Much of that is a policy issue and would have to deal obviously with tax legislation.
What we have been concerned about is the protection of the tax base in Canada, and Revenue Canada's work to ensure that this is maintained, that they have a proper risk assessment, that they undertake the necessary activities to identify where abuse may be occurring, and that they have the proper resources to do that. That's largely where our work has been focused recently.
In the past, we noted a number of areas where plans or schemes were being developed that would seem to go against the objectives of some of these treaties and agreements and would have the effect of reducing or undermining the Canadian tax base.
What we were recommending, and have been recommending for many years, is that there should be a very good study done of this. It needs to be quite a broad study because the issues are so interrelated, interest deductibility and tax havens, and all the rest, and it needs to clearly identify what are the major risks and how should they be addressed, likely through legislation.