This is an important issue, because the Member States will want to continue to apply the divorce laws of third countries that share our democratic values: for example, if a German or French woman marries a Swiss man, it seems reasonable that it should also be possible to apply the rules we have set for ourselves to this marriage, or to this divorce.

However, the CRA can say that it was first made aware of the possibility of a “Canada Desk” when the report entitled “Tax Haven Banks and U.S. Tax Compliance” issued by the United States Senate Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, was made public on July 17, 2008, and through subsequent media reports in November 2008, more specifically a Globe and Mail article dated November 14, 2008, “Swiss banking's $5.6-billion man”. In response to b) The confidentiality provisions of the acts administered by the CRA prevent the disclosure of any taxpayer information.

It was, of course, the first time a government went before a court of law with false, hastily prepared charges in order to obtain information from the Swiss government, charges which came from the General Solicitor and the Minister of Justice and which tarnished one man's reputation.