In certain cases--an example being our tax shelter reporting requirements--we have an obligation on taxpayers to identify aggressive tax planning structures, or structures they're marketing to the public as producing significant tax benefits.
I don't know that disclosure or non-disclosure has been an issue with the sorts of double-dips we're talking about. They're generally large firms because they're multinational in scope. They are subject perhaps to routine audits by CRA, or certainly more frequent audits than smaller enterprises. So there isn't a general rule to disclose that you're engaging in this sort of transaction, but I don't think that presents a problem. We are able--and the Canada Revenue Agency in particular is able--to determine when these are being done.