Canada Revenue Agency  Mr. Speaker, our government is strongly committed to combatting tax evasion and avoidance. In budget 2016, our government allocated $444 million to combatting tax evasion. In this year's budget, we allocated $524 million. We recovered $13 billion last year, including $1 billion through the Canada Revenue Agency's voluntary disclosures program.

Taxation  Mr. Speaker, our government is committed to ensuring that Canadians pay their fair share of taxes. With respect to the small business tax deduction, I want to tell my colleague that we have not changed the tax rules. I would also like to remind my colleague opposite that when his party was in power consultations were held with parties from that sector and the rules were not changed.

Canada Revenue Agency  Mr. Speaker, that is an important question. Our government increased the basic amount and the additional residency amount used in the calculation of the northern residence tax deduction. That means that eligible taxpayers who live in a prescribed zone, such as Nunavut, are entitled to $22 a day, depending on their deduction calculation.

Taxation  Mr. Speaker, we know that middle-class Canadians pay their fair share of taxes, but some wealthy individuals participate in complex tax schemes to avoid paying their fair share. This is unacceptable. That is why the government has made historic investments in the Canada Revenue Agency, specifically, $444 million in 2016 and $524 million in 2017.

Taxation  Mr. Speaker, I will repeat that small businesses play a vital role in Canada. I will repeat that the tax rules have not changed. These rules were brought in by the Conservatives. If the Conservatives thought that the rules were that bad, they had 10 years to change them.

Taxation  Mr. Speaker, small businesses play a vital role in Canada. We work with all small businesses. The rules have not changed and they apply to all small businesses.

Taxation  Mr. Speaker, I am very pleased to see that the party opposite is aligning its thinking with ours. In the last budget, which we have just tabled, we invested $524 million to continue to fight tax evasion and tax shelters. Last year, we got $13 billion with the $444 million we invested.

Questions on the Order Paper  Mr. Speaker, with regard to parts (a) and (b), as a first step in its work on the tax gap, the CRA published on June 30, 2016, an estimate of the GST/HST gap as well as a conceptual study on tax gap estimation that explained the benefits and the limitations of the concept. The CRA is committed to ongoing work and analysis on the various components of the gap.

Questions on the Order Paper  Mr. Speaker, concerning the CRA’s administration of the Alberta climate leadership adjustment rebate, ACLAR, the CRA is not in a position to release the information in the manner requested. In processing parliamentary returns, the Privacy Act is applied, as are the principles set out in the Access to information Act.

Canada Revenue Agency  Mr. Speaker, as I mentioned earlier, our government is very proud to have announced in its last budget a $444-million investment that enabled us to look abroad for $13 billion, including $1 billion from voluntary disclosure programs. We have hired 100 auditors. We work on four jurisdictions per year.

Canada Revenue Agency  Mr. Speaker, the Canada Revenue Agency has some of the most stringent post-employment rules in the entire Government of Canada. When CRA employees leave their job, they must meet very strict conditions. Disclosing information is prohibited by law, indefinitely. I would remind everyone that any employee or former employee of CRA who breaks those rules faces penalties and even criminal prosecution.

Canada Revenue Agency  Mr. Speaker, the Canada Revenue Agency has very strict post-employment policies for employees who leave positions with the Government of Canada. When they leave their jobs, former CRA employees must meet strict requirements. Information disclosure is prohibited by law indefinitely.

Canada Revenue Agency  Mr. Speaker, I thank my colleague for giving me the opportunity to pass a message on to Canadians. In last year's budget, our government invested a historic $444 million. Over the past year, that money has allowed us to recover $13 billion, which will be reinvested in health care, education, and infrastructure.

Canada Revenue Agency  Mr. Speaker, I will repeat the information for my colleague in the back who does not seem to understand the words I am speaking. It is thanks to the efforts of the Canada Revenue Agency that KPMG's schemes were discovered abroad. The case is currently underway. Although we cannot provide any information, I can assure the House that we are continuing the work we said we would do during the last campaign.

Canada Revenue Agency  Mr. Speaker, last year, in our first budget, we made a historic $444 million investment. Let me make this perfectly clear: I can assure the House that tax frauds can no longer hide. We are taking this matter very seriously, and those who choose to participate in such schemes will pay the price.