Finance committee  I will answer the question as it relates to businesses and my colleague Mr. Lemieux can answer the question as it relates to individuals. Some 4,401 audits are underway or have been completed. That gives you an idea of the proportion. Other audits will have to be done for the se

Finance committee  I can answer you regarding businesses. We currently have an audit program in place. The first step is to do a risk assessment. To do that, we have access to various sources of data and to the information we have. We also have tools for assessing the business information risk tha

Finance committee  Thank you for your question. Actually, we are currently working on numerous audits relating to various leaks from the Panama Papers, the Paradise Papers and the Pandora Papers. On our website, we have statistics that we update regularly. The most recent statistics on the data l

Finance committee  Thank you for the question. Yes, there are several initiatives that we are proposing to fund in the budget. I will give you a few examples. On the international side, there is the initiative led by the OECD relating to the two-pillar solution. I can tell the committee that Cana

Finance committee  I'm happy to take the question, Mr. Chair. These were a series of allegations made a number of years ago. They were investigated a number of years ago, and the results confirmed that no serious wrongdoing was committed. They were in relation to a particular advance pricing arran

Finance committee  Yes, the matter was fully investigated at the time.

Finance committee  The matter and allegations are related to a particular taxpayer. Therefore, the confidentiality provisions of the Income Tax Act apply.

Public Accounts committee  Because the application period for the CEWS closed in May 2022, we stopped updating the registry. However, it is still available to be consulted. It's a snapshot in time. The information is still available. It's no longer updated, primarily because the program is no longer avail

Public Accounts committee  We did find a pocket of more serious non-compliance in the course of our audit work. These are claims that have been made where we believe they were false or contained inaccurate information, and the claimants were actually assisted by a third party in making those claims. We wou

Public Accounts committee  We have the ability under the Income Tax Act to apply penalties in the context of the wage subsidy program. The penalties you mentioned were applied against the claimants themselves, so these are gross negligence penalties that we applied. There are a number of penalties, but t

Public Accounts committee  I think the question was about the ability for the government to have access to real-time data, in the form of either e-invoicing or e-payroll, and there were two recommendations from the Auditor General in that regard. There's a significant amount of work under way—certainly on

Public Accounts committee  The findings in the report tied the need for postpayment compliance work, given the attestation-based approach that was taken. Certainly, that is our view as well. A postpayment compliance program is going to be needed, and that's what we're working on now. We agree. This was th

Public Accounts committee  It's hard to compare this particular program with the other compliance programs that we run. We have such a wide variety of programs. The error or change or reassessment rate really depends on the nature of the taxpayer and the nature of the tax issues we're looking at. It's very

Public Accounts committee  I would say the attestation process was the first part—the first step as part of the application, in addition to providing the information that was required. The claimant had to attest that they were eligible and that the information was accurate. That was the first step.

Public Accounts committee  No. Then it went through the automated review and, where appropriate, where risk was identified, it went through manual review as well.