Public Accounts committee  Well, I can't answer as an accountant because I'm not an accountant. I do know that the year before the accountants had decided to treat it differently, or differently from what some are proposing now, and they were proposing to change it. But I must say, I didn't find that unusual.

Public Accounts committee  No.

Public Accounts committee  No. I phoned the Deputy Minister of Justice and said I was asking him for an opinion on this debt versus liability question and how it related to the issues involved, and I said I felt we needed a lawyer with some commercial law experience, which I knew I did not have in my department and neither would the Firearms Centre.

Public Accounts committee  Well, no.

Public Accounts committee  No.

Public Accounts committee  First of all, I certainly categorically deny that I or anyone else I was involved with had any intention of misleading Parliament. Indeed, if that was the case, it would be hard to understand why it would be in the performance report, which it was. I only became involved quite late in this issue, because Mr.

Public Accounts committee  The decision to seek a legal opinion was mine. I received no direction from anyone, including the political level, to do that.

Public Accounts committee  Well, as I said, I categorically deny that there was any intention, on the part of us, any of the people I was involved with, to mislead Parliament. I certainly accept that the Auditor General is the main auditor of the Government of Canada, and if she has concluded that this is not the right way to account for things, in the end she's like a court, if I can make an analogy to my profession, and her view will prevail in the future.

Public Accounts committee  First of all, Mr. Chair, I'm not sure I'm the best person to explain to you. The reason I asked for the opinion is.... I'm not an accountant and I'm not an expert in commercial law. I am a lawyer. The reason for asking for the opinion from Mr. Pigeon was to have the explanation.