Finance committee  I would say that's a separate topic.

Finance committee  Just to clarify, there is no reporting obligation on the part of aboriginal governments. The reporting obligations are on the part of the commercial entities.

Finance committee  So the concern has been that all the stakeholders have asked if we could have a deferral so we could better inform aboriginal governments, work with them, to bring them into the implementation, hence the two-year deferral that's in the legislation.

Finance committee  Yes, that is correct.

Finance committee  The intention of the legislation is to work with our international partners to achieve a common global standard, so we are working to align with those other jurisdictions.

Finance committee  Actually it is present, and I'll refer to Ekaterina to speak to that.

Natural Resources committee  No, I outlined the categories. Once payments—either one-time payments or a series of payments—hit the $100,000 threshold, they have to be reported. There's just one threshold.

Natural Resources committee  No. The U.S. was the first out of the blocks, and they used a $100,000 threshold. Then the Europeans followed suit with 100,000 euros, and then for us, to try to align, it was $100,000 Canadian.

Natural Resources committee  What I can say is that when we consulted with industry, some of our larger companies said the threshold should be much higher, for example, $1 million. They said even $100,000 for them is quite granular. Some of the smaller junior companies said maybe $10,000 would be appropriate, because $100,000 is too high.

Natural Resources committee  We are planning to go across the country to visit with first nations communities. We are developing the plan now. We haven't finalized our plan or our budget, but we do plan to do a comprehensive engagement.

Natural Resources committee  Okay. As I noted earlier, the threshold is $100,000, and that's broken down by categories of payment. The payment categories are taxes, royalties, fees, production entitlements, bonuses, dividends, and payments for infrastructure improvements. Those are the broad categories. The way it's going to work is that if $100,000 is paid in one of these categories, or more, either in one payment or a series of payments over the course of the year, then the entity is required to report on those payments.

Natural Resources committee  I'm going to ask my colleague Ekaterina to respond to that.

Natural Resources committee  I don't have any evidence of that.

Natural Resources committee  In this case, it does apply in the domestic context as well. Prime Minister Cameron, when he asked G-8 leaders to support the common global standard, pointed to a lot of corruption that's happening in developing countries. For example, in Nigeria, they went through a process whereby they determined that over $8 billion had gone missing.

Natural Resources committee  As I said in my opening comments, we're trying to align with the common global standard. The issue of the ombudsman has not been raised in this regard in terms of the legislation that's being brought forward in the U.K. and the European Union. With respect to the U.S. legislation, that was not a key focus.