Finance committee  We are finding that the voluntary disclosure program is very successful. As we start to close down the capacity for taxpayers to work offshore and we start to tighten, among taxpayers who have not complied with their obligations, we're finding as we promote this program the numbe

Finance committee  I will ask Mr. Montroy to answer.

Finance committee  The focus, again, is to simply understand these plans and get that information to the auditors.

Finance committee  We're finding that the approach we have is an excellent way of moving forward. In other words, having a component piece dedicated to research to feed the audit community and feed that current knowledge is having the impact it is designed for. I'm very comfortable with the approac

Finance committee  In terms of looking at our programs for criminal law, aggressive international tax planning, transfer pricing, and other serious audit, there have been no reductions that have taken place, so those reductions in budget within the agency did not impact those areas.

Finance committee  One of the keys we use is to completely review our programs on an ongoing basis to determine what level of resource is necessary. At the moment, we're comfortable with the resources we have. We have to keep looking at the environment shift to determine whether that's appropriate

Finance committee  Certainly. In the course of our review, we do an analysis. Once a file is referred to our criminal investigations division, we start to review that file. If we see there are circumstances that impact the RCMP, using the provisions of section 241 and the exception, we can contact

Finance committee  The treaties are specifically with us, so the treaty partners would contact us.

Finance committee  At times that would be the approach we would take. It would depend on the facts of the case.

Finance committee  The research component is designed to obtain information domestically and internationally on potential schemes. We have created centres of expertise that actually receive that information and review it, the view to which, if that problem exists in Canada, is to identify what the

Finance committee  I do not have those figures with me. I can certainly attempt to get them.

Finance committee  I cannot speculate.

Finance committee  This is definitely a focus for the agency. Aggressive international tax planning is the number one priority for the agency, and has been the focus.

Finance committee  It certainly has been for as long as I've been with the agency, which is four years now. I can't speak to the situation before then.

Finance committee  Yes, sir. The number of voluntary disclosures has increased substantially over the last five years. Domestically they're up by about 60%, and internationally the disclosures we're receiving are up by well over 140%.