Question No. 926 Mr. Michael Savage: With regard to possible tax evasion in Switzerland: (a) how many Canadians have been identified as having undeclared bank accounts in Switzerland; (b) what action, if any, has been taken by Canadian officials to recover unpaid taxes associated with Canadians' undeclared bank accounts in Switzerland; (c) how many identified Canadians have availed themselves of the Voluntary Disclosure Program (VDP) with the Canada Revenue Agency (CRA); (d) how many identified Canadian accounts have settled with the CRA; (e) how much money has the CRA assessed as a result of investigating these secret banks accounts ...[+++] in Switzerland (i) in unpaid taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (f) how much of the money in (e) has been collected; (g) how many of the cases are under appeal; (h) how many cases remain open; (i) how many more cases does the CRA anticipate will be opened; (j) how many cases have been closed (i.e., the full amount of taxes, interest, fines and penalties have been collected); (k) how much money in (j) has been collected (i) in unpaid taxes, (ii) in interest, (iii) in fines, (iv) in penalties; (l) how many account holders in the cases have made partial payment; (m) of the partial payments made, what was the (i) largest amount, (ii) smallest amount, (iii) average amount; (n) how much does the CRA anticipate it has yet to collect in (i) taxes, (ii) interest, (iii) fines, (iv) penalties; (o) of the amounts of money contained in the Switzerland accounts declared or discovered by CRA, what was the (i) largest amount, (ii) smallest amount, (iii) average amount; (p) on what date was the CRA first made aware of the names of Canadians with accounts in Switzerland; (q) on what date did the CRA begin its investigation; (r) on what date did the first audit of an individual account holder begin; (s) how many of the identified Canadians with bank accounts in Switzerland (i) have had their account or accounts a ...

Furthermore, the deportation of citizens of the Union has – at least in one instance – been effected without any examination as to the proportionality of the decision and without any regard being had to the significance of the fundamental right to respect for family life, which is guaranteed in the European Convention on Human Rights and protected by Community law.

Lastly, inasmuch as the appellant criticises the Court of First Instance for failing to take account of the other evidence produced by it which, it claims, shows both that other manufacturers use a very wide variety of torch shapes and that the marks in question can clearly be distinguished from all those shapes, the third ground of appeal challenges in effect an appraisal of the facts.

For this, it would be useful to have a bank account in that country. But several banks refuse to open one for non-residents.

2. A Member State may decide to waive paragraph 1 in all or part of its territory if it considers, after taking into account the views of interested parties, that there is sufficient access to these facilities.

Reasons given for not using the Euro are: no need to use the Euro (77%), not seeing the point of paying in Euro at the moment (72%) and not having an account in Euro (52%).