Finance committee  No.

Finance committee  Exactly. It's risk management. This is referred to as a general anti‑avoidance measure. The issue of whether a planning operation respects the spirit of the law is in large part a matter of interpretation. Like I said, there have been many cases like this and there is some case

Finance committee  I have no idea. I can't answer that question.

Finance committee  It came from people who are involved in KPMG's management or from tax managers. With the legislation changes over the years, establishing a risk management committee seemed like a good idea. The general anti‑avoidance measure has been in place since 1987. However, I don't know w

Finance committee  It's a concern in all countries.

Finance committee  Please allow me to clarify certain things. As I said in my opening remarks, I maintained ties with KPMG and I still work there as a consultant, but on a temporary basis. So, I still have a relationship with KPMG. I still go into the office, albeit not regularly. My relationship w

Finance committee  The cost will be met by KPMG, because I am here to discuss matters that date from the time when I was an associate with KPMG.

Finance committee  It would be better to ask KPMG that question. You can understand that, during my time at KPMG, many people were on this committee.

Finance committee  Do you have a specific period in mind or are you looking at a period of many years?

Finance committee  I just want to be sure that I properly understand your question. You are particularly interested in the risk management committee members who studied the tax structure of the Isle of Man, right?

Finance committee  This goes back to your first question, where you wanted to know who was on the risk management committee. The question will be addressed as such. Since I'm only at KPMG very temporarily, it would be much easier to ask KPMG the question directly, instead of through me. I see no i

Finance committee  I participated in two operations to create foreign tax structures. I can't answer that question on behalf of partners from across Canada.

Finance committee  No.

Finance committee  I haven't spoken with Ms. Iacovelli. You can understand that I was asked to appear before the committee with about 36 hours' notice. This is very short notice. Yes, I spoke with KPMG because I'm here to talk about my time as a partner at KPMG. So, there is a link with KPMG. Inci

Finance committee  No. I don't know them. I heard one of your colleagues say that Sarah—I believe that was the name that I heard—was asked to appear, but I had never heard her name before.