I have to challenge the premise of the question, which is that Canada's tax system, including the 2007 measures, didn't take competitiveness into account. I believe that last year's measures in extending the scope of our exemption system, not just to treaty countries but also to countries with which we sign information exchange agreements, will help to bolster competitiveness.
At the same time, the budget included proposals to constrain the expenses associated with this exempt income. It showed elements of both competitiveness and fairness in its terms.