Finance committee  I personally don't think so. I think it's a question of not having enough resources, not enough supports, not the right organizational structure in place to maximize their ability to go after international tax cheats. Maybe Ryan has something to add.

Finance committee  Our members have not been asked to do this work.

Finance committee  I certainly can't speak for the Canada Revenue Agency, although I personally don't know of any such mechanisms that allow the ground-level workers to feed up on some of those issues. Recently there was a huge failure in the Supreme Court on the Cameco case. Again, going back to

Finance committee  I did reference the whistle-blower stuff. You need the ability for employees to be able to blow the whistle on bad practices. Unfortunately, the protections for them are very bad right now, so employees would not be compelled to do that.

Finance committee  I actually don't think they're ignoring them; I just don't think they have the same capacity to address international taxes that they do to address local taxes. I don't want to reiterate what those drawbacks are again, but certainly employees at the Canada Revenue Agency are up

Finance committee  There's actually no lack of expertise, but rather capacity in terms of organizational structure. What I talked about was that they had broken down the international tax units, which really took away their ability to realize synergy of working together and exchange of documents an

Finance committee  —part of generalized teams, and they just don't have the right tools to address it.

Finance committee  Sorry, but I just want to qualify. I'm not saying that at all. I'm saying that international tax resources are focused on international taxes. There's no crossover. They're not asked to work on local files instead. They just don't have the capacity to get it—

Finance committee  Yes, understood.

Finance committee  No, that's quite all right. I think I've said what needs to be said.

Finance committee  I'll ask Ryan to take that on.

Finance committee  Yes, if that's okay; I certainly turn it over to Ryan on the very technical stuff. We're hearing from our members, as I mentioned very briefly, that there had been some organizational changes that were not helpful. For example, criminal investigation units were amalgamated. Now

Finance committee  I'm not sure. I'm going to turn it over to our economist, Ryan, who has delved more deeply into it. Perhaps he can give you some insight. From my perspective on this question, Mr. Kelly, the problems occur because there are gaps in legislation. Even when people are prosecuted, w

Finance committee  Yes. I'm not sure of the reason.

Finance committee  I'm sure. Let's give him a crack at it anyway.