not collecting the tax, in the majority of cases.

Public Accounts committee  What other jurisdictions, globally, are well versed on e-commerce tax collecting—the Scandinavian countries, or the U.S.? Which would be a good standard? It seems very onerous. I know people who, originally, if they made software, thought it was best to do it through iTunes, because it's able to collect all the different jurisdictional taxes for you.

Public Accounts committee  Would you be able to also have an assessment of what type of budget is required for that building going forward—i.e., if it needs $2,000 a month for X, Y and Z, but its roof will need repairing in 15 years, so we should commit to a reserve of 1% of the building value every year towards that—so governments can budget and allocate, not one-time costs like Centre Block—$700 million to $1 billion—but rather have it amortized over years if we know that about every single project and have reserves built up.

Public Accounts committee  What about if it's privately owned, if it's a society or a group that's been designated?

Public Accounts committee  What I want to know is, when that's been done, who is responsible for those sites?

Public Accounts committee  Can Parks intervene if they're not complying with their responsibilities?

Public Accounts committee  To Ms. Thomas, you said that the Department of Defence, obviously, has priorities. What I want to know, and my colleagues have said earlier.... To see it in reports over decades, the same problems over and over, is obviously a big challenge for us. Does each ministry and its department identify the budget required to restore, maintain and preserve heritage sites and identify that as a line item in their budgets?

Public Accounts committee  Sorry, I'm not talking about prioritization. I'm talking about actually maintaining, like a strata corp for an apartment building or a commercial building that would say that a budget of x is needed to maintain this building or a reserve is needed to have the roof.... Whether it gets put in or not is a secondary question.

Public Accounts committee  Thank you. Maybe I could ask first—and feel free, whoever wants to jump in—what Parks Canada's role is through the federal heritage buildings review office and what gets considered for the federal heritage buildings designation.

Public Accounts committee  This question may be for the Auditor General's office, or it may be for Mr. Ballantyne. What I see in this report is that, prior to December 2017, the board was not informed well on all business lines and other practices. It seems to me that there was a disconnect. Was this because the deputy ministers who sat on that board were facilitating that gap and not making members aware, just using them more as figureheads?

Public Accounts committee  Thank you.

Public Accounts committee  You have used measures internally to understand how those would affect your bottom line and your actual volume amounts.

Public Accounts committee  I can see how it works for home mortgages, etc., in terms of IT transformation and I notice that you guys have implemented new technologies. I have been speaking to some of your staffers in British Columbia in terms of the new housing strategy and they have told me about new portals, etc.