Finance committee  We don't know where the blame lies for the technical difficulties, but I am sorry for the delay and the inconvenience that it could have caused.

Finance committee  As professionals, our role is limited to interpreting and applying the legislation as it is written. If there is a lack of fairness between certain groups of taxpayers, as you mention, I feel that you have to talk to those who make the legislation.

Finance committee  I am sorry, but I did not understand the question.

Finance committee  I refer you to my previous comment. I have absolutely no knowledge of that company, so I will answer each of your questions by saying that I am not familiar with it. I had no information about Parrhesia or nor did I have any contact with people who were involved in setting it up.

Finance committee  Barrie Philp, whose name appears in the document that KPMG submitted, was one of those involved in developing that strategy. As to whether he has to appear or not, I feel that's it's a question for you to answer.

Finance committee  No, I don't have that information.

Finance committee  You have to really think the issue through, to be aware of what tax authorities, either provincial or international, are saying. The most recent budget was clear. There are a huge number of tax compliance measures. Some measures are becoming more and more punitive for specific si

Finance committee  I really do not know how to answer that question. I have no idea. I assume so, because that is what a professional organization is actually for.

Finance committee  That is correct. I am a member of the Ordre des comptables professionnels agréés du Québec.

Finance committee  Yes, it has rules to make sure that training is provided and that clients get the best possible service. I am not familiar with the punitive rules and the sanctions, but I know that the Ordre des comptables professionnels agréés du Québec publishes the names of those who have bee

Finance committee  KPMG has evolved as the situation has evolved. It adapts to the situation. As I said earlier, 20 years ago, no one talked about fiscal morality. Now they do. It's now about more than the letter of the law. It goes beyond that. Furthermore, the courts are handing down judgements a

Finance committee  There's a huge difference between the two. I invite you to consult the website of the Canada Revenue Agency. It very clearly establishes the difference between tax evasion and tax avoidance. Tax evasion is wilfully failing to comply with the law. If you wilfully fail to comply

Finance committee  I explained the risk management situation as it applies to tax planning. In my opening remarks, I also explained that the Isle of Man tax product had been analyzed by senior associates in the office, whose names you have asked me for. In addition, the documentation that you have

Finance committee  You would have to ask the right people. I was an associate in Quebec and part of the Canadian company. I do not know the risk management procedure in KPMG United States. That is a matter for KPMG United States. Like all large companies, KPMG has a risk management procedure in p

Finance committee  Over the years, there has been a major evolution in taxation and in other aspects. Twenty years ago, who would have thought that we would be wearing masks today? The same has happened in the taxation system. Tax laws have evolved; they are constantly changing. The case law has al