Finance committee  That would be for provincial.... We're not aware of this at CPA Canada because we're not privy to this information. It would be the provincial institute or l'Ordre that would be able to provide this information.

Finance committee  Maybe I could turn the floor over to my friend Bruce on this very question.

Finance committee  Maybe I could give a comment or two. The evolution of technology in the last number of years has been extraordinary. The ability to do things is very different from what it was five years ago. When we were talking about new tools that are needed to combat tax evasion effective

Finance committee  Yes indeed.

Finance committee  KPMG is.... Members of CPA Canada are individual members.

Finance committee  It's members of KPMG, not KPMG itself.

Finance committee  Every CPA in Canada is deemed a member of CPA Canada by virtue of their belonging to a provincial institute in which they're registered as a CPA.

Finance committee  This is the responsibility of the provincial institute or chartered professional accountants. That's the way the country works. The professions are managed by the provinces.

Finance committee  Yes. Every CPA in Canada, by virtue of belonging to a provincial institute, is subject to a code of conduct, which is quite strict. It's in terms of behaviours and expectations of CPAs. CPAs, like all Canadians, are expected to abide by the law. Also, they're expected to abide by

Finance committee  They could be non-CPA accountants. They could be many, many different kinds of people, so they're not necessarily CPAs. It can be anyone who can work in this field in Canada.

Finance committee  On that note, I would turn to my colleague, my tax expert.

Finance committee  I may just make a few comments. Again, I'm not the tax expert; my colleague is. Every year the tax code is getting more complex. You're adding pages every year. Over the last 20 years, I don't know how many pages have been added, but there have been new provisions in the Income

Finance committee  Thank you for this question. There's no doubt, when we see those reports from the AG and others, that we have to say this is not helpful. The CRA, like other departments and all of us, needs to do better. They're investing in more people. They're investing in new information sys

Finance committee  As we've said a number of times to members, we find the current tax code very, very complex. This committee has made a recommendation many times. By making it more complex, you're making it more difficult to comply. The average Canadian has great difficulty. It's a 3,000-page cod

Finance committee  I think we could ask my colleague to answer the question on voluntary disclosure.