Canada Revenue Agency  Mr. Speaker, let me be very clear. Middle-class Canadians are paying their fair share, but a few taxpayers are finding ways to avoid paying what they owe, and that is unacceptable. That is why our government invested $444 million to give the CRA the best tools to combat tax evasion.

Canada Revenue Agency  Mr. Speaker, I would like to thank my colleague from Laurentides—Labelle for his important question. The Agency is sensitive to situations involving fraud. In this type of situation, the Agency usually sets up special teams to centralize the cases and ensure fair and equitable treatment.

Canada Revenue Agency  Mr. Speaker, our government is committed to fighting tax evasion and aggressive tax avoidance and making sure that we have a system that is fair for all Canadians. Let me be very clear. Most middle-class Canadians pay their fair share of taxes, but a few wealthy individuals are not doing the same, and that must stop.

Canada Revenue Agency  Mr. Speaker, our government is working with our international partners to address this threat, and that co-operation will continue. We will continue to gather and share more and more data. The Canada Revenue Agency is processing the information coming out of the Bahamas in co-operation with its partners and through court orders, as needed.

Questions on the Order Paper  Mr. Speaker, for the period November 4, 2015 to June 10, 2016, the CRA is unable to provide a response to the question as the administrative reporting system utilized does not currently include a specific category for marijuana dispensaries. With regard to goods and services tax/harmonized sales tax, GST/HST, administration and income tax administration, the current reporting requirements that define the primary business activities of a given corporation are based on the North American Industry Classification System (NAICS) Canada 2012 industry classification standard.

Canada Revenue Agency  Mr. Speaker, the agency is investigating taxpayers who participated in KPMG's schemes. Our massive investment will help us stop the people who promote such schemes. As my colleague knows, complex cases before the courts can encounter delays, particularly to allow time to produce evidence.

Canada Revenue Agency  Mr. Speaker, the agency is currently before the courts to obtain the list of participants in KPMG's schemes. I would caution my colleague to be careful. Budget 2016 provides the agency with the means to combat tax evasion and aggressive tax avoidance. As Minister of National Revenue, that is my priority and that of my government.

Questions on the Order Paper  Mr. Speaker, the disability tax credit, DTC, is a non-refundable tax credit that helps persons with disabilities, or their supporting persons, reduce the amount of income tax they may have to pay. To qualify, an individual must have a severe and prolonged impairment in physical or mental functions, as defined in the Income Tax Act and as certified by a medical practitioner.

Canada Revenue Agency  Mr. Speaker, our government firmly believes that all Canadians need to pay their fair share. The CRA is currently investigating the taxpayers identified in the KPMG schemes. This matter is before the courts, so I would caution my colleague. I want to reassure all Canadians that no one can shirk their obligations.

Canada Revenue Agency  Mr. Speaker, middle-class Canadians pay their share of taxes, but some wealthy individuals are avoiding paying their fair share. That is unacceptable and it must change. CRA is investigating the taxpayers identified in the KPMG schemes, and the massive investment in our latest budget will help stop the organizations that create and promote such schemes for the rich.

Canada Revenue Agency  Mr. Speaker, I would remind my colleague opposite that the KPMG schemes were denounced by the Canada Revenue Agency. Our government is committed to fighting tax evasion and aggressive tax avoidance. We are keeping this promise through our historic $444-million investment. We are committed to developing a fairer tax system for Canadians.

Income Tax Act  moved that the bill be concurred in.

Income Tax Act  (Motion agreed to)

Income Tax Act  moved that the bill be read the third time and passed.

Canada Revenue Agency  Mr. Speaker, I want Canadians to know that all allegations of misconduct on the part of agency employees are taken very seriously and are systematically investigated. My colleague across the aisle knows very well that I cannot comment on any matter that is currently under police investigation.