Finance committee  There were 16 implementations of the plan which involved 27 individuals or 27 parties. That's where the discrepancy in the numbers that you would have there would come from.

Finance committee  I'm not allowed...Because of settlement privilege, I cannot talk to the details of the settlement at all, unfortunately.

Finance committee  I'm not allowed to talk to any aspect of the settlement, but if you'd like, I can give some perspective on the aspect of tax settlements in Canada on a general basis.

Finance committee  The average fee for the 16 implementations was about $100,000, so the total fees that we would have received for implementing this particular plan was just shy of $1.6 million, in the $1.5 to $1.6 million range. It was a fixed fee per implementation. It was not a contingent fee or whatever.

Finance committee  As I said earlier, unfortunately I'm not allowed to talk about any aspect of the settlement because it's subject to settlement privilege.

Finance committee  As I said earlier, that's one aspect of this conversation that I unfortunately cannot get into.

Finance committee  Yes, he is.

Finance committee  I am not allowed to talk about the settlement package.

Finance committee  The tax plan? The tax plan was created in 1999. I think he's been with us for a couple of years now, so 1999 was when it was developed. The last time it was implemented was 2003. There were different facts and circumstances, and one further implementation in 2007, but for all intents and purposes that plan wasn't implemented after 2003.

Finance committee  Good morning, Mr. Chair. Thank you very much for the invitation to appear before this committee. I've been with KPMG Canada for over 30 years and recently completed a term as KPMG international global head of tax. Before that, I was managing partner of KPMG Canada's tax practice and before that led our tax practices in Vancouver, Calgary, and in my home town Winnipeg.