Finance committee  Just so I understand the question, is it about the currently enacted laws of Canada, as well as our treaty network? There are anti-abuse rules in the Income Tax Act—there's section 245 of the act dealing with the general anti-avoidance rule—that were introduced a few years ago, w

Finance committee  There is within our general anti-avoidance rule a reference to the misuse or abuse of the provisions of a tax treaty. The multilateral instrument, just by its nature of being multilateral, with a number of countries involved, amends the application of the treaties themselves in a

Finance committee  I'm sorry, but we don't have that information.

Finance committee  Is your question the total amount of government revenues from individuals in the top bracket? I think you said in excess of $202,000.

Finance committee  You mean the total revenues from those taxpayers?

Finance committee  Or do you mean the marginal difference based on the increase from the new rate of 33%? I'm sorry, but I just want to make sure that we get the exact information you're looking for.

Finance committee  So, it's total tax revenues from individuals—

Finance committee  Okay. I can ask my colleagues in the personal income tax division. Unfortunately, we have our treaty expert here. I can look into it.

Finance committee  No. It's quite a complicated area. Of course, transfer pricing is the price charged by multinationals in their transactions. It's against borders. Whether the counterparty to an agreement under Canada's tax rules is in a treaty jurisdiction or not, our transfer pricing rules woul

Finance committee  Our tax rules very generally have a fairly robust series of protections of confidential information and taxpayers' privacy rights. I know there are some international jurisdictions that are more inclined to publish all sorts of company tax information, and so on, for their taxpay

Finance committee  In—

Finance committee  Canada has a very large treaty network—close to 100 treaties. Certain benefits can be obtained under these tax treaties. These could be reduced withholding tax rates; they could be exemptions from tax, say, on the sale of properties. Internationally, as part of the base erosion a

Finance committee  If I could perhaps add, as has been stated, this is a very complex subject area. Perhaps it would be useful to provide a more concrete example to get at your comment—and again follow up on some of Mr. McLeod's questions—of a situation to which we might think that the protections

Finance committee  I'm sorry. We don't have that data on hand, but we can look into it and see if we can provide it to the committee.

Finance committee  I would, if there's time. Thank you for the question. As you pointed out, it's a very technical area, and so, I'm going to have to answer in English. You mentioned not giving a disadvantage, and also building upon an earlier question by Mr. Julian, When we talk about the pri